Howard and Rose are in their retirement and have 3 kids that are now independent and have their own children, all under the age of 15. Howard is in good health. He is a former pro soccer player. Rose is also in good physical health but has a history of dementia in her family and she is starting to show signs of the condition. They live in Ontario. Both Rose and Howard have continuing powers of attorney for health and property naming each other to act should it be needed. Howard has a holographic will naming Rose as Executrix. Rose does not have a will. Howard has provided you with a copy of his will: Howards Will I, Howard Proper, am writing my Last Will and Testament on 04 August 2020. I name my spouse, Rose Proper, as Executrix. I wish to leave the residue of my estate as follows: $10,000 to the Humane Society $5,000 to my dear friend Roxaline My ATV to my eldest child My boat to my middle child My snowmobile to my youngest child The remainder of funds equally to my wife and 3 children. If my wife should predecease me then her share should be split among the children. If my children predecease me, their share should pass to their issue. If any beneficiaries are under age 21 at the time of distribution of funds I wish that a trust be set up for them and funds to be held until they attain age 21. I provide full discretion to my trustee to disburse funds as needed for the care and maintenance for the beneficiary before age 21. HProper Howard Proper 04 August 2020 A list of Howards accounts is also provided below: Account Beneficiary Non-Registered Account N/A TFSA Estate RRSP Rose Proper Company Pension Children equally Term Life Insurance Grandchildren equally Whole Life Insurance Estate

Required: a) Explain how Roses powers of attorney apply if it becomes active. b) Explain how Howards estate will be distributed upon his passing. c) Explain how Roses estate will be distributed upon her passing.