Estate of Irene H. Govern, Deceased, Revocable Trust of Charles S. Govern, Sr., Transferee, June G. Hall, Trustee and Transferee, June G. Hall, Transferee of Transferee, Muriel McNulty, Transferee o - Page 3

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               Irene H. Govern (decedent) died on October 30, 1983,                   
          survived by four adult children:  Petitioner, Muriel McNulty,               
          Virginia Yegen, and Charles L. Govern II (also known as Charles             
          L. Govern, Jr.).  Decedent died testate in, and while a resident            
          of, the State of Illinois.                                                  
               Decedent's will provided at paragraph 3 as follows:                    
               3.   I give all my personal and household effects,                     
               automobiles and collections, and any insurance policies                
               thereon, all real estate, bank accounts, stocks and                    
               bonds, and all assets whatsoever and wherever situated                 
               to my son, Charles L. Govern, II.  In addition to the                  
               above, I hold a general power of appointment over the                  
               principal and undistributed income of the "Marital                     
               Trust" created by the "Revocable Trust of Charles L.                   
               Govern, and article 5 of the Last Will of my late                      
               husband, Charles L. Govern, both of which are dated                    
               January 9, 1968.  I hereby elect to exercise such power                
               of appointment and in the exercise thereof direct that                 
               all property remaining in said "Marital Trust" at the                  
               time of my death (including any undistributed income)                  
               shall be paid over and distributed to my son, Charles                  
               L. Govern, II.                                                         
                    I have made no provision for my other three                       
               children, Virginia Govern Yegen, Muriel Govern Cardwell                
               McNulty, or June Govern Hall in this Will, and it is my                
               intention that they receive no part of my Estate.                      
                    If my son, Charles L. Govern, II does not survive                 
               me my entire Estate, including any property over which                 
               I may have power of appointment at my death, I give to                 
               the decedants [sic] of my son, Charles L. Govern, II,                  
               per stirpes.                                                           

               The revocable trust of Charles L. Govern, Sr. (Revocable               
          Trust), was established by the trust instrument dated January 9,            
          1968.  Charles L. Govern, Sr., was decedent's husband and died on           
          May 4, 1968.  The Revocable Trust provided for the division of              





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