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HomeMy WebLinkAbout03-0617 PETITION FOR PROBATE and GRANT OF LETTERS. · (t e3 Estate of Russell T. Werner, ~_.~ No. /:~l-~- also known as To: Register of Wills for the Social Security No. ] 62-28-510'6 Deceased. County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execur in the last wilt of the above decedent, dated ]~a r~h .5 and codicil(s) dated in the named ,19 97 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumber i and County, Pennsylvania, with k. is last family or principal residence at 311 Candlelight Drive, Upper Allen Tnwn~h~ p: M~aPh~n~ ~.~hnrg (list street, number and muncipality) Decendent, then 7 ] years of age, died .'r .... 2 .2003 at 311 Candlelight Dr., Upper Allen Tow~I~ip, Mechani'csburqrP.'A Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled i.n Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) pre~ented herewith and the grant of letters t e s t a me n t a r ¥ theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Mary Ellen Werner 311 Candlelight Drive Mechanicsburq, PA 17055 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3 COUNTY OF Cumberland ) ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the kfiowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the est~e according to law. Sworn to or affirmed and subscribed ,-~'~c'x~_~ (2~~(, gx~~ ~ ~ before me this .,, 29th day of [ ~ ~ ~ ' -' -- ~' ~ J ~ /;,.July, ~ ~ 2003, J ~ ~ ~nna M. Ot'toilst ~tV/ ~,i~-~-~:_ ~ ~ egl ,er No. 21-2003-617 Estate of RUSSELL T. w~.~.~: ~o~, ~,~ , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW July ~0~r~b~ ~ 2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated March 5, 1997 described therein be admitted to probate and filed of record as the last will of Df. Russell T. Werner. .; and Letters Testamentary are hereby granted to Mary Ellen Werner FEES Probate, Letters, Etc .......... $. 18 o00 Short Certificates(3 ) .......... $ 9.00 R~4~...x.-.P.a.g .e.s..(1..4.) $. 42.00 JCP $. 10.00 TOTAL __ $ 79.00 Filed ..3..u.ly...3.0.~.h. ~ 299.3. ................ Call Attorney Sheely on 7/30/2003 Andrew C. Sheely, Esquire ATTORNEY (Sup. Ct. I.D. No.) 127 S. Ma~rket St./P Box 95 Mechanicsourg, PA i~655 ADDRESS (717) 697-7050 PHONE ERT. NO. Name of Decedent WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEAL'tH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH T 5419997 Russell 21-2003-617 T. Middle JUi t 0'3 2093 Date of Issue of This Certification Wemer Last Sex Male Date of Birth Place of Death Social Security No. 162-28-5106 April 17, 1932 Birthplace West Reading, PA 311 Candlelight Drive Cumberland Date of Death June 2, 2003 Upper Allen Twp. Pennsylvania City Borough or Township Race White Occupation Teacher Decedent's Marital Status Married Mailing Address Informant Mary Ellen Werner Name and Address of Funeral Establishment Armed Forces? (Yes or No) 311 Candlelight Drive Mechanicsburg Number Street City or Town Funeral Director Joseph D. Giles Joseph D. Giles F. H., Inc., 21 Chestnut St., Mohnton, PA No PA State Part I: Part I1: Immediate Cause (a) Metastatic Adenocarcinoma Unknown Primary Site (b) __ (c) (d) Other Significant Conditions Interval Between Onset and Death Manner of Death Natural Accident Suicide [] Homicide Pending Investigation Could not be Determined Describe how injury occurred: Name and Title of Certfier Robert A. Gordon, MD Address 3912 Trindle Rd., Camp Hill, PA (M.D., D.O., Coroner, M.E.) This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. Th,,e original certificate will be forwarded to the State Vital Records Office for permanent filir~// .. // /Cfi _ June 2, 2003 7 Mansion Court East Bird.qboro Dat~ Received by Loca~ Reg~st:ar Street Address City Borough, Township · ". 5~57.~ tiRO:PAN ~0/08/96, ~0a0/96, 0~t2~/97 ', ", LAST WILL AND TESTAMENT OF DR. RUSSELL T. WERNER I, DR. RUSSELL T. WERNER, presently residing in Berks County, Pennsylvania, declare this to be my will, hereby revoking all prior wills and codicils made by me. 1. Tanqible Personal Property. I give all my tangible personal property, including my clothing, jewelry, personal effects, household goods, furniture and furnishings, and automobiles, together with any insurance policies thereon, to my wife, MARY ELLEN WERNER (hereinafter "Mary Ellen"), provided she survives me by at least thirty (30) days. If Mary Ellen does not survive me by at least thirty (30) days, I do then give all my tangible personal property in shares as nearly equal as possible to those children of mine who survive both Mary Ellen and me. 2. Bypass Trust. a. If Mary Ellen survives me by at least thirty (30) days, I give to Mary Ellen and my daughter, DIANNE T. BASSETTI, and my son, RUSSELL T. WERNER, JR., Trustees, in trust, the maximum amount which can pass free of federal estate tax in my estate by reason of all credits available against such tax, provided the use of the state death tax credit does not result in an increase in state death taxes. For purposes of computing this amount, the following shall be taken into account: (i) Any other dispositions under my will; -1- '. 51,~57.z ~RO:PAN ~0108/96, ~0/~0/96, 0~/2~/97 ', ' (ii) Any other property interests includable in my gross estate for federal estate tax purposes which pass outside of my will; and (iii) All charges to principal that are not deducted for purposes of computing the federal estate tax in my estate. b. The amount distributed to the Trustees under this Paragraph 2 shall be held and administered as follows: (i) Trustees shall pay to Mary Ellen the income from the trust in convenient installments, but at least quarter-annually; (ii) Trustees shall be fully authorized to pay to Mary Ellen such sums from the principal of the Trust, as they deem, in their sole discretion, necessary for her health and maintenance in accordance with her accustomed standard of living. (iii) Mary Ellen is hereby given the general power to appoint from the principal of the Trust to herself, during each calendar year, amounts up to, but not exceeding, the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value of the Trust principal as determined at the end of each calendar year. Such amounts may be appointed during each calendar year by written directions signed by Mary Ellen setting forth the amount to be paid. Mary Ellen may designate such amounts at any time or from time to time during each calendar year, and Trustees shall pay the amounts designated upon receipt of the written directions. However, Trustees may, in their -2- · 51457.1 I~RO:PAN 10/08/96, 10/10/96, 01/21/97 '. discretion, postpone payment of any or all amounts appointed in excess of Five Thousand Dollars ($5,000.00) in any one calendar year until a reasonable time after the close of such year in order that they may determine that the amounts appointed are within the limitation described in this subparagraph. This power shall lapse at the end of each calendar year as to all amounts which could have been appointed during that year, but with respect to which no written directions are received by Trustees during such year. (iv) Upon the death of Mary Ellen, all remaining amounts held in trust shall be distributed to my children, DIANNE T. BASSETTI, KIM L. DIEHL, SUSAN D. HUMPHREY, KELLY L. ADAMS, and RUSSELL T. WERNER, JR., in equal shares, provided that if any of my children are not alive at the time of distribution, the share attributable to the deceased child shall be distributed to his or her then living issue, per stirpes, or failing such issue, to my then living issue, per stirpes, subject to the provisions of Paragraph 5. 3. Estate Equalization. If Mary Ellen survives me, but fails to survive me by at least thirty (30) days, I give to her assets having a value equal to the smallest amount necessary to reduce the federal estate tax payable as a result of my death and her death to the lowest possible figure. In calculating this amount, all other property which qualifies for the marital deduction and all other deductions and credits which are taken and allowed in the calculation of the federal estate tax in my --3-- · ' 51,~57.1 I~RO:PAN 10/08/96, 10/10/96, 01/21/97 estate shall be considered first; however, credits shall be used only to the extent that their use does not increase death taxes on my estate. 4. Residuary Estate. a. If Mary Ellen survives me by at least thirty (30) days, I give the entire residue of my estate, both real and personal, and wherever located, to her. b. If Mary Ellen does not survive me by at least thirty (30) days, I give the entire residue of my estate, not otherwise distributed by the terms of Paragraph 3, to my children, DIANNE T. BASSETTI, KIM L. DIEHL, SUSAN D. HUMPHREY, KELLY L. ADAMS, and RUSSELL T. WERNER, JR., in equal shares, provided that if any of my children are not alive at the time of distribution, the share attributable to the deceased child shall be distributed to his or her then living issue, per stirpes, or failing such issue, to my then living issue, per stirpes, subject to the provisions of Paragraph 5. 5. Minor's Trust. a. Each share of my estate or a trust created hereunder which is distributable to a beneficiary who has not attained the age of eighteen (18) years shall be held by Trustees in a separate trust according to the terms of this paragraph. b. Trustees shall pay so much of the income and the principal of the trust as they, in their sole discretion, deem necessary for the maintenance, care, support and education of the beneficiary. The term education as used herein shall include, -4- · ' 51457.1 BRO:PAN 10/0~/96, 10/10/96, 01121197 but not be limited to, all expenses associated with any post-secondary undergraduate and graduate education and any professional, technical or vocational training. c. When the beneficiary attains the age of eighteen (18) years, Trustees shall pay to the beneficiary the entire principal and all accumulated income of the trust. d. If the beneficiary dies before attaining the age of eighteen (18) years, and is survived by issue, the entire remaining balance of the trust principal and accumulated income shall be distributed to his or her then living issue, per stirpes, subject to the provisions of this paragraph. If the beneficiary dies before attaining the age of eighteen (18) years and is not survived by issue, the entire remaining balance of principal and accumulated income shall be distributed in equal shares to the beneficiary's surviving siblings, subject to the provisions of this paragraph. e. In the event more than one beneficiary is subject to these trust provisions, Trustees shall administer each such share attributable to said individuals as a separate trust and shall in no event use the principal or income of such share for the benefit of anyone other than the beneficiary thereof. 6. Funding Instructions. a. Subject to the limitations contained in this paragraph, my Executrix shall have the sole power and discretion to distribute cash and/or property, real and personal, in satisfaction of the gifts described in Paragraphs 2, 3 and 4. ' ' 51~57.1 BRO:PAN 10/08/96, 10/10/96, 01/21/97 b. My Executrix, in making distributions wholly or partly in property to satisfy the equalization gift described in Paragraph 3 or the residuary gift described in Paragraph 4a., shall distribute assets, including cash, fairly representative, on the date or dates of distribution, of appreciation or depreciation in the value of all property available for distribution. c. To the extent possible, my Executrix shall not allocate to the equalization gift described in Paragraph 3 or the residuary gift described in Paragraph 4a. any asset or the proceeds of any asset which does not qualify for the marital deduction for federal estate tax purposes or with respect to which any estate or death taxes are paid to any foreign country or any of its possessions or subdivisions. 7. Payment of Taxes. a. With the exceptions set forth in subparagraphs b. and c., I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever (including any interest and penalties thereon) which may be payable by reason of my death, but only with respect to property passing under this will, shall be paid out of the amount distributed to the Bypass Trust under Paragraph 2, or, in the event the Bypass Trust is not funded, out of the principal of my residuary estate. These taxes shall not be prorated or apportioned among beneficiaries, but shall be paid in the same manner as an administration expense. b. Notwithstanding the provisions of subparagraph a., -6- · ' 51,~57.1 BRO:PAN 10/08196, 10/10/96, 01/21197 my Executrix shall not: (i) Pay any generation-skipping transfer tax payable due to a taxable distribution or taxable termination resulting from my death; or (ii) Pay any inheritance tax resulting from the trust created by the provisions of Paragraph 2 of the will of Mary Ellen. c. In the event Mary Ellen survives me, my Executrix shall have the right to determine, in her sole discretion, whether or not to pay inheritance tax on assets passing pursuant to Paragraph 2 or defer payment until Mary Ellen's death. 8. Trustee Powers. In addition to the powers conferred by the common law, by statute or by other provisions of this will, Trustees are hereby empowered as follows: a. To hold, manage, lease, care for, and protect the trust estate and collect the income therefrom, all in accordance with their best judgment and discretion, being fully authorized to cause any securities or other property, real or personal, belonging to the trust estate to be held or registered in their name or in the name of their nominees or in such other form as they deem best without disclosing the trust relationship. b. To enter into any leases which may commence at the time of making or on a future day and may be for any period of time Trustees deem best, although extending beyond the term of the trust. C. To continue to hold any property or securities --7-- · 51,~57.1 I~RO:PAN 10/0~/96, 10/10/96, 01/21/97 originally received by them or at any time transferred to the trust as part of the trust estate although not of a type or quality or constituting a diversification considered proper for trust investments, and Trustees shall not be liable in any way for any loss resulting to the trust estate by reason of continuing to hold any such securities or property. d. To invest and reinvest the trust estate in bonds, stocks, mortgages, notes, common trust funds, participations, or other property of any kind, real or personal, irrespective of any statutes or rules of law limiting the investment of trust funds. e. To sell at public or private sale and convey any and all of the trust property and any reinvestments thereof from time to time for such price and upon such terms as they shall see fit. f. To contract for financial, investment advisory, legal, accounting and other services for the trust estate. g. To borrow money, to extend or renew any existing indebtedness, and to mortgage or pledge any property in the trust estate; and no purchaser or mortgagee shall be obliged to see to the application of any purchase or mortgage money. h. To vote, either in person or by general or limited proxy, or refrain from voting any corporate securities for any purpose. i. To exercise or sell any subscription or conversion rights and avail themselves of any options or benefits under any life insurance policies. -8- · 51457.1 BRO:PAN 10/08/96, 10/10/96, 01/21/97 j. To join in any voting trusts, reorganizations, consolidations, mergers, foreclosures, and liquidations, and in connection therewith, deposit securities with or under the direction of any protective committee under such terms as they may deem advisable and accept and hold any securities or other property received through the exercise of any of the foregoing powers. k. To settle, compromise, contest, prosecute or abandon claims in favor of or against the trust estate as they may deem advisable, and for such purposes they may execute and deliver all proper and necessary instruments and may give full receipt and discharges. 1. To determine, in accordance with applicable statues and rules of law, how all receipts and disbursements, including Trustees' compensation, shall be credited, charged, or apportioned as between income and principal, and their decision shall be final and not subject to question by any beneficiary of the trust. m. Subject to the provisions of Paragraph 5, to divide or distribute the trust property in undivided interests or in kind, or partly in cash and partly in kind, and to sell such property as they may deem advisable for the purpose of making division or distribution, and the judgment of the Trustees as to values for the purpose of such division or distribution shall be binding and conclusive upon all persons. 9. Powers of Personal Representative. In addition to the -9- · ~1~S7.1 I~RO:PAN 10/0~/9~, 10/10/~, 01/21/97 powers conferred upon my Executrix by law, my Executrix shall be authorized to: a. In her sole discretion, claim items of deduction in either the fiduciary income tax returns or the federal estate tax return for my estate and to exercise any other options, elections or allocations in determining and paying death taxes in my estate, as she deems appropriate, including, but not limited to, the allocation of all available exemptions provided under the federal generation-skipping transfer tax to property in my estate. b. File a joint income tax return with Mary Ellen for my last taxable period without requiring Mary Ellen to indemnify my estate against liability to it for tax attributable to her income. c. Consent to have any gifts made by Mary Ellen during my lifetime treated as made one-half by me for gift tax purposes. The decisions of my Executrix in the above matters shall not require the consent of any beneficiaries of my estate, nor shall such decisions be subject to question by any person or beneficiary whatsoever. 10. Limitation of Powers. It is my intention to secure (to the extent specified in this will) the marital deduction for the equalization gift described in Paragraph 3 or the residuary gift described in Paragraph 4 for federal estate tax purposes and, therefore, Trustees and my Executrix are directed to exercise all -10- · ' 51457.1 BRO:PAN 1010gl96, 10/10/96, 01/21/97 ,' ~ powers conferred by law and in this will only in such a manner as will qualify the assets funding such devise and bequest for such deduction. 11. Accounting. The Trustees of the trusts created hereunder shall provide the adult beneficiary or beneficiaries then entitled to income from the trust estate with statements of account of their receipts and disbursements as Trustees at least semi-annually. 12. Resignation of Trustee. a. Any Trustee acting hereunder may resign at any time by thirty (30) days written notice to the remaining Trustee or Trustees, or, if none, to the beneficiary or beneficiaries then entitled to the income from the Trust. If any income beneficiary is under a legal disability, including minority, the notice for such beneficiary shall be delivered to his or her parent or guardian, as the case may be. b. In the event of the resignation, refusal, or inability to act of a Trustee hereunder, the remaining Trustee or Trustees, or, if none, the beneficiary or majority in interest of the beneficiaries then entitled to the income from the Trust may appoint a successor Trustee to occupy the vacated position. If any income beneficiary is under a legal disability, his or her parent or guardian may act on his or her behalf in appointing a successor Trustee. c. In no event may Mary Ellen act as sole Trustee; there shall always be a Trustee serving with her. -11- ' ' 514'57.1 BRO:PAN 10/0~/96, 10/10/96, 01/21/97 d. Any successor Trustee shall be clothed and vested with all duties, rights, title and powers, whether discretionary or otherwise, as if originally named as Trustee. No successor Trustee shall be liable or responsible in any way for any acts or defaults of any predecessor Trustee, nor for any loss or expense from or occasioned by anything done or neglected to be done by any predecessor Trustee, but such successor Trustee shall be liable only for his, her or its own acts and defaults in respect to property actually received by him, her or it as such Trustee; and with the consent of the person or persons making the designation of such successor Trustee, the successor Trustee may accept the account rendered and the assets and property delivered to him, her, or it by the predecessor Trustee, and shall incur no liability or responsibility to any beneficiary under this my Last Will and Testament by reason thereof. 13. Bond. No fiduciary acting hereunder shall be required to post bond or give security in any jurisdiction for the faithful performance of his, her or its duties. 14. Spendthrift Provision. The interests of all beneficiaries in my estate and in any trust created by this will shall not be subject to the claims of their creditors or others or to legal process and may not be voluntarily or involuntarily alienated or encumbered. 15. Personal Representative. I appoint Mary Ellen Executrix of this will; provided, however, that if she is unable or unwilling to act in such capacity, I appoint my daughter, -12- · 51457.1 BRO:PAN 10108196, 10/10/9~, 01/'2119'7 DIANNE T. BASSETTI, and my son, RUSSELL T. WERNER, JR., Executors in her place and stead. IN WITNESS WHEREOF, I hereunto set my hand and seal this day of March, 1997. DR. RUSSELL T. WERNER SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named DR. RUSSELL T. WERNER, as and for his Last Will and Testament, in the presence of us, who at his request, and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses thereto. -13- 5145"/.1 BRO:PAN 10108196, 10/10/96, 01121197 COMMONWEALTH OF PENNSYLVANIA: e COUNTY OF BERKS : SS. I, DR. RUSSELL T. WERNER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. DR. RUSSELL T. WERNER, Testator Sworn or affirmed to and acknowledged before me, by DR. RUSSELL T. WERNER, the Testator, this c~ day of March, 1997. Notary Publ~i~ b~ · ~1457.1 BRO:PAN 10~0~/~, 10110196, 01/2U97 COMMONWEALTH OF PENNSYLVANIA: : COUNTY OF BERKS : SS. witnesses whose names are signed to the ~ttached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, DR. RUSSELL T. WERNER, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ~itness Sworn or affirmed to and subscribed to before me by witnesses, this ~/~ day of March, 1997~.' LAST WILL AND TESTAMENT OF DR. RUSSELL T. WERNER DATED: MARCH ~ 1997 JAMES H. MURRAY, ESQUIRE BRIAN R. OTT, ESQUIRE b~ILL~-~ AND b~UR~A¥ ATT[31~N~-YS AT LAW READING, PENNSYLVANIA 196n3-~942 (61~) 3'76-6651 Teleph ..... (717) 097-7050 ANDREW C. SHEELY ATTORNEY AT LAW 127 South Market Street P.O. Box 95 Mechanicsburg, Pennsylvmnia 17055 Fax: (717) 097-7005 July 31, 2003 Register of Wills Cumberland County Courthouse Carlisle, PA 17013 RE: Estate of Dr. Russell T. Werner Date of Death: June 2, 2003 Dear Register of Wills Agent: You are hereby authorized to change the Petition for Probate and Grant of Letters from ~E~ss~-~ Russell T. Werner, Sr. to the ~Dr. Russell T. Werner. Thank you for your time and consideration in this matter. Very truly C ANDREW . SHEELY ~ ACS/bmk c: Mary Ellen Werner, Executrix CERTIFICATION OF NOTICE UNDER RULE 5.6(a) NAME OF DECEDENT: Date of Death: Will No. 2003-00617 To the Register: Dr. Russell T. Werner June 2, 2003 Estate No. 21-03-0617 I hereby certify that Notice of Beneficial Interest required by Rule 5.6(a) of the Orphans Court Rules was served or mailed to the following beneficiaries of the above-captioned Estate on September 16, 2003. Dianne T. Bassetti Susan D. Hunphrey Daughter Daughter Russell T. Werner, Jr. Son Kim L. Diehl Kelly L. Adams Mary Ellen Werner Daughter Daughter Wife 30 Flint Ridge Drive Shillington, PA 19607 220 John Glenn Avenue Reading, PA 19607 1779 Spring Willow Drive Mechanicsburg, PA 17055 1702 N. Main Street Bethlehem, PA 18018 2316 Abbey Lane Harrisburg, PA 17112 311 Candlelight Drive Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE Date: November 19, 2003 P.O. Box 95 127 S. Market Street Mechanicsburg, PA 17055 717-697-7050 Counsel for Personal Representative, Mary Ellen Werner, Executrix Estate of Dr. Russell T. Werner IN RE: ESTATE OF DR. RUSSELL T. WERNER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21-03-617 ORDER APPROVING JOINT PETITION TO TERMINATE MARITAL BY-PASS TRUST PURSUANT TO PA. C.S.A. SECTION 6102(a) / AND NOW, this"~'¢~ day of~:./~~ , 2004, after consideration of the Joint Petition to Terminate Marital Bypass Trust pursuant to Section 6102 (a) of the Probate, Estates and Fiduciaries Code of 1972, as amended, and following a hearing thereon, and it is Ordered and Decreed that the Marital Bypass Trust established under paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner, is hereby TERMINATED. It is further Ordered and Decreed that any vested or non-vested, minor beneficial rights, entitlements, inter- ests or claims in the Marital Bypass Trust established under para- graph 2 of the Last Will and Testament of Dr. Russell T. Werner, are hereby EXTINGUISHED. BY ~,. Andrew C. Sheely, Esqulr~'.~; - Attorney for Petitioners IN RE: ESTATE OF DR. RUSSELL T. WERNER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21-03-617 JOINT PETITION OF EXECUTRIX AND TRUSTEES TO TERMINATE MARI- TAL BYPASS TRUST AND EXTINGUISH RIGHTS OF BENEFICIARIES IN MARITAL BYPASS TRUST TO THE HONORABLE, JUDGES OF SAID COURT: Mary Ellen Werner, Executrix of the Estate o~ Dr. ~ssel!l ..T. Werner, deceased, and Dianne T. Bassetti and Russe(~"l T. ~rne~..llJr., Trustees of a Marital Bypass Trust created by the Last Wi~_l Testament of Dr. Russell T. Werner dated March 5, 1~7, ~y and through counsel of Andrew C. Sheely, Esquire, hereby file this Joint Petition for termination of a marital bypass trust and beneficial interests created therein in accordance with 20 Pa. C.S.A. §6102 (a), and respectfully state as follows: 1. Petitioner, Mary Ellen Werner, is the surviving spouse of Dr. Russell T. Werner, and Executrix of the Estate of Dr. Russell T. Werner, having been granted Letters Testamentary by the Register of Wills of Cumberland County, Pennsylvania at the above-captioned docket number. 2. Dianne T. Bassetti and Russell T. Werner, Jr. are natural children of Dr. Russell T. Werner and named Trustees of a Marital Bypass Trust created by paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner dated March 5, 1997. 3. Dr. Russell T. Werner died on June 1, 2003. 4. At the time of his death, Dr. Russell T. Werner was the sole owner of an IRA with Merrill Lynch which maintained date of death value of $151,336.00. 5. The named beneficiary of the IRA was a Marital Bypass Trust created and established by paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner dated March 5, 1997. 6. As of March 1997, Dr. Russell T. Werner individual and joint gross assets were subject to potential Federal Estate taxes and therefore prudent estate planning warranted the creation of a Marital Bypass Trust in Decedent's Last Will and Testament so as to minimize Federal Estate (death) taxes. 7. Subsequent to the execution of the Decedent's Last Will and Testament, Congress enacted legislation intended to phase out the Federal Estate tax under the 2001 Tax Act and thereby eliminated the necessity for a Marital Bypass Trust as Decedent's individual and joint gross estate assets were no longer subject to Federal Estate taxes. 8. Subsequent to the execution of the Decedent's Last Will and Testament, Decedent's IRA with Merrill Lynch sustained significant losses in value due to decline of the stock market and in the assets comprising such IRA. 9. As a result of the 2001 Tax Act and the decline in the value of the assets comprising such IRA, the creation of a Marital Bypass Trust serves to defeat the purposes of the Marital Bypass Trust, namely minimizing Federal Estate Taxes and allowing a trust for the benefit of a surviving spouse. 10. In addition, establishment and creation of a Marital Bypass Trust as directed by Paragraph 2 of the Decedent's Last Will and Testament would: a. Inflict unnecessary annual accounting costs for trust administration and income tax consequences upon distri- butions therefrom; and b. Inflict unnecessary practical and liability burdens upon the Trustee's and the surviving spouse who do not wish to administer a trust in light of the trust limita- tions and the current value of such IRA; and c. Inflict unnecessary costs associated with the employment of experts to assist with performing the fiduciary responsibilities associated with Trust administration; and c. Limit the ability of the surviving spouse to perform proper estate planning considerations and opportuni- ties associated therewith; and d. Impose an inheritance tax of several thousand dollars upon the Estate, recognizing the life estate inter- ests of the surviving spouse and remainder interests to the issue of the decedent; and e. Thwart the intended purposes of the decedent by 3 leaving less estate assets for his intended beneficiaries. 11. No adverse impact will be imposed upon any named benefi- ciary as a result of the termination of the Marital Bypass Trust and extinguishment of any beneficial interests created thereby. 12. Termination of the trust is not intended to nor will materially prejudice the rights of any creditor of a named benefi- ciary of the Trust or Estate. 13. Termination of the Marital Bypass Trust is consistent with paragraph 10 of the Decedent's Last Will and Testament as the decedent specified that the purpose of the Will was to obtain a marital deduction for Federal Estate tax purpose, an impossibility in light of the 2001 Tax amendments and the decline of the value of Decedent's IRA. 14. All named beneficiaries of the Marital Bypass Trust created by Paragraph 2 of the Decedent's Last Will and Testament have disclaimed their interests under said Trust and as created in the Decedent's Last Will and Testament as evidenced by their disclaimers docketed to the above-captioned matter and as attached hereto as Exhibit "A". 15. All named beneficiaries of the Marital Bypass Trust created by Paragraph 2 of the Decedent's Last Will and Testament hereby consent to termination of the Marital Bypass Trust as evidenced by their consents hereto attached as Exhibit "B". 16. The natural parents of all non-vested minor beneficia- ries have consented to termination of said trust as evidenced by their consents and disclaimers executed on behalf of the minor beneficiaries recognized therein, all as attached hereto as Exhib- it "C". WHEREFORE, Petitioners respectfully request that this Honor- able Court enter an Order of Court terminating said Marital Bypass Trust as established by Paragraph 2 of the Decedent's Last Will and Testament, and further extinguishing any rights of named, vested or unvested, beneficiaries therein. February ~/, 2004 Respectfully submitted, Attorney for Petitioners 127 South Market Street P.O. Box 95 Mechanicsburg, PA 17055 (717) 697-7050 (717) 697-7065 (fax) VERIFICATION I, Mary Ellen Werner, Executrix verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief. Date: February,), 2004 Mary ~n_.~e~e~, Executrix EXHIBIT "A" ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, KIM L. DIEHL, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Rug~ell T. Worner Disclaimer of Kim L. Diehl Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of JOufA , 2004. K%m L. Diehl STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kim L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. EUSSELL T, WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Kristin A. Diehl, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed t his%t (SEAL) STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kristin A. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, SUSAN D. HUMPHREY, the undersigned, of 220 John Glenn Avenue, Reading, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Susan D. Humphrey Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this 30~day of ~~ , 2004. Susan D. Humphrey STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, RUSSELL T. WERNER, JR., the undersigned, of 1779 Spring Willow Drive, Mechanicsburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby ~ully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of ~>~'~ , 2004. Russell T. Werner, Jr./~ / SEAL) STATE OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : On this, the~ day of ~x~¢¢~/ , 2004, before me, the undersigned officer, personally appeared Russell T. Werner, Jr., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official N'o~ary Public '~ My Commission Expire~: I u... .. I ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, DIANNE T. BASSETTI, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and c. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Dianne T. Bassetti Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this 31 day of ~7~QO~ , 2004. Dianne T. Bassetti (SEAL) STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dianne T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Dea N. Basse%ti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested bene£iciary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of '~-OdU~'~"' , 2004. Dea N. Bassetti (SEAL) STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dea N. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND ~ENUNCIATION OF INTEREST IN ESTATE I, Michael T. Bassetti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this -~/ day of ~o~ , 2004· Michael T~.r Bass--etti (SEAL) STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Michael T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISC?.&IMER AND RENUNCIATION OF INTEREST IN ESTATE I, KELLY L. ADAMS, the undersigned, of 2316 Abbey Lane, Harrisburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Kelly L. Adams Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this2"~ STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF' INTEREST IN ESTATE I, Kady L. Adams, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of-the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Wern~r Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. day of , 2004. Kady L. ~dams - (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kady L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: EXHIBIT "B" ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kelly L. Adams, the undersigned, a designated beneficiary in the above-captioned Estate as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of a marital bypass trust created therein, and waive any of my interests or rights thereunder without further notice or hearing. Executed this 2 ?d~ay ~~0 of 4. STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kady L. Adams, the undersigned, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation.of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~"J day of ~~ , 2004. Kady L. A~ams (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kady L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Susan D. Humphrey, the undersigned, a designated beneficiary in the above-captioned Estate as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of a marital bypass trust created therein, and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~0 day of ~~ , 2004. S6san D. Humphrey STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kim L. Diehl, the undersigned, a designated beneficiary in the above-captioned Estate as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of a marital bypass trust created therein, and waive any of my interests or rights thereunder without further notice or hearing. Executed this~ i day of ~l~ , 2004. (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kim L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Russell T. Werner, Jr., the undersigned, a designated beneficiary in the above-captioned Estate and Co-Trustee of a marital bypass trust as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~ ~ day of ~C~_ , 2004. Russell T. Werner, Jr. (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the ~ day of ~4nuoc~ , 2004, before me, the undersigned officer, personally appeared Russell T. Werner, Jr., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official No£a~y Public - - ~--~ My Commission ExplTes: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kristin A. Diehl, the undersigned, a contingent, non- vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non- vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this~ day of (SEAL) STATE OF PENNSYLVANIA : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kristin A. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Dianne T. Bassetti, the undersigned, a designated beneficiary in the above-captioned Estate and Co-Trustee of a marital bypass trust as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this 3i day of ,.jO~)O~, 2004. Dianne T. Bassetti (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dianne T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Michael T. Bassetti, the undersigned, a contingent, non- vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non- vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this 3{ day of ~?~~ , 2004. %., Michael T~assetti STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Michael T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Dea N. Bassetti, the undersigned, a contingent, non- vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non- vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~/ day of ~~ , 2004. Pea N. Bassetti- (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dea N. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: EXHIBIT "C" ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kelly L. Adams and Jon R. Adams, the natural parents of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above- described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Jessica Rae Adams and Samuel James Adams Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. Executed this~~ day of Jon " / .... (SEAL) ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kelly L. Adams and Jon R. Adams, the natural parents of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above- described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams and Jon R. Adams, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREI! I, Susan D. Humphrey, the mother and guardian of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I acknowledge that Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive the non-vested, contingent rights of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), either as a non-vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate oX Russell T, Werner Disclaimer of Amanda Ashley Humphrey Alexander James Humphrey Page 2 F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, .~s amended, or any other law, without further hearing or notice; and G. Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. I understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and I further hereby waive formal notice of any future hearing concerning termination of said Trust. J. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and I am completely satisfied with the terms herein. Executed this ~ day of ~~. ~04i~~ Su~an D. Humphre~ (SEAL) 2 STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose names is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF I have hereunto set my hand and official seal. ' Notary Public ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kim L. Diehl and Daryl Diehl, the natural parents of Lauren Elizabeth Diehl (D.O.B. 01/04/88), a minor grandchild of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested, contingent beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Lauren Elizabeth Diehl (D.O.B. 01/04/88) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not l'~imited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88), either as a non-vested, contingent beneficiary as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and E~tat~ of Russell T. Werner Disclaimer of Lauren Elizabeth Diehl Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf oX Lauren Elizabeth Diehl (D.O.B. 01/04/88) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Lauren Elizabeth Diehl (D.O.B. 01/04/88) has not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on her behalf; and H. This Disclaimer, executed on behalf Lauren Elizabeth Diehl (D.O.B. 01/04/88), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Lauren Elizabeth Diehl (D.O.B. 01/04/88) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that we are completely satisfied with the terms herein. Executed this ~ ~ day of ~/K, , 2004. DarylO'iehl (SEAL) (sEw) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kim L. Diehl and Daryl Diehl, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX ~ONSENT OF BENEFICIARy TO TERMINATE NON-~rESTED, CONTINGENT ~NTEREST OF MINOR BENEFICIARY IN MARITAL B~PASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Russell T. Werner, Jr. and Constance j. Werner, the natural parents of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and c. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Veronica Rose Werner and Reagan Hope Werner Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et s_9_q, as amended, or any other law, without further hearing or notice; and -- G. Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. ' , 004. Executed this ~day of ~. Werner, j~. -~~cc. ~~m (SEAL) Constance J.'werner --' 2 STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. unaersignea officer, personally app , 2004, before me, the and e~red Russell T. Werner, Jr. Constance j. Werner, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official Notary Publi~ C/ -- 3 BUREAU OF ZNDZVZDUAL TAXES TNHERZTANCE TAX DTVZSTON DEPT. Z80601 HARRZSBURG, PA 171Z8-0601 ANDREN C SHEELY ATTY 1Z7 S HARKET ST PO BOX 95 HECHANICSBURG COHHONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX '04 ti?R 20 DATE ESTATE OF DATE OF DEATH FZLE NUHBER ..JO COUNTY ACH REV-l$47 EX AFP (01L~03) 04-19-Z00~ NERNER 06-OZ-ZO05 21 05-0617 CUNBERLAND 101 Amoun~ Remi~ed I RUSSELL T HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGTSTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF NERNER RUSSELL T FZLE NO. 21 05-0617 ACN 101 DATE 0~-19-Z00~ TAX RETURN #AS: (X} ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: OR/GZNAL RETURN 1. Reel Es~e~e (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) $. Closely Hold S~ock/Per~narsh/p Zn~eras~ (Schedule C) ($) ~. Hor~gages/No~es Receivable (Schedule D) (~) 5. Cash/Bank Depos/~s/H/sc. Personal Proper~y (Schedule E) ($) 6. Jo/n~ly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Cos~s/Hisc. Expanses (Schedule H) (9) 10. Debts/Hot,gage Liab/1/~/es/L/ans (Schedule I) (10) 11. To,al Deduc~/ons 12. Na~ Value of Tax Re~urn 00 O0 O0 O0 O0 O0 151 z556 O0 (8) .0O .00 NOTE: To /nsura proper credi~ ~o your account, sube/~ ~he upper por~/on of ~h/s form w/~h your ~ax payment. 13. 1~. NOTE: ASSESSHENT OF TAX: 15. Aeoun'l: of L/ne 1~ a~ Spousal ra~e 16. Aeoun~ of L/ne lq t:axabla a~ L/neal/Class A ra~e 17. Aeoun~ of L/ne lq a~ S/bllng ra~a 18. Aeoun~ of L/ne 1~, ~axebla a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYMENT DATE NUHBER ZNTEREST/PEN PAZD (-) 151,556.00 (11) . DO (la) 151,536. O0 Chari'cable/Governeen~cal Bequests; Non-elected 911:3 Trusts (Schedule J) (15) Ne~ Value of Es~a~e Subject: ~o Tax (lq) Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 151,356.00 18 and 19 will ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR INSTRUCTZONS.)~_ . ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL /NTEREST. TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ANOUNT PAZD · °°I .00 .00 .00 (15). 151,556.00 x O0 : .00 (16) .00 x 045= .00 (11). .00 x 12 = .00 (28) .00 x 15 = .00 (19)= . O0 RESERVATION: PURPOSE OF NOTICE: PAYNEHT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or ba~ora December 1Z, 19BZ -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration of any estate for 1ifa or for years, the Coamonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at tho lawful Class B (cella:ara1) rate on any such future interest. To fulfill tho requirements of Section 11~0 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Sac:ion 91~0). Detach tho top portion of this Notice and submit with your payment to the Register of Hills printed on tho reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Hills, any of tho Z3 Revenue District Offices, or by calling the special Zq-hour answering service for forms ordaringc 1-800-36Z-Z0501 services for taxpayers with special hearing and / or speaking needs: 1-800-~47-$010 (TT only). Any party in interest not satisfied aith the appraisement, alloaanca, or disalloaancs of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 1711B-1011, OR --election to have the aa:tar determined at audit of tho account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should ba addressed in arittng to: PA Department cf Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sea page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax duo is paid within three (3) calendar months after tho decadent's death, a five percent (SI) discount of tho tax paid is a11oaad. Tho 15Z tax amnesty non-participation penalty is computed on ~':e total of tho tax and interest assessed, and not paid before January 18, 1996, the first day after the and of tho tax amnesty period. This non-participation penalty is appealable in the same manner and in tho tho same time period as you would appeal tho tax and interest that has been assessed as indicated on this no:ica. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January l, 19BI will bear interest at a rate ahich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0~ ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOX .0005~8 '~'~'~-1991 llZ .000301 ~ 9Z . O00Zq? 1983 16Z . 000~38 1991 91 . O002~7 ZOOZ 61 . 00016~ 1984 111 .000301 1993-1994 7Z .000192 Z003 5Z .000137 1985 131 .000356 1995-1998 9Z .000247 2004 qZ .000110 1986 101 .000274 1999 7Z .000192 1987 IOZ . OOOZ7q ZOO0 71 .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. (717) 697-7050 ANDREW C. SHEELY ATTORNEY AT LAW 127 South Market Street P.O. Box 05 Mec!aanicslourg, Pm~nsylvania 17055 F~x: (717) 007-7005 May 25, 2004 Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse Carlisle, PA 17013 RE: Estate of Dr. Russell T. Werner Estate No. 21-03-617 Date of Death: June 2, 2003 Dear Glenda: Enclosed please find the Status Report for the above captioned estate, Please call if you have any questions. ACS/bmk Enclosure c: Mary Ellen Werner, Executrix ANDREW C. SHEELY/~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Dr. Russel I q'. W~_rnar Date of Death: 06/02/03 Will No.: 21-03-617 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ~ No [~ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: ao Did the personal representative file a final account with the Court? Yes _ No [] b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes [] No ['-] Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orphans' Court this rep . and may be attached to ~~ Andrew C. Sheely, Esquire Name 127 South Market Street P.O. Box 95 Mechanicsburg, PA 17055 Address (717) 697-705~i'.' cf Telephone No. Capacity: [-~ Personal Representative IX] Counsel for personal representah'ge ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Kristin A. Diehl, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested b~fefici~ry in the Estate of Dr. Russell T. Werner as a ~ult~f the creation of a marital bypass trust under~he terms of the Last Will and Testament of Dr. Russel~ T. W~ner and further that I am a contingent, non-vested res~ual beneficiary under the terms of the Last Will ~nd Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of vagus financial information and correspondence relatl~ng tq9 the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Kim L. Diehl Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of JQuf% , 2004. (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kim L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, KIM L. DIEHL, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and f.u~,~her that I am a contingent residual beneficiary under~ t~s of the Last Will and Testament of Dr. Russel~T, Werner; and ~ · C. I acknowledge the receipt of valle°Us ~3~ financial information and correspondence rela~ing to the value of a Merrill Lynch IRA account 898-~3~02 ~ ~'~'_ titled in the name of Dr. Russell T. Werner; .a~ ~ ~c~ D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. i hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Kim L. Diehl Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of JOPPA , 2004. (SEAL) STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kim L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, SUSAN D. NUMPNREY, the undersigned, of 220 John Glenn Avenue, Reading, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the ~st Will and Testament of Dr. Russell T. Werner and f~.~ther~hat I am a contingent residual beneficiary underneaths t~rms of the Last Will and Testament of Dr. Russel~ :T. Werner; and C. I acknowledge the receipt of va~ious financial information and correspondence rel.~ing t~ the value of a Merrill Lynch IRA account 898-~902 titled in the name of Dr. Russell T. Werner; ~d D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Susan D. Humphrey Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this 30~day of ~~ , 2004. Susan D. Humphrey STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, RUSSELL T. WERNER, JR., the undersigned, of 1779 Spring Willow Drive, Mechanicsburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. RUssell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estat~iOf D · Russell T. Werner as a result of the creatio~ ~f a marital bypass trust under the terms of the ~st Will and Testament of Dr. Russell T. Werner and f~-~'rther ~hat I am a contingent residual beneficiary under i~he te~ms o of the Last Will and Testament of Dr. Russel~.~T, Werner; and .o C. I acknowledge the receipt of va~s financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this ~-~day of ~~ , 2004. Russell T. Werner, Jr./~ / (SEAL) STATE OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : On this, the~ay of ~u~¢~/ , 2004, before me, the undersigned officer, personally appeared Russell T. Werner, Jr., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official N6~ary ~ ~ublic ~ My Commission Expire~/: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, KELLY L. ADAMS, the undersigned, of 2316 Abbey Lane, Harrisburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russel~3!~. Werner; and C I acknowledge the receipt of v~lous financial information and correspondence relating the value of a Merrill Lynch IRA account 898~83902~ titled in the name of Dr Russell T Werner;~nd D. I waive my right to request and~cei~ more specific information concerning the valUe-of assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Kelly L. Adams Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this2"~ STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Kady L. Adams, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and · I acknowledge the receipt of va~.~us _. financial information and correspondence relying ~ the value of a Merrill Lynch IRA account 898~3902 titled in the name of Dr Russell T. Werner; ~and D. I waive my right to request and~ecei~ more specific information concerning the val~ilof a~l assets titled solely or jointly in the name 6~Dr. ~ Russell T. Werner, including but not limited~ th~ above-described Merrill Lynch IRA; and ~ E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this~~ Kady L. ~dams - ( SEAL ) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kady L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Michael T. Bassetti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner;~..d D. I waive my right to request an~.~cei~e more specific information concerning the val~ of a~l assets titled solely or jointly in the name 61f Dr. ~ Russell T. Werner, including but not limitediii.~o thy above-described Merrill Lynch IRA; and ~'~.. E. I hereby fully and completely~cla~ any interest in the Estate of Dr. Russell T.~'rne~ either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this -~/ day of ~tJ~~ , 2004. Michael ~. Bassetti ( SEAL ) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Michael T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Dea N. Bassetti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of v~us financial information and correspondence relying the value of a Merrill Lynch IRA account 898~-8~902 titled in the name of Dr. Russell T Werner;!~!.~and D. I waive my right to request and~recei~ more specific information concerning the val~ of a~l assets titled solely or jointly in the name ~f~"Dr. Russell T. Werner, including but not limited~. above-described Merrill Lynch IRA; and oo E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of ~'OrluO~- 2004 Dea N. Bassetti (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dea N. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kelly L. Adams and Jon R. Adams, the natural parents of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.,~ 09/10/93) are a non-vested, contingent benef~arie~ the Estate of Dr. Russell T. Werner as a res ~ii of creation of a marital bypass trust, and, furtSer tha~ the Jessica Rae Adams (D.O.B. 07/12/87) and ~muel James Adams (D.O.B. 09/10/93) are non-vested ~ontin~nt residual beneficiaries under the terms of th%~ast W~ill and Testament of Dr. Russell T. Werner; and : (7. C. We acknowledge the receipt of v~us financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above- described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Jessica Rae Adams and Samuel James Adams Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. Executed this~ ~ ' '/ day of ~~~004.  . Adams ~ (SEAL) 2 ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN I, Susan D. Humphrey, the mother and guardian of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I acknowledge that Amanda Ashle~mph~ey mph 10/19/87 ) · (D.O.B. and Alexander James Hu r (D.f~B f~ia ie~% i 04/24/90) are a non-vested, contingent bene r n the Estate of Dr. Russell T. Werner as a resqlt of ~e creation of a marital bypass trust, and, fur er t the Jessica Rae Adams (D.O.B. 07/12/87) and S~Uel James Adams (D.O.B. 09/10/93) are non-vested ~0~t~n~nt. residual beneficiaries under the terms of th~ ~ast W~ll and Testament of Dr. Russell T. Werner; and ~t t5 o_~ C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive the non-vested, contingent rights of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but~not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), either as a non-vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Amanda Ashley Humphrey Alexander James Humphrey Page 2 F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, e__t seq, as amended, or any other law, without further hearing or notice; and G. Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. I understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and I further hereby waive formal notice of any future hearing concerning termination of said Trust. J. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and I am completely satisfied with the terms herein. Su~an D. Humphrey ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kim L. Diehl and Daryl Diehl, the natural parents of Lauren Elizabeth Diehl (D.O.B. 01/04/88), a minor grandchild of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested, contingent beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Lauren Elizabeth Diehl (D.O.~,~ 01/04/88) is a non-vested contingent residua~ ~,~" beneficiarY under the terms of the Last Will ~d ~ Testament of Dr. Russell T. Werner; and ~ .... C. We acknowledge the receipt of v~ious ~o financial information and correspondence rela~ing t~ the value of a Merrill Lynch IRA account 898~-~902 -~ titled in the name of Dr. Russell T. Werner; ~d ~3 D. We waive the non-vested, contingent rights of Lauren Elizabeth Diehl (D.O.B. 01/04/88) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88), either as a non-vested, contingent beneficiary as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Lauren Elizabeth Diehl Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Lauren Elizabeth Diehl (D.O.B. 01/04/88) has not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on her behalf; and H. This Disclaimer, executed on behalf Lauren Elizabeth Diehl (D.O.B. 01/04/88), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Lauren Elizabeth Diehl (D.O.B. 01/04/88) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that we are completely satisfied with the terms herein. Executed this ? ~ day of ~ 0~q&. , 2004. Daryl O±ehl (SEAL) (SEAL) 2 Estate of Russell T. Werner Disclaimer of Veronica Rose Werner and Reagan Hope Werner Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or.have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. Executed this ~'~y of ~ ~ , 2004. ssell T. Werner, J~. Constance J. (SEAL) (SEAL) 2 IN RE: ESTATE OF DR. RUSSELL T. WERNER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21-03-617 ORDER APPROVING JOINT PETITION TO TERMINATE MARITAL BY-PASS TRUST PURSUANT TO PA. C.S.A. SECTION 6102(a) / AND NOW, this rC ~ day of~:~/~~ , , 2004 after consideration of the Joint Petition to Terminate Marital Bypass Trust pursuant to Section 6102 (a) of the Probate, Estates and Fiduciaries Code of 1972, as amended, and following a hearing thereon, and it is Ordered and Decreed that the Marital Bypass Trust established under paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner, is hereby TERMINATED. It is further Ordered and Decreed that any vested or non-vested, minor beneficial rights, entitlements, inter- ests or claims in the Marital Bypass Trust established under para- graph 2 of the Last Will and Testament of Dr. Russell T. Werner, are hereby EXTINGUISHED. . ,,..%j,~ ~ -" Andrew C. Sheely, Esqulr~-J- Attorney for Petitioners IN RE: ESTATE OF DR. RUSSELL T. WERNER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21-03-617 JOINT PETITION OF EXECUTRIX AND TRUSTEES TO TERMINATE MARI- TAL BYPASS TRUST AND EXTINGUISH RIGHTS OF BENEFICIARIES IN MARITAL BYPASS TRUST TO THE HONORABLE, JUDGES OF SAID COURT: .~ Mary Ellen Werner, Executrix of the Estate o~.Dr. ~ssei!i Werner, deceased, and Dianne T. Bassetti and Russe(l'l T. ~rne~]'i?Jr., Trustees of a Marital Bypass Trust created by the La~t Will a~ Testament of Dr. Russell T. Werner dated March 5, 1~7, ~y and through counsel of Andrew C. Sheely, Esquire, hereby file this Joint Petition for termination of a marital bypass trust and beneficial interests created therein in accordance with 20 Pa. C.S.A. §6102 (a), and respectfully state as follows: 1. Petitioner, Mary Ellen Werner, is the surviving spouse of Dr. Russell T. Werner, and Executrix of the Estate of Dr. Russell T. Werner, having been granted Letters Testamentary by the Register of Wills of Cumberland County, Pennsylvania at the above-captioned docket number. 2. Dianne T. Bassetti and Russell T. Werner, Jr. are natural children of Dr. Russell T. Werner and named Trustees of a Marital Bypass Trust created by paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner dated March 5, 1997. 3. Dr. Russell T. Werner died on June 1, 2003. 4. At the time of his death, Dr. Russell T. Werner was the sole owner of an IRA with Merrill Lynch which maintained date of death value of $151,336.00. 5. The named beneficiary of the IRA was a Marital Bypass Trust created and established by paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner dated March 5, 1997. 6. As of March 1997, Dr. Russell T. Werner individual and joint gross assets were subject to potential Federal Estate taxes and therefore prudent estate planning warranted the creation of a Marital Bypass Trust in Decedent's Last Will and Testament so as to minimize Federal Estate (death) taxes. 7. Subsequent to the execution of the Decedent's Last Will and Testament, Congress enacted legislation intended to phase out the Federal Estate tax under the 2001 Tax Act and thereby eliminated the necessity for a Marital Bypass Trust as Decedent's individual and joint gross estate assets were no longer subject to Federal Estate taxes. 8. Subsequent to the execution of the Decedent's Last Will and Testament, Decedent's IRA with Merrill Lynch sustained significant losses in value due to decline of the stock market and in the assets comprising such IRA. 9. As a result of the 2001 Tax Act and the decline in the value of the assets comprising such IRA, the creation of a Marital Bypass Trust serves to defeat the purposes of the Marital Bypass Trust, namely minimizing Federal Estate Taxes and allowing a trust for the benefit of a surviving spouse. 10. In addition, establishment and creation of a Marital Bypass Trust as directed by Paragraph 2 of the Decedent's Last Will and Testament would: a. Inflict unnecessary annual accounting costs for trust administration and income tax consequences upon distri- butions therefrom; and b. Inflict unnecessary practical and liability burdens upon the Trustee's and the surviving spouse who do not wish to administer a trust in light of the trust limita- tions and the current value of such IRA; and c. Inflict unnecessary costs associated with the employment of experts to assist with performing the fiduciary responsibilities associated with Trust administration; and c. Limit the ability of the surviving spouse to perform proper estate planning considerations and opportuni- ties associated therewith; and d. Impose an inheritance tax of several thousand dollars upon the Estate, recognizing the life estate inter- ests of the surviving spouse and remainder interests to the issue of the decedent; and e. Thwart the intended purposes of the decedent by 3 leaving less estate assets for his intended beneficiaries. 11. No adverse impact will be imposed upon any named benefi- ciary as a result of the termination of the Marital Bypass Trust and extinguishment of any beneficial interests created thereby. 12. Termination of the trust is not intended to nor will materially prejudice the rights of any creditor of a named benefi- ciary of the Trust or Estate. 13. Termination of the Marital Bypass Trust is consistent with paragraph 10 of the Decedent's Last Will and Testament as the decedent specified that the purpose of the Will was to obtain a marital deduction for Federal Estate tax purpose, an impossibility in light of the 2001 Tax amendments and the decline of the value of Decedent's IRA. 14. All named beneficiaries of the Marital Bypass Trust created by Paragraph 2 of the Decedent's Last Will and Testament have disclaimed their interests under said Trust and as created in the Decedent's Last Will and Testament as evidenced by their disclaimers docketed to the above-captioned matter and as attached hereto as Exhibit "A". 15. All named beneficiaries of the Marital Bypass Trust created by Paragraph 2 of the Decedent's Last Will and Testament hereby consent to termination of the Marital Bypass Trust as evidenced by their consents hereto attached as Exhibit "B". 16. The natural parents of all non-vested minor beneficia- ries have consented to termination of said trust as evidenced by their consents and disclaimers executed on behalf of the minor beneficiaries recognized therein, all as attached hereto as Exhib- it "C". WHEREFORE, Petitioners respectfully request that this Honor- able Court enter an Order of Court terminating said Marital Bypass Trust as established by Paragraph 2 of the Decedent's Last Will and Testament, and further extinguishing any rights of named, vested or unvested, beneficiaries therein. February ~"/, 2004 Respectfully submitted, Attorney for Petitioners 127 South Market Street P.O. Box 95 Mechanicsburg, PA 17055 (717) 697-7050 (717) 697-7065 (fax) VERIFICATION I, Mary Ellen Werner, Executrix verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief. Date: February,), 2004 Mary 5xl~n~.~~, Executrix EXHIBIT "A" ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, KIM L. DIEHL, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Ru00oll T. Worn0r Disclaimer of Kim L. Diehl Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this~i day of JOufA , 2004. (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kim L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Kristin A. Diehl, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament oX Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed t his%t day of~~. , 20i~ Krlstln A. DJ ;hl (SEAL) STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kristin A. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, SUSAN D. HUMPHREY, the undersigned, of 220 John Glenn Avenue, Reading, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Susan D. Humphrey Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this 3OT~day of ~~ , 2004. STATE OF PENNSYLVANIA : : COUNTY OF : Susan D. Humphrey SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, RUSSELL T. WERNER, JR., the undersigned, of 1779 Spring Willow Drive, Mechanicsburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of , 2004. Russell T. Werner, Jr./'~ SEAL ) STATE OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : On this, the~ay of ~~c~/ , 2004, before me, the undersigned officer, personally appeared Russell T. Werner, Jr., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official tary Public My Commission Expire~. ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATF, I, DIANNE T. BASSETTI, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Dianne T. Bassetti Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this 31 day of ~O~%QO~ , 2004. Dianne T. Bassetti (SEAL) STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dianne T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Dea N. Bassetti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of '~-0~(3~9~'~..'~' , 2004. Dea N. Bassetti (SEAL) STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dea N. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Michael T. Bassetti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this -~/ day of ~~~ , 2004. Michael T~. Bassetti (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Michael T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, KELLY L. ADAMS, the undersigned, of 2316 Abbey Lane, Harrisburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Kelly L. Adams Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this2"~ STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER AND RENUNCIATION OF INTEREST IN ESTATE I, Kady L. Adams, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of-the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust under the terms of the Last Will and Testament of Dr. Russell T. Werner and further that I am a contingent, non-vested residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amende___ d, or any other law, without further hearing or notice; and Estate of Russell T. WQrn~r Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. day of , 2004. Kady L. - (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kady L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: EXHIBIT "B" ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kelly L. Adams, the undersigned, a designated beneficiary in the above-captioned Estate as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of a marital bypass trust created therein, and waive any of my interests or rights thereunder without further notice or hearing. of 04. STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kady L. Adams, the undersigned, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation.of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this day of ~~'- , 2004. Kady n. A~ams (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kady L. Adams, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Susan D. Humphrey, the undersigned, a designated beneficiary in the above-captioned Estate as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of a marital bypass trust created therein, and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~0 day of ~~ , 2004. S~san D. Humphrey STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kim L. Diehl, the undersigned, a designated beneficiary in the above-captioned Estate as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of a marital bypass trust created therein, and waive any of my interests or rights thereunder without further notice or hearing. Executed this~ ( day of ~]~l~ , 2004. kim L. Diehl '-- (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Klm L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Russell T. Werner, Jr., the undersigned, a designated beneficiary in the above-captioned Estate and Co-Trustee of a marital bypass trust as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~ ~ day of ~Cil~WL , 2004. R · Werner, Jr. ( SEAL ) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the L~ day of ~nuOC7 , 2004, before me, the undersigned officer, personally appeared Russell T. Werner, Jr., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official No{a~y Public- ~--~ My Commission ExplTes: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Kristin A. Diehl, the undersigned, a contingent, non- vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non- vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this~ day of )~C. , 2 0 0 4.,.--"'----~ I<r±s~:±'l~ A. Diehl ( SEAL ) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kristin A. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Dianne T. Bassetti, the undersigned, a designated beneficiary in the above-captioned Estate and Co-Trustee of a marital bypass trust as created by the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this 3i day of ~Qf~, 2004. Dlanne T. Bassetti (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dianne T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Michael T. Bassetti, the undersigned, a contingent, non- vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non- vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this 31 day of ~O~c~ , 2004. Michael T.~./Bassetti STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Michael T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE TRUST I, Dea N. Bassetti, the undersigned, a contingent, non- vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non- vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby consent to the termination of said marital bypass trust and waive any of my interests or rights thereunder without further notice or hearing. Executed this ~/ day of ~~ , 2004. ~ea N. Bassetti (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Dea N. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: EXHIBIT "C" ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kelly L. Adams and Jon R. Adams, the natural parents of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above- described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Jessica Rae Adams and Samuel James Adams Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. Executed this~~ day of 004.  . Adams ~ STATE OF PENNSYLVANIA : : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kelly L. Adams and Jon R. Adams, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT ~NTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREI:~ I, Susan D. Humphrey, the mother and guardian of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), minor grandchildren of the Decedent hereby affirm and acknowledge that: ' A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I acknowledge that Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive the non-vested, contingent rights of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), either as a non-vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Amanda Ashley Humphrey Alexander James Humphrey Page 2 F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. I understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) in the Estate of Dr.Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and I further hereby waive formal notice of any future hearing concerning termination of said Trust. J. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and I am completely satisfied with the terms herein. Executed this ~0 day of ~~ , 2004. Su~an D. Humphrey' SEAL ) 2 STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Susan D. Humphrey, known to me (or satisfactorily proven) to be the person whose names is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official Notary Public 3 ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Kim L. Diehl and Daryl Diehl, the natural parents of Lauren Elizabeth Diehl (D.O.B. 01/04/88), a minor grandchild of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested, contingent beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Lauren Elizabeth Diehl (D.O.B. 01/04/88) to request and receive more specific information concerning the value of all assets titled solely or jointly in the n~me of Dr. Russell T. Werner, including but not I~ited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88), either as a non-vested, contingent beneficiary as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and E~tatQ of Russell T. Werner Disclaimer of Lauren Elizabeth Diehl Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing or notice; and G. Lauren Elizabeth Diehl (D.O.B. 01/04/88) has not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on her behalf; and H. This Disclaimer, executed on behalf Lauren Elizabeth Diehl (D.O.B. 01/04/88), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Lauren Elizabeth Diehl (D.O.B. 01/04/88) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that we are completely satisfied with the terms herein. Executed this ~ ~ day of ~/~, , 2004. Dary)l~. eh'~ - (SEAL) (SEAL) STATE OF PENNSYLVANIA : COUNTY OF : SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Klm L. Diehl and Daryl Diehl, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX ~ONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST ANI~ DISCLAIMER OF MINOR'S BENEFICI&L INTEREST THEREI! We, Russell T. Werner, Jr. and Constance j. Werner, the natural parents of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Rope Werner (D.O.B. 07/28/00), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Veronica Rose Werner and Reagan Hope Werner Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, e~t seq, as amended, or any other law, without further hearing or notice; and G. Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. Executed this ~'~'/~a y of ~ , 2004. Russell T. Werner, j~. Constance J.'~erner (SEAL) (SEAL) STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. On this, the~day of ~~C~ , 2004, before me, the undersigned officer, personally appeared Russell T. Werner, Jr. and Constance J. Werner, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official otary Publi~ L/ 3 ~ r ' ' ~ COMMONWEALTH OF ~ PENNSYLVANIA ~~~:~m. DEPARTMENT OF REVENUE ¢'~'~',~,~ ~ DEPT. 280601 '~~,~-~ HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER COUNTY CODE YEA~ DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z Werner, Russell T. Dr. 162- - 28 - 5106 iii DATE OF DEATH (MM-DD-YEAR) DATE OF 81RTH (MM-DD-YEAR) ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE U.I 06/02/03 O4/17/32 REGISTER OF WILLS U.I (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Mary Ellen Werner [~--~ 1. Original Return r-'-] 4, Limited Estate [~6. Decedent Died Testate (Aftach copy of Will) ~---"~ 9. Litigation Proceeds Received NAME Andrew C. Sheely, FIRM NAME (If Applicable) TELEPHONE NUMBER 717-697-7050 [~]2. Supplemental Return L_J 31 Remainder Return (date of death prior to 12-13-82) ['-'-] 4a. Future interest Compromise (Mate of death after 12-12-82) [~ 5. Federal Estate Tax Return Required [~7. Decedent Maintained a Living Trust (A~ach copy of Trust) 8. Total Number of Safe Deposit Boxes [~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~--~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS Attorney Andrew C. Sheely, Attorney 127 S. Market Street, P.O. Box 95 Mechanicsburg, PA 17055 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [---1 Separete Billing Requested 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. 151,336.00 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ONLY .~c ('~ Co O (8) (11) (12) (13) 151,336.00 (14) 15. SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Amount of Line 14 taxable at the spousal tax 1 5 1,3 3 6.0 0 rate, or transfers under Sec. 9116 (a)(1.2) x .00 (15) 0.00 0.00 16. Amount of Line 14 taxable at lineal rate x .0 __ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) FILE NUMBER 2 1 - 0 3 - 0 6 17 ESTATE OF DR. ItUSSELI~ T. WER~ER ~leted and filed if the answer to any of questions 1 throu§h 4 on the reverse side of the REV-1500 COVER SHEET is yes. -~ % OF ~ DESCRIPTION OF PROPER~ INCLU~ THE NAME OF T~ T~N~E~E, T~IR RE~T~SHIP'rO DECEDENT A~ T~ DATE OF T~ER. DATE OF DEATH )ECD'S EXCLUSION TAXABLE VALUE ITEM ATT~ A C~ OF THE DEED FOR ~ ESTATE. VALUE OF AS~T iNTEREST ~~ NUMBER 1. Z. ~e~i1 ~y~ch-ZR~ Account ~898-83902 ~5Z,336.0C [5[~336.00 TOTAL (Also enter on line 7, Recapitul~m) $ (If more space is needed, insert additional sheets of the same size) Prtvate Client Group 96 South George Street York, Pennsylvania 17401 717 843 0011 800 937 0638 Toll Free FAX 717 771 0026 Merrill Lynch Andrew C. Sheely Attorney at Law 127 South Market Street P. O. Box 95 Mechanicsburg, PA 17055 Re: Estate of Dr. Russell T. Wemer Dear Mr. Sheely: Regarding your letter dated September 16, 2003 requesting date of death values for the Estate of Dr. Russell T. Wemer. I have enclosed the values of the accounts on June 2"d, 2003. 898-83902 Dr. Russell T. Wemer Sr. IRA 800 General Electric $23,200 500 J P Morgan Chase 16,960 1813.942 Pioneer High Yld 20,044 2632.294 Pimco Pea Growth 37,246 1263 Pimco Total Return 13,905 3233.810 Pimco Pea Value Fd 39,290 691 ML Bank USA 691 Total $151,336 898-67767 Dr. Russell T. Wemer Sr. and Mary Ellen Wemer JTWROS 44.1517 CNH Global NV $376 Total $376 If you have any questions regarding these values, don't hesitate to call. Thank you for your time and consideration in this matter. Sincerely, Stacey Noll Fears Registered Client Associate ~ am providing the above Information as you requeste~ The tnfonnatlon is provided as a service to you and obtained ~om data we believe is accurate. Howevo~, .......... ..~,,.,~,~,0 umlr mnnthlv statomonta Imm, ~.~lu, ,,~,,,~.-,-, ......... · tO be the offlolal dooumentatlon of all transactions. REV-1513 EX* (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER DR. RUSSELL T. WERNER 21-03-617 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ! TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Mary Ellen Werner 311 Candlelight Drive Mechanicsburg, PA 17055 * Decedent's Last Will and Testament is attached hereto. Decedent owned an IRA with Merrill Lynch which is identified on Schedule G. The IRA was intended to fund a marital bypass trust for the benefit of Decedent's spouse, with balance to children upon death of spouse. All surviving children and granchildren have disclaimed all testate and intestate rights as indicated by the attached disclaimers, and the trust as well as any minor's interest have been terminated by Court Order dated February 24, 2004, a copy of which is also attached hereto. Therefore, Mary Ellen Werner, surviving spouse of the decedent, is the sole beneficiary of the Estate of Dr. Russell T. Werner. These matters were reviewed in advance of filing this return by J. Paul Dibert, Pennsylvania Department of Revenue. Spouse 1 OO% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) · ~ , - 5~1457.1 BRO:PAN 10108196, 10110196, 01/21/97 LAST WILL AND TESTAMENT OF DR. RUSSELL T. WERNER I, DR. RUSSELL T. WERNER, presently residing in Berks County, Pennsylvania, declare this to be my will, hereby revoking all prior wills and codicils made by me. 1. Tanqible Personal Property. I give all my tangible personal property, including my clothing, jewelry, personal effects, household goods, furniture and furnishings, and automobiles, together with any insurance policies thereon, to my wife, MARY ELLEN WERNER (hereinafter "Mary Ellen"), provided she survives me by at least thirty (30) days. If Mary Ellen does not survive me by at least thirty (30) days, I do then give all my tangible personal property in shares as nearly equal as possible to those children of mine who survive both Mary Ellen and me. 2. Bypass Trust. a. If Mary Ellen survives me by at least thirty (30) days, I give to Mary Ellen and my daughter, DIANNE T. BASSETTI, and my son, RUSSELL T. WERNER, JR., Trustees, in trust, the maximum amount which can pass free of federal estate tax in my estate by reason of all credits available against such tax, provided the use of the state death tax credit does not result in an increase in state death taxes. For purposes of computing this amount, the following shall be taken into account: (i) Any other dispositions under my will; ~145,7.1 BRO:PAN 10108196, 10/10/96, 01121197 (ii) Any other property interests includable in my gross estate for federal estate tax purposes which pass outside of my will; and (iii) All charges to principal that are not deducted for purposes of computing the federal estate tax in my estate. b. The amount distributed to the Trustees under this Paragraph 2 shall be held and administered as follows: (i) Trustees shall pay to Mary Ellen the income from the trust in convenient installments, but at least quarter-annually; (ii) Trustees shall be fully authorized to pay to Mary Ellen such sums from the principal of the Trust, as they deem, in their sole discretion, necessary for her health and maintenance in accordance with her accustomed standard of living. (iii) Mary Ellen is hereby given the general power to appoint from the principal of the Trust to herself, during each calendar year, amounts up to, but not exceeding, the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value of the Trust principal as determined at the end of each calendar year. Such amounts may be appointed during each calendar year by written directions signed by Mary Ellen setting forth the amount to be paid. Mary Ellen may designate such amounts at any time or from time to time during each calendar year, and Trustees shall pay the amounts designated upon receipt of the written directions. However, Trustees may, in their -2- ~i14,57.1 BRO:PAN 10108196, 10/I0/96, 01/21/97 discretion, postpone payment of any or all amounts appointed in excess of Five Thousand Dollars ($5,000.00) in any one calendar year until a reasonable time after the close of such year in order that they may determine that the amounts appointed are within the limitation described in this subparagraph. This power shall lapse at the end of each calendar year as to all amounts which could have been appointed during that year, but with respect to which no written directions are received by Trustees during such year. (iv) Upon the death of Mary Ellen, all remaining amounts held in trust shall be distributed to my children, DIANNE T. BASSETTI, KIM L. DIEHL, SUSAN D. HUMPHREY, KELLY L. ADAMS, and RUSSELL T. WERNER, JR., in equal shares, provided that if any of my children are not alive at the time of distribution, the share attributable to the deceased child shall be distributed to his or her then living issue, per stirpes, or failing such issue, to my then living issue, per stirpes, subject to the provisions of Paragraph 5. 3. Estate Equalization. If Mary Ellen survives me, but fails to survive me by at least thirty (30) days, I give to her assets having a value equal to the smallest amount necessary to reduce the federal estate tax payable as a result of my death and her death to the lowest possible figure. In calculating this amount, all other property which qualifies for the marital deduction and all other deductions and credits which are taken and allowed in the calculation of the federal estate tax in my -3- ~4~7.1 BRO:PAN 10/08/96, 10/10/96, 01/21/97 estate shall be considered first; however, credits shall be used only to the extent that their use does not increase death taxes on my estate. 4. Residuary Estate. a. If Mary Ellen survives me by at least thirty (30) days, I give the entire residue of my estate, both real and personal, and wherever located, to her. b. If Mary Ellen does not survive me by at least thirty (30) days, I give the entire residue of my estate, not otherwise distributed by the terms of Paragraph 3, to my children, DIANNE T. BASSETTI, KIM L. DIEHL, SUSAN D. HUMPHREY, KELLY L. ADAMS, and RUSSELL T. WERNER, JR., in equal shares, provided that if any of my children are not alive at the time of distribution, the share attributable to the deceased child shall be distributed to his or her then living issue, per stirpes, or failing such issue, to my then living issue, per stirpes, subject to the provisions of Paragraph 5. 5. Minor's Trust. a. Each share of my estate or a trust created hereunder which is distributable to a beneficiary who has not attained the age of eighteen (18) years shall be held by Trustees in a separate trust according to the terms of this paragraph. b. Trustees shall pay so much of the income and the principal of the trust as they, in their sole discretion, deem necessary for the maintenance, care, support and education of the beneficiary. The term education as used herein shall include, -4- 5~45,7.1 BRO:PAN 10108196, 10/10/96, 01/21/97 but not be limited to, all expenses associated with any post-secondary undergraduate and graduate education and any professional, technical or vocational training. c. When the beneficiary attains the age of eighteen (18) years, Trustees shall pay to the beneficiary the entire principal and all accumulated income of the trust. d. If the beneficiary dies before attaining the age of eighteen (18) years, and is survived by issue, the entire remaining balance of the trust principal and accumulated income shall be distributed to his or her then living issue, per stirpes, subject to the provisions of this paragraph. If the beneficiary dies before attaining the age of eighteen (18) years and is not survived by issue, the entire remaining balance of principal and accumulated income shall be distributed in equal shares to the beneficiary's surviving siblings, subject to the provisions of this paragraph. e. In the event more than one beneficiary is subject to these trust provisions, Trustees shall administer each such share attributable to said individuals as a separate trust and shall in no event use the principal or income of such share for the benefit of anyone other than the beneficiary thereof. 6. Fundinq Instructions. a. Subject to the limitations contained in this paragraph, my Executrix shall have the sole power and discretion to distribute cash and/or property, real and personal, in satisfaction of the gifts described in Paragraphs 2, 3 and 4. -5- ~ , J14f7.1 BRO:PAN 10108196, 10110196, 01/21197 b. My Executrix, in making distributions wholly or partly in property to satisfy the equalization gift described in Paragraph 3 or the residuary gift described in Paragraph 4a., shall distribute assets, including cash, fairly representative, on the date or dates of distribution, of appreciation or depreciation in the value of all property available for distribution. c. To the extent possible, my Executrix shall not allocate to the equalization gift described in Paragraph 3 or the residuary gift described in Paragraph 4a. any asset or the proceeds of any asset which does not qualify for the marital deduction for federal estate tax purposes or with respect to which any estate or death taxes are paid to any foreign country or any of its possessions or subdivisions. 7. Payment of Taxes. a. With the exceptions set forth in subparagraphs b. and c., I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever (including any interest and penalties thereon) which may be payable by reason of my death, but only with respect to property passing under this will, shall be paid out of the amount distributed to the Bypass Trust under Paragraph 2, or, in the event the Bypass Trust is not funded, out of the principal of my residuary estate. These taxes shall not be prorated or apportioned among beneficiaries, but shall be paid in the same manner as an administration expense. b. Notwithstanding the provisions of subparagraph a., -6- 51457.1 BRO:PAN 10/08/96, 10/10/96, 01/21/97 my Executrix shall not: (i) Pay any generation-skipping transfer tax payable due to a taxable distribution or taxable termination resulting from my death; or (ii) Pay any inheritance tax resulting from the trust created by the provisions of Paragraph 2 of the will of Mary Ellen. c. In the event Mary Ellen survives me, my Executrix shall have the right to determine, in her sole discretion, whether or not to pay inheritance tax on assets passing pursuant to Paragraph 2 or defer payment until Mary Ellen's death. 8. Trustee Powers. In addition to the powers conferred by the common law, by statute or by other provisions of this will, Trustees are hereby empowered as follows: a. To hold, manage, lease, care for, and protect the trust estate and collect the income therefrom, all in accordance with their best judgment and discretion, being fully authorized to cause any securities or other property, real or personal, belonging to the trust estate to be held or registered in their name or in the name of their nominees or in such other form as they deem best without disclosing the trust relationship. b. To enter into any leases which may commence at the time of making or on a future day and may be for any period of time Trustees deem best, although extending beyond the term of the trust. C. To continue to hold any property or securities 5145,7.1 BRO:PAN 10/08/96, 10/10/96, 01/21/97 originally received by them or at any time transferred to the trust as part of the trust estate although not of a type or quality or constituting a diversification considered proper for trust investments, and Trustees shall not be liable in any way for any loss resulting to the trust estate by reason of continuing to hold any such securities or property. d. To invest and reinvest the trust estate in bonds, stocks, mortgages, notes, common trust funds, participations, or other property of any kind, real or personal, irrespective of any statutes or rules of law limiting the investment of trust funds. e. To sell at public or private sale and convey any and all of the trust property and any reinvestments thereof from time to time for such price and upon such terms as they shall see fit. f. To contract for financial, investment advisory, legal, accounting and other services for the trust estate. g. To borrow money, to extend or renew any existing indebtedness, and to mortgage or pledge any property in the trust estate; and no purchaser or mortgagee shall be obliged to see to the application of any purchase or mortgage money. h. To vote, either in person or by general or limited proxy, or refrain from voting any corporate securities for any purpose. i. To exercise or sell any subscription or conversion rights and avail themselves of any options or benefits under any life insurance policies. -8- 5~45,7.1 BRO:PAN 10/08/96, 10/10/96, 01/21/97 j. To join in any voting trusts, reorganizations, consolidations, mergers, foreclosures, and liquidations, and in connection therewith, deposit securities with or under the direction of any protective committee under such terms as they may deem advisable and accept and hold any securities or other property received through the exercise of any of the foregoing powers. k. To settle, compromise, contest, prosecute or abandon claims in favor of or against the trust estate as they may deem advisable, and for such purposes they may execute and deliver all proper and necessary instruments and may give full receipt and discharges. 1. To determine, in accordance with applicable statues and rules of law, how all receipts and disbursements, including Trustees' compensation, shall be credited, charged, or apportioned as between income and principal, and their decision shall be final and not subject to question by any beneficiary of the trust. m. Subject to the provisions of Paragraph 5, to divide or distribute the trust property in undivided interests or in kind, or partly in cash and partly in kind, and to sell such property as they may deem advisable for the purpose of making division or distribution, and the judgment of the Trustees as to values for the purpose of such division or distribution shall be binding and conclusive upon all persons. 9. Powers of Personal Representative. In addition to the -9- ' 5~45,7.1 BRO:PAN 10108196, 10/10/96, 01/2119'7 powers conferred upon my Executrix by law, my Executrix shall be authorized to: a. In her sole discretion, claim items of deduction in either the fiduciary income tax returns or the federal estate tax return for my estate and to exercise any other options, elections or allocations in determining and paying death taxes in my estate, as she deems appropriate, including, but not limited to, the allocation of all available exemptions provided under the federal generation-skipping transfer tax to property in my estate. b. File a joint income tax return with Mary Ellen for my last taxable period without requiring Mary Ellen to indemnify my estate against liability to it for tax attributable to her income. c. Consent to have any~'gifts made by Mary Ellen during my lifetime treated as made one-half by me for gift tax purposes. The decisions of my Executrix in the above matters shall not require the consent of any beneficiaries of my estate, nor shall such decisions be subject to question by any person or beneficiary whatsoever. 10. Limitation of Powers. It is my intention to secure (to the extent specified in this will) the marital deduction for the equalization gift described in Paragraph 3 or the residuary gift described in Paragraph 4 for federal estate tax purposes and, therefore, Trustees and my Executrix are directed to exercise all -10- 51~45q.1 BRO:PAN 10108196, 10/10/96, 01121197 powers conferred by law and in this will only in such a manner as will qualify the assets funding such devise and bequest for such deduction. 11. Accounting. The Trustees of the trusts created hereunder shall provide the adult beneficiary or beneficiaries then entitled to income from the trust estate with statements of account of their receipts and disbursements as Trustees at least semi-annually. 12. Resignation of Trustee. a. Any Trustee acting hereunder may resign at any time by thirty (30) days written notice to the remaining Trustee or Trustees, or, if none, to the beneficiary or beneficiaries then entitled to the income from the Trust. If any income beneficiary is under a legal disability, including minority, the notice for such beneficiary shall be delivered to his or her parent or guardian, as the case may be. b. In the event of the resignation, refusal, or inability to act of a Trustee hereunder, the remaining Trustee or Trustees, or, if none, the beneficiary or majority in interest of the beneficiaries then entitled to the income from the Trust may appoint a successor Trustee to occupy the vacated position. If any income beneficiary is under a legal disability, his or her parent or guardian may act on his or her behalf in appointing a successor Trustee. c. In no event may Mary Ellen act as sole Trustee; there shall always be a Trustee serving with her. -11- · 51'45,7.1 BRO:PAN 10108196, 10110196, 01121197 d. Any successor Trustee shall be clothed and vested with all duties, rights, title and powers, whether discretionary or otherwise, as if originally named as Trustee. No successor Trustee shall be liable or responsible in any way for any acts or defaults of any predecessor Trustee, nor for any loss or expense from or occasioned by anything done or neglected to be done by any predecessor Trustee, but such successor Trustee shall be liable only for his, her or its own acts and defaults in respect to property actually received by him, her or it as such Trustee; and with the consent of the person or persons making the designation of such successor Trustee, the successor Trustee may accept the account rendered and the assets and property delivered to him, her, or it by the predecessor Trustee, and shall incur no liability or responsibility to any beneficiary under this my Last Will and Testament by reason thereof. 13. Bond. No fiduciary acting hereunder shall be required to post bond or give security in any jurisdiction for the faithful performance of his, her or its duties. 14. Spendthrift Provision. The interests of all beneficiaries in my estate and in any trust created by this will shall not be subject to the claims of their creditors or others or to legal process and may not be voluntarily or involuntarily alienated or encumbered. 15. Personal Representative. I appoint Mary Ellen Executrix of this will; provided, however, that if she is unable or unwilling to act in such capacity, I appoint my daughter, -12- ~1,457.1 BRO:PAN I0/08196, 10/10/96, 01/21197 DIANNE T. BASSETTI, and my son, RUSSELL T. WERNER, JR., Executors in her place and stead. IN WITNESS WHEREOF, I hereunto set my hand and seal this ~3 day of March, 1997. SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named DR. RUSSELL T. WERNER, as and for his Last Will and Testament, in the presence of us, who at his request, and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses thereto. -13- .5,1457.1 BRO:PAN 10/08/96, I0/10/96, 01/21/97 COMMONWEALTH OF PENNSYLVANIA: : COUNTY OF BERKS : SS. I, DR. RUSSELL T. WERNER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. DR. RUSSELL T. WERNER, Testator Sworn or affirmed to and acknowledged before me, by DR. RUSSELL T. WERNER, the Testator, this ~$~ day of March, 1997. Notary Pub l~i~ ~/ -~' i i~,.aCmg, l:.er!:s Co., PA · , ' 5'1457.1 BRO:PAN 10108196, 10/I0/96, 01/21197 COMMONWEALTH OF PENNSYLVANIA: : COUNTY OF BERKS : SS. witnesses whose names are signed to the ~ttached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, DR. RUSSELL T. WERNER, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Witness Sworn or affirmed to and subscribed to before me by /~/~/~'7~; ~., ~L"C ~ and witnesses, this ~ ~ , day of March, 1997~? ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 06~7 MARY ELLEN WERN~.R, EXECUTRIX ~ISCLAIME~ AND ~I~UNCIATION OF ~~ I, DIANNE T. BASSETTI, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a designated beneficiary in the above-Captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T Werner, hereby affirm and acknowledge that .. ' O ~ · ~A I have received and ' -- Lao~._Wi ~:~ reviewed a copy of the !~ ~..~,~and Testament of Dr. Russell T. Werner as ~:.~:~ pr =te~.~ record in the above-captioned Estate; and ~.~ ......~4 ii~{i"]'i:?~. I am a beneficiary in the Estate of Dr.  .... Werner as a result of the creatlo u:l. ~arltal '~'~ass t ............ ' n of a u~ ~ '..~ ~u~u unoer t~e terms of the an es ': ~nt of Dr. Last Will ~.l: ~ .... Russell T. Wet ':~' I a ~ingent resid =~ ~-~-. her an~ further that u~ ~amulary un,er the terms of the Last Will and Testament of Dr Russell T. Werner; and ' C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by Z0 Pa.C.S.A. Section 2101, et. se~, s~, or any other law, without further hearing or notice; and Es a e of Russell erner Disclaimer of Dianne T. Bassetti Page 2 G. I have not received any direct or indirect interest from the Estate of D to executio . . . . r~ Rusmell T. Werner prior n of th~s written Dimclai~er and renunciation; and material1 ~'re I have ~ot executed for the ~_~__ ~ P Judicing the r~-~ .... purpose of ~=~s or beneficiaries ~ ~,=~ om_~ny creditors beneficiaries; and o~ ~..= uecedenc, ~Yself or Ay I. I have had the opportunity or have reviewed the terms 'of this Disclaimer with Counsel of my choosing and that I am co~oletely satisfied wi~h the terms herein. , 2004. STATE OF P~NNSYLVANIA COUNTy OF u~.anne T. Bas set~ ..... -~' (SEAL) SS. On this, the day of , 2004, before undersigned officer, persona to. me (or sat lly appeared D' me, the · isfactoril aanne T. ~as subscribed to the ..-~ ~ro~e~) to be the ~er~ .... settl, know~ executed ~ ____ ~"~ ~nstrument and a~= -~,, wno~? name is t.,~ ~ ~or t~e P~rDose ~ .... ~nowledged ~nat she =- ~-~z~ln contained. seal. IN WITNESS WHEREOF, I have hereunto set ~y hand and official My Commission Expires~ ESTATE OF DE. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN W~,RNER, EXECUTRIX I, SUSAN D. HUMPHR~E, the undersigned, of 220 John Glenn Avenue, Reading, Pennsylvania, a designated beneficlar in t above-captioned Estate as a reo,,~ -~ ~ . '. Y ' he ~ u~ =ne creation oi a marital bypass tr~st and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werne a~ ackn .~ed~m~(that: r, hereby affir~ ~?:,~ ~ ::D ~. I have r~eived and rev ::~ .=Las Wil ~" _ _ ie~d a copy of the ~~ [~[~ record in eh~ ~ .... - ...... - .... ~ ~ ..... r:. - ..... -~v= uaptloned ~state; and :. ~:~::~,. ,::.::, ~. I am a beneficiary in the ~stat~ of Dr. ~:~;,~:?Rus~ll ~'~rner as a result of the creation of a ~:?: maria1 ~ss trust under the terms of the Last Will and Test~nt of Dr. ~ussell T. Werner and further that I ~ a contingent residual beneficiary under the ter~ of ~he Last Will and Test~ent of Dr. RuSsell T. Werner ~ and C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898~83902 titled in the name of Dr. Russell T. Werner; and D. I waive ~y right to request and receive more specific information concerning the value of all assets titled solely or jointly in the na~e of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and P. I hereby fully and completely disclaim any interest in the Estate of.Dr. Russell T. Werner under Pennsylvania,s laws of ~ntestacy, including but not li~%ited to any rights, entitlement or interest afforded in the Estate of Dr. RuSsell T. Werner granted by 20 Pa.c.S.A. Section 2101, ~k~, a_~~, or any other law, without further hearing or notice; and ~St&~e Of Russell T. Werner Disclaimer o~ Susan D. ~umphrey Page 2 G. I have not reCeived any direct or indirect interest from the Estate of Dr. Russell T. Werner prior tO execution of this wr±t~e~ Disclaimer and renu~ciation~ and H. I have not executed for the Purpose of materially prejudicing the r~ghts of any creditors, heirs or beneficiaries of the decedent, mYself or my beneficiaries~ and reviewed t~ I have had the opportunity or have terms of this Disclaimer with Counsel of my uhoosing and that I am completely satisfied with the ter~m herein. , 2004. STATE OF PENNSYLVANIA COUNTy O~ On this, ~he. day of , 2004, before me, the undersigned officer, personally appeared Susan D. ~umPhrey, known to me (or s&tisfautorily proven} to be the person whose name is subscribed to ~he ~ith/n instrument and acknowledged that she executed the sa~e for the ~urpose therein conta/~ed. seal. have hereunto set my hand and official Notary ~ub ic My Commission Rxpires~ ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSFLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN W~RNER, ~XECUTRIX I, KIM L. DIEHL, the undersigned, of I702 North Main Street, Bethlehem, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: ~ ~ · I have received and revle ~ A ~5~ Las~ Wi~ And Te-~ ...... ' ~d a copy of the ~ Pr~te~ recollecting,Or ~r. Russell T. Werner as ?~' :..::.~ ~u zn ~ae above-captioned Estate; and ? ~"~ Rus~, ~ ~[ am a beneflcla~ in the ? ~[~ ~.~_T ~srner as a result of the Cr.~e~ 3~ pr_ -.~ ~an~ ~est~.t of ~ __ =~.tn~ ~s ol the Last Will ~'?"~Z i~ ~.' m~. ~ussela T. werner '.~ _~._a ~ngent residual ben~f~-- an~ further that uz ~ne Last Will a~d Testa---//--T~ur~un-er the ter~ Werner; and m~nt oI Dr. Russell T. C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania,s laws of intestacy, including but not 1//aited to any rights, entitlement .or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, 9~_~, ~L~~D_~, or any Other law, without further hearing or notice; and Estate of RumsQll T. W~rner Disclaimer of Kim L. Diehl Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. ExeCuted this ~[ day of J(k~ , 2004. K~m L. Diehl STATE OF PENNSYLVANIA : SS. CO[~TY OF : On this, the day of undersigned officer, personally appeared' 2004, before me, the Klm L. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the sa~e for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official Notary Public- -- My Commission Expires: CUMBERLAND COUNTY, P~NNSYLVANIA ESTAT~ NO. 21 - 03 - 0617 MARY ~LLEN W~RNER, EXECUTRIX I, KELLY n. ADAMS, the undersigned, of 2316 Abbey Lane, ~arrisburg, Pennsylvania, a designated beneficiary in the above-oa~tioned Esta=e as a result of the creation of a marital bypass trust and contingent residual beneficiary as named ia the Last Will and Testament of Dr. Russell T. Warner, hereby affirm and acknowledge that~ A. I have received and reviewed a Copy of the Last Will and Testament of Dr. Russell T. Warner as probated of record in the abo~e-captioned Estate; and B. I am a beneficiary RUSSell T. Warner as a result o in the Estate of Dr. =a Tee t ~der the terms or t 'f':'":~ fi nci~l-~Of a Merrill Lyn~r~P?ndence relating to ti=led~ account 898-8 ur. auSSell T. Werner; a~~ D. ~ waive my right to request and r~ceive more sl~e~ific information concerning the ~alue of all assets titled solely or Jointly in the name of Dr. RUSsell T. Warner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completel dis any interest in the ~st either as a ~ ...... ate of Dr. Ruo.-,. ~ claim and Testament of Dr. RusSell T. Warner, Without further hearing or notice; and . P- I hereby fully ~_lnterest in the Est a~d completely disclaim un,er ~e~ns , ate of Dr. R not 1~-~--ylvania s laws -~ ,-- USsell T. Wern,~ by 20 ~a.C.S.A. SeCtion 2101, e__ ~. ~rner granted or any other la~, Without further hearing or nOtice; and ~s=ate of Russell T. Werner DisClaimer of Ke11¥ L. Adams Page 2 G. I have not received any direct orindirect interest ~romthe Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights o4 any creditors, heirs or beneficiaries of the deuedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and 'that I am completely sa=is£1ed with the terms herein. Executed this 2004. STATE OF P~NN8YLVANIA COUNTY SS. On this, the day of , 2004, before ~, the' undersigned officer, personally appeared Kelly L. Adams, known %o me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. sea/. IN WITNESS WHEREOF, I have hereunto set my hand and official Notary ~Ubl'ic My Commission Expires= ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX I, RUSSELL T. WERNER, JR., the undersigned, of 1779 Spring Willow Drive, Mechanicsburg, Pennsylvania, a designated beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and contingent residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and ~ ~ B. I am a beneficiary in the Estate of Dr. R~sel~. Werner as a result of the creation of a ma~ita~ ~pass trust under the terms of the Las.t Wil.1 ang~ Tenant of Dr. Russell T. We.rner and further that I ~ a ~o~tingent residual beneficiary under the te~s of~he ~t Will and Testament of Dr. Russell T. ~ "~ ~C. I acknowledge the receipt of various fi~nci~nformation and correspondence relating to the value of a Merrill Lynch I~ account 898-83902 titled in the n~e of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any'interest in the Estate of Dr. Russell T. Werner, either as a direct beneficiary as a result of the creation of the marital bypass trust therein or as a residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, e~ ~eq, as a~ende~, or any other law, without further hearing or notice; and E tate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my beneficiaries; and I. I have had the o~ortunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms.herein. Executed this ~day of ~~ , STATE OF PBNNSYLVANIA 200¢. Russell T. weft, er, ~% (SEAL) ~ SS. COUNTY OF ~E~D ~ On this, the~+~ay of~a~6~c~/ ,2004, before ,, the undersigned officer, personally appeared Russell T. Werner, Jr., known to me (or satisfactorily proven) to be the person whose na~e is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official N-o~-~Ubli~ .......... My Ccammission Expire~ ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX AND REHUNCIAT]~OI~ OF IH~.ERIEST. IN ,~STATE I, Michael T. Basse%2i, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that; A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and ~ ~B. I am a contingent, non-vested beneficiary ~3_~ in'~%he~ate of Dr. Russell T. Werner as a result of ~ th~cr~i~n of a ~rital bypass trust under the terms .%?~. of~he ~t Will and Test~nt of Dr. Russell T. Werner o an~fur~r that I am a contingent, non-vest~ residual .%'[ ;~:;~ Te~amek~'~f Dr. Russell T. Werner; and ,:~,'I: ~ ~ ~C. I acknowl~ge the receipt of various .r': fi~anci~nfor~tion and correspondence relating to the value of a Merrill Lynch I~ acuount 898-83902 titled in the n~e of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, as amended, or any other law, without further hearing Or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution o~ this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or ny beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I a~ completely satisfied with the terms herein. Executed this ~/ day of ~~~ , 2004. Miehaei'' (SEAL) STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before ~e, the undersigned officer, personally appeared Michael T. Bassetti, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein con=ained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public ~ My Commission Expires: ~STATE OF DR. RUSSELL T. WEaNeR CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX DISCLAIMER .AND RENUNCIATI. ON OF INTEREST IN ESTATE I, Dea N. Sassetti, the undersigned, of 30 Flint Ridge Drive, Shillington, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of 'the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as pr .~ate~ record in the above-captioned Estate; and '~13~6B.~-- I am a contingent, non-vested beneficiary in ~he ~%$ate of Dr. Russell T. Werner as a result 'of th~rea~'~n of a marital bypass trust under the terms of~e 5a~ Will and Testament of Dr. Russell T. Werner an~fur~ that I am a uonti,gent, non-vested residual be~ic~ under the terms of the.Last Will and Te~me~$~f Dr. Russell T. Werner, and C. I aukn~ledge the receipt of various financial info~ation and correspondence relating to the value of a Merrill Lynch I~ account 898-83902 titled in the name of Dr. Russell T. Werner; and D. I waive my right 'to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested resid;~al beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, ~S amende~, or any other law, without further hearing or notice; and Estaze of nssell T. erner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to exeuution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries o~ the ~ecedent, myself or my beneficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this day of ~[~7,qUOr~ , 2004. STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Des N. Bassetti, known to me (or satisfactorily proven) %o be the person whose name is subscribed to the within instrument and acknowledged that she executed the sa~e for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Publi~-~ My Commission Expires, CUMBERLAND COUNTY, pENNSYLVANIA ESTATE NO. 21 03 - 0617 MARY ELLEN WERNER, EXECUTRIX Kristin A. Diehl, the undersigned, of 1702 North Main I, .......... ~vania, a contingent, non-vested street, Be ..... ~--.~_eantioned Estate as a result of the beneficiazy in ~n~ =~ ~ = creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last will and Testament of Dr. Russell T. Warner, hereby affirm and acknowledge that~ A. I have received and reviewed a copy o~ the Last Will and Testament of Dr. Russell T. Werner as probated o£ record in the above-captioned Estate; and B. I ama contingent, non-vested beneficiary Estate of Dr. Russell T. Weaner as a result of i9 t~ ---~ -~ ~ marital bv~ase trust under th~ terms ~ t~e ~ea=_.~_~.=__~ ~ot~t of Dr. Russell T. Werne~ o f t~e L ~ll~ u~ ~ vested residual '~ ~_~,4,~=~l}m,~nder the terms of the Last Will aha C~i.~ ~est~Ment ~.i.~ Dr. Russell T. Warner, an ~!..i.'!~. ~ J :" knowled e the receipt of ~ar~ous _ ~'r..--T~ i~-~.~o name of Dr. Russell T. werner, D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or Jointly in the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Warner, either as a direct or contingent, non-vested beneficiary as a result of the creation o~ the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Warner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Warner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Warner granted by 20 Pa.C.S.A. Section 210~, 9~ se~, ~9_~~, or an~ other law, without further hearing or notice; and Estate of Russell T. Werner Disclaimer of Russell T. Werner, Jr. Page 2 G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent, myself or my b~eficiaries; and I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am completely satisfied with the terms herein. Executed this%\ day of ~~.~. Krlstln A. Dlehl (SEAn) STATE OF PENNSYLVANIA COUNTY OF SS. On this, the day of , 2004, before me, the undersigned officer, personally appeared Kristin A. Diehl, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public My Commission Expires: ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX I, Kady L. Adams, the undersigned, of 1702 North Main Street, Bethlehem, Pennsylvania, a contingent, non-vested beneficiary in the above-captioned Estate as a result of the creation of a marital bypass trust and a contingent, non-vested residual beneficiary as named in the Last Will and Testament of Dr. Russell T. Werner, hereby affirm and acknowledge that: A. I have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I am a contingent, non-vested beneficiary . in t~e E~te of Dr. Russell T. Werner as a result of the~ereat.~.n of a marital bypass trust under the terms of ~e L~ Will and Testament of Dr. Russell T. Werner and~?rt-~ that I ~ a contingent, non-vested residual ben~lci~ under the terms of the Last Will and Tes~n~.~f Dr. Russell T. Werner; and , ~ . ~. I acknowledge the receipt of v~ous zi~ncz~formatlon and correspondence relating to the val~e of a Merrill Lynch I~ account 898-83902 titled in the n~e of Dr. Russell T. Werner; and D. I waive my right to request and receive more specific information concerning the value of all assets titled solely or jointly in 'the name of Dr. Russell T. Werner, including but not limited to the above-described Merrill Lynch IRA; and E. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner, either as a direct or contingent, non-vested beneficiary as a result of the creation of the marital bypass trust therein or as a contingent, non-vested residual beneficiary as established by the Last Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, et seq, ~5_~, or any other law, without further hearing or notice; and Estat~ of Russell T. Wern~r Disclai/~er of Russell T. Werner, Jr Page 2 ' G. I have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation; and H. I have not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent myself or my beneficiaries; and ' I. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that I am co~letely satisfied with the terms herein. Executed this day of , 2004. Kady L. ~ams _(s~) STATE OF PENNSXLVANIA COUNTY OF ~ SS. On this, the day of , 2004, before me. the undersigned officer, personally appeared Kad L. me (or satisfactoril~ ~ro,,~, ...... Y . Adams, know~ to Z ~ V~AAI UU oe =ne. ers subscribed to the wit ' · _ P . on_whose name is bin instrument and acknowledged that she executed the sa~e for the purpose therein contained. seal. IN WITNESS WHEREOF, I have hereunto set my hand and official ~otary Public My Commission Expires: ~ ESTATE OF DR. RUSSELL T. WERNER · w c0u T , PE NS v i ~ ~ ~..~ r ESTATE NO. 21 - 03 o~; ~ - 0617 ~ .~ ~ ~a~ ELLEN WE~R, EXECUTRIX I, Susan ~:~:HU~hrey, the ~ther and guardian Ashley Humphrey (D.O.B. 10/1 (D.O.B. 04/24/90% ~___ 9(87) and Alexanao~ - of ~anda affirm and ,, ,,~uu~ grandchildren of +~i~_ca~es Humphrey acknowledge that: ~',= uece~ent, hereb~ A. I have received and reviewed a copy of the Last Will and Testa~nt of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. I acknowledge that ~anda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) are a non-vested, contingent beneficiarie the Estate of Dr. Russell ' creation of a ~=~_~ . T. Werner a ~ ~ .... ~ _ s in ~a~ a~a~s (D.O.m nn).../T' u;/Iz/S7) and ~ ...... hat residu ~ ~-_ ~ .~..u~/iu/g3) are _ ~,,ue~ and ~sta~nt of Dr. Russell T. Werner; and t .... ~'~= ~ the Last Will C. I acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch ~ account 898-83902 titled in the n~e of Dr. Russell T. Werner; and D. i waive the non-vested, contingent rights of ~anda Ashley Sumphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) to request and receive more specific information concerning the value of all assets titled solely or jointly in th~ name of Dr. Russell T. Werner, including but not li~ted to the above-described Merrill Lynch I~; and E. I hereby fully and completely disclaim any interest in the Estate of Dr RUSsell T behalf of ~nda Ashley Hump Werner on Alexander ~rey (D.O.B~ 10/19/87) and James Sumphr~y (D.O.B. 04/24/90), either as a non-vested, contingent beneficiaries as a result of the creation of the ~rital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last Will and Testa~nt of Dr. Russell T. Werner, without further hearing or notice; and Estate of Russell T. Werner n' lsclalmer of Amanda Ashley Humphrey Alexander James Humphrey Page 2 F. I hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.c.s.A. Section 2101, et ~eq, ~, or any other law, without further hearing or notice; and -- G. Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) has been not executed for the purpose ' ~o~ mater~ally prejudicing the rights o any creditors, nears or beneficiaries of the decedent ~r the minor beneficiary; and I. I understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Amanda Ashley Humphrey (D.O.B. 10/19/87) and Alexander James Humphrey (D.O.B. 04/24/90) in the Estate of Df.Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and I further hereby waive formal notice of any future hearing concerning termination of said Trust. J. I have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and I am completely satisfied with the terms herein. ~U~an D. Humphrey' ~';,~~ ( ) 2 ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WER}~ER, EXECUTRIX CONSENT OF BENEFIC.~ARY,,TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR,,,,B~NEFICIARY IN, MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEF. ICIAL. INTER'ST THEREIN We, Kim L. Diehl and Daryl Diehl, the natural parents of Lauren Elizabeth Diehl (D.O.B. 01/04/88), a minor grandchild of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested, contingent beneficiary in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Lauren Elizabeth Diehl (D.O.B. 01/04/88) is a non-vested contingent residual beneficiary under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Lauren Elizabeth Diehl (D.O.B. 01/04/88) to request and receive more specific information concerning the value of all assets titled solely or jointly in the n~me of Dr. Russell T. Werner, including but not l~mited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88), either as a non-vested, contingent beneficiary as a result of the creation of the marital bypass trust theL~in ~as a non-vested, contingent residual ~6 =~bene~ici...~as established by the Last Will and ~Tes~n~)o~{ Dr. Russe~ll T. Werner, without further .~'~hearing 9.N~otice; ano - Estate of Russell T. Werner Disclaimer of Lauren Elizabeth Diehl Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Lauren Elizabeth Diehl (D.O.B. 01/04/88) under Pennsylvania's laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, 9~ seq, a.s amended, or any other law, without further hearing or notice; and G. Lauren Elizabeth Diehl (D.O.B. 01/04/88) has not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on her behalf; and H. This Disclaimer, executed on behalf Lauren Elizabeth Diehl (D.O.B. 01/04/88), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Lauren Elizabeth Diehl (D.O.B. 01/04/88) in the Estate of Dr. Russell T. Werner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of my choosing and that we are completely satisfied with the terms herein. Executed this TM ~ day of ~u~t. , 2004. Daryl~iehl (SEAL) ~STATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CO F C Y 0 0 - X C N I R ST 0 C PS R ' _DS R OF I O 'S F We, Kelly L. Adams and Jon R. Adams, the natural parents of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), n%inor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are a non-vested, contingent beneficiaries in the Estate of Dr. Russell T. Werner as a result of the creation of a marital bypass trust, and, further that the Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) are non-vested contingent residual beneficiaries under the terms of the Last Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial information and correspondence relating to the value of a Merrill Lynch IRA account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not limited to the above- described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), either as a non- yes,d, g~ingent beneficiaries as a result of the ~cre~ion~the marital bypass trust therein or as a ~non~estq~jcontingent residual beneficiaries as ~esta~-lis~ by the Last Will and Testament of Dr. oRuss~1 ~'i~,z~erner, without further hearing or notice; S~t~te of Russell T. Werner Disclaimer of Jessica Rae Adams and Samuel James Adams Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Werner granted by 20 Pa.C.S.A. Section 2101, e~t seq, ~_~, or any other law, without further hearing or notice; and G. Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) have not received any direct or indirect interest from the Estate of Dr. Russell T. Werner prior to execution of this written Disclaimer and renunciation on their behalf; and R. This Disclaimer, 9xecuted on behalf Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93), has been not executed for the purpose of materially prejudicing the rights of any redltors heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Jessica Rae Adams (D.O.B. 07/12/87) and Samuel James Adams (D.O.B. 09/10/93) in the Estate of Dr. Russell T. Werner, Jr. may be s ubmltted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with counsel of our choosing and that we are completely satisfied with the terms herein. Executed this~DF ~.~' day of 2004. Adam --~ .... ( SEAL ) 2 ESTATE OF DR. RUSSELL T WER CUMBERLAND C ....... ' NER ES mm~ ,,~vu~'~, PENNSYL~ .IA CO S N OF ...... ,,.,. ,, ' Ct~benanO ~., We RUSsell T. Werner, Jr. and Constance j. Werner, the natural parents of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan ~ope Werner (D.O.B. 07/28/00), minor grandchildren of the ~cedent, hereby affirm and acknowledge that: ~. We have received and re ' the Last ~11 and Testa~nt of ~ _ v~ewed a Copy of probated . ~- a~ssell T. Weaner as uz record ~n the above captioned Estate, and B. We acknowledge that Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) are a non-vested, contingent beneficiaries the Estate of Dr. RUSsell T. Werner as a result of the creation of a marital bypass trust, and, further that the Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) are non-vested contingent residual beneficiaries under the terms of the Last Will and Test~ent of Dr. Russell T. Werner; and C. We acknowledge the receipt of various financial info~ation and correspondence relating to the value of a Merrill Lynch i~ account 898-83902 titled in the name of Dr. RUssell T. Werner; and D. We waive the non-vested, contingent r of Veronica Rose Werner D Hope Werner ~n ~ .... ( .O.B. 04/25/qR~ ~_~ ~ ights more specific in~ ...... 28/00) to request nd r assets title eoncernin, ec iv ~ ~y or ~ointlv ~, f~_"= ~ue o~ all Russell T. Werner, including ~ ~" u-~ n~e of Dr. above-described but not li~ted to the Merrill Lynch i~; and , E. We hereby fully and completely discla~ ~a~t~ri~.the Estate of Dr. Russ -.. Rea~- ~ ..... onzca Rose Werne ell Tl.Wernez o =~" *zuYe werne r (D.O.B. 0~ n vested. 0o,~__ ~ JD.ObB. 07/28/00~ . /~5/98) and creat~- ~9enc oene~iciari ,, e~h~r as a non- ___ ~- uz ~ne marita~ ~ ..... e~ as a result of ~un-vested, co~tin~e_~_u~ss_trust therein t~e established by theS~~9ual beneficiari~°~as a Russell T. Werner, Without further hearing or notice; and Estate of Russell T. Warner Disclaimer of Veronica Rose Warner and Reagan Hope Warner Page 2 F. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Warner on behalf of Veronica Rose Warner (D.O.B. 04/25/98) and Reagan Hope Warner (D.O.B. 07/28/00) under Pennsylvania,s laws of intestacy, including but not limited to any rights, entitlement or interest afforded in the Estate of Dr. Russell T. Warner granted by 20 Pa.C.S.A. Section 2101, e_~t seq, ~, or any other law, without further hearing or notice; and G. Veronica Rose Warner (D.O.B. 04/25/98) and Reagan Hope Warner (D.O.B. 07/28/00) have not received any direct or indirect interest from the Estate of Dr. Russell T. Warner prior to execution of this written Disclaimer and renunciation on their behalf; and H. This Disclaimer, executed on behalf Veronica Rose Warner (D.O.B. 04/25/98) and Reagan Hope Warner (D.O.B. 07/28/00), has been not executed for the purpose of materially prejudicing the rights of any creditors, heirs or beneficiaries of the decedent or the minor beneficiary; and I. We understand and acknowledge that this Disclaimer and request to terminate the non-vested, contingent interests of Veronica Rose Warner (D.O.B. 04/25/98) and Reagan Hope Warner (D.O.B. 07/28/00) in the Estate of Dr. Russell T. Warner, Jr. may be submitted to the Court of Common Pleas of Cumberland County and filed as part of a Joint Petition to Terminate Marital Bypass Trust, and we further hereby waive formal notice of any future hearing concerning termination of said Trust. J. We have had the opportunity or have reviewed the terms of this Disclaimer with Counsel of our choosing and that we are completely satisfied with the terms herein. Executed this ~day of J~ , 2004. ~ussell T. Warner, ~. Constance J./Werner ~(SEAL) _(SEAL) IN RE: ESTATE OF DR, RUSSELL T. WERNER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21-03-617 ORDER APPROVING JOINT PETITION TO TERMINATE MARITAL BY-PASS TRUST PURSUANT TO PA. C.S.A. SECTION 6102(a) consideration of the Joint Petition to Terminate Marital Bypass Trust pursuant to Section 6102 (a) of the Probate, Estates and Fiduciaries Code of 1972, ~_~, and following a hearing thereon, and it is Ordered and Decreed that the Marital Bypass Trust established under paragraph 2 of the Last Will and Testament of Dr. Russell T. Werner, is hereby TERMINATED. It is further Ordered and Decreed that any vested or non-vested, minor beneficial rights, entitlements, inter- ests or claims in the Marital Bypass Trust established under para- graph 2 of the Last Will and Testament of Dr. Russell T. Werner, are hereby EXTINGUISHED. BY THE COURT, Andrew C. Sheely, Esquire Attorney for Petitioners ESTATE OF DR. RUSSELL T. WERNER CUMBERLAND COUNTY, PENNSYLVANIA ESTATE NO. 21 - 03 - 0617 MARY ELLEN WERNER, EXECUTRIX CONSENT OF BENEFICIARY TO TERMINATE NON-VESTED, CONTINGENT INTEREST OF MINOR BENEFICIARY IN MARITAL BYPASS TRUST AND DISCLAIMER OF MINOR'S BENEFICIAL INTEREST THEREIN We, Russell T. Werner, Jr. and Constance J. Werner, the natural parents of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), minor grandchildren of the Decedent, hereby affirm and acknowledge that: A. We have received and reviewed a copy of the Last Will and Testament of Dr. Russell T. Werner as probated of record in the above-captioned Estate; and B. We acknowledge that Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.f~,~. 07/28/00) are a non-vested, contingent benef~iarl~ in the Estate of Dr. Russell T. Werner as a res~l"{ of the creation of a marital bypass trust, and, fur~h~er t~t the Veronica Rose Werner (D.O.B. 04/25/98) and Rea~,n Hope Werner (D.O.B. 07/28/00) are non-vested~Conti~ent residual beneficiaries under the terms of th~?~ast Will and Testament of Dr. Russell T. Werner; and C. We acknowledge the receipt of var~ous~ financial information and correspondence relating to the value of a Merrill Lynch I~ account 898-83902 titled in the name of Dr. Russell T. Werner; and D. We waive the non-vested, contingent rights of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00) to request and receive more specific information concerning the value of all assets titled solely or jointly in the name of Dr. Russell T. Werner, including but not. limited to the above-described Merrill Lynch IRA; and E. We hereby fully and completely disclaim any interest in the Estate of Dr. Russell T. Werner on behalf of Veronica Rose Werner (D.O.B. 04/25/98) and Reagan Hope Werner (D.O.B. 07/28/00), either as a non- vested, contingent beneficiaries as a result of the creation of the marital bypass trust therein or as a non-vested, contingent residual beneficiaries as established by the Last. Will and Testament of Dr. Russell T. Werner, without further hearing or notice; and