Estate of Charles N. Aronson, Deceased, Barney P. Aronson, Executor - Page 6

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               Decedent received financial and tax advice from C.P.A.s at             
          the accounting firm of Seidman & Seidman.  Mr. Newman never had             
          any contact with accountants at Seidman & Seidman.                          
               Decedent prepared a will dated February 6, 1988 (1988                  
          proposed will).  Decedent mailed a copy of the 1988 proposed will           
          to Mr. Newman.  In the letter to Mr. Newman accompanying the 1988           
          proposed will, decedent informed Mr. Newman that it was a serious           
          mistake to underestimate his abilities and that what he wanted              
          was an attorney who could sign the following statement:  “I have            
          closely examined this Will and have found it to be a legal                  
          document that should have no difficulty in probate.”3  Decedent             
          would have considered changes to the 1988 proposed will if it had           
          meant Mr. Newman would sign the aforementioned statement.                   
          Decedent, however, was “not looking for any changes at all,                 
          frankly, but if there is a glaring error, we’ll want that                   
          corrected.”  Decedent also wrote:  “I do not expect you to know             
          everything but I do expect you to know where to find out whatever           
          we need to know to do the job better than it has ever been done             
          before.”                                                                    
               The 1988 proposed will revoked all former wills and codicils           
          and provided, in relevant parts, as follows:                                



               3  Decedent included this language at the end of the 1988              
          proposed will along with a space underneath it for Mr. Newman to            
          sign.                                                                       




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