HomeMy WebLinkAbout10-23-09in re: IN THE COURT OF COMMON PLEAS OF
ESTATE OF HELEN TESNO CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION ,~,
DECEASED ~~ ~ -r,
NO. 21-09-0245 - ~~_ ca -`- ~_ ~
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PETITION FOR AUTHORIZATION TO DISCLAIM A PORTION OF - -~~ ~ '
ESTATE IN ACCORDANCE ;, _ { ~'~
WITH ~ 6202 OF THE PROBATE, ESTATES AND FIDUCIARIES CODE ~
TO THE HONORABLE, THE JUDGES OF THE SAID COURT:
The Petitioner, Joann Miller, Executrix of the Estate of Helen Tesno, respectfully
represents that:
Edith M. Tesno ("Edith") died a resident of Cumberland County on January 25,
2009, leaving a Last Will and Testament dated July 22, 1975 ("Edith's Will"), which was duly
probated by Decree of the Register of Wills of Cumberland County on February 12, 2009, and
Letters Testamentary thereon were granted to Helen Tesno ("Helen"). A copy of Edith's Will is
attached hereto, marked Exhibit "A", and made a part hereof. Helen died on February 28, 2009.
On March 13, 2009, Petitioner, Joann Miller, was appointed Administratrix CTA DBN of
Edith's Estate.
2. Under the terms of Edith's Will, the residue of her estate is left to her sister,
1 [elev. The Will further provides that if Helen does not survive Edith by thirty days, Edith's
entire estate is to be distributed in equal shares to her nieces and nephews, Harold W. Tesno, Jr.,
Linda L. Tesno, William L. Tesno, Andrea G. Tesno, Lorraine E. Miller and Doris K. Miller
(collectively, the "Beneficiaries").
3. Helen died February 28, 2009, more than thirty days after her sister, Edith, leaving
a Last Will and Testament also dated July 22, 1975 ("Helen's Will"), which was duly probated
~Sa,,<~~~ ~ ~~,~~;;~,~
by Decree of the Register of Wills of Cumberland County on March 13, 2009, and Letters
"Testamentary thereon were granted to the Petitioner. A copy of Helen's Will is attached hereto,
marked Exhibit "B," and made a part hereof.
4. Helen's Will is a mirror of Edith's Will and provides that the residue of her estate
be distributed to her sister, Edith, and if Edith does not survive Helen by thirty days, then Helen's
residue is to be distributed in equal shares to the Beneficiaries.
S. The contingent Beneficiaries of Edith's estate are the exact Beneficiaries of her
sister, Helen's estate.
6. There will be significant tax savings to the Beneficiaries if Petitioner, as Executrix
of Helen's Estate, disclaims a portion of the property in Edith's Estate. The Petitioner has
executed a disclaimer, subject to this Court's approval, describing the property that will be
disclaimed, which has a value equal to $116,158.93. A copy of the proposed Disclaimer is
attached hereto, marked Exhibit "C," and made a part hereof. By making the disclaimer, the
disclaimed amount will avoid being taxed first in Edith's estate and then immediately again in
Helen's estate.
7. Helen's will is silent on the question of her executrix making a disclaimer on
behalf of Helen's estate. However, Section 6202 of the Probate, Estates and Fiduciaries Code
provides that "[a] disclaimer on behalf of a decedent ...may be made by his personal
representative ... if ...the court having jurisdiction of the estate authorizes the disclaimer after
finding that it is advisable and will not materially prejudice the rights of creditors, heirs or
beneficiaries of the decedent ...."
9 The Disclaimer will not prejudice the Beneficiaries or any creditor of Helen's
estate. Indeed, the Beneficiaries will ultimately receive more property by reason of the
substantial tax savings generated by the Disclaimer. In addition, all known creditors (other than
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legal counsel) of Helen's estate have already been paid and it is estimated that Helen's estate will
still have in excess of $115,000 net of the payments to creditors after the Disclaimer.
10. Each of the Beneficiaries has joined in the prayer of this petition and their joinders
are attached.
NOW THEREFORE, Petitioner respectfully requests that this Court enter an Order
allowing Petitioner to make a disclaimer on behalf of Helen's estate and approving the proposed
Disclaimer as set forth in Exhibit "C".
Respectfully submitted,
~_
R. Gager, Esquir~(ID# 93990)
UL EWING LLP
Saul Ewing, LLP
Penn National Insurance Tower
2 North Second Street, 7~" Floor
Harrisburg, PA 17101
Attorneys for Petitioner, Joann Miller
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VERIFICATION
I, Joann Miller, Executrix of the Estate of Helen Tesno, verify that I am the
Movant in the within Motion, and verify that the facts contained in the foregoing Motion are true
and correct to the best of my knowledge, or information and belief, and that this Verification is
subject to the penalties of 18 Pa. C.S.A. Section 4904 relative to unsworn falsification to
authorities.
Estate of Helen Tesno
/ ~ ~ '~ ,
Joann Miller, Executrix
Dated: /C~- ~ ~ - ~~~'l'~
~~., ~~o~
ESTATE OF I~IN ENO IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
N0.21-09-'0245
JOINDER
I, Harold W. Tesno, Jr. beneficiary, hereby join i prayer of the within Petition.
~ ~~~
Dated: October J "", 2Q09 ~~ ~. ~ ~'
Y'
Harold W. Tesno, Jr.
1i4G(iG.l 10/19/09
-S-
ESTATE OF ~,~ TESNO, IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
N0.21-09-0. 245
JOINDER
I, William L. Tesno, beneficiary, hereby join in the prayer of the within Petition.
Dated: October~~, 2009
I SAG66. 110/19/09
William L. Tesno
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I~:S"hATE OF _HQ,II~I . TESNO, IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-09,245
JOINDER
I. Linda Tesno Hochtman, beneficiary, hereby join in the prayer of the within Petition.
)ated: October , 2009
Linda Tesno Hochtman
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ESTATE OF ~I~k~V TESNO, IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
N0.21-09- 0245
JOINDER
I, Andrea Tesno Clise, beneficiary, hereby join in the prayer of the within Petition.
Dated: October ~ , 2009
I ° T
Andrea Tesno Clise
15aGGG.I 10/19/09
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ESTATE OF ~,IN TESNO, IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
N0.21-09- 0245
JOINDER
I, Lorraine Miller, beneficiary, hereby join in the prayer of the within Petition.
Dated: October ~ ; 2009
'~~
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Lorrain~Miller
l 34666.1 10!49604
-R-
ESTATE OF ~~ TESNO, IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
N0.21-09-0245
JO-
I, Doris Miller McElhenie, beneficiary, hereby join in the prayer of the within Petition.
Dated: October , 2009
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-,
~_
Doris Miller McElhenie
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ESTATE OF ~IN TESNO, IN THE ORPHANS COURT
DECEASED CUMBERLAND COUNTY, PENNSYLVANIA
N0.21-09-' 0245
JO
I, Joann Miller, Executrix of the Estate of Helen Tesno, beneficiary, hereby join in the
prayer of the within Petition.
Dated: October ~/, 2009
.~~~~~``
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Joann Miller, Executrix
isa~.> >orzaov
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LAST WILL AND TESTAMENT
OF
EDITH M. TESNO
I, EDITH M. TESNO, of Mechanicsburg, Cumberland
County, Pennsylvania, do hereby make this as and for my
last will and Testament, hereby revoking all other Wills
land Codicils heretofore made by me.
FIRST: I direct the payment of my debts and
the expenses of my last illness and funeral from my estate
as soon after my death as conveniently may be.
SECOND: I give and bequeath all tangible per-
sonal property owned by me at the time of my death, together
with all insurance policies thereon, unto my sister,
Helen J. Tesno, if she survives me by thirty days. In the
event she fails to survive me by thirty days, I give and
bequeath said tangible personal property and all insurance
policies thereon in as nearly equal shares as is practicable
unto such of my following nephews and nieces as shall sur-
vive me by thirty days: Harold W. Tesno, Jr., Linda L.
Tesno, William L. Tesno, Andrea G. Tesno, Lorraine E. Miller
and Doris K. Miller.
I authorize my Executrix to deliver such articles
to which a minor may be entitled under this paragraph to
the guardian of the minor or to the person having custody
of the minor, or to retain such property until an age
at which my Executrix considers it appropriate to deliver.
the property to him or to her, .provided in no event shall
such property be retained by my Executrix beyond the time
Page 1 of 4 Pages
EXHIBIT
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the minor attains his or her majority. The receipt of such
of the above enumerated persons as may be selected to
receive delivery of such property shall be a full and
complete discharge to my Executrix. In the event my
Executrix at any time decides it is desirable to sell any
item or items of tangible personal property held hereunder
for a minor, the proceeds of such sale or sales shall be
delivered to the Guardian of the property of the minor
appointed in Paragraph SIXTH hereinafter to be held under
the terms and conditions thereof.
THIRD: I give, devise and bequeath all the
rest, residue and remainder of my estate unto my sister,
Helen J. Tesno, if she survives me by thirty days. In
the event she fails. to survive me by thirty days, I give,
devise and bequeath all the rest, residue and remainder
of my estate unto such of my following nephews and nieces
as shall survive me by thirty days: Harold W. Tesno, Jr.,
Linda L. Tesno, William L. Tesno, Andrea G. Tesno, Lorraine
E. Miller and Doris K. Miller.
FOURTH: I direct that any and all Inheritance,
Estate and Transfer Taxes imposed upon my estate passing
under my Will or otherwise, shall be paid out of the principal
of my residuary estate.
FIFTH: In addition to the powers conferred by
law, I authorize my Executrix, in her absolute discretion:
(a) To retain in the form received, and
Page 2 of 4 Pages
to sell either at public or private sale any real or personal
property.
(b) To manage real estate.
(c) To invest and reinvest in all forms
of property without being confined to legal investments, and
without regard to the principle of diversification.
(d) To exercise any option ar rights
arising from ownership of investments.
(e) To compromise claims without court
approval, and without the consent of any beneficiary.
(f) To distribute in cash or in kind.
SIXTH: I appoint my sister, Joann Tesno Miller,
Guardian of any property, including but not limited to all
proceeds of insurance on my life, which passes to a minor
and with respect to which 2 am authorized to appoint a
guardian and have not otherwise specifically done so. In
addition to the powers given by law, I authorize the guardian
(a) to use such amounts of both income and principal as she,
in her sole discretion, deems proper for the support,
education and welfare of such minor without leave of any
court, and (b) to invest in any property without restriction
to legal investments. The guardian shall not be required
to give bond or furnish sureties in any jurisdiction.
SEVENTH: In the event of the inability of
Joann Tesno Miller to act for any reason whatsoever pursuant
to my appointment of her in Paragraph SIXTH herein, I
appoint my sister, Helen M. Tesno, Guardian of any property
Page 3 of 4 Pages
which passes to a minor.
EIGHTH: I nominate, constitute and appoint
my sister, Helen J. Tesno, Executrix of this my last Will
and Testament. In the event of the renunciation, death,
resignation or inability to act for any reason whatsoever
of my said sister, Helen J. Tesno, I nominate, constitute
and appoint my sister, Joann Tesno Miller, Executrix of this
j my last Will and Testament. I hereby relieve my Executrix
from the necessity of posting security in connection with
her duties as such in any jurisdiction in which she may
be called upon to act insofar as I am able by law to do so.
IN WITNESS WHEREOF, I have hereunto set my hand
and seal this ~ !*/day of --~.~-u~~ , 1975.
t~. l`~C~~~v ~`lf~ ~.~.lir~l (SEAL)
SIGNED, SEALED; PUBLISHED and DECLARED by the
above-named EDITH M. TESNO as and for her last Will and
Testament, in the presence of us who, at her request, in
her presence and in the presence of each other have hereunto
subscribed our names as witnesses:
~V'~;~~ `/~Y% ~ C~~-!1; .,,K.?i- - AddressJQ i 1~-.r-J..~'U n.~~l/i~~~r~i. yy_.1ed;,DAa.</ y;'
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Address ~~, ~rx t~,~! C/-*,~-~~`~ U";
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Page 4 of 4 Pages
LAST WILL AND TESTAMENT
OF
HELEN J. TESNO
I, HELEN J. TESNO, of Mechanicsburg, Cumberland
County, Pennsylvania, do hereby make this as and for my
last Will and Testament, hereby revoking all other Wills
and Codicils heretofore made by me.
FIRST: I direct the payment of my debts and
the expenses of my last illness and funeral from my estate
as soon after my death as conveniently may be.
SECOND: I give and bequeath all tangible per-
sonal property owned by me at the time of my death, together
with all insurance policies thereon, unto my sister,
Edith M. Tesno, if she survives me by thirty days. In the
event she fails to survive me by thirty days, I give and
bequeath said tangible personal property and all insurance
policies thereon in as nearly equal shares as is practicable
unto such of my following nephews and nieces as shall sur-
vive me by thirty days: Harold W. Tesno, Jr., Linda L.
Tesno, William L. Tesno, Andrea G. Tesno, Lorraine E. Miller
and Doris K. Miller.
I authorize my Executrix to deliver such articles
to which a minor may be entitled under this paragraph to
the guardian of the minor or to the person having custody
of the minor, or to retain such property until an age
at which my Executrix considers it appropriate to deliver
the property to him or to her, provided in no event shall
such property be retained by my Executrix beyond the time
Page 1 of 4 Pages
EXHIBIT
the minor attains his or her majority. The receipt of such
of the above enumerated persons as may be selected to
receive delivery of such property shall be a full and
complete discharge to my Executrix. In the event my
Executrix at any time decides it is desirable to sell any
item or items of tangible personal property held hereunder
for a minor, the proceeds of such sale or sales shall be
delivered to the Guardian of the property of the minoz
appointed in Paragraph SIXTH hereinafter to be held under
the terms and conditions thereof.
THIRD: I give, devise and bequeath all the
rest, residue and remainder of my estate unto my sister,
Edith M. Tesno, if she survives me by thirty days. In
the event she fails to survive me by thirty days, I give,
devise and bequeath all the rest, residue and remainder
of my estate unto such of my following nephews and nieces
as shall survive me by thirty days: Harold W. Tesno, Jr.,
Linda L. Tesno, William L. Tesno, Andrea G. Tesno, Lorraine
E. Miller and Doris K. Miller.
FOURTH: I direct that any and all Inheritance,
Estate and Transfer Taxes imposed upon my estate passing
under my Will or otherwise, shall be paid out of the principal
of my residuary estate.
FIFTH: In addition to the powers conferred by
law, I authorize my Executrix, in her absolute discretion:
(a) To retain in the form received, and
Page 2 of 4 Pages
to sell either at public or private sale any real or personal
property.
(b) To manage real estate.
(c) To invest and reinvest in all forms
of property without being confined to legal investments, and
without regard to the principle of diversification.
(d) To exercise any option or rights
arising from ownership of investments.
(e) To compromise claims without court
approval, and without the consent of any beneficiary.
(f) To distribute in cash or in kind.
SIXTH: I appoint my sister, Joann Tesno Miller,
Guardian of any property, including but not limited to all
proceeds of insurance on my life, which passes to a minor
and with respect to which I am authorized to appoint a
guardian and have not otherwise specifically done so. In
~ addition to the powers given by law, I authorize the guardian
(a) to use such amounts of both income and principal as she,
in her sole discretion, deems proper for the support,
education and welfare of such minor without leave of any
court, and (b) to invest in any property without restriction
to legal investments. The guardian shall not be required
to give bond or furnish sureties in any jurisdiction.
SEVENTH: In the event of the inability of
Joann Tesno Miller to act for any reason whatsoever pursuant
to my appointment of her in Paragraph SIXTH herein, I
appoint my sister, Edith M. Tesno, Guardian of any property
Page 3 of 4 Pages
which passes to a minor.
EIGHTH: I nominate, constitute and appoint
my sister, Edith M. Tesno, Executrix of this my last Will
and Testament. In the event of the renunciation, death,
resignation or inability to act for any reason whatsoever
of my said sister, Edith M. Tesno, I nominate, constitute
and appoint my sister, Joann Tesno Miller, Executrix of this
my last Will and Testament. I hereby relieve my Executrix
from the necessity of posting security in connection with
her duties as such in any jurisdiction in which she may
be called upon to act insofar as I am able by law to do so.
IN WITNESS WHEREOF, I/,.have hereunto set my hand
and seal this ~ ~ day of L,;~~ 1975.
~NC~~2-,~ .~~o-d (SEAL)
SIGNED, SEALED PUBLISHED and DECLARED by the
above-named HELEN J. TESNO as and for her last Will and
Testament, in the presence of us who, at her request, in
her presence and in the pzesence of each other have hereunto
subscribed our names as witnesses:
~~/ .: _~ f'~. ,~-:/ _ Address.~5t~ i~~/°w'J /~~-•i~~~LL~''/~h~~PL~,2+ti~/~,
~ Address F r~,~'~< /i~/ !~ U~ ,7~,
~ f; ,. T~
Page 4 of 4 Pages
In re:
ESTATE OF EDITI~ ~~. TESNO,
DECEASED
1N THE COURT OF COMMON PLEAS OF
~TJi~~RE~T AI~TD ~(ITTl~T'I'V~ PEl~T1~TCVLVANIA
ORPHANS' COURT DIVISION
NO. 21-09-0155
DISCLAIMER AND RENUNCIATION OF CERTAIN PROPERTY UNDER WILL OF
EDITH M. TESNO, DECEASED
IN ACCORDANCE WITH 20 Pa.C.S. §6201 et seq
1. Edith M. Tesno, deceased (the "Decedent"), a resident of Hampden
Township, Cumberland County, Pennsylvania, executed a will dated July 22, 1975 (the "Will")
2. The Decedent died January 25, 2009. The Will was probated February 12,
2009 with the Register of Wills of Cumberland County, Pennsylvania and Helen Tesno was
appointed Executrix. On February 28, 2009, Helen Tesno died. On March 13, 2009 Joann
Tesno Miller was appointed Administratrix CTA DBN of the Estate of Edith M. Tesno.
3. On March 13, 2009 Helen Tesno's Will dated July 22, 1975 was probated
in Cumberland County, Pennsylvania and Joann Tesno Miller was appointed Executrix of the
Estate of Helen Tesno.
4. Under the terms of the Will, the residue of the Decedent's estate is left to
her sister, Helen. The Will further provides that if Helen does not survive the Decedent by thirty
days, the Decedent's entire estate is to be distributed in equal shares to her nieces and nephews,
Harold W. Tesno, Jr., Linda L. Tesno, William L. Tesno, Andrea G. Tesno, Lorraine E. Miller
and Doris K. Miller.
At the time of Edith M. Tesno's death she also owned the following:
Belco Account No. 1642900, IRS Tax Refund, Blue Cross reimbursement, AAA reimbursement,
Patriot News reimbursement, ATT reimbursement, Doubleday reimbursement, Wachovia
reimbursement, inheritance from brother Roland R. Tesno (the "Accounts").
are as follows:
6. A full description of the Accounts, which are subject of this Disclaimer
Belco Account No. 1642900
IRS 2008 Refund
Blue Cross Reimbursement
AAA Reimbursement
$12,681.65
$1,202.00
$126.00
$24.32
EXHIBIT
n ~.-:,.. 1.io.,, vv:,~,L.,,r~o,,,o„r $7$,50
t a~itvt iv~.vv i.~,iiii~uio.,.ii~,..~
ATT Reimbursement $9.16
Doubleday Reimbursement $22.25
Wachovia Reimbursement $76.70
Inheritance from Estate of Roland R. Tesno $101,938.35
7. Joann Tesno Miller, as Executor of Helen Tesno's Estate, desires to make
an irrevocable and unqualified disclaimer of Helen Tesno's (and her Estate's) interest in the
Accounts and Real Estate described in Item 7 above.
8. Fewer than nine months have elapsed since the Decedent's death and
neither Helen nor her estate has accepted or received any interest in the Accounts described in
Item 6 above.
9. As a result of this Disclaimer, Helen Tesno's interest in the Accounts will
pass to Decedent's six nieces and nephews in equal shares in accordance with Decedent's Will.
The names of the six nieces and nephews and their interests in the Decedent's estate are:
Name Address
Harold Tesno, Jr. 85 Blue Ridge Drive 12.803%
Levittown, PA 19057
Linda Hochtman 8590 New Falls Road, 12.803%
Apt. J 10
Levittown, PA 19054
Andrea Clise 1416 Washington Road 12.803%
Westminster, MD 21157
William Tesno 31630 Trains Park 12.803%
Conroe TX 77385
Lorraine Miller 170 Fairway Drive 12.804%
Etters, PA 17319
Doris McElhenie 454 Elder Trail 12.804%
New Cumberland, PA 17070
Percentage
NOW, THEREFORE, pursuant to 20 PA. Cons. Stat. Ann. §6201, I Joann Tesno
Miller, Executrix of the Estate of Helen Tesno, acting on behalf of the Estate of Helen Tesno, do
hereby irrevocably renounce, disclaim and refuse to accept any right, title and interest in and to
the Accounts itemized in Item 6 above. While not a condition of this disclaimer, it
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is u~lderstood that, by reason of this Disclaimer, the disclaimed property will now pass under the
Will of F~dith M. Tesnn as follows: in eaua( shares to those named in Item ~ above.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~ day of
October, 2409.
ESTATE OF HELEN TESNO
e
JOANN TESNO MIL ER, EXECU
-3-
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~~~
On this ~~ day of October 2009, before me, the undersigned Notary Public in and
for the Commonwealth of Pennsylvania, personally appeared Joann Tesno Miller, satisfactorily
proven to me to be the person described in the foregoing Disclaimer and Renunciation, who
acknowledged that she executed the same for the purposes therein contained and that she desired
it to be recorded as such.
Notary Public
COMMO WEALTH OF PENNSYL
Notarial Seal NtA
Lori A. l3. Zerbe, Notary Public
C~tY Ot Harrisburg, Dauphin County
Co mission lac fires Jan. 7 2010
Member, Pennsylvania Association of Notaries
15403 1 10/23/09
-4-
Receipt by Fiduciary
1, Joann Tesno Miller, Administratrix of the Estate of Edith M. Tesno, ad t personal
service upon me of the foregoing Disclaimer and Renunciation, on this ~~ a' of October,
2009.
~.
Joann Tesno Miller,
1?J6'_3.1 10/19/09
_5_
Receipt by Beneficiary
I, Harold Tesno, J ., admit personal service upon me of the foregoing Disclaimer and
Renunciation, on this ~ day of October, 2009.
0~
Jr.
i,~eaa.i iarerov -6-
Receipt by Beneficiary
I, Linda Hochtman, admit personal service upon me of the foregoing Disclaimer and
Renunciation, on this a) day of October, 2009.
I
Linda Hochtman
154623. 110/ 19/09
_7_
Receipt by Beneficiary
I, Andrea Clise, admit personal service upon me of the foregoing Disclaimer and
Renwlciation, on this ~_ day of October, 2009.
\/~~~
Andrea Clise
uaezs.i iai~ro~ -$-
Receipt by Beneficiary
I, William Tesno, admit personal service upon me of the foregoing Disclaimer and
Renunciation, on this ~~ day of October, 2009.
William Tesno
ram_s.i iai~ia~ -9-
Receipt by Beneficiary
I, Lorraine Miller, admit personal service upon me of the foregoing Disclaimer and
Renunciation, on this .20~'` day of October, 2009.
Lorraine Miller
is~a,.i iaiv~+o9 -IO-
Receipt by Beneficiary
1, Doris McElhenie admit personal service upon me of the foregoing Disclaimer and
Renunciation, on this ~~`` day of October, 2009.
Doris McElhenie
i vez3. ~ iai9ro~ -~ 1