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E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

ESPR015557 BROTHERSON

Binder Information

Created For: Duane Hoffmeyer Created By: Boettger Stehr, Sandra Created Date: 11-19-2013 Updated By: Boettger Stehr, Sandra Updated Date: 11-19-2013 Generated: 11-19-2013 Event Date: 11-19-2013 Expires:

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY


Case No. 03241 ESPR015557

ESTATE OF ALLAN BROTHERSON

Clerk's Certificate of Transcript I, the undersigned Clerk of District Court or designee, do hereby certify as follows: Case Security: The ICIS case level security of this matter is:

All of the case record in this matter is public record All or part of the case record in this matter is confidential under Iowa law: Juvenile Record, including children and families in need of assistance, termination of parental rights and certain confidential delinquency actions Involuntary Hospitalization of Persons with Mental Illness Record Involuntary Commitment or Treatment of Chronic Substance Abuse Record Pending Dissolution of Marriage Record While this case type is public record, certain documents are confidential or sealed Other: Document Security: Within this record, there are specific documents that are of a confidential or sealed nature as reflected by the event or document security levels listed on the attached page(s). The event/document security table is shown at the end of this certificate. Transmission of Record: The record is being transmitted to the in the following format(s): Fully electronic format (attached) Part electronic/part non-electronic Partially electronic format (attached in binder) Partially non-electronic. Non-electronic records will be delivered to the Clerk of Supreme Court and will consist of the following records: The following non-electronic records or exhibits are of unusual bulk, weight or substance and will be delivered to the Clerk of Supreme Court only upon specific request: Other:
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E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT Dated: November 19, 2013 /s/

KAREN KAHL

Clerk of Court/Designee CRAWFORD County

EDMS/ICIS event and document security levels: 0 Public 1 Confidential - accessible by case parties 2 Confidential - accessible by self-represented litigants 3 Confidential - accessible by attorneys on the case 4 Confidential - accessible by county attorney 5 Confidential - accessible by authorized court personnel (paper copy may be publicly available at Clerk of District Court office) 6 (Not designated) 7 (Not designated) 8 Expunged - accessible by judges, magistrates and clerks of court 9 Sealed - accessible by judges and clerks of court

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E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT E-FILED 2013 NOV 19 2:05 PM CRAWFORD - CLERK OF DISTRICT COURT

IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY IN THE MATTER OF THE ESTATE OF ALLAN BROTHERSON, DECEASED PROBATE NO. 03241 ESPR015557 ORDER APPROVING FINAL REPORT AND DISCHARGING PERSONAL REPRESENTATIVE

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

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT E-FILED 2013 NOV 19 2:05 PM CRAWFORD - CLERK OF DISTRICT COURT

THEREFORE, IT IS ORDERED, AD8UDGED $*/ DECREED 36 % & C)-'% % $% % & F!*$. R&0)'% $*/ $(()-*%!*, )+ % & 0&'")*$. '&0'&"&*%$%!1& 3& $*/ !% !" &'&36 !* $.. '&"0&(%" $00')1&/, '$%!+!&/, $*/ ()*+!'#&/2 % $% % & $(%" )+ % & &7&(-%)' !* $/#!*!"%&'!*, % !" &"%$%& 3& $*/ % &6 $'& &'&36 '$%!+!&/ $*/ ()*+!'#&/2 % $% % & $/#!*!"%'$%!)* )+ % !" &"%$%& 36 % & 0&'")*$. '&0'&"&*%$%!1& !" &'&36 !* $.. '&"0&(%" $00')1&/, '$%!+!&/, $*/ ()*+!'#&/2 % $% PATRICIA BROTHERSON " )-./ 3& $*/ " & !" &'&36 /!"( $',&/ +')# +-'% &' /-%!&" $*/ '&"0)*"!3!.!%!&" $" &7&(-%)' )+ % !" &"%$%&2 $*/ % $% % !" &"%$%& " )-./ 3& $*/ !" &'&36 /&(.$'&/ "&%%.&/ $*/ (.)"&/.

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT E-FILED 2013 NOV 19 2:05 PM CRAWFORD - CLERK OF DISTRICT COURT

State of Iowa Courts Type: Case Number ESPR015557 ORDER CLOSING PROBATE Case Title ESTATE OF ALLAN BROTHERSON So Ordered

Electronically signed on 2013-11-19 14:05:05

page 3 of 3

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 NOV 18 10:25 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

IN THE IOWA DISTRICT. COURT; FOR CRAWFORD COUNTY IN THE MATTER OF THE ESTATE OF BROTHERSON, ALLAN Deceased. REPORT OF REFEREE

?1S

^ ( S T W E J ^ ^ ^ N O . 03-241-

-ES-PR015557

COMES NOW t h e d u l y a p p o i n t e d R e f e r e e and r e p o r t s t o t h e Court as f o l l o w s : The F i n a l Report has been f i l e d i n t h i s E s t a t e . The R e f e r e e has examined s a i d Report and r e p o r t s t o t h e Court as f o l l o w s : ( A l l q u e s t i o n s must be answered. I f "yes" o r "no" i s n o t a p p r o p r i a t e , check "N/A".) 1. N o t i c e o f Appointment p u b l i s h e d : 2 . A f f i d a v i t m a i l i n g n o t i c e r e q u i r e d by: (A) Iowa Code s e c t i o n s 633.230 and 633.304 (B) Iowa Code s e c t i o n s 633.231 and 633.304A (medical a s s i s t a n c e c l a i m s ) 3 . F i d u c i a r i e s f e e s o r d e r e d o r waived and a f f i d a v i t o f compensation f i l e d : 4 . Attorney fees ordered compensation f i l e d : and a f f i d a v i t o f YES and p r o v i d e d : YES YES _X_ YES _X_ NO NO _X_ NO NO _X_ N/A N/A N/A N/A YES YES _X_ _X_ NO NO NO NO N/A N/A N/A N/A

YES _X_ YES _X_

(A) I t e m i z a t i o n was r e q u e s t e d

(B) I f not, statement r e q u i r e d by Iowa Code s e c t i o n 633.477(11) was made: 5. Income t a x a c q u i t t a n c e filed:

6 . Inheritance tax clearance f i l e d or c e r t i f i c a t i o n r e q u i r e d by Iowa Code s e c t i o n 450.58 made: 7 . A l i s t o f d i s t r i b u t e e s i s shown: 8 . A d e s c r i p t i o n o f r e a l e s t a t e i s shown:

YES

_X_

NO NO NO NO NO NO NO NO NO X

N/A N/A N/A N/A

YES _X_ YES _X_ _X_


, - -

9 . C e r t i f i c a t e s o f change o f t i t l e t o r e a l e s t a t e , as r e q u i r e d : YES 10. A l l c l a i m s f i l e d have been p a i d , d i s a l l o w e d , o r released: YES 11. N o t i c e o f h e a r i n g on F i n a l Report waived: 12 . A c c o u n t i n g i s waived:

N/A X
N/A N/A N/A N/A

YES _X_ YES _X_ YES _X_ YES

13 . Court c o s t s have been p a i d : 14 . E l e c t i o n f i l e d by o r f o r s u r v i v i n g spouse under s e c t i o n 633.236:

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

15. R e c e i p t s f o r a l l s p e c i f i c bequests: 16. F e d e r a l e s t a t e t a x c l o s i n g l e t t e r and p r o o f o f payment i s on f i l e (not r e q u i r e d f o r c l o s i n g ) : 17. Remarks:

YES _X_ YES

NO NO

N/A N/A

Dated t h i s ZXO

day o f

T~T\(JLA^-

, 20 1 5

' Referee'in

Probate

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 SAC - CLERK OF DISTRICT COURT E-FILED 2013 MAY 20 11:15 AM AM CRAWFORD - CLERK OF DISTRICT COURT

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

20I2DECII PH3:ii
COURT CRAWFORD COUNTY. I0AVA
P^K'STRICT

IN THE IOWA DISTRICT COURT, IN AND FOR CRAWFORD COUNTY Case No.: 03241 ESPR015557 ESTATE OF ALLAN BROTHERSON Date Party Notified: 12/11/2012

NOTICE REGARDING ELECTRONIC FILING


THIS CASE HAS BEEN CONVERTED TO AN ELECTRONIC CASE BY ORDER OF THE COURT. AS A PARTY IN THIS CASE, YOU ARE REQUIRED TO REGISTER FOR ELECTRONIC FILING.

Registration is required to use the lowa court system's Electronic Management System (EDMS). Visit the lowa Judicial Branch website at https://www.iowacourts.state.ia.us/EFile/ to obtain a login and password to participate electronically in this case, including filing and receiving service of documents electronically. You must have a current e-mail account for use with EDMS. After registration, you may use your login (user name) and password to access your case online. Your registration is your request for and consent to electronic service of court-generated documents and documents other parties file electronically. After you have registered, you must verify that you are able to access your case on line. To enable access to your case, do one ofthe following: lowa Attorneys; electronically file an appearance or answer. Self-represented parties; electronically file an appearance and answer, or if the case does not require the filing of an appearance and answer, electronically file a Notice of Case Association. For help, see the efiling training documents athttp://www.iowacourts.gov/Online Court Services/EDMS/Online Documentation/index.asp. If your case is confidential, you may need to contact the clerk of court to access your case. For good cause, the court, or clerk if no judge is available, may authorize a filer to submit a document in paper. Upon showing of exceptional circumstances, the chief judge of the district in which a case is pending may grant you an exemption from registering and filing electronically. YOU MUST PROTECT PRIVATE INFORMATION WHEN USING EDMS. Read Chapter 16 Rules Pertaining to the Use of Electronic Document Management System, available on the lowa Judicial Branch website at https://www.iowacourts.state.ia. us/EFile/, before registering for or using EDMS. For court rules on the protection of personal information in court filings, refer to the lowa Court Rules, Chapter 16, Division VI.
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E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

You are required to review documents on your case for protected information. You have ten (10) days to review public documents on your case to redact protected information as defined in Division VI ofthe Chapter 16 Rules or as ordered by the court. If you find protected information in a document that you have filed on your case, it is your responsibility to redact the information according to these rules. During the ten day review period, you also may move to have additional information designated as protected or to seal a document in order to protect information from becoming public. Training and technical support for EDMS are available at 1-877-369-8324 or support@datamaxx.com. Copies ofthis notice distributed 12/11/2012 to: JAMES LOHMAN

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E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

IN IHE IOWA DISTRICT COURT FOR THB THIRD JUDICIAL DISTRICT IN RE THE CONVERSION OF FILES TO EJJBCFRONIC DOCUMENTS Administrative Older 2010-11 tO JUN25 p

3 3 g

IowaCt R. 1 6 . 1 0 2 aafcoriiw a chiefjudge to orierfeeamvendon of n r*r*irftt to an electronfileof any case not st^ Eloctxtmic Docanc^Managemot (EDMS). h ismfeebest interest of the court aiid parties to pending oonrt m a t t e r s to h a w i a o o e s s via BD^toaBpepdfagrecorfs ftat exist at thetimea county chirk office hiiirtdiwiits EDMS. Accordingly, IT IS ORDI THAT:

O E S l C N f

1. Bax&Oeric of Cant shall taloesx^ will likely a p p e a r an s fbtae court schedule ss soon as tan^^ EDMS begins in their respective c o u n t y ^ s ) . 2. Priority for convention shall be c a s e s that will be appearing on the court schedules. 3. Atfeetime a case ia convertedfeeclerk shall notify the attorneys and parties appearing pro se offeeconversion and provide ixifbrxnsiioii about how access to the electronicfilem a y be obtjained. 4. Each Clerk of Court shall comply wife m e redaction requirements related to protected mfbrnVrtion outlined fn Iowa Ct R. 1 6 . 6 0 2ferough16.607. 5. Once notified, counsel of w e n w t nhallfflaMfatm*filingsm H m

rr is so ORDI
Dated this 24* day of June, 2010. BY THB COURT:

DUANBR] Third Judicial District Court i

WtfooraMSffiDMS Adm Ctdtr fbr dak

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY

"

IN THE MATTER OF THE ESTATE

PROBATE NO. 0324^S^RjJl555^

& Ok

STATE OF IOWA ss: CRAWFORD COUNTY The undersigned attorney for the personal representative herein being first duly sworn on oath deposes and states that it is necessary that the ordinary fees of the attorneys for the personal representative herein be fixed by the Court in order that the costs of administration herein can be determined. The undersigned personally knows that the statements herein made are true as he verily believes. WHEREFORE, the personal representative herein through her attorneys prays that an order be entered herein fixing the ordinary fees and compensation of the attorneys for the personal representative in this estate for their respective services herein. Patricia Brotherson, Executor

Barnes D. Lohman, Her Attorney Subscribed and sworn to before me by James D. Lohman this day of

Notary Public in and State of Iowa.

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-220

James D. Lohman

FOR THE LEGAL EFFECT; OF THE USE OF THIS FORMgCONijHLT #iu,R LAWYER

/ X \

THE IOWA DISTRICT COURT


CRAWFORD

2012

SEP z>

PH

COUNTf ftAWFo^g|Cr C0Ur


PROBATE ' No. 03241 ESPR015557
4

IN THE MATTER OF THE ESTATE OF A L L A N BROTHERSON. Deceased


n

AFFIDAVIT(S) R E COMPENSATION AFFIDAVIT - COMPENSATION OF ATTORNEY(S)

STATE OF IOWA

ss: COUNTY OF CRAWFORD The undersigned, an attorney of record for the fiduciary of the above entitled estate, does solemnly swear (or affirm) that there is no contract, agreement, or arrangement, either oral or written, express or implied, contemplating any division of compensation for services rendered in the above entitled proceedings or participation of such compensation, directly or indirectly, by any other person(s), firm or corporation with such attorney except (if shown by these proceedings and particularly by "Designation of Attorneys") other legal counsel in a regular and bona fide law partnership with or associated with the undersigned in the above entitled matter, or jointly serving with the undersigned, as attorney, in relation to this estate.

Jame/D. Lohman, ICIS PIN Number: AT0004705 Subscribed and sworn to (or affirmed) before me this c^tf*** dav of ^S6p^U>ibeJ^

2012-

Clerk of said District Court (OR)

STATE OF COUNTY OF

AFFIDAVIT - COMPENSATION OF FIDUCIARY - INDIVIDUAL ,


SS'

The undersigned, a fiduciary of record in the above entitled estate, does solemnly swear (or affirm), that there is no contract, agreement, or arrangement, either oral or written, express or implied, contemplating any division of compensation for services rendered in the above entitled proceedings, or participation therein, directly or indirectly, by any other person, firm, or corporation except with any regular or bona fide law partner or partners, or (if shown by these proceedings) another jointly serving with the undersigned in the same capacity in the above cause. *

Subscribed and sworn to (or affirmed) before me this


;

day of
Clerk of said District Court (OR) Notary Public in and for said State

(OVER FOR AFFIDAVIT FOR CORPORATE FIDUCIARY)


CThe lowa State Bar Association 2010 lOWADCCS
1

P-220 AFFIDAVIT'S) RE COMPENSATION Revised July 2010

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY IN THE MATTER OF THE ESTATE OF ALLAN BROTHERSON, DECEASED Now on this 2 T' day of S^t&rf , 2 0 \ 2^ , this matter comes on for

PROBATE NO. 032^1, ESPRO f & S f M 3. , ORDER FIXING FEES


UR

C0u ' {jPURr


H T

hearing upon the application of the personal representative herein, for an order fixing the ordinary fees of Reimer, Lohman & Reitz, her attorneys, and the court having read said application and being fully advised in the premises,findsthat the statements and allegations made in the application of the personal representative are true and correct and that an order should be entered as therein prayed for. NOW THEREFORE it is ORDERED, ADJUDGED and DECREED by the court that the ordinary fees of Reimer, Lohman & Reitz, attorneys for the personal representative, should be and they are hereby tentativelyfixedto be the total sum of
00

OOP

; it being hereby further ORDERED that said sums shall become

final for the ordinary fees of said attorneys, unless there is an amendment to said inventory or an Iowa inheritance tax appraisal in this estate, in which event if the values as shown in the probate inventory on property other than property jointly held with the surviving spouse, are changed due to such amendment or appraisal, the fees shall be increased by an amount equal to 2% of such increase in value if the change resulting from such amendment or appraisal be an increase in value and said fees shall be decreased by 2% of the decrease in value if the result of the amendment or appraisal is to decrease the value of the property as shown in the inventory; it is further ORDERED that with respect to property held jointly with the surviving spouse, the fees shall be increased

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

by 1% of the increase in value and decreased by 1% of the decrease in value due to such amendment or appraisal. IT IS FURTHER ORDERED, ADJUDGED and DECREED that no more than one-half of the fees above allowed shall actually be paid to the attorneys until the estate is ready for closing, unless the attorney for the estate and the personal representative are both prepared to show to the court that any portion in excess of one-half of the fee paid prior to the time the estate is ready for closing was paid to secure an income tax benefit for the estate, the personal representative, or the distributees.

Judge of the Third Judicial District of Iowa.

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION James D. Lohman Official Form No. P-222
FOR THE LEGAL'SFnICT OF THE USE OF THIS F,QRMiffiPN j U L T YOUR LAWYER

THE IOWA DISTRICT COURf'


CRAWFORD IN THE MATTER OF
THE ESTATE OF ALLAN BROTHERSON Deceased. STATE OF IOWA COUNTY OF CRAWFORD ss. 18th
N

_ ,

COUNW^ORD C0(f TY 0A

Probate No. 03241 ESPR015557 AFFIDAVIT OF MAILING NOTICE*

The undersigned, first being duly sworn (or affirmed), states that on the 2012

day of September

,flaefc(she) personally mailed to each of the following named persons a Notice (a true copy of

which Notice is attached hereto and made a part hereof),*

by

ordinary
(ordinary - certified - registered)

mail, each such notice, together with other enclosures if so indicated

above, being mailed in a sealed envelope with proper postage thereon, addressed to the said persons respectively, at their last known Post Office addresses, by depositing the same on said date in a United States Post Office mail receptacle in said County, to-wit
Daniel Brotherson, Trustee of Allan Brotherson Trust 3782 Ira Avenue Odebolt, LA 51458 Christopher Brotherson, Trustee of Allan Brotherson Trust 1210 370th Street Breda, IA 51466 Andrea Gansemer, Trustee of Allan Brotherson Trust 10498 100th Street Wall Lake, IA 51455 Selena Titus c/o Loree Zwemke 5267 80th Avenue Alta,IA 51002 The foregoing named persons include all of those persons, except the executors), whose identities are reasonably ascertainable and who fall within the following named classes: 1.) A person believed to own or possess a claim which will not or may not be paid or otherwise satisfied during the administration of the decedent's estate, 2.) The surviving spouse of the decedent, 3 .) The heirs of the decedent, and 4.) Each devisee under the Will of the decedent admitted to probate, diligent effort having been made to determine the identities of all of said persons.

(if return receipts are required so state and attach). KLynn Slechl Subscribed and sworn to (or affirmed) before me this If there are other enclosures, such as Final Report, Annual Report, etc., so state Probate Code Sections 38, 40 and 47.
O The lowa State Bar Association 2003 IOWADOCS*

(Affiant)

18th

day of

September

2012

Martina tinaX X Rogers MARTINA J . R O G E R S Commission Number 16S452 MY COMMISSION EXPIRES JUNE 18,2013

Notary Public in and for said State

P-222 AFFIDAVIT OF MAILING NOTICE


Revised January,1999

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-225

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER

THE IOWA DISTRICT COURT


CRAWFORD IN THE MATTER OF THE ESTATE OF COUNTY
Probate Nn.03241 ESPR015557 NOTICE OF PROBATE OF WILL, OF APPOINTMENT OF EXECUTOR, AND NOTICE TO CREDITORS Deceased. To All Persons Interested in the Estate of ALLAN BROTHERSON May 5th 2011 Deceased, who died on or about May You are hereby notified that on the 23rd r i of. 2 0 1 l _ _ t h e last will and testament of ALLAN BROTHERSON deceased, bearing date of the 2nd day of January , 2008 , * was admitted to probate in the above named court and that Patricia Brotherson was appointed executor of the estate. Any action to set aside the will must be brought in the district court of said county within the later to occur of four months from the date of the second publication of this notice or one month from the date of mailing of this notice to all heirs of the decedent and devisees under the will whose identities are reasonably ascertainable, or thereafter be forever barred. Notice is further given that all persons indebted to the estate are requested to make immediate payment to the undersigned, and creditors having claims against the estate shall file them with the clerk of the above named district court, as provided by law, duly authenticated, for allowance, and unless so filed by the later to occur of four months from the second publication of this notice or one month from the date of mailing of this notice (unless otherwise allowed or paid) a claim is thereafter forever barred.
a y i

A L L A N BROTHERSON

Dated this

24th

day of.

May

2011

Patricia Brotherson
* Designate Codicil(s) if any, with date(s). James D. Lohman. ICIS PLN No: AT000470S
Attorney for executor

Executor of estate

1205 380th Street Breda, IA 51436


Address

Reimer, Lohman & Reitz 25 S. Main St.. P.O. Box 248 Denison, IA 51442 Date of second publication 9 t h day of. June 2011
(Date to be Inserted by publisher)

Probate Code Section 304


O The lowa State Bar Association 2007 IOWADOCS* P-225 NOTICE OF PROBATE OF WILL, OF APPOINTMENT OF EXECUTOR, AND NOTICE TO CREDITORS '-i, Revised January.1989

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

D
PROOF OF PUBLICATION Westside, IA 51467 STATE OF IOWA Crawford County, ss. The OBSERVER

2 0 1 2 SEP 1 8 Pn 2 >1 1
CLEKrt DISTRICT COURT CRAWFORD COUNTY. IOWA

1-1

JL

I, Janine L. Kock, publisher of The Observer, a weekly newspaper published at Westside, Iowa, being duly swom on oath say that the notice hereto attached was published in said newspaper for 2consecutive week(s), the last publication being

Subscribed and sworn to before me by the said Janine L. Kock, this


C^JL|

day of

, 20 1/ . _ Notary Public

My commission expires: Publication fees:

" A W J> * A * j3jL* /wt

ALLISON ASCHINGER Commission Number 763530 My Commission Expires June17,20_iL5

Notice of Probate of Will


Allan Brotherson.
ever barred The lowa District Court Notice, is further-given that all persons Crawford^ County: indebted to the estate are requested to make ,. IN THE MATTER OF THE ESTATE OF : immediate-payment to the undersigned, and A L L A N BROTHERSON, Deceased. , Probate No 0ft?41 f B P B 0 1 6 8 6 7 . - .^3BditpraJ^ag^airos^gaiostmeeatatftJihaiU file them with the^derk of thcrabove named NOTICE OF P R O B A T E OF WILL,. ~ ' i i f f i < c w i C t e - w ^ & $ ' - law,"duly a t P ' OF APPOINTMENT OF EXECUTOR thenticated, for allowance, and unless'SO filed A N D NOTICE TO CREDITORS To All Persons Interested In the Estate of by the later to-occjuriof four months from the ALLAN BROTHERSON, Deceased, who died second publication of thisjiotice or one month from the date of mailing of this notice (unless on or abouLMay 5th, 2011: ; '. You are hereby notified that on the 23rd otherwise, allowed or paid) a claim is thereafter day of May, 2011, the Last Will and .Testament forever barred. Dated this 24'" day of May, 2011. > of ALLAN BROTHERSON, deceased, bearing date of the 2nd day of January, 2008, was: ' Patricia Brotherson, Executor of Estate. . admitted to probate in the above named court 1205 280th S t , and that Patricia Brotherson -was appointed: Breda. IA 51436 executor of the estate. Any acton to set aside -James D; Lohman; ICIS PtN NO. AT00M705; "-'.\ the will must be brought in the district court of >. Attorney for executor said county within the later to occur four months Relmer, Lohman & Reitz from the date of.the second publication of this : 25 S. Main St., P.O. Box 248 V ; -- . notice or one month from the date of mailing Demson, IA 51442 Probate Code Section 304 of this notice to all heirs of the decedent and Published in The Observer for the first devisees under the will whose identities are reasonably ascertainable; or thereafter be for- time, Tnursday, June 2, 2011.
, ; : :

s
I I

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-706.1

James D. Lohman

FOR THE LEGAL EFFECT OF THEllSE'OF THIS FORM, CONSULT^yOUR LAW>Eft

THE IOWA DISTRICT COURT


CRAWFORD
IN THE MATTER OF THE ESTATE OF ALLAN BROTHERSON

COUNTY
CIT NO

PROBATE NO. 03241 ESPR01SSS7 REPORT AND INVENTORY Regular estate (Chapter 633) Small estate (Chapter 635) CIT (Chapter 450.22)

4 A

DECEASED

The undersigned Executor ED, Administrator D , or other (capacity)

whose name and post office address is: Patricia Brotherson, 1205 380th Street, Breda, IA 51436 reports as follows:
Name of Decedent Age 70 1205 380th Street Breda, IA 51436 Last Residence Date of Death 05/05/11

ALLAN BROTHERSON, also known as Allan R. Brotherson

1. The designated attorney is: James D. Lohman for Reimer, Lohman & Reitz
whose address and telephone number is:

25 S. Main St., P.O. Box 248, Denison, IA 51442


2. Amount of gross estate for Federal Estate Tax purposes: $ 4,373,448.46 Will a Federal Estate Tax Return be filed? Yes , N o H . 3. The decedent died testate EI , intestate 4. If testate, was a child born to or adopted by decedent after execution of the Will? include each such child in 6. below: 5. Did decedent leave a surviving spouse? Yes Lxl, No D .

(712)263-4627

Yes , No Lx). If yes,

6. List (a) surviving spouse, if any, (b) beneficiaries under decedent's will, (c) heirs at law, (d) transferees, and (e) surviving joint tenants. Name Patricia Brotherson, also known as Patricia A. Brotherson Allan Brotherson Trust Selena Titus Age Legal 16* 1205 380th Street Breda, IA 51436 Post Office Address Relationship to Decedent

Surviving Spouse c/o Daniel Brotherson, Christopher Brotherson and Andrea Trust Gansemer, Trustees, 3782 Ira Avenue, Odebolt, IA 51458 c/o Loree Zwemke, 5267 80th Avenue Alta,IA 51002 Grandchild

Selena Titus was born 9/24/1994.

The lowa State Bar Association 2007 IOWADOCS*

P-706.1 INVENTORY COVER SHEET Revised January 2007

I T

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION
official Form No. p-706.2
T

_ TA T I.

FOR THE LEGAL EFFECT OF THE USE OF


THIS FORM, CONSULT YOUR LAWYER

James u . Lonrnan

$gm
^Sp*

QUESTIONNAIRE AND RECAPITULATION


Answer all questions. Include all items subject to lowa inheritance tax.

ATTACH ONLY SCHEDULES APPLICABLE. If Schedule is not attached, state NONE.


A. Did the decedent at time of death own any real estate not held In Joint tenancy? If ves. complete Schedule A. Diddecedentatumeofdeathown any stocks or bonds not held In joint tonarMtf? tenancy? . . If yes, complete Schedule B. . . . . . _ Did decedent at time of death own any mortgages, notes or cash not heid in Joint tenancy? i r y . ^,m i h,R hpd.,ter.
n r B C

, , . , J.DDJ.VJ l.yZA

B.

H. Old the decedent possess a general power of appointment over any property, or did the decedent exercise or release a aanerai newer of appointment within three years of "" P' ' scheduleH.
d 9 < r t n ? e 8 , C 0 m e 9

, ir N Q N E H
A V

. C.

to

xt/~>xrrr N O N E B

I-

Did the decedent own or have an Interest in aiw annuities. suDolemenor ottier Inwme crrtracto, retirement benefits, or pension funds? If ves. comolete Schedule 1. $

. . . , 202,655.661 . , , , 4,209,354.46
n n r

TsTONFr NVN&C . 0.00 D


n n

TOTAL (lowa gross estate)

D. Is there any Insurance on the life of the decedent? If ym, mmplnte Schedule D. E. Did decedent at time of death own any property held in Joint tenancy with spouse? If yes complete Schedule E.

, ., . . . . 146.009.09 E

E-1. Did decedent at the time of death own any property held In Joint tenancy with others? if ves. comolete Schedule E-1. F. Did decedent at time of death own any other property not shown on any other schedule? _ _ If ves. complete Schedule F.
L

NONEE-1

INFORMATION RESPONSIVE TO SECTIONS 633.361.9. .12 AND .13. THE CODE. 1. Did the decedent die owning real estate located outside the State of uy* not nthn/i npnrhH? If yes, attach Schedule showing
a

~ &*,IW}.yif
A n n n a

F-1. If intestate or election to take against the Will, did decedent at the time of death own any property exempt from execution? If ves. complete Schedule F-1.
G

a^esfl'mat^u'e " ana esamatea value. S xrmon ^ . INUINC F-1 2. Is any property required to be rapri<lj fir ti*2\ M<> purposes which is not included in the lowa gross estate or on line 1 above? If yesrattach Schedule showing Kerns and values. Was any gift made by decedent that reduced tne amount of the unified credit available for federal estate tax purposes? Iryea, attach Schedule showing the description and value of the gift, date nriminntimif|ed credit claimed.

S *

NONE ' . " " ^

_ -

_, j . . , _ , , j ^ t ^ ^ n f S , ^ ^ ^ * mree years of death In exsess of the gift tax exclusions allowable under CR.C. Section 2503(b) and (e)? Did the decedent, prior to death, make any transfer where the decedent retained a life estate or Interest, or which were to take effect in possession or enjoyment at death? If the answer toermer question is yes, complete Schedule G.
f c l

$ *

NONE
X T

3.

, , 120,050.87G
f i n n B

^ . NONE
7

CERTIFICATION
I certify under penalty of perjury and pursuant to the laws of the State of lowa that the preceding is true and correct Date Capacity or Title Signature

^ ~ # ? - 7 /

Executor

G&JiJbLC*J

J&J&dLU*+0 Patricia Brotherson

Estate of

A l l a n Brotherson

. Deceased.

e Tho lowa Stats Bar Association 2003 IOWAOOCS

P-706.2 QUESTIONNAIRE AND RECAPITULATION Revised January, 1999

II

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-706 Schedule A

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER

Estate Of: Allan Brotherson

SCHEDULE A - REAL ESTATE


(Jointly owned property must be disclosed on Schedule E.)
Hem Number Description Alternate Valuation Date Alternate Value Value at Date of Death

An undivided one-half interest in and to: The Southeast Quarter of the Southeast Quarter (SE 1/4 SE 1/4) of Section Fifteen (15); and the South Half of the Southwest Quarter (S 1/2 SW 1/4) of Section Fourteen (14); and the North Half of the Northwest Quarter (N 1/2 NW 1/4) of Section Twenty-three (23); all in Township Eighty-five (85) North, Range Thirty-seven (37), West of the 5th P.M., Crawford County, Iowa. 200 acres x $7,960. per acre = $1,592,000.00 1/2 = An undivided one-half interest in and to: The West Half of the Northeast Quarter (W 1/2 NE 1/4) of Section Fifteen (15), Township Eighty-five (85) North, Range Thirty-seven (37), West of the 5th P.M., Crawford County, Iowa. 80 acres x $7,768.75 per acre = $621,500.00 1/2 =

$796,000.00

$310,750.00

An undivided one-half interest in and to: The Northwest Quarter (NW 1/4) of Section Fifteen (15), Township Eighty-five (85) North, Range Thirty-seven (37), West of the 5th P.M., Crawford County, Iowa. 160 acres x $7,768.75 per acre = $1,243,000.00 1/2 =

$621,500.00

An undivided one-half interest in and to: The Northeast Quarter of the Northeast Quarter (NE 1/4 NE 1/4) of Section Fifteen (15), Township Eighty-five (85) North, Range Thirty-seven (37), West of the 5th P.M., Crawford County, Iowa. 40 acres x $7,768.75 per acre = $310,750.00 1/2 =

$155,375.00

An undivided one-sixth interest in and to: The West Half of the Northwest Quarter (W 1/2 NW 1/4) EXCEPT the Northwest Quarter of the Northwest Quarter of the Northwest Quarter (NW 1/4 NW 1/4 NW 1/4) of Section Fourteen (14), and the Southeast Quarter of the Northeast Quarter (SE 1/4 NE 1/4) of Section Fifteen (15), ail in Township Eighty-five (85) North, Range Thirty-seven (37), West of the 5th P.M., Crawford County, Iowa. 110 acres x $7,542.50 = $829,675.00 1/6 =

$138,279.17

TOTAL. Enter in the Recaoitulation

$3,655,937.92 SCHEDULE A
P-706 SCHEDULE A - REAL ESTATE Revised January, 1999

The lowa State Bar Association 2003 IOWADOCS*

II

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

SCHEDULE A - REAL ESTATE


Continued

Estate of: Allan Brotherson

K e r n N u m b e r

Description

Alternate Valuation Oats

Alternate Value

Value at D a t e of Death

See Exhibit "A" hereto attached and by this reference m a d e a part hereof.

$320,558.75

An undivided one-half interest in and to: The East Half of the Northeast Quarter (E 1/2 NE 1/4) and the Northwest Quarter of the Northeast Quarter (NW 1 / 4 NE 1/4), ail in Section Thirty (30), Township Eighty-six (86) North, Range Thirty-seven (37), West of the 5th PJM., Sac County, Iowa, 120 acres x $8,173.75 = $980,850.00 1/2 =

$490,425.00

An undivided one-half interest in and to: The North Half of the Northwest Quarter (N 1/2 NW 1/4) of Section Twenty-nine (29), Township Eighty-six (86) North, Range Thirty-seven (37), West of the 5th P.M., Sac County, Iowa. 80 acres x $7,976.25 = $638,100.00 1/2 =

$319,050.00

An undivided one-half interest in and to: The Southwest Quarter (SW 1/4) of Section Twenty (20), Township Eighty-six (86) North, Range Thirty-seven (37), West of the 5th PJM., Sac County, Iowa, EXCEPT that portion of the W 1/2 SW 1/4 of said Section 20 lying south and west of the creek traversing the SW 1/4 of Section 20, consisting of 35.8 acres, more or less. 128 acres x $7,875.00 = $1,008,000.00 1/2 =

$504,000.00

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

EXHIBIT "A" REAL ESTATE ESTATE OF: Allan Brotherson 6. An undivided one-half interest in and to: The North Half of the Southwest Quarter (N V 2 SW A) of Section Nineteen (19), Township Eighty-six (86) North, Range Thirty-seven (37), West of the 5 P.M., Sac County, Iowa, EXCEPT a part of the Northwest Quarter of the Southwest Quarter (NW % SW A) of Section Nineteen (19), Township 86 North, Range 37 West of the 5 P.M., Sac County, Iowa, and being more fully described as follows: Commencing at the Southwest (SW) corner of the SW A of Section 19, T86N, R37W of the 5* P.M., Sac County, Iowa, thence North 1311.17 feet, along the West line of said SW A, to the Southwest (SW) corner of the N A of said SW 14, this being the point of beginning; thence continuing North 440.62 feet, along the West line of said SW !4; thence North 89 50' 55" East, 382.56 feet; thence South 00 09' 21" East, 227.92 feet; thence South 89 14' 48" West, 31.94 feet; thence South 01 44' 30" West, 211.89 feet, to the South line of the N A of said SW !4; thence South 89 45' 00" West, 344.80 feet, along the South line of the N A of said SW A, to the point of beginning. The above parcel contains 3.70 acres and is subject to all easements of record.
l th l th X l l l l l

74 acres x $8,663.75 = $641,117.50

A=

$320,558.75

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-708 Schedule P

J a m e s D. L o h m a n

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM. CONSULT YOUR LAWYER

Estate of: Allan Brotherson

SCHEDULE D - INSURANCE ON THE DECEDENTS LIFE


Identify policy or contract, designated beneficiary, amount, and show value. Also identify each item as to whether it is includable or excludable in the estate subject to lowa inheritance tax.
Hem Number Description Alternate Valuation Date Alternate Value Value at Date of Death

Farm Bureau Life Insurance, Designated Beneficiary Patricia Brotherson

$164,094.00

TOTAL Less amounts excluded for lowa inheritance tax Amount subject to lowa inheritance tax. Enter on the Recapitulation
The lows State Bar Association 2003

$164,094.00 $164,094.00 $0.00 SCHEDULE D


P-706 SCHEDULE D - INSURANCE ON THE DECEDENTS LIFE Revised January, 1999

IOWADOCS*

II

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-706 Schedule E

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM. CONSULT YOUR LAWYER

Estate of: Allan Brotherson

SCHEDULE E - JOINTLY OWNED PROPERTY WITH SURVIVING SPOUSE ONLY


Item Number Description Alternate Valuation Date Alternate Value Value at Date of Death

United Bank of Iowa, Odebolt, Iowa, C D . #600076824, due 3/3/2012,1.6% interest

$111,913.37

United Bank of Iowa, Odebolt, Iowa, C D . #6000277024, due 9/12/2011, 1.1% interest

$50,079.86

United Bank of Iowa, Odebolt, Iowa, C D . #6000277025, due 6/14/2011, 1.1% interest

$20,031.94

Bank Midwest, Wall Lake, Iowa, Checking Account #323179

$38,543.25

Bank Midwest, Wall Lake, Iowa, Checking Account #937363

$60,049.76

2004 Buick LeSabre

$7,200.00

T O T A L of Schedule E A M O U N T INCLUDED (One-half). Enter on the recapitulation


OThe lowa State Bar Association 2003 IOWADOCS*

$292,018.18 $146,009.09 SCHEDULE E


P-706 S C H E D U L E E JOINT P R O P E R T Y Revised January, 1999

II

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

SCHEDULE E - JOINTLY OWNED PROPERTY WITH SURVIVING SPOUSE ONLY

Continued
Estate of: Allan Brotherson

Item Number

Description

Alternate Valuation Date

Alternate Value

Value at Date of Death

2002 Pontiac Bonneville

$4,200.00

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-706 Schedule F/F-1

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER

Estate of: Allan Brotherson

SCHEDULE F - MISCELLANEOUS PROPERTY NOT REPORTABLE UNDER ANY OTHER SCHEDULE


(Joint owned property must be disclosed on Schedule E.) 1. Did the decedent, at thetimeof death, own any articles of artistic or collectible value in excess of $3,000 or any collections whose artistic or collectible value combined at date of death exceeded $3,000? If "Yes", full details must be submitted on this schedule. 2. Has the decedent's estate, spouse, or any other person, received (or will receive) any bonus or award as a result of the decedent's employment or death? If "Yes", full details must be submitted on this schedule. 3. Did the decedent at time of death have, or have access to, a safe deposit box? If "Yes", state locations, and if held in joint names of decedent and another, state name and relationship of joint depositor. If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted. 4. Did the decedent, at the time of death, own any other miscellaneous property not reportable under any other schedule? If "Yes", full details must be submitted on this schedule.
Kern Number Description Alternate Valuation Date Alternate Value Value at Date of Death

An undivided one-half interest in and to miscellaneous household goods and personal effects WTPCO - patronage dividends

$ 3 , 0 0 0 . 0 0

$ 9 0 1 . 3 3

Farmers Cooperative Co. - deferred dividends

$ 1 1 9 . 5 9

See Exhibit "F" hereto attached and by this reference made a part hereof. See Exhibit "F" hereto attached and by this reference made a part hereof. 400 square hay bales @ $4.00

$ 1 2 , 1 3 0 . 0 0

$ 6 1 , 3 5 0 . 0 0

$1,600.00

80 large hay bales @ $70.00

$5,600.00

TOTAL. Enter in the Recapitulation

$84,700.92 SCHEDULE F

The lowa State Bar Association 2003 lOWADOCS*

P-706 SCHEDULE F/F-1 MISCELLANEOUS PROPERTY NOT REPORTABLE/EXEMPT - Revised January, 1699

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

EXHIBIT "F ESTATE OF: Allan Brotherson

4. The following livestock: a. 2 heifers @ $1,500.00 each = $3,000.00 b. 1 cow @ $1,000.00 = $1,000.00 c. 2 calves @ $315.00 each = $630.00 d. 2 steers @ $ 1,200.00 each = $2,400.00 e. 2 steers @ $800.00 each = $1,600.00 f. 1 horse @ $3,500.00 = $3,500.00 5. The following machinery and equipment: a. Windrower - $6,000.00 b. Vermeer Baler 605J - $4,000.00 c. Bearcat Grinder - $ 1,200.00 d. Manure Spreader - $3,500.00 e. Milking Equipment (parlor, bulk tank, agitator and Hubert board) $6,000.00 f. International Plow - $1,000.00 g. MTA tractor - $4,500.00 h. MTA tractor - $6,000.00 i. 2 Wessendorf loaders @ $ 1,500.00 - $3,000.00 j. 1256 Tractor IHC - $6,000.00 k. 3 Heider Wagons @ $900.00 - $2,700.00 1 . Super C Tractor - $2,500.00 m. JD Corn Head-$1,500.00 n. Uni-$500.00 o. Polaris Four Wheeler - $3,500.00 p. Elevator - $300.00 q. 1 1 feed bunks @ $400.00-$4,400.00 r. 3 hay racks @ $500.00 - $1,500.00 s. 3 hay rings @ $250.00 - $750.00 t. Generator - $2,000.00 u. Lawn mower - $500.00

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-706 Schedule GJH ! _ . . n T n h m a n J d l l l C S U . I_UIUIUHI FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER

E s t a t e of: A l l a n Brotherson

SCHEDULE G - TRANSFERS D URING DECEDENT'S LIFE


THIS FORM NOT FOR USE Wl TH FEDERAL FORM 706.
Item Number Description Alternate Valuation Date Alternate Value Value at Date of Death

A. List all gifts made within three years of death in excess of the gift tax exclusions allowable under I.R.C. Section 2503(b) and (e). Indicate the name and relationship of the donee, and date gifts were made.

B. List all transfers In which the decedent retained a life estate or interest, or which were to take effect in possession or enjoyment at death. List the date of the transfers, the description of the property transferred, the consideration, if any, the value of the property at death, or the alternate value if elected, and the name and relationship of the transferee.

United Bank o f Iowa, Odebolt, Iowa, C D . #600076823, due 3/3/2012, 1.6% interest, P O D - Patricia Brotherson

$120,050.87

TOTAL. Enter on the Recapitulation

$120,050.87

SCHEDULE H - POWERS OF APPOINTMENT


Item Number Description Alternate Valuation Date Alternate Value Value at Date of Death

TOTAL. Enter on the Recapitulation


OThe lowa Stale Bar Association 2003 IOWADOCS*

$0.00 SCHEDULES G & H


P-706 S C H E D U L E G / H - T R A N S F E R S D U R I N G D E C E D E N T S L I F E Revised January. 1999

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

THE IOWA STATE BAR ASSOCIATION Official Form No. P-706 Schedule 1

T-v T t. James JJ. LOHman


T

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER

Estate of: Allan Brotherson SCHEDULE 1 - ANNUITIES AND 529 PLANS Item Number Description Alternate Valuation Date Alternate Value Value at Date of Death

Instructions - Annuities: (1) Describe completely; (2) include if the annuity was derived from an employee's pension or retirement plan; (3) or if an IRA whether it was a traditional or Roth IRA and (4) include the beneficiary's name and relationship to the decedent. 1 Bank Midwest, Wall Lake, Iowa, IRA #300836, Designated Beneficiary - Patricia Brotherson Thrivent Financial for Lutherans, IRA Contract #4118135, Designated Beneficiary - Patricia Brotherson $196,214.27

$6,441.39

Instructions - Section 529 Plans: Qualified Section 529 Plans are reportable but are not taxable. For each amount listed, provide the plan name, date established, named beneficiary, and named beneficiary's age at the time of decedent's death. List amounts in line 2, "Nontaxable Amount," below.

TOTAL Nontaxable Amount TAXABLE AMOUNT. Subtract line 2 from line 1 Enter the Taxable Amount in the Summary of Gross Estate, page 2, line 35.
OThe lowa State Bar Association 2010 lOWADOCS* . . . . . .

$202,655.66 $0.00 $202,655.66 e^ucrM c SCHEDULE 1

P-7061 - ANNUITIES Revised January 2010

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

PROOF OF PUBLICATION Westside, IA 51467 STATE OF IOWA Crawford County, ss.

The OBSERVER

I, Janine L. Kock, publisher of The Observer, a weekly newspaper published at Westside, Iowa, being duly sworn on oath say that the notice hereto attached was published in said newspaper for 2 consecutive week(s), the last publication being

Subscribed and sworn to before me by the said Janine L. Kock, this 1 ^OIJH 20 [/ . _ Notary Public My commission expires: Publication fees:
* v u * . ALUSONASCHINGER * A * Commission Number 763530 * S ^ * My Commission 'tuy June17,20_Ag

day of

$ /c;3
Notice of Probate of Will
Allan Brotherson
The ,lowa District Court after be forever barred. Crawford County Notice is further given that all persons inIN THE MATTER OF THE ESTATE OF debted to the estate are requested to make A L L A N BROTHERSON, Deceased. immediate payment to the undersigned, and credh: Probate No. 03241 E S P R O 15557 tors having claims against the estate shall file NOTICE OF PROBATE OF WILL, them with the clerk bf the above named district OF APPOINTMENT OF EXECUTOR court, 3s provided by law, duly authenticated, AND NOTICE TO CREDITORS for allowance, and unless so filed by.the later to . To All Persons Interested in the Estate of Occur of four monthsfrom the second publicaALLAN BROTHERSON, Deceased, who died tion of this notice orone month from Ihe. date of on or about May. 5th, 2011: mailing of this notice (unless otherwise allowed You are hereby notified that on the 23rd clay"- ,ar,paid) a claim is thereafter forever barred: of' May,. 2011, the Last Will and Testament 'of : . i Dated. this 24" day of May, 2011- ::: ALLAN BROTHERSON, deceased, bearing da~tei. ^Pafncia Brotherson, Executor of Estate of the 2nd day of January, 2008; -was admitted to 1205 280th St., probate in the above named opurt and thatPatnda Breda, IA 51436 . Brotherson was appointed.%xecutor of ttie es- James D. Lohman, ICIS PIN NO. AT0004705 ; tate. Any action to set aside, the will must be Attorney for executor brought in the district court of said county within Reimer; Lohraah & Reitz the later to occur four months from the date of 25 S. Main St., P.O. Box 248 the secondpublicatjon of this nonce or one month Denison, IA 51442 " * o m the date of mailing of this notice toallTieirs Probate Code Section 304 of the decedent and devisees under ttiewiltwhose Published in The Observe/for the second Identities are reasonably ascertainable, orttiefe- time, Thursday, June 9, 201/prf
: , r

cr-

i CO

no

::

li

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY IN THE MATTER OF THE ESTATE OF ALLAN BROTHERSON, Deceased

L'R/iu'f' #/$.>,.,

Ur-.

>'i

' ^(

PROBATE NO. 03241 ESPWl^lfigf SHOWING OF NONEXISTENCE OF TITLE XIX CLAIM

CQn

RT

'OWA

Comes now Patricia Brotherson, personal representative in the above entitled estate, and states: 1. Senate File 82 of the 76 General Assembly amending Section 633.410 of the Code of Iowa now provides that the 4 month limitation on filing claims against the decedent's estate contained in Section 633.410 does not bar claims for debts created under Iowa Code Section 249A.5 relating to the recovery of medical assistance payments, and 2. To show that no such claim exists, she does now hereby file the attached from the Estate Recovery Program confirming the nonexistence of such a claim. Patricia Brotherson, Executor Estate otAilan Brotherson, Dec ames D. Lohman, Her Attorney
STATE OF IOWA CRAWFORD COUNTY
ss:
th

Comes now James D. Lohman and beingfirstduly sworn on oath, deposes and states that he is the attorney for the executor above named; that he has read the above and foregoing Showing of Nonexistence of Title XLX Claim and states that the contents are true and correct'^sWe verily beTifeves.

Subscribed and sworn to before meby James D. Lohman this 2-1/^ day of A ^ / ^ / 2011. Not

v3

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT

James D. Lohman From: Sent: To: ESTATES [estates@sumogroup.com] Wednesday, May 25, 2011 2:26 PM jdlohman@frontiernet.net

Subject: Allan Brotherson

The Iowa Department of Human Services, through its Estate Recovery Program, has reviewed the records for

In the District Court of Iowa in and for Crawford County In the Estate of Allan Brotherson , Deceased. Probate No. 03241 ESPR015557

and based upon the information that you have provided to our office, we have found the following:

The Department has no Estate Recovery claim. Ruth Staplin Estate Recovery Program

5/25/2011

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-207

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER

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Mil HAY 23 THE IOWA DISTRICT COURT c , , , "


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CRAWFORD IN T H E M A T T E R O F THE E S T A T E OF
ALLAN BROTHERSON Deceased.

COUNTY ProbateNe, _ L ^ P ^ O \ S S S 1
t

ORDER ADMITTING WILL X(XX2EXX3&XX3fiXX TO PROBATE AND APPOINTING E X E C U T O R ^

On the

^^> ^'dayof

1r

Pl^YXc|j 2nd dayof

, < ^ ^ , this matter comes on for hearing of the proof January _ 2008 ,

of the instrument^ dated the

filed herein and purporting to be the Last Will and Testament M&XXft&SBffi of the above named decedent, and the evidence being seen and heard in the manner provided by law, it is found*

that said instrument^ (was) J$KH3e) executed and witnessed as provided by law; and (is) OQH0 the Last Will and Testament

of the above named decedent; that the Executory hereinafter named (is) (JSffi} qualified to act in such capacity. IT IS THEREFORE ORDERED AND ADJUDGED that the above described instrument^ (is) (jse) admitted to probate as the Last Will and Testament

of said decedent, and JCBKX

Patricia Brotherson

(is) (flfft.) appointed Fver.iitorparthereof

without bond. 35Bfi3BfHJ5MDaaXXXXX iSSHISXXXXXXXRgHKXX

This space is reserved to insert a finding of the giving of notice where the Clerk of Court has ordered notice, such as "...that due and legal notice of the time and place of hearing has been given as heretofore ordered."

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HIDAC-""

Cl/^d2/t^Ls I^RA . .. j-=?S2L OF SAID COURT

Ju66t CLERK

Probate Code Sections 293 and 298-299


e The lowa State Bar Association 2003 IOWADOCS* P-207 ORDER ADMITTING WILL TO PROBATE AND APPOINTING EXECUTOR Revised January, 1999

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C e r t i f i c a t e of Probate of W i l l IN THE IOWA DISTRICT COURT FOR CRAWFORD


In ESTATE the Matter of the ) ) )
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COUNTY

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OF ALLAN

BROTHERSON Deceased

IN PROBATE

* IOWA

NO.03241

ESPR015557

I, KAREN KAHL, C l e r k of the D i s t r i c t Court of the State of Iowa, i n and f o r s a i d County, do hereby c e r t i f y that the foregoing Will ALLAN BROTHERSON 23RD day of MAY of deceased, was on the , 2011 , duly proved, and admitted

to probate and record i n s a i d D i s t r i c t Court, i n accordance w i t h law. IN TESTIMONY WHEREOF, I have hereunto s e t my hand and a f f i x e d the seal of s a i d Court a t my o f f i c e i n DENISON 23RD day of MAY i n s a i d County, on t h i s , A. D. 2011

CLERK DISTRICT COURT CRAWFORD

COUNTY," IOWA

S e c t i o n 633.300. When a w i l l has been admitted t o probate the c l e r k s h a l l have a c e r t i f i c a t e of such f a c t , endorsed thereon o r annexed thereto, signed by the c l e r k and a t t e s t e d by the s e a l of the court; and, when so c e r t i f i e d , i t , o r the record thereof, o r the t r a n s c r i p t of such record p r o p e r l y authenticated, may be read i n evidence i n a l l courts without f u r t h e r proof.

E-FILED 2013 NOV 26 10:11 AM SAC - CLERK OF DISTRICT COURT


THE IOWA STATE BAR ASSOCIATION Official Form No. P-210

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM,,CONSULT YOUR LAWYER

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V.V
IN THE MATTER OF THE ESTATE OF

THE IOWA DISTRICT COURT


CRAWFORD COUNTY^ 23 P M 3:58

...
PROBATE ' 0 M W No. f T S P f ^ ^ I ^ S ^ l
R C 0 U N

^ , ALLAN BROTHERSON, Deceased


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COURT OFFICER'S OATH (INDIVIDUAL) (TATUTORY)

1, the undersigned, do solemnly swear (or affirm) that as a Court Officer and as Fiduciary in the above matter, 1 will faithfully discharge the duties imposed by law, including the duty to account, to the best of my ability. 1 certify under penalties of perjury and pursuant to the laws of the State of lowa that the preceding is true and correct.

Dated this

dav of " / ^ ^ f c ^ L

. <^<2//.

Patricia Brotherson

O The lowa State Bar Association 2008 IOWADOCS*

P-210 COURT OFFICER'S OATH (INDIVIDUAL) Revised March 2008

I I

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IN THE IOWA DISTRICT COURT FOR CRAWFORD COUNTY


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CLLKK DISTRICT C0UR1 IN THE MATTER OF ^WFORD C O U H T Y .I O W A

PROBATE NO.03241 LETTERS OF APPOINTMENT

ESPR015557

ESTATE OF ALLAN BROTHERSON

KNOW ALL MEN BY THESE PRESENTS: THAT PATRICIA BROTHERSON having been d u l y appointed and q u a l i f i e d as EXECUTOR of the above e n t i t l e d matter i s vested w i t h a l l powers a u t h o r i z e d by law i n the premises. Signed and sealed 05/23/11

CRAWFORD COUNTY CLERK OF COURT Clerk of D i s t r i c t Court of s a i d County and State Designee

CERTIFICATE State of Iowa, Crawford County, s s . I, the undersigned do hereby c e r t i f y that the foregoing i s a f u l l , true and c o r r e c t copy of L e t t e r s issued i n the above named matter as the same appear of record i n my o f f i c e , and that s a i d l e t t e r s remain i n f u l l f o r c e and e f f e c t and s a i d f i d u c i a r y (ies) has (have) not been discharged on t h i s date. Signed and Sealed t h i s day of ,20 CRAWFORD COUNTY CLERK OF COURT Clerk of D i s t r i c t Court of s a i d County and State Designee

ii

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THE IOWA STATE BAR ASSOCIATION Official Form No. P-215

James D. Lohman

FOR THE LEGAL EFFECT OF THE USE OF THIS FORM; CONSULT YOUR LAWYER

11

THE IOWA DISTRICT C O U R ^ ^ ^


CRAWFORD IN THE MATTER OF
THE ESTATE OF ALLAN BROTHERSON. Deceased

58
IOWA

/ ? / p

COUNTY
Probate No.

DESIGNATION OF ATTORNEY

The fiduciary(ies) to assist in the administration of this matter, designate(s): Name of the Attorney in charge: Name of Firm: Post Office Address:

James D. Lohman Reimer, Lohman & Reitz 25 S. Main St.. P.O. Box 248 Denison, IA 51442

Telephone Number: Dated:

(712) 263-4627

Patricia Brotherson Signature of Fiduciary(ies) 1205 380th Street Breda, IA 51436


Post Office Address

Section 633.82, The Code DESIGNATION OF ATTORNEY

The lowa State Bar Association 2003 IOWADOCS*

P-216 D E S I G N A T I O N O F A T T O R N E Y Revised January, 1999

I I

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THE IOWA STATE BAR ASSOCIATION Official Form No. P-203

James D. Lohman

FOR THE LEGAL EFFECTOF THE USE OF THIS FORM, CONSULT YOUR LAWYER

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THE IOWA DISTRICT COURT ' H A Y 23 P M3 = 57


CRAWFORD C O U N T Y r ^ f ^ V ^ , 1 r?iS1 ^ f r - ^ / ^ . ^

201

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P otcanad' ueceasea . COUNTY OF

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N

E S ^ O l S S S H

, ALLAN BROTHERSON
n T m D C A X T

PETITION FOR PROBATE OF WILL AND APPOINTMENT OF EXECUTOR

Date of Birth: 11/14/1940 STATE OF IOWA

CRAWFORD

. ss:

The undersigned being first duly sworn (or affirmed) states as follows: 1 ALLAN BROTHERSON died at Sac Citv. Iowa nn the 5th day nf Mav 2011 , then domiciled in and a resident of Crawford County Iowa and at the time of death, or afterwards, had property in this County subject to administration. 2. Said decedent made and executed an instrument designated as a Last Will and Testament, dated the 2nd dayof January 2008 filed herein, and the undersigned petitions that the same be admitted to Probate in this Court as provided by law. 3. The undersigned surviving spouse and nominated executor petitions that

Patricia Brotherson a qualified personS6p5IOHIrXfl5iatles whose address(33t (is) Cacs) respectively 1205 380th Street, Breda, IA 51436 be appointed Executory without bond. Strike (A) or (B) 4. (A) Said nominee(S)-(is) (SffiJ nominated in said Will, to act without bond.

6. The undersigned personally knows that the statements herein made are true, as such petitioner verily believes. WHEREFORE, the undersigned prays that this affidavit be treated as a Petition for Probate of Will and Appointment of Executory with appropriate orders accordingly. 1 certify under penalty of perjury and pursuant to the laws of the State of lowa that the preceding is true and correct.
^tmi^XS!tmSjSiSSSS!S^ f S f f ^ ^ m ^ ^ ^ Y Y ( ^ O J ^ J L ^ O J Patricia Brotherson A d d r e s s 1205 380th Street Breda, IA 51436 Date of Birth: 3/22/1946 Probate Code Sections 290-293 inclusive and 12 and 170 (Foreign Executor, Sections 502 and 503 do not use this form)

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P e 6 l i o n e r

The lowa State Bar Association 2003 IOWADOCS*

P-203 PETITION F O R P R O B A T E O F W I L L A N D A P P O I N T M E N T O F E X E C U T O R ( S ) Revised January. 1999

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2011 HAY
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Cast Will a n d tetamcnr^g


ALLAN BROTHERSON I, Allan Brotherson, of Crawford County, Iowa, being of sound and disposing mind, memory, and understanding, realizing the certainty of death and the uncertainty of the time thereof, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils to Wills at any time heretofore made by me. ARTICLE I I hereby make the following specific bequests: A. I may leave a signed and dated list disposing of certain items of tangible personal property not otherwise specifically disposed of by this Will, in which written list I designate certain persons to receive certain items of such tangible personal property located in my home. In the event I leave such a list, I bequeath the items described thereon, respectively, to the person or persons respectively designated thereon to receive such items. B. If my beloved wife, Patricia Brotherson, survives me, I give and bequeath to her absolutely, all of the rest, residue and remainder, not otherwise disposed of, of my clothing, jewelry, ornaments and automobiles, household furniture and furrrishings, and personal effects of every kind and nature used by me or about my person or home at me time of my death. If my wife, Patricia Brotherson, predeceases me, this bequest to her shall lapse and this property shall then become a part of my residuary estate hereinafter bequeathed and devised. C. I give and bequeath the sum of $10,000.00 to my granddaughter, Selena Titus. ARTICLE II If my beloved wife, Patricia Brotherson, survives me, I next set aside a bequest in an amount of: A. $2,000,000.00 if I die in 2008; B. $3,500,000.00 if I die in 2009;

* 57 ]URr

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ALLAN BROTHERSON

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C. If I die after 2009, an amount equal to the applicable exclusion amount for my estate under Section 2010(c) Internal Revenue Code or any other applicable Internal Revenue Code section. reduced by all adjusted taxable gifts made by me as that term is used in the mternal Revenue Code (being the total taxable gifts within the meaning of IRC Section 2503 made by me after December 31,1976, other than gifts that are includable in my gross estate for federal estate tax purposes) and further reduced by the value as finally determined for federal estate tax purposes of all property and property interest includable in my gross estate for federal estate tax purposes and passing, having passed or deemed to pass other than by this Article of my Will, to a person other than my beloved wife, Patricia Brotherson, and further reduced by such amount, if any, as may be necessary to reduce my taxable estate for federal estate tax purposes to the largest amount which, after taking into account the charitable deduction, the applicable credit amount for federal estate tax purposes (formerly referred to as the unified credit) and any state death tax credit (but only to the extent consideration of such state death tax credit does not increase any estate, inheritance, or other death duty payable to any state), will not result in any federal estate tax being imposed on my estate. I next direct that my executor shall settle, adjust, and pay all inheritance, and succession taxes of my surviving spouse, taxable or chargeable with respect to any and every succession, gift, devise, or bequest to my spouse under any of the provisions of this Will or in any manner taxable or chargeable against my surviving spouse or my estate by reason of my death (but not including any inheritance or succession taxes chargeable to a distributee other than my surviving spouse), together with any interest and penalties thereon, and that my executor also pay all estate taxes and the costs of administration of my estate as that term is defined by the Iowa Probate Code. All of said taxes, interest and penalties, and costs of admiriistration shall be paidfromthis bequest so set aside, and subject thereto, I give the balance of this bequest: A. To my wife, Patricia Brotherson, I give the rents, use, income, possession, and control thereof, for and during the remainder of her natural life; that is to say I give her a life estate therein, she to keep the same in good repair and condition, reasonable wear and tear excepted, and insured for the reasonable value thereof against loss or damage by fire or other casualty, and I further authorize and empower her to sell any property, real or personal, constituting a part of this bequest, at any time, for such price, to such persons, and upon such terms as she may deem appropriate, and to execute and deliver such written contracts, deeds, bills of sale, and other written instruments as may be necessary and appropriate to effectuate said sale or sales, all without

ALLAN BROTHERSON

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prior notice to or approval of any Court or person. In the event of such a sale or sales she shall first pay all of the expenses of said sale from the sale proceeds, after which all of the remaining proceeds from said sale or sales shall be reinvested by her as she may deem appropriate, she to retain a life estate therein and said reinvestment of proceeds shall be in such form as to clearly show that her interest therein is that of a life tenant, and subject thereto B. I give the remainder interest in said assets to Daniel Brotherson, Christopher Brotherson and Andrea Gansemer, in trust, as Trustees of the ALLAN BROTHERSON TRUST which is hereby established. In satisfying this bequest, I direct that my executor distribute in satisfaction thereof, property or property interests constitating a part of my estate as follows: a. FIRST, any property or property interests which if distributed to my spouse would not qualify for the marital deduction for federal estate tax purposes, and b. NEXT, real property included in my estate (other than that which is included in subparagraph a. above) sufficient to fund the balance of this bequest in its entirety, but only to the extent that the property and property interests referred to in subparagraph a. immediately preceding this subparagraph are irisufficient to fully fund this bequest, and c. LASTLY, personal property included in my estate (other than which is included in subparagraph a. above) sufficient to fund the balance of this bequest in its entirety, but only to the extent that the property and property interests referred to in subparagraphs a. and b. next preceding this subparagraph are insufficient to fully fund this bequest. All assets distributed in satisfaction of this bequest shall be valued for distribution purposes at their values as finally deterrnined in computing my gross estate for federal estate tax purposes, provided, however, that in the tier of property and property interests described in subparagraph a. above and distributed in satisfaction of this bequest, all property and property interests distributed in satisfaction of this bequest shall have an aggregate value on the date or dates of distribution fairly representative of the net appreciation or depreciationfromthe estate tax value to the date of distribution value of all property and property interests available for distribution within said tier (subparagraph a.); and further, in the tier of real property referred to in subparagraph b. above, all real property distributed in satisfaction of this bequest shall have an aggregate value on the date or dates of distribution fairly representative of the net appreciation or depreciation from the estate tax value to the date of distribution value of all real property available for

ALLAN BROTHERSON

II

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distribution within said tier (subparagraph b.); and further, in thetierof personal property referred to in subparagraph c. above, all personal property distributed in satisfaction of this bequest shall have an aggregate value on the date or dates of distribution fairly representative of the net appreciation or depreciationfromthe estate tax value to the date of distribution value of all personal property available for distribution within said tier (subparagraph c). ARTICLE ffl Except at provided in Article II above, my executor shall pay all debts and charges in my estate out of the balance of my estate remaining after compliance with the foregoing provisions of this Will, and only the net remaining after the payment of said debts and charges shall be governed by the following provisions of my Last Will and Testament, all provided, however, that in the event the balance of my estate is insufficient to pay such debts and charges, then the bequest made in Article II above shall be reduced to the extent of such deficiency. ARTICLE IV Subject to the foregoing, all of the residue of my property and estate, whether the same be real or personal, and including any insurance payable to my estate and any other property over which I have power of disposition, not effectively disposed of by previous provisions of this Will, which for convenience may be called my residuary estate, I give, devise, and bequeath to my beloved wife, Patricia Brotherson, absolutely and forever, if she survives me. I hereby specifically direct that I intend to obtain for the benefit of my estate the advantages of the marital deduction provided for in the Internal Revenue Code with respect to the devise and bequest made to my spouse in this Article of this Will, except to the extent that she might disclaim the same or any part thereof as is hereinafter contemplated. Accordingly, I direct that the provisions of this Article and any other provisions of this Will shall be construed and interpreted, and if necessary, modified and limited so as to permit the devise and bequest made in this Article to qualify for said marital deduction. With respect to the bequests and devises made to my beloved wife, Patricia Brotherson, in this Article of my Last Will and Testament, I direct that in the event my beloved wife, Patricia Brotherson, disclaims the same, or any part thereof, that all of the property disclaimed by Patricia Brotherson shall be added to and become a part of and distributed by my executor as an addition to the bequest in Article I T . hereof. ARTICLE V

ALLAN BROTHERSON

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If my beloved wife, Patricia Brotherson, does not survive me, I give and bequeath the sum of $5,000.00 to Peace Lutheran Church located in Wall Lake, Iowa. ARTICLE VI If my beloved wife, Patricia Brotherson, does not survive me, I give, bequeath, and devise the balance of my assets included in said residue to Daniel Brotherson, Christopher Brotherson and Andrea Gansemer, in trust, as Trustee of the ALLAN BROTHERSON TRUST which is herein established. ARTICLE VII My trustees shall manage, administer, hold and distribute the principal and income of the ALLAN BROTHERSON TRUST as follows: 1. All trust property shall be held for the benefit of the following: Daniel Brotherson, Christopher Brotherson, Andrea Gansemer, Sena Brotherson, Sierra Brotherson, Shianne Brotherson, Savannah Brotherson, Ty Brotherson, Cauy Brotherson, Hope Brotherson, Grant Gansemer and Jaci Gansemer, and any grandchildren born to or adopted by a child of mine after the date of this Will. My trustees shall pay part or all of the income of this trust as follows: a. One-half thereof equally to my children, Daniel Brotherson, Christopher Brotherson and Andrea Gansemer, or the survivor(s) of them; b. One-half thereof equally to my grandchildren, Sena Brotherson, Sierra Brotherson, Shianne Brotherson, Savannah Brotherson, Ty Brotherson, Cauy Brotherson, Hope Brotherson, Grant Gansemer and Jaci Gansemer, and to any grandchildren born to or adopted by a child of mine after the date of this Will, or the survivor(s) of them. I intentionally exclude my granddaughter, Selena Titus, from this bequest. 2. All principal and any income remaining in this trust shall be distributed to my grandchildren, Sena Brotherson, Sierra Brotherson, Shianne Brotherson, Savannah Brotherson, Ty Brotherson, Cauy Brotherson, Hope Brotherson, Grant Gansemer and Jaci Gansemer, and to any grandchildren born to or adopted by a child of mine after the date of this Will, at the time of the death of the last of my children to die, share and share alike, but per stirpes and not per capita, and this trust shall thereupon terminate. I intentionally exclude my granddaughter, Selena Titus,fromthis bequest.

ALLAN BROTHERSON

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3. Notwithstanding any trust provision created under this will in favor of my children or grandchildren, the ALLAN BROTHERSON TRUST shall in all events terminate not later than 21 years after the death of the survivor of my children living at the date of my death. 4. No interest in the ALLAN BROTHERSON TRUST shall be transferable, assignable, or become subject to any encumbrance by any beneficiary, nor shall such interest be subject to the claims of any creditors of any beneficiary, prior to the actual distribution by the trustee to the beneficiary. 5. Except as set out in paragraph 8 herein, my trustees shall have full power and authority to do any act or thing reasonably necessary or advisable for the proper administration and distribution of the ALLAN BROTHERSON TRUST created by this will, mcluding all powers provided expressly for trustees by the Iowa Probate Code, and my trustees shall have the duties and responsibilities provided for trustees by the Iowa Probate Code. 6. I hereby direct that no bond shall be required of Daniel Brotherson, Christopher Brotherson and Andrea Gansemer in connection with their services as trustees of the ALLAN BROTHERSON TRUST. 7. In the event Daniel Brotherson, Christopher Brotherson, or Andrea Gansemer are unable, decline or cease to serve as trustee of the ALLAN BROTHERSON TRUST then I direct that the other(s) may serve as co-trustees or sole trustee, as the case may be, also without posting bond. 8. I hereby direct that my trustees shall not have the power to sell any of the real estate owned by the trust during the term of said trust nor shall they have the power to mortgage said real estate unless the proceeds from any loans secured by said mortgage shall be used in connection with a farming operation conducted by the ALLAN BROTHERSON TRUST on said real estate. ARTICLE VII I give my executor the power to borrow money on behalf of my estate and to give security therefor including financing statements, security agreements, real estate mortgages, and other security instruments as may be necessary or appropriate, all without necessity of any appraisal, Order of Court, or notice to any Court or person.

ALLAN BROTHERSON

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ARTICLE VIII I give my executor the power to sell and convert into money all or any part of my property, real or personal, on such terms and conditions as my executor may deem advisable, without the necessity of any appraisal, Order of Court, or notice to any Court or person. ARTICLE LX Where there is no sufficient evidence that my wife, Patricia Brotherson, and I have died otherwise than simultaneously, then I direct that she shall be deemed to have predeceased me. ARTICLE X Any direction contained in this Will to pay taxes, debts and charges, inheritance taxes, or federal estate taxes shall not be construed as a waiver of the right of my estate under Section 2207A of the Internal Revenue Code or any similar section or amendment or replacement thereof or any similar section of the Code of Iowa, to recover from any person receiving any qualifying terminable interest property included in my gross estate for federal estate tax purposes or Iowa inheritance tax purposes, an amount equal to the excess of the federal estate tax paid by my estate over the federal estate tax that would have been payable if the value of such property had not been included in my gross estate and an amount of any Iowa death tax to the extent the amount thereof is in excess of the total Iowa death tax that would have been payable if the value of such qualifying terminable interest property had not been included in my estate for any Iowa death tax purposes. ARTICLE XI I hereby nominate and appoint my wife, Patricia Brotherson, as executor of this Will to serve without bond. In the event that my wife, Patricia Brotherson, is unable, declines, or ceases to serve as such executor, I hereby appoint my children, Daniel Brotherson, Christopher Brotherson and Andrea Gansemer to serve as executors without posting bond. If any one or more of said named executors is unable, declines, or ceases to serve as an executor hereof, then the one or ones remaining who are willing and able to serve may serve as an executor, also without bond. ARTICLE XII

ALLAN BROTHERSON

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If my wife, Patricia Brotherson, does not survive me, I direct that my son, Daniel Brotherson, my son, Christopher Brotherson, and my daughter, Andrea Gansemer, shall each pay to my estate the sum of $200,000.00. Each of my said children shall pay said sums from their share of the cash rent received from my estate and the estate of my wife, Patricia Brotherson, until said $200,000.00 is paid in full. No interest shall be charged my children with respect to said $200,000.00 so long as they are not in default with respect to the same. IN WITNESS WHEREOF, I have hereunto subscribed my name this day of CJOLM^AJSJ/XA , 20 0 % , in the presence of the persons whom I have requested to become attesting witnesses hereto at Denison, Iowa. ALLAN BROTHERSON The foregoing instrument, consisting with this page of eight (8) typewritten pages, was subscribed, published, and declared by Allan Brotherson, the testator above named, as and for his Last Will and Testament, in our presence and in the presence of each of us, and we, at the same time, at his request and in his presence and in the presence of each other, hereunto subscribed our names as attesting witnesses this J3Jf^ day of
JWU^UJZJ^ , 20 Q% .

ADDRESS ADDRESS O AFFIDAVIT

STATE OF IOWA ss: CRAWFORD COUNTY We, the undersigned and MztK-HA^L CT. whose names are signed to the^attached or foregoing instrument, beingfirstduly sworn, declare to the undersigned authority that said instrument is the testator's Will and that the testator willingly signed and executed such instrument, or expressly directed another to sign the same in the presence of the witnesses, as afreeand voluntary act for the purposes therein expressed; that said witnesses, and each of them, declare to the

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undersigned authority that such Will was executed and acknowledged by the testator as the testator's Will in their presence and that they, in the testator's presence, at the testator's request, and in the presence of each other, did subscribe their names thereto as attesting witnesses on the date of the date of such Will; and that the testator, at the time of the execution of such instrument, was of full age and of sound mind and that the witnesses were sixteen years of age or older and otherwise competent to be witnesses.

TESTATOR

Subscribed, sworn, and acknowledged before me by Allan Brotherson, the testator; and subscribed and sworn before me by YS^\yvr\ <Slp\4&*and \Aky^ri V^& IT. QTS* witnesses, ses, this this jLf^ day of 0 Ol J2 otary Public in and for State of Iowa

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