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HomeMy WebLinkAbout11-02-06 --~ '\ \ ',:, \, -~.. :,." . 'l.", ~ 15056051058 REV-1500 EX (06-05) PA Department of Revenue *' Bureau of Individual Taxes , PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death OFFICIAL USE ONLY ~o~~ty~o.de Year INHERITANCE TAX RETURN RESIDENT DECEDENT File Number 21 06 0613 Date of Birth 170-10-0927 06/24/2006 08/03/1911 Decedent's Last Name Suffix Decedent's First Name MI WERT SR. FRANKLIN D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name First Name MI ~p()u~e.'~ ,,~l:)?i13I~e.c.~~o/""~rT1~e.r, " THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ca:; 1. Original Return c:::> 2. Supplemental Return c::> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c::> 4. Limited Estate c:::> ct> c::> 4a. Future Interest Compromise (date of death after 12-12-82) c=:> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c::> 10. Spousal Poverty Credit (date of death c=:> 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Namel:l13ytil11e."!e.leph()~e.",t-J,~,ITl~e.r",,, 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes C) (717) 737-3405 SAIDIS, FLOWER, LINDSAY REGISTER O'S:'ILLS USE ::XJ rTl C) C) ::0 C":] ;---,-, C:J C) -n "'1 c-=S ITI First line of address or Post Office State ZIP Code Second line of address 17011 co Correspondent's e-mail address:tflower@sfl-Iaw.com Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which pre parer has any knowledge. SI NA URE OF I?ERSON ES SIBLE FOR FILING RETURN DATE 1 0/27/06 ADDRESS F. Douglas Wert, Jr., xecutor, 645 Sawmill Road, Mechanicsburg, PA 17055 ~2fJrj~VE A ESS , Saidis, Flower & Lindsay, 2109 Market Street, Camp Hill, PA 17011 PLEASE USE ORIGINAL FORM ONLY DATE 10/27/06 Side 1 L 15056051058 15056051058 --.J cz '" ,. --.J 15056052059 REV-1500 EX Decedent's Name: RECAPITULATION FRANKLIN o WERT 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) C=> Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:::> Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 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). . . . ... .. . .. .. ... ....... ... . .... . . . 11. 12. Net Value of Estate (Line 8 minus line 11) .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (line 12 minus line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of line 14 taxable at lineal rate X.O 45 941,452.03 16. 17. Amount of Line 14 taxable at sibling rate X .12 10,000.00 17. 18. Amount of line 14 taxable at collateral rate X .15 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 Decedent's Social Security Number ,.'..'.......................'.',.".............................................................-........-.....-.-.--. 1170-1 0-0927 186,000.00 718,060.61 71,832.13 42,000.00 1,017,892.74 56,097.39 ; 42,365.34 1,200.00 : 1 43,565.34 C;) 15056052059 --.J .. . . REV-1500 EX Page 3 Decedent's Complete Address: DECEDENfS NAME FRANKLIN D WERT STREET ADDRESS 5511 SILVER CREEK DRIVE 21 DECEDENfS SOCIAL SECURITY NUMBER 170-10-0927 CITY MECHANICSBURG STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 43,565.34 34,000.00 1,789.42 Total Credits (A + B + C ) (2) 35,789.42 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnteresUPenalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 0.00 0.00 7,775.92 0.00 7,775.92 A. Enter the interest on the tax due. Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 Ij] b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 Ij] c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 Ij] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [KJ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 Ij] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. , ~ . .... REV-1502 EX+ t.."W COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FRANKLIN D. WERT, SR. FILE NUMBER 21-06-0613 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE OF DEATH DESCRIPTION 1. DWELLING HOUSE AND LOT, 5511 SILVER CREEK DRIVE, HAMPDEN TOWNSHIP MECHANICSBURG, PA 17050 - PER ATTACHED APPRAISAL TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) 186,000.00 ~ ... 1 . .. . .. Capital Property Appl1llsers P.O. Box4072 Harrisburg. Pa. 17111 07120/06 The Wert Family 5511 Sllv8r Creek DrIve Mechanlcsburg, PA 17050 Re: Property: 5511 Silver Creek DrIve Mechanlcsburg, Pa 17050 Borrower: NJA FHe No.: In accordance with your request, we have appraised the above referenced property. The report of that appraisal Is attached. The purpose of this appralsallB to estimate the market velue of the property described In thIB appraisal report, as Improved, in unencumbered fee smple title of ownership. This report is baud on a physical analysis of the site and mprovements. a Iocational analysis of the neighborhood and city, and an economic analysis of the market for properties such as the subject. The appreisal was developed and the report was prepered In accordance with the Uniform Standards of Professional Appraisal Practice. The vew conclusions reported are as of the effective date stated In the body of the report and contingent upon the certlficetion and imiting conditions attached. It has been a pleasura to assist you. Please do not hesitate to coriact me or any of my staff if we can be of additional seNtce to you. i:IL~ LauriAWemer Cartlfled Resi:lential Appraiser .--~ . .. SUMMARY OF SALIENT FEATURES SubJect Address 5511 Silver Creek Drtve legal Description Deed Book 00201 Page 00851 City Mechanlcsburg CllIIlY Cumberland Slate Pa Zip Code 17050 Census Tract 113.02 Map Reference 38"()7..()459-123 SlH Prlce $ N1A Date of Sale N1A Borrower I CHent N/A lender The Wert Family Size (Square Feel) 1.676 Prlce per Square Fool $ 100.97 locaUon SwurbanlAvg Age 25 Yrs Est Condition Average Total Rooms 6 Bedrooms 2 Baths 2 Appraiser Laurt A.Wemer Date of Appraised Value 07120/06 final EsIlmaIe of Value $ 186,000 Form SSD - "TOTAl lor Windows" appraisal software by a 1a mode, 100. -1-300-ALAMQIlE .. REV-1503 EX+ 16-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FRANKLIN D. WERT, SR. FILE NUMBER 21-06-0613 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 1,770.198 SHARES GABELLI VALUE FUND-CLASS A@ 19.045, CU. 36240H106 2. WACHOVIA SECURITIES ACCT. #8673-0433 (SEE CONTINUATION SHEET ATTACHED)- VALUE AT DATE OF DEATH 718,060.61 THIS ACCOUNT WAS TITLED "MILDRED S. WERT, DECEASED." IT WAS TREATED AS A TESTATMENTARY TRUST F/B/O SURVIVING SPOUSE, FRANKLIN D. WERT, AND CAME INTO BEING UPON DEATH OF MILDRED S. WERT 07/07/2003. IT WAS A SOLE-USE TRUST (SEE ATTACHED WILL OF MILDRED S. WERT). 3. WACHOVIA SECURITIES ACCT. #38673-0219 (SEE CONTINUATION SHEET ATTACHED) TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) .. REV.' 503 EX+ 16..... COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Uvt~~ - ~ SCHEDULE B STOCKS & BONDS ESTATE OF WACHOVIA ACCOUNT #8673-0433 FILE NUMBER All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 2,224.986 shares BELLSOUTH CORP @ 35.4275 2. 839.392 shares QUEST COMMUNICATIONS @ 7.595 VALUE AT DATE OF DEATH 3. 921.499 shares VODAFONE @ 20.905 4. 20,000 WESTMORELAND COUNTY REVEVELOPMENT AUTHORITY BOND 5. 3,099.174 shares FEDERATED FIXED INCOME SEC STRATEGIC INCOME FD @8.415 6. 6,475.476 shares DRYDEN GOV'T INCOME FUND CL-A @ 8.59 7. CASH DEPOSIT/ACCESS FUND WITHIN SECURITIES ACCOUNT 8673-0433 78,825.69 TOTAL (Also enter on line 2, Recapitulation) (If more space is needed. insert additional sheets of the same size) . REV-'503 EX+ (6-9'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~~~- '3 SCHEDULE B STOCKS & BONDS ~ ESTATE OF WACHOVIA ACCOUNT #8673-0219 FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 4,696.991 shares AT&T @ 27.345 2. 53sharesAVAYA@ 11.515 3. 647.585 shares LUCENT @ 2.4075 4. 17 shares AGERE @ 13.78 5. 58 shares NCR CORP @ 35.6925 6. 1,969.045 shares VERIZON @ 32.82 7. 366 shares COMCAST @ 31.6425 8. 25,000 WESTMORELAND COUNTY REDEVELOPMENT AUTHORITY BOND 9. 4,088.398 shares FEDERATED WORLD INVT SER INC INTL HI INCOME FD CL B @ 8.575 10. 4,537.905 shares FRANKLIN PA TAX FREE INC FD CLA@ 10.195 11. 1,639.327 shares PUTNAM HI YLD ADVANTAGE FUND SBI CL A@ 5.9 12. CASH DEPOSIT/ACCESS FUND WITHIN WACHOVIA SECURITIES ACCOUNT TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) . . SAID IS SHUFF, FLOWER & LINDSEY AlTORNEYSoAToLAW 26 W. High Street Carlisle, P A Wert, Franklin D. Sr; Codicil for Franl< CODICIL TO THE LAST WILL AND TESTAMENT OF MILDRED So WERT I, MILDRED S. WERT, of Camp Hill, Cumberland County, Pennsylvania, declare this to be the First Codicil to my Last Will and Testament, dated November 9, 1999. ITEM I: This Codicil to my Will is prepared to adjust the shares of my residuary estate to take into account an advancement made to our son, DONALD R. WERTo This advancement and the adjustment described herein should be applicable whether my spouse predeceases me and my children inherit directly through my estate, or whether they inherit as residuary beneficiaries under any Trust I have established in my Will. Our son, DONALD R. WERT, made certain investments on our behalf with our funds, but in his name, in 1986 in Fairmont Associates Limited Partnership in the form of a loan. The loan was converted to stock in Integrated Health Services and then sold on January 24, 1992. Our initial investment was $25,000.00. However, when the investment was sold it yielded $69,103.00, for a gain of $44,103.00, on which it is estimated that he would have paid tax at 30.8%, or $13,583.74. Consequently, the amount that he held at that time on our behalf was $55,519.00. This investment was commingled in Donald's portfolio with the intent of returning the investment when a , SAIDIS ~HUFF, FLOWER & LINDSEY ATJ'ORNEYSeA TeLA W 26 W. High Street Carlisle, P A Wert, Franklin D. Sr.; Codicil for Fral to targeted asset was sold. However, in the meantime, he paid tax on the initial investment and has reported any earnings in his name from the date of the sale forward. Rather than reclaim the investment, we gifted it to him. We gifted $20,000.00 at the end of 1991, and $20,000.00 at the end of January of 1992, and the remainder in 1993. My spouse and I each gifted one-half of the total gift to him each year. Since we have made no such significant gifts to any of our other children, and in order that disbursement of our final estate be made in an equal fashion among all of our children, it is our desire to value the advancement by assuming that it would have increased in value by a rate of 6.5% compounded annually. For the purposes of this computation, the amount initially to bear interest shall be $55,519.00, and the date from which it shall be assumed to have increased in value in such fashion will be February 1, 1992. The resulting amount shall be considered to be an advancement, and each of our children shall received the same amount from either my residuary estate, or from the residuary of any Trust created under my Will prior to division of the remaining residuary which. shall be paid equally to all of our children, including DONALD R. WERT. We arrived at the interest rate of 6.5% considering that it is high enough to be fair to our other children, but significantly lower than Donald would have paid for a commercial business loan. The lower interest rate partially reflects the family nature of this transaction, and the value of Donald's advice on the investment to us. 2 , . II SAIDIS "FlUFF, FLOWER & LINDSEY AlTORNEYS'AT.LAW 26 W. High Street Carlisle, PA Wert, Franklin D. Sr.; Codicjl for Fral Although this language also appears in my spouse's Codicil, we do not want the advancement to be duplicated, but wish for the adjustment to take place only once. ITEM II: In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated November 9, 1999, together with this First Codicil, as and for my Last Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal this/6Y( fk,,~ ,2001. r day of SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: ,-tq~--<~ .~ I ZJ ~ Mildred S. Wert 3 SAIDIS 'HUFF, FLOWER & LINDSEY ATroRNEYSoAToU. w 26 W. High Street Carlisle. PA W~.rt, Franklin D. Sr.; Codicil for Fra" .. COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, MILDRED S. WERT, Testatrix, 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 a First Codicil to my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by MILDRED So WERT, the day of :d-c-b~~, , 2001, at J Testatrix, this t lQ~ Cbhl~h , Pennsylvania. ~~L ~ ZU~ Mildred S. Wert, estatrix NOTARIAL SEAl. . MERLENE J. MAAHEvKA. NOTARY PUSUC , CAAUSl.E, CI.JU8ERI.AND COUH1'Y PA ';j MY COMMISSION EXPIRES JUNE 8 ~ .-:t,.....1t1 ' 4 . .. SAIDIS ;HUFf, FLOWER & LINDSEY ATI'ORNEYSoAToLA W 26 W. High Street Carlisle, PA W.~rt, Franklin D. Sr.; Codicil for Fra COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We James D. Flower I Jr. , and Johnna Jo Kopecky the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as a First Codicil to her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Codicil as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by James Do Flower, Jr. and Johnna J.Kopecky ~()) this --' l 0 ~ day of ,2001. 1~~ 5 NOTARIAL SEAL MER1.ENE J. MAAHEVKA. NOTARY PUBUC CARUSl.E, CUUBEAtAND COUNTY, PA MY COMMI8SION EXPIRES JUNE 8, 2002 I. !, . ~ /;;::;" ,....~,::-...,.. r-.........,....,. p i t l, .. ~ ( ",'" \ r....- \', ~ ." \.~::::.<;'~ C.~>::.~) t t::,:,) '\::? " 1Ettsl 3IIIIillttnb QItsbunettl OF MILDRED S. WERT I, MILDRED S. WERT, of Camp Hill, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, and revoke any and all Wills and Codicils made by me. ITEM I: I direct that all my just debts and funeral expenses, including my grave marker and all expenses of my last illness,. shall be paid from my residuary estate as soon as practicable after my decease, as a part of the expense of administration of my 'estate. ITEM II: I give my household and personal effects and other tangible perSonal property of like nature to my husband, FRANKLIN 0... WERT, SR., if he survives me, together with all insurance policies thereon, if any. If my husband, FRANKLIN O. WERT, SR., does not survive me, I give such property to those of my children who survive me, in approximately equal shares. In.. the event of any disagreement among my children with regard to any such assets, all such disagreements shall be conclusively resolved by my Co-Executors or Executor. ITEM III: I give and bequeath the sum of Two Thousand ($2,000.00) Dollars to GOOD SHEPHERD ROMAN CATHOLIC CHURCH. ITEM IV: I give and bequeath the sum of One Thousand ($1,000.00) Dollars to MARIAN 1ST MISSIONS. ITEM V: I give and bequeath the sum .of One Thausand ($1,000.00) Dallars ta OBLATES MISSIONS. ITEM VI: If my husband, FRANKLIN o. WERT, SR., survives me by thirty (30) days, I give, devise and bequeath ta my Trustee, hereinafter named, ta be held IN TRUST, during the life of my said husband, FRANKLIN 0.. WERT, SR.., a sum equal ta the maximum dallar amaunt, if any, which can then pass free .of federal estate tax in my estate by rea san Of the unified credit against federal estate tax allawable ta my estate 'an' the date , ' .of my death (the "credit shelter amaunt"), reduced by the aggregate .of (1) all items includable in my estate far federal estate tax purpases which either are ,dispased .of in previaus articles .of this Will or pass .outside .of this Will but ,.only ,if such items da nat qualify far the federal estate tax marital ded~ctian .or the federal estate tax charitable deductian, and (2) the amount of 'any administratian expenses claimed as incame tax rather, than estate tax deductians and (3) the amaunt .of any state death taxes payable by my estate~ . This Trust shall be referred ta and knawn as my CredifShelter Trust. The aforementianed sum shall be held farthe follawing uses and purpases~ A. T.o pay the incame to him inc.onvenient installments, at least quarter- annually. " B. The Trustee may apply the net incame of th,is Trust far the benefit .of my said h~sband should he by reason of age or illness be incapable of disbursing it. C. As much of the principal of this Trust as the Trustee, in its sale and , , absolute discretion may fram time ta time think advisable far the suppart .of my husband to maintain h,im in the statian .of life ta which he is accustamed at my death and after taking inta cansideratian his other readily available assets and sources '.of incame .or during illness or emergency, may be either paid ta him .or applied directly far him. , 2 D. Upon the death of my husband, FRANKLIN D. WERT, SR., the then- remaining principal and any accumulated or undistributed income shall be distributed as follows: 1. The sum of Ten Thousand ($10,000.00) Dollars to my sister', JOAN K. WOODBRIDGE. Should she die prior to receiving this bequest, I direct said sum to be paid to her children, in equal shares, JOHN WOODBRIDGE, STEVEN/STEPHEN . WOODBRIDGE, MICHAEL WOODBRIDGE, KENNETH WOODBRIDGE, JOANNE WOODBRIDGE and GREGORY WOODBRIDGE. 2. The balance in equal shares among my six' (6) children, FRANKLIN D. WERT, JR., CAROL M. SMITH, DAVID K. WERT, BARBARA J. HAGUE, DONALD R. WERT, and DEBORAH K. EMIG, or their issue, per stirpes, provided that if any beneficiary entitled to distribution shall then be under age twenty-two (22),.the share of such beneficiary shall be held by the Trustee, in further separate Trust, for the following uses and purposes: a. ' If the beneficiary is under age eighteen (18), to expend and apply so much of the net income (any income not expended or applied to be accumulated and added to principal) and so much orthe principal of each Trust as the Trustee, after consultation with the guardian of said beneficiary, shall consider advisable for the ~upport, maint~nance and education (including college education, both graduate and undergraduate). ' b. After the beneficiary attains the age of eighteen '(18), thereafter to pay to such beneficiary the net income together with so much of the principal thereof as Trustee shall consider advisable for the support and education (including college education', bot~ graduate and undergraduate) of such beneficiary, after taking into consideration his other readily available assets and sources of inco,me. ' c. Up to the entire balance of principal and undistributed income, of the then-remaining share of such beneficiary shall be distributed to that beneficiary at or after age twenty-two (22). Distribution at or after this stated age shall be made only in the event the beneficiary requests such distribution by a writing intended to take effect during his lifetime, executed by him upon or after attaining age twenty-two (22) and delivered to my Trustee. d. If any Trust beneficiary shall die before receiving final distribution of his entire share, the undistributed balance shall be distributed to the beneficiary. he names specifically in his Will, referring to this Trust. Should said beneficiary die without a wm provision specifically referring to this Trust, then his share shall be paid to his heirs at law. . 3 .. e. In the event that any of my children predecease me, leaving no issue surviving, then whatever gift or bequest would have passed to such child shall be distributed to my surviving children, or their issue, per stirpes. E. I direct that my Co-Executors and their successors shall not elect that this Trust be included in my husband's estate .as. a part-of the marital deduction. ITEM VII: It is my expectation that my husband shall have established a. revocable Trust appointing my sons, DAVID K. WERT and FRANKLIN D. WERT~ JR., as Trustees, and paying the income to him for life. If such a revocable Trust exists as of the date of my death, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wherever situate to said Trustees, DAVID K. WERT and FRANKLIN D.WERT, JR., for the benefit, n~vertheless of my husband, ~RANKLIN D. WERT, SR. Should he not have established such a Trust, or should he have revoked it prior to the time this bequest takes .effect, I give, devise and bequeath the rest, residue and remainder . of my estate of every nature and wheresoever situate outright to my husband, FRANKLIN D. WERT, SR. ITEM VIII: Should my husband, FRANKLIN D. WERT, SR.., fail to survive me by thirty (30) days, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever ~ituate to FRANKLIN D. WERT, JR., CAROL M. SMITH, . DAVID K.. WERT, BARBARA J. HAGUE, DONALD R. WERT and DEBRA K. WERT, or their issues, per stirpes, provided that if any beneficiary entitled to distribution shall then be under age 22 years, the share of such beneficiary shall be held by the Trustee, in accordance with. the terms set forth in Item VI, 0,2, above. 4 ITEM IX: If my husband, FRANKLIN D. WERT, SR., makes a qualified disClaimer (as defined in Section 2518 of the Internal Revenue Code, as amended) with - respect to all or any portion of the interest in property given to him under any provision of my Will, I give such disclaimed property interests to the Trustee of my Credit Shelter Trust, IN TRUST, for the benefit of my said husbanp'during his lifetime with the balance of the principal and interest passing in conformity with the terms of Item VI-D-2 ~ereof.' ITEM X: My Co-Executors, Co-Trustees, and their successors shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To borrow money from any person or institution, including my fiduciary and to ,mortgage .or pledge any or all real or personal property as they in their sole discretion shall choose, without regard for the dispositive provisions of this instrument, except that no property passing to the marital deduction share shall be so mortgaged or pledged. ' B.' To reasonably compromise claims asserted by or against my estate: c. To join with my husband in filing a joint income tax return 'without requiring him to indemnify my estate against liability for the tax attributable to his income, and to consent to any gifts made by my husband being treated as having been made one-half by me for the'purpose of federal laws relating to gift tax. D. To retain any or all of the assets of my estate, real or personal, without regard to any principle of diversification or risk. E. To sell at public sale, to exchange, or to lease for any period of time, any real or personal property and to give option for sales, exchanges, or leases, for such prices and upon such terms or conditions, as they deem proper. 5 F. To make loans to, to sell to, and to buy property from my or my husband's executor or adm'inistrator or my Trustee. This shall not be construed as a command to exercise these powers under any circumstances. All sums payable. to the Trust established in Item VI hereof from whatever source shall be utilized for s~ch loans or to purchase assets from my Co-Executors at final federal estate tax values. G. To exercise any law-given option to pay death taxes in installments, the payment of interest due on such installments to be a charge against principal of my Credit Shelter Trust. . H. Notwithstanding any power granted expressly or impliedly herein, such shall be void and of no effect as to the marital gift if such would either eHminate said gift or reduce it below that e'lected by my Executor. , ITEM XII: All shares of principal and income hereby given shall be free from . anticipation, assignment, pledge ~r obligation to the beneficiaries and any of them, and . shall not be subject to any execution, attachment, levy or sequestration or other claims of the creditors of said be'neficiaries or'any of them. ITEM XIII: All federal, state and other death taxes payable because of my death, with respect to the property passing under this Will and forming my gross 'estate for tax purposes, including any interest or penalty imposed in connectio~ with such tax, shall be. paid out ~f the non-marital residue of my estate, if any. Any such tax, including interest or penalty imposed, due by virtue of taxable property forming my gross estate, passing u'nder this Will shall be paid directly from such property and shall not be paid out of the marital . or charitable deduction share of my estate. It is my specific command and intent herein that no property forming part of the marital or charitable deduction share of my estate be 6 I utilized to payor be reduced by any federal estate or Pennsylvania (or other state) inheritance or estate taxes. ITEM XIV: I appoint my sons, DAVID K. WERT and FRANKLIN D. WERT, JR., - to serve as Co-Trustees under this Will. Should either of my sons, DAVID K. WERT and FRANKLIN D. WERT, JR., fail to qualitY or cease to act as Co-Trustees,. I appoint my ,- daughter, DEBORAH K. EMIG, as successor Co-Trustee of this my Last Will and Testament. Should both of my remaining son and my daughter, DEBORAH K. EMIG, fail to qualify or cease to act as Trustee, I appoint -FIRST UNION NATIONAL BANK, to serve as successor Trustee under this Will. I direct that a majority of my then-surviving children shall have the right to remove FIR.ST UNION NATIONAL BANK as fiduciary and appoint a successor corporate fiduciary. ITEM XV: I direct that no Executor, Trustee or their successors serving hereunder be required to post bond or enter security in any jurisdiction. ITEM XVI: I appoint my sons, DAVID K. WERT and FRA~KLI-N D. WERT, JR., or th~ survivor of them, as Co-Executors of this my Last Will and Testament. Should both my Co-~xecutors, DAVID K. WERT and FRANKLIN D. WERT, JR., fail to qualify or cease to act as Co-Executors, I appoint my daughter, DEBORAH K. EMIG, as Executrix of this my Last Will and Testament. ITEM XVII: As Guardian of any property which passes under or outside of my Will to a minor and with respect to which I am authorized to appoint a Guardian and have not 7 specifically done so outside of my Will, I appoint my sons, DAVID K. WERT and FRANKLIN D. WERT, JR., or the survivor of them. ITEM XVIII: All references herein to the singular or the masculine shall include the plural or the feminine respectively, where appropri~te throughout this my Last Will and Testament. IN WITNESS WHEREOF, have hereunto set my hand and seal this 'ii/t I day of . IV . ~~~. , 1999. /}J.J.~ ><f 2t/~ Mildred S. Wert . SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: 8 \ COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, MILDRED S. WERT, Testatrix, whose flame 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 express~d. Sworn or affirmed to and acknowledged before me, by MILDRED S~ WERT, the Testatrix, this qi:1\ day of , 1999.' fr7~ xf, ZA/~ Mild red S . Wert, Testatrix , NOTAAlALSEAL MERLENE J. MARHEvKA. NOTARY PUBLJC CARLISLE, CUMBEALAND COUNIY. PA MY COMMISSION EXPIAES JUNE 8. 2DD2 9 ), COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We, James D. Flower, Jr. and .Linda Jumper , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, qo depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the pu.rposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. . Sworn or affirmed to and subscribed to before me by James and Linda Jumper this -a ~. day .Flowe:r;:-, Jr. 1999. NOTAFIIALSEAL MEAUiNE! J. MAAHE\IKA. NOTARY PUBLIC OAAUst.!. CUMBERLAND COUNTY, PA ", MV OOMMISSION mcPIAES JUNE 8. 2002 . 10 :f'" GAB ELL I FUN D 5 PortfoliD Summary January 1, 2006 through June 30, 2006 Page 2 of 3 For more information about your account: t) Visit our website www.gabelli.com ~ Or call 1-BOO-GABELLI ( 1-800-422-3554) 914-921-5100 e Fax information 914-921-5118 ~ E-mail commentsinfo@gabelli.com Account Summary . As of June 30, 2006 Change In Fund Owner Beginning Investment Closing Fund Name Account Number Account Type Value 0 Additions = Withdrawals 01= Value 51 Market Value MILDRED S WERT Gabelll Value Fund-Class A 872610 Non-RetIre $32,058.29 $0.00 $0.00 $2,637.59 $34,695.88 Total Investment Value $32.058.29 $0.00 $0.00 $2.637.59 $34.695.88 Distributed by GabelH & Company, Inc.. One Corporate Center. Rye, NY 10580 ~ C\l co ~ I ~I~IIIIII ~IIIIIIIIIIIIIIII ~II Date Open 26-Jun-06 23-Jun-06 High Low 35.69 35.82 Close 35.24 34.96 Volume Adj. 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BELCO COMMUNITY CREDIT UNION ACCT #038770 2. BELCO COMMUNITY CREDIT UNION ACCT #107590 3. WACHOVIA CHECKING ACCT. #1010080253578, PRINCIPAL $1,584.69, PLUS ACC. INT. $0.08 4. WACHOVIA SAVINGS ACCT. #1010092968262, PRINCIPAL $49,129.02, PLUS ACC. INT. $36.58 5. HOUSEHOLD GOODS AND FURNISHINGS, PER ATTACHED APPRAISAL 6. 1994 CAPRICE CLASSIC AUTO, 41,500 MILES, BLUE BOOK VALUE 7. COIN COLLECTION, APPRAISAL ATTACHED 8. JEWELRY, APPRAISAL ATTACHED TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) VALUE AT DATE OF DEATH . BELeo Community Credit Union L getting you there II STATEMENT OF ACCOUNT Page 2 MAIN OFFICE: 403 N. 2nd S1r8et P.O. Box 82 Harrisburg. PA 17108 FRANKLIN D WERT JOINT OWNERS MILDRED KENNEY-WERT 0601 PREVIOUS BALANCE II .=. SAVINGS 216595 0630 DIVIDEND 178 216773 THE ANNUAL PERCENTAGE RATE IS 1.00 THE ANNUAL PERCENTAGE YIELD IS 1.00 THE ANNUAL PERCENTAGE YIELD EARNED IS 1".00 0630 NEW BALANCE 216773 TOTAL DIVIDEND YEAR- TO-DATE far II savings elcept IRA. Dividends shawn, If S 1 0 ar DV8r, wi! be ~d to the In1lmll RIVlIIUI Service fDi' this caIBndar year. 10.72 TOTAL FINANCE CHARGE YEAR- TO-DATE far "laans. 0.00 NOTICE: Seel1Mlrse side far inpartant infarmation. 07010RR Community Credit Union L getting you there II STATEMENT OF ACCOUNT Page 1 . .BELeO MAIN OFFICE: 403 N. 2nd S1nIIt P.O. Box 82 Hlrrisburg, PA 17108 111111I11I11I1111111111111111 U.lllllllllllllllllllllllllllllllofOINT OWNERS f"~\4Q~.iD,;\,Ki~),;W.~~~jI;:~i~~!~~1' >,F'RANKL IN D. WERT 5511 SILV'ER CREEK DR MECHANICSBURG PA 17050-1972 0601 PREVIOUS BALANCE ~ ~ SAVINGS 0630 DIVIDEND 178 THE ANNUAL PERCENTAGE RATE IS 1.00 THE ANNUAL PERCENTAGE YIELD IS 1.00 THE ANNUAL PERCENTAGE YIELD EARNED IS 1.01 0630 NEW BALANCE 216603 TOTAL DIVIDEND YEAR- TO-DATE far II savings except IRA. DividInds shawn, if $10 Dr DYIr, wi be ~ 11 1hIIln1lmll RIMIIIUI Service far 1his caI8nd.- year. .INnlr.6TF~ FFFFr.TIVF nATF 10.71 TOTAL FINANCE CHARGE YEAR- TO-DATE far alllaans. 0.00 NOTICE: S.. ",verse side far important information. 0601823 r4A ~~ 4UOIJl.1.00.1.VU .J.,VI ..1..\..1, L..V"''''''' ....,........., ........a :.. >X ,.- -;;:5...-[:-~ ~HOVIA Reference 10: 179 SO 11 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 October 18, 2006 SAlOIS SHUFF FLOWER & LINDSAY 2109 MARKET STREET CAMP lllLL, P A 17011 SUBJECf: Verification I Confirmation of Account and Balance Information provided for: Customer: FRANKLIN D. WERT (SSN# 170-10-0927) Date of Deatb: June 24, 2006 Deposit Accoont Information Account Type Account Number Date of Death Ba.lllDCC Average Balance. Date Opened Maturity Interest .Accrued YTD Date Date Rate Interest Interest Paid Closed CAP CHECKING ACCOUNT 9620837874 LEGAL TI'lLE: :MILDRED S. WERT CAP,BROKERAGE AND SELF-DIRECTED IRA ACCOUNTS HAVE BEEN CONVERTED TO W ACHOVlA SECURITIES. YOUR REQUEST HAS BEEN'FORW ARDED FOR PROCESSING AND WILL BE MAILED UNDER SEPARATE COVER.FOR QUESTIONS PLEASE CALL WACHOVlA SECURITIES AT 1-866-874-2717. 3/30/2000 9/1212006 CAP CHECKING ACCOUNT 9620837861 3/30/2000 9/1212006 LEGAL TITI..E: FRANKLIN D. WERT SR. CAP,BROKERAGE AND SELF-DIRECTED lRAACCOUNTS HA VB BEEN CONVERTED TO W ACHOVlA SECURITlES.YOUR REQUEST HAS BEEN FORWARDED FOR PROCESSING AND WILL BE MAILED UNDER SEPARATE COVER.FOR QUESTIONS PLEASE CALL W ACHOVIA SECURITIES AT 1-866-874-2717. CHECKING 1010080253578 LEGAL TITLE: ESTATE OF MILDRED S. WERT FRANKLIN D. WERT JR. EXECUTOR $1,584,69 8/18/2003 SO.OB $1.14 CFrECKING 1010092968262 LEGAL TI'lLE: ESTATE OF MILDRED S. WERT FRANKLIN D. WERT JR. EXECUTOR $49,129.02 2/12/2004 $36.58 $531.48 . Due to system limitatioIlS,. we can emly provide a twelve month average balance on depository accounts. Other Account Information Account Type BROKERAGE Account Number 86730217 Date of Balance Date Opened 3/24/2000 Date Closed Ledger Collected BROKERAGE 86730219 313012000 0( APPRAISAL SUMMARY It is in my opinion, that as of d.o.d June 24, 2006, the Fair Market Value of the personal property of Franklin D. Wert, deceased, 5511 Silver Creek Rd. Mechanicsburg, PA 17050: (Eight Thousand Four Hundred Fifty Eight Dollars and Zero Cents) ($8,458.00) mIS APPRAISAL SER VICES The reoort must be read in its entiretv. The Aooraisal Summarv ONLY is not the aooraisal reoort. '. 4 , .. ll} '0 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal property of Franklin D. Wert, deceased, 5511 Silver Creek Rd. Mechanicsburg, PA 17050, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. June 24, 2006 & reported on July 21,2006. The date of inspection was July 11,2006. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in FAIR to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. IBIS APPRAISAL SERVICES 3 . Kelley Blue Book - Private Party Pricing Repon - l;neVrOle1:, "ilpn~., ....ilaa.... r G!lV .. _. _ FIND THE RIGHT CAR Compare Used vs. New I~!l~er~~!~_o~____ ,._ _j!J I~t~~~~~_~~~.'!~~~,__"., ,.._ I~ed~n Ii To View Ust, Click View Another Vehicle l~~~~,~_.Y~,a.r.'~'.. t~~I:..ct,I\1~~e._.., t~el~c~_~.o~e~::: _ .._.11 _III . ~. Or Search by Category l> Or Change ZIP Code .. Vehicle Condition Ratings -0 Check Vehicle Title History Excellent t'XlOt'JO $3,070 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good (Selected) CXXlO $2,720 "Good" condition means that the vehicle Is free of any major defects. This vehicle has a clean title history, the paint, body and Interior have only minor (If any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall Into this category. Fair r..x.:JD;',:,T $2,325 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is stili in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Poor O"{'~{';' NI A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition. The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle in poor condition may require an independent appraisal to determine Its value. * Pennsylvania 07/02/2006 Accurate Condition Appraisal 0 Change Condition Accurately appraising the condition of a vehicle is an Important aspect in determining Its Blue Book value. TakIng our 16 question conditIon qUiz will ensure you know the correct condition rating. NEXT STEPS: C Search Local Listings o Sell Your Sedan @ 2006 Kelley Blue Book Co., Inc. All rights reserved. Jul-Aug 2006 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuatIons will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the'lndividual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v. 06070) http://www.kbb.comlkb/ki.dll/kw.kc.ucp?kbb.PA;;PA041 ;&17055&584032&;u... 71212006 -- USA QS(9 F. Douglas Wert Jr. ,".... .. ," .....".", '.'~'" '-,' .-..-....". ,~.._.s.'-.."...y,'.;<.,..."Y.,,-.-.-.-.-. .---,--' ,-,',' - --.-._..,._.,.,-__,,..._..,.,_.._'.___....,...,~--,..,,,,.,.,..~,,.,_,_.,.-."...'..,..-".."",...,_.__;....,.. "...,..,-.'''._...,'"._..__.,,~.,,'',.,____~""''.....,.~_.._~'"'... ,.~J:J.~~_r__..._.,~.."_."."'..,.~_.._._,,,l:L~K,1Q...-'_._.___..__'..._ __:ro,\\e(l._.,._",.,,~__.,"_........,__..-_,_&_l.,Q_~_QJ..._.."'.._.,.-....,._ b~~~==~:~:~~~~~:~=-~-===-=: ,15k~fif?,_","__"~...__._"J~~q?2,.,__"_."".,_..,,,..,.."__~_ ~qJ~...~l,.._""_,.,,..,.,_,_d?....QJ._~J,QQ.,""',.,""""".........".,.....",....,.,.", . ..,.,.-,-...____,_..,."._...J;Q~:g,.,,,.,.,.~,.___Q~!,()a_,,',.'__'.._.____..,'.'...,..,'... '.'..,....,',.....-.',.,..,.,.....,...,.-,....,.,.......'... ..........,."....,."......"..."....,......,..1~Qqi,1.1...,...,......,., ..._.JbJ:\Q.J1:c.tJ.,kt.8QL':ct2.~WQ:r:-\:hJl){l:r&~~~ ".---,,,.~-ffi1lt:e:-...._._:th~,te~.Q(<2._..__.,',..__'"___.__..,..,......_,_.._.....,. .....,.'...........'..-.'"......-......,.,....-.-..-.--,.,..,"_._"-"..~"...1~ld2!Ol2_,..".__.,,... The Games of the xxvm Olympiad Athens · 13-29 August 2004 II....' 3.r~~".." ~~ .._"eJ; b~:\. ..~ ~ ~....~ .~ I' -, ...........Q. \~ :~); .~ ~1{,,1i I ~'tt\~\. ~ ~,' /~}~!-' ~.: :.:~; ~ . ~. ~~'~ . ~t'i{:~ Sf) i .~~ ~ ~ .~.~~~~~:~~ .~~ " ..r. 8: ~" .',. L.N~ ~.~.~ 1119. 3 ~ ...' ~: 1/.: . r 0" ~.. :.....~ ~j. 7l ~l~ '. ., It .. . l .2lJ'.' ~ ~ ~ ~ ~II ~ t:J~'r~:'/'l. ,/I ~';-:':,J , . .., . ~ ~ /'1 The foregoing Appraisal is r:,:f!with the ~nderstanding tllat the Appr ser assumes no liahility with ~ ' . r:,.~S 6resp~wn~.:ti~eJ.at m~ fcrkifO~e ZV~~~prai~/h.'r 1!o (JO I~~I IgJl'b .?.. St~'h~ ~ '1J $0 ()d ~~~ 1~~.I....,..'-ffA'J/U..", ~~klj~~ .~ ~ .A\_'W,q/N~tJ~TE~r.;.b I I ,"5 (~ ~ ~ ,"", \..~, , ~ v. ..: V'".G'~ '.~. ..d}~~ ..~~~ ~~~A3? ~: ,'~~~ ~ ~ l.../" ~ . ~~~~ ,.......-.......... ... w. ...... .....l J;I i""1 "'\ -:-~ I It .... ~ "-. ~ ,. lit \~ ~ I:i ": ~\. l' ~)~fatmlir h~.~~~ ~~ ~ ) If 'i~ - .. ROSE MARIE'S ANTIQUES Jewelry, Estate Liquidations, Appraisals 2136 Market Street CAMP HILL, PENNSYLVANIA 17011 (717) 763-8998 ,I.l}j J ~ :~. Ilf ~ TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certify that we .J:ulve .this.-J!.ay car~ully examined the following listed and described articles, the property of: ~ or-. ~ NAME Fra-rJL&n D. Wut "... .. . t 1/\ ..' ~:), ADDRESS We estimate the value as listed for insurance or other purposes at the current retail value. excluding Federal and other taxes. In making this Appraisal. we DO NOT agree to purchase or replace the articles. REV-15lO EX. (6-9'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FRANKLIN D. WERT, SR. FILE NUMBER 21-06-0613 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REY-1500 COYER SHEET is yes. DESCRIPTION OF PROPERTY EXCLUSION TAXABLE ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND NUMBE THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. (IF APPLICABLE) YALUE 1. CAROL M. SANCHEZ, DAUGHTER, GIFT OF APRIL 6, 2006 2. TERRY WEIST, DAUGHTER IN LAW, GIFT OF APRIL 6, 2006 3. BARBARA J. HAGUE, DAUGHTER, GIFT OF APRIL 6, 2006 4. DONALD R. WERT, SON, GIFT OF APRIL 6, 2006 5. DEBORAH K. EMIG, DAUGHTER, GIFT OF APRIL 6, 2006 6. FRANKLIN D. WERT, JR., SON, GIFT OF APRIL 6, 2006 TOTAL (Also enter on line 7 Recapitulation) (If more space is needed, insert additional sheets of the same size) 42,000.00 REV.1511 EX+ 112.99>. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FRANKLIN D. WERT, SR. FILE NUMBER 21-06-0613 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION FUNERAL EXPI;NSES.: Myers-Hamer Funeral Home, professional services & use of facilities 2, Casket 1. 3. Vault 4. Cash advanced for flowers, organist, obituary, death certificates, alter servers and mass offering 5. Funeral Luncheon/Reception, food (1,896.30), beverages (367.20) and misc. (265) 6. Grave opening and Interment B. ADMINISTRATIVE COSTS: 1 . Personal Representative's Commissions Name of Personal Representative(s) Franklin D. Wert, Jr. Social Security Number(s)/EIN Number of Personal Representative(s) 209-28-7663 Street Address ..645 Sawmill Road City.. Mechanicsburg Year(s) Commission Paid: 2007 State PA Zip 17055 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Marie Huber, 2006-2007 school real estate tax Real Estate appraisal 8. 9. Personal property appraisal 10. Executors Notices 11. Lawn mowing & home repairs, 5511 Silver Creek Drive AMOUNT 1,465.00 300.00 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FRANKLIN D. WERT, SR FILE NUMBER 21-06-0613 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Carol Sanchez, gift check dated April, 2006, deposited after death, also shown as gift on Schedule G 3. Com cast 2. hampden Twp, water-sewer service 4. Holy Spirit Hospital 5. PPl TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) '*' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FRANKLIN D. WERT, SR. FILE NUMBER 21-06-0613 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] 1. JOAN K. WOODBRIDGE, 1120 Rundle St., Scranton, PA 18504 SISTER-IN-LAW 2. JENNIFER JONES, 1444 Timber Brook Dr., Mechanicsburg, PA 17050 GRANDDAUGHTER 3. MICHAEL WERT, 4406 N.E. 33rd St., Portland, OR 97211 4. BARBARA J. HAGUE, 5344 East Rock Ridge Rd., Phoenix, AZ 85018 5. CAROL M. SANCHEZ, 7530 Lost Range Peak, Littleton, CO 80127 6. DONALD WERT, 647 Sawmill Rd., Mechanicsburg, PA 17055 7. DEBORAK K. EMIG, 792 Big Mount Rd., Thomasville, PA 17364 8. FRANKLIN D. WERT, JR., 645 Sawmill Rd., Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS (If more space is needed, insert additional sheets of the same size) TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET , , SAIDIS SHUFF, FLOWER & LINDSEY ATfORNEYSeAT-LAW 26 W. High Street Carlisle, PA Wert, Franklin D. Sr; Codicil for Franldin CODICIL TO THE LAST WILL AND TESTAMENT OF FRANKLIN D. WERT, SR. I, FRANKLIN D. WERT, SR., of Camp Hill, Cumberland County, Pennsylvania, declare this to be the First Codicil to my Last Will and Testament, dated November 9, 1999. ITEM I: This Codicil to my Will is prepared to adjust the shares of my residuary estate to take into account an advancement made to our son, DONALD R. WERT. This advancement and the adjustment described herein should be applicable whether my spouse predeceases me and my children inherit directly through my estate, or whether they inherit as residuary beneficiaries under any Trust I have established in my Will. Our son, DONALD R. WERT, made certain investments on our behalf with our funds, but in his name, in 1986 in Fairmont Associates Limited Partnership in the form of a loan. The loan was converted to stock in Integrated Health Services and then sold on January 24, 1992. Our initial investment was $25,000.00. However, when the investment was sold it yielded $69,103.00, for a gain of $44,103.00, on which it is estimated that he would have paid tax at 30.80/0, or $13,583.74. Consequently, the amount that he held at that time on our behalf was $55,519.00. This investment was commingled in Donald's portfolio with the intent of returning the investment when a SAIDIS HUFF; FLOWER & UNDSEY ATJ'ORNEYS-AT"IAW 26 W. High Street Carlisle. PA Wert, Franklin D. Sr.; Codicil for Franklin targeted asset was sold. However, in the meantime, he paid tax on the initial investment and has reported any earnings in his name from the date of the sale forward. Rather than reclaim the investment, we gifted it to him. We gifted $20,000.00 at the end of 1991, and $20,000.00 at the end of January of 1992, and the remainder in 1993. My spouse and I each gifted one-half of the total gift to him each year. Since we have made no such significant gifts to any of our other children, and in order that disbursement of our final estate be made in an equal fashion among all of our children, it is our desire to value the advancement by assuming that it would have increased in value by a rate of 6.5% compounded annually. For the purposes of this computation, the amount initially to bear interest shall be $55,519.00, and the date from which it shall be assumed to have increased in value in such fashion will be February 1, 1992. The resulting amount shall be considered to be an advancement, and each of our children shall received the same amount from either my residuary estate, or from the residuary of any Trust created under my Will prior to division of the remaining residuary which shall be paid equally to all of our children, including DONALD R. WERT. We arrived at the interest rate of 6.5% considering that it is high enough to be fair to our other children, but significantly lower than Donald would have paid for a commercial business loan. The lower interest rate partially reflects the family nature of this transaction, and the value of Donald's advice on the investment to us. 2 SAIDIS illlJFE FLOWER & LINDSEY AlTORNEYSeAT-LAW 26 W. High Street Carlisle, P A Wert, Fnmldin D. Sr.; Codicil for Franklin Although this language also appears in my spouse's Codicil, we do not want the advancement to be duplicated, but wish for the adjustment to take place only once. ITEM II: In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated November 9, 1999, together with this First Codicil, as and for my Last Will. day of IN WITNESS WHEREOF, I have hereunto set my hand and seal this 1Jd( hJ.-,/ it!' ? ' 2001. d~'o:0~ Franklin D. Wert, Sr. SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: 3 . . SAlDIS ;HUFF, FLOWER & UNDSEY A1TORNEYSoA,..U W 26 W. High Street Carlisle, PA Wert, Franklin D. Sr.; Codicil for Franklin COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, FRANKLIN D. WERT, SR., 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 a First Codicil to my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by FRANKLIN D. WERT, SR., the Testator, this -----1l~ day of ~~6 ,2001, at Co.~ , Pennsylvania. cP~~YJ~ Franklin D. Wert, Sr., Testator NOTARIAL SEAL MERLENE J. MAAHIMCA, NOTARY PU8UC CARUSI.E. CIJM8EFIN<<) COUNTY, PA _MY COMMI88ION EXPIRES JUNE 8. aoae 4 SAIDIS HUFF, FLOWER & UNDSEY ATJ'ORNEY5-AToU W 26 W. High Street Carlisle. PA Wert, Fnmk1in D. Sr.; Codicil for Franklin . . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We, James D. Flower, Jr.. and Johnna J. Kopecky the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as a First Codicil to 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 Codicil 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. Sworn or affirmed to and subscribed to before me by James D.. Flower, Jr. and Johnna J. Kopecky ~~(r- this --.1 (0 Ch day of , 2001. NOTNUAL SEAL MERl.ENE J. MAAHEVKA. NOTARY PU8UC CARUSLE. ClIlMBEFILAND COUNTY, PA 5 MY COMMISSION I!XPIAeB JUNE I,IOG2 '!II _ ~. ..... . ~:;1.;rj8/rj8/ WI_ -rr ~~ FILE COpy )Lagt llIJill attb Qlt!itctttttnl , OF FRANKLIN D. WERT, SR. I, FRANKLIN D. WERT,IR., of Camp Hill, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, and revoke any and all Wills and Codicils made by me. ITEM I: I direct that all my just debts and funeral expenses, including my grave marker ~nd all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease, as apart of the expense of administration of my estate. ITEM II: I give my household and personal effects and other tangible personal property of like nature to my wife, MILDRED S. WERT, if she survives me, together with' all insurance policies thereon, if any. If my wife, MILDRED S. WERT does not survive me, I give such property to those of my children .who survive m~, in approximately equal shares. In the event of any disagreement among my children with regard to any such assets, all such disagreements shall be conclusively resolved by my Co-Executors or Executor. ITEM III: If my wife, MILDRED S. WERT, survives me by thirty (30) days, I give, devise and bequeath to my Trustee, hereinafter named, to be held IN TRUST, during the life of my said wife, MILDRED S. WERT, a sum equal to the maximum dollar amount, if '" arw, which can then pass free of federal estate tax in 'my estate by reason of the unified credit against federal estate tax allowable to my estate on the date of my death (the "credit shelter amount"), reduced by the aggregate, of '(1) all ,items includable in my estate for federal estate tax purposes which either are disposed of in previous articles of t6is Will or pass outside of this Will b~t only if such items do not qualify for the federal estate tax marital deduction or the federal estate tax charitable deduction, and (2) the amount of any administration expenses claimed as income tax rather than estate tax deductions and (3) , , the amount of any state death taxes payable by my estate. This Trust shall be r~ferred to and known as my Credit Shelter Trust. The aforementioned sum shall be held for the foUowing uses and purposes: ' annually. A. To pay the income to her in convenient installments, at least quarter-. B. The Trustee may apply the net income of this Trust for the benefit of my said wife: should she by reason of age or illness be incapable of disbursing, it. C. As much of t~e principal of this Trust as the Trustee, in its sole and absolute'discretion may from time to time think advisable for the support of my ,wife to maintain her in the s18ti,on of life to which she is accustomed at my death and after taking into consideration her other readily available assets and sources of income or during illness or emergency, may be either paid to her or applied directly for her. D. Upon the death of my wife, MILDRED S. WERT, the then-remaining principal and any accumulated or undistributed income shall be distributed as follows: v' 1. The sum ofTen Thousand ($,10,000.00) Dollars to my sister-in- law, JOAN K. WOODBRIDGE. Should she die prior to receiving this bequest, I direct said Sl.:lm to be paid to her children, in equal shares, JOHN WOODBRIDGE, STEVEN/STEPHEN WOODBRIDGE, MICHAEL WOODBRIDGE, KENNETH WOODBRJD'GE, JOANNE WOODBRIDGE and GREGORY WOODBRIDGE. 2 2. The balance in equal shares among my six (6) children, FRANKLIN D. WERT, JR., CAROL M. SMITH, DAVID K. WERT, BARBARA J. HAGUE, DONALD R. WERT, and DEBORAH K. EMIG, or their issue, per stirpes, provided that if any beneficiary entitled to distribution shall then be under age twenty-two (22), the share of such beneficiary shall be held by the Trustee, In further separate Trust, for the following uses and purposes: a. If the beneficiary is under age eighteen (18), to expend and apply so much of the net income (any income not expended or applied to be accumulated and added to' principal) and so mu.ch of the principal. of each Trust as the Trustee, after consultation with the guardian of said beneficiary, shall consider advisable for the support, maintenance and education (including college education, both graduate and undergraduate). b. After the beneficiary attains the age of eighteen f18), thereafter to pay to such beneficiary the net income together with so much of the principal thereof as Trustee shall consider advisable for the support and education (including college education, both graduate and undergraduate) of such beneficiary, after taking into 'consideration his other readily available assets and sources of income. c. Up to the entire balance of principal and undistributed income, of the then-remaining share of such bene~ciary shall be. distributed to that beneficiary at or after age twenty-two (22). Distribution at or after this stated age shall be made only in the event the beneficiary requests such d.istribution by a writing intended to take effect d,uring his lifetime, executed by him upon or after attaining age twenty-two (22) and delivered to my Trustee. d. If any Trust beneficiary shall die before receiving final distribution' of his entire share, the undistributed balance shall be distributed to the beneficiary he names specifically in his Will, referring to this Trust. Should said beneficiary die without a Will p'rovision specifically referring to this Trust, then his share shall be paid to his heirs at law. e. In the event that any o(my children predecease me, leaving no issue surviving, then whatever gift or bequest would have passed to such child shall be distributed to my surviving children, or their issue, per stirpes. E. I direct that my Co-Executors and their successors shall not elect that this Trust be included in my wife's estate as a part of the marital deduction. 3 .. ITEM IV: It is my expectation that my wife shall have established a revocable Trust appointing my sons, DAVID K. WERT and FRANKLIN D. WERT, JR., as Trustees, and paying the income to her for life. If such a revocable Trust exists as of the date of my death, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wherever situate, to said Trustees, DAVID K. WERT and FRANKLIN D. WERT, JR., for the benefit, nevertheless of my wife, MILDRED S. WERT. Should she not have established such a Trust, or should she have revoked it prior to the time this bequest takes . . effect, I give, devise and bequeath the rest, residue :~r of my estate of every nature and wheresoever situate outright to my wife,. . S. WERT. ITEM V: Should my wife, MILDRED S. WERT, fail to survive me by thirty (30) days, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate to FRANKLIN D. WERT, JR., CAROL M. SMITH, DAVID K. WERT, ~ARBARA J. HAGUE, DONALD R. WERT and DEBRA K. WERT, or their issues, per stirpes, provided that, if any beneficiary entitled to distribution shall then be under age 22 years, the share of such beneficiary shall be held by the Trustee, in accordance with the terms set forth in Item III, 0,2, above. ITEM VI: If my wife, MILDRED S. WERT, ma~es a qualified disclaimer (as defined in Section 2518 of the Internal Revenue Code, as amended) with respect to all or any portion of the interest in property given to her under any provision of my Will, I give such disclaimed property interests to the Trustee of my Credit Shelter Trust, IN TRUST, 4 for the benefit of my said wife during her lifetime with the balance of the principal and interest passing in conformity with the terms of Item II.I-D-2 hereof. ITEM VII: My Co-Executors, Co-Trustees, and their successors shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all'prop~rty, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To borrow money from any person or institution, including my fiduciary and to mortgage or pledge any or all real or personal property as they in 'their sole discretion shall choose, without regard for. the dispositive provisions of this instrument, except that no property passing to the marital deduction share shall be so mortgaged or pledged. B. To reasonably compromise claims asserted by or against my estate. C. To join with my husband in filing' a joint income'tax return without requiring him to indemnify my estate against liability for the tax attributable to his income, and to consent to any gifts made by my' husband being treated .as having been 'made one-half by me for the purpose of federal laws relating to gift tax. D. To retain any or all of the assets of my estate, real or personal, 'without regard to any principle of diversification or risk. E. ' To sell at public sale, to exchange, or to lease for any period of time, any real or personal property and to give option for sales, exchanges, or leases, for such prices and upon such terms or conditions, as they deem proper. F. To make loans to, to sell to, and to buy property from my or my husband's executor or administrator or my Trustee. This shall not be construed as a command to exercise these .powers under any Circumstances. All sums payable to the Trust established in Item VI hereof from whatever source shall be utilized for such loans or to purchase assets from my Co-Executors at final federal estate tax values. 5 G. To exercise any law-given option to pay death taxes in installments, the payment of interest due on sych installments to be a charge against principal of my Credit Shelte~ Trust. . H. Notwithstanding any power granted .expressly or impliedly herein, such shall be void and of no effect as to the marital gift if such would either eliminate said gift or reduce it below that elected by my Executor. -- ITEM VIII: All sha'res of principal and i~come hereby given shall be free from anticipation, assignment, pledge or. obligation to the beneficiaries and any of them, and shall not be subject to' any execution, attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM IX: All federal, state and other death taxes payable because of my death, with respect to the property passing under this Will and ~orming my gross estate for tax purposes, including any interest or penalty imposed in connection with such tax-, shall be paid out of the non-marital residue of my estate, if any. Any such tax, including interest or penalty imposed, due by virtue of taxable property forming my gross estate, passing under this Will shall be paid directly from such property and shall not be paid out of the -marital or charitable deduction share of my estate. It is my specific command and intent herein that no property forming part of the marital or charitable deduction share of my estate be utilized to payor be reduced by any federal estate or Pennsylvania (or other state) inheritance or estate taxes. ITEM X: I appoint my sons, DAVID K. WERT and FRANKLIN D. WERT, JR., to serve as Co-Trustees under this Will. Should either of my sons, DAVID K. WERT and 6 . .. FRANKLIN D. WERT, JR., fail to qual,ify or cease to act as Co-Trustees, I appoint my' daughter, DEBORAH K~ EMIG, as successor Co-Trustee of this my Last Will and Testament. Should both of my remaining son and my daughter, DEBORAH K.I;MIG, fail ~o qualifY or cease to act.as Trustee, J appoint FIRST UNION NATIONAL BANK, to serve as successor Trustee under this Will. J direct that a majority of my then-surviving children shall have the right to remove FIRST UNION NATIONAL BANK-as fiduciary and appoint a successor corporate fiduciary. ITEM XI: I direct that no Executor, Trustee or their successors serving I hereunder be required to post bond ot enter security in ,any jurisdiction. ITEM XII: I appoint my sons, DAVID K. WERT ,and FRANKLIN D. WERT, JR., or the survivor of them, as Co-Executors of -this' my Last 'WiII and Testament. Should both my Co-Executors, DAVID K. WERT and FRANKLIN p. WERT, JR., fail to qualify or cease to act ~s Co-Executors, I appoint my daughter, DEBORAH K. EMIG, as Executrix of~hi.s my Last Will and Testament. ITEM XIII: ' As Guardian of any property which passes under or outside of my Will , t~ a minor and with respect to which I am authorized to appoint a Guardian and have not specifically done so outside of my Will, I appoint my sons, DAVID K. WERT and FRANKLIN D. WERT, JR., or the survivor of them. 7 .. ITEM XIV: All references h~rein to the singular or the masculine shall include the plural or the feminine respectively, where appropriate throughout this my Last Will and Testament. IN- WITNESS WHEREOF, I have hereunto set my hand and. seal this N'D~ ~ 914 day of , 1999. ..if~-.~~>>yt--~ Franklin D. .Wert, Sr. SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: 8 .. . t, . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss I, FRANKLIN D. WERT, SR, Testator, whose name is signed to the att~ched 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 r signed it as my free and vC?luntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by FRANKLIN D. WERT, SR., the Testator, this -9. bt-'\ day ~ l1/Vl'tJG ~ ~ . 1999.. d~gh7~Y1~ Franklin D. Wert, Sr., Testator NOTAAlAL8EAL . MEAlENE J. MAAHEvICA. NOTARY PI&IC ~ OAAUSI.E. CUIGIEALAND COUNTY, PA '( "'" COMMISSION ~JUNI . ,.. 9 .. -. .. . {, ... ~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We, James ,D. Flower. Jr. and LindaJmnper , , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator 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. , Sworn or affirmed to and subscribed to before me by q~ and Linda Jumper '1999. D. Flower, Jr. this kk. w~ NOTAAlAL8EAL ", ':ERLENe J. MAAIEVKA. NOrARY PUBUC OAFIUSI.E, a IIBERLAND COUNTY. PA , MV COMMISSION EXPIFIE8 JUNE 8, 1002 10