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HomeMy WebLinkAbout04-24-07 .-J 15056041147 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 Security Number Date of Death OFFICIAL USE ONLY . County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 6 0673 194427707 07242006 Date of Birth 12071950 Suffix Decedent's First Name MI JR. CLARENCE W Suffix Spouse's First Name MI SALLY Decedent's Last Name TOOMEY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name TOOMEY THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) 0 4. Limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Return Required (date of death after 12-12-82) 0 6. Decedent Died Testate 0 7. Decedent Maintained a Livin9 Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit ~date of death 0 11.Election to tax under Sec. 9113(A) . between 12-31.91 and -1-95) (Attach Sch. 0) CORRESPONDENT _ THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number-" ~ -.- GERALD J. BRINSER 71783g~~8 ~-, Firm Name (If Applicable) BRINSER, WAGNER & ZIMMERMAN REGISTER OF yv\CL$ USEi'ONL Y J:~- First line of address 6 E. MAIN STREET Second line of address C" P.O. BOX 323 DATE FILED PALMYRA PA ZIP Code 17078 City or Post Office State Correspondent's e-mail address: w. crawford@ choiceonemail .com Under penalties of perjury, 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, mplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIp, ,N, " URE OF PERSON SPONSIBLE FOR FILING RETURN DATE /.. 0 ADDRESS ~ Gerald J. Brinser DATE ~plo ') 6 E. Main Street, Palmyra, PA 17078 Side 1 L 15056041147 15056041147 .-J --.J 15[]5b[]42148 REV-1500 EX Oecedenrs Name: TOOMEY, CLARENCE W JR. 45,000.00 RECAPITULATION 1. Real Estate (Schedule A)........................................................................................... 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) 0 Separate Billing Requested.............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested.............. 7. 8. Total Gross Assets (total Lines 1-7)........................................................................ 9. Funeral Expenses & Administrative Costs (Schedule H)............................................ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................... 11. Total Deductions (total Lines 9 & 10)....................................................................... 12. Net Value of Estate (Line 8 minus Line 11).............................................................. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J).................................................... 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................... TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 11 , 34 4 . 6 6 16. Amount of Line 14 taxable at lineal rate X .045 11 , 3 4 4 . 6 5 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 19. Tax Due............................... ..................... .......................................................... ....... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15[]5b[]42148 Decedent's Social Security Number 194427707 1. 2,669.94 8. 47,669.94 20,783.25 4,197.38 24,980.63 22,689.31 9. 10. 11. 12. 13. 14. 22,689.31 15. 0.00 16. 510.51 17. 18. 19. 510.51 D 15[]5b[]42148 --.J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 06 - 0673 DECEDENT'S NAME Toomey, Clarence W Jr. STREET ADDRESS 103 Wayne Avenue CITY I STATE IZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 510.51 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) 0.00 (4) (5) 510.51 (SA) (5B) 510.51 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS No D [!] D [!] D [!] D [!] D [!] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.............. D [!] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?................... ...................................................... ................................ ..... ......... D [!] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;..................................................................................... b. retain the right to designate who shall use the property transferred or its income;......................................... c. retain a reversionary interest; or................ ..................................................................................................... d. receive the promise for life of either payments, benefits or care?................................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................................... .......... Yes 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. *' SCHEDULE A REAL ESTATE COMMONWEALlIl OF PENNSYlVANIA INiERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Toomey, Clarence W Jr. FILE NUMBER 21 - 06 - 0673 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 property would be excflanged 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 DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Premises situate in East Pennsboro Township. Cumberland County, known as 103 Wayne 45.000.00 Avenue, Enola, Pennsylvania - Gross Sale Price TOTAL (Also enter on Line 1, Recapitulation) 45,000.00 If' A. U:~. DEPARn..n:'NT OF HOUSING AND URBAN DEVELOPMENT SETTI.EMENI !lT~ B. TYPE OF LOAN 6. File Number: 7. Loan Number: 1. FHA 2. FmHA c:lin103 3. X Conv. Unins. 4. VA S. Conv. Ins. 8. Mortpge Insurance Case Number C. NOTE: This form is fiunished to give you a statement of actual settlement costS. Amounts paid to and by the settlement agent are shown. Items marked "(P.o.c )" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. . NOTE: TIN - T-Mvets Identification Number D. NAME AND ADDRESS OF BORROWER: E. NAME, ADDRESS AND TIN OF SELLER: F. NAME AND ADDRESS OF LENDER: Charles E. Cain II Clarence W. Toomey Jr Estate The First National Bank of Christina L. Cain Marysville 126 Creekside Drive 101 Lincoln Street Enola, PA 17025 Marysville, PA 17053 G. PROPERTY LOCATION: H. SE'ITLEMENT AGENT NAME, ADDRESS AND TIN 103 Wayne Avenue Robert P. Kline, Esq. 25-1797626 E. Penn Twp, Cumberland Co P.O. Box 461. New Cumberland PA 17070-0461 Eno1a, PA 17025 PLACE OF SETTLEMENT I. sETTLEMENT DATE Tax Parcel i09-15-1290-052 714 Bridge Street 12/2712006 New Cumberland PA 17070 BUD _ 1 UNIFORM SETI'LEMENT STATEMENT OMS Approval No 2502~26S J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GR~~ AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. Contract sales nrice 4~noo.00 401. Contract sales nrice 45 :-n00. 00 102. personal nro- 402. Personal n~ 103. Settlement chanres to borrower (l.ine 14(0) 1. 713.75 403. 104. 404. 105. 405. Adiustments for items naid bv seller in advance Adiustments for items Raid bv seller in advance 106. Citvltown taxes 406. Citvltown taxes 107. Countv taxes 1272772006-1273172006 1.81 407. Coui\iVtaxes 12/27/2006-12/31/2006 1. 81 108. Assessments 408. Assessments 109. Sewer & Refuse Adiuitments 5.00 409. Sewer & Refuse Ad;ustments 5.00 110. School Tax 12/27106':n~J";lnJ07 311 .13 410. School Tax 1iI27/06..:06/30/07 <11.13 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 47.031.69 420. GROSS AMOUNT DUE TO SEllER 45.317.94 200. AMO=-'-'" ;w... BY ORIN Bi.i'AU' OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 20 l,-nenosit or earnest money 4.500.00 SO 1. Excess denosit 202. Princin8l amount of new loaiifs) 45.000.00 502. Settlement c:harll:es to seller (Line 1400) 2 238.00 203. Existilillloan(s) taken subiect to 503. Existinllloan(s) taken subiect to 204. 504. Pa_ffoffirst mortUlI:e loan 205. 50S. pavoffofsec:ond mortll8l!e loan 206. 506.PNC Bank ESCROW 10.000.00 207. 507. 208. 508. 209. 509. Adiustments for items unnllidlW- seller Adlustments for items unnaid bv seller 210. Cltvltown taxes 510. Citvltown taxes 211. Countv taxes 511. County taxes 212. Assessments 512. Assessments 213. 513. --:- 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAl. PAID BYIFOR BORROWER 49 500.00 520. TOTAl. REDUCTION AMOUNT DUE SELLER 12 238.00 47 031.69 49 500.00 2 468.31 45 317.94 12 238.00 33 079.94 SELLER'S STATEMENT The information contained in Blocks E, G, H, and 1 and on line 401 (or, if line 401 is asterisked, line 403 and 404) is important tax information and is being furnished to the Internal Revenue Service (see Seller Certification). If you are required to file a return, a negligence penalty or other sanc:tion will be imposed on you if this item is required to be reported \lid the IRS determines that it bas not been reported. You are required to provide the Settlement Agent with your correc:t taxpayer identification number. If you do not provide the Settlement Agent with your correct taxpayer identification number. you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, 1 certify that the number shown on this statement is my correct taxpayer identification number. (Seller's Signature) (Seller's Signature) Clarence W. Toomey Jr Estate _ ___ ___ w__ .,.^^I n.-':ftnC! Mitions arc obsolete Page 1 form HUD-l (3/86) ref Handbook 4305.2 700. TnTALSALI"JWROKER'. rOMMIR.fi;ION based OD DriCe $ 45.000.00 @ PAlO FROM PAID'FlOM Division of Commission nine 700) u follows: BORJlOWER'S SEl.LER'S . 701. $ FUNDS AT FUNDS AT 702.$ SEm.EMENT S~....~- 703. Commission naid at Settlement 704. 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 80 1. LollI Orilrination Fee S 802. Loan Discount 0.500% S 1st Nat Bank 225.00 803. Annraisal Fee to 804. Credit renort to 80S. Lender's Ins"""tion Fee 806. Annl ication IO'~~ to 1..t- N",t-i nnal B"'nk nf' M",-,..uavi11 F' 150,00 807. Documentation Fee to 1st National Bank of Marvsville 125.00 808. 809. 810. 811. 812. 813. 900. ITEMS REOUIRED BY LENDER TO BE PAID IN ADVANCE 90 1. Interest from 902. Mortl!8l!e Insurance Premium for 903. Hazard insurance Premium for 904. 90S. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard insurance 1002. MOItlIIU!e insurance 1003. Citv PronMlv Taxes 1004. CounlV pronertv Taxes 1005. Annual usessments 1006. 1007. 1008. A........".te Accountinll Adiustment 0.00 1100. TITLE CHARGES 1101. Scttlement or closin" fee to 1102. Abstrac:t or title search to TriCountv Abstract (S135. 00\ 1103. Title Examination to 1104. Title insurance binder to 1105. Document n........",tion to 1106. NolarV fees to 1107. Attornev's fees to {includes line numbers: 1108. Titlc Insurance to Kline T.aw (\f'fi~e aaent for Securitv Title I 678 75 I I {includes line numbers: 1101-1107' Endorsements 8.1 100 & 300 1109. Lender's covera"e ~ 45000.00 1110. Owner's covcralle $ 45000.00 1111. 1112. 1113. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Rcc:ordinll fees: Deed S 38.50 Mortnlle S 46.50 Release S 85.00 1202. CilV/c:nlV tBXIstamn.~: Deed ~ Mort"..... ~ 1203. State taxlstarnns: Deed S Mortn.e S 1204. Realtv Transfer Tax 450.00 450.00 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Su""'" to 1302. Pest insnection to 1303. Tax Cerification to Debbie Lunold Treasurer 2.00 1304.2006 Co/Twn Tax .to Debbie LUDold Treasurer 181. 55 1305. 2006-07 School Tax to Debbie LUDOld Treasurer 675.25 1306. 2005 Taxes to Tax Claim Bureau 929.20 1400. TOTAL SETTLEMENT CHARGES {eDter on IiDes 103 SeetioD J aDd 502 SeetloD K\ - 1 713.75 2.238.00 CER11FICATlON, ~~~IIy"'-"'" HUD-I _ S_........ ""'''''''' ~Of; .......... -- -"'........... disbu~ments made on m account 1 Z me in this transaction. I further certify that I rcc:eived a copy ..?'% tt1emen~ j/;".p.t-t.. - rAjO;L-LJJ, "..J~ IJPd} /L I ~ .. Seller / Clarence 'I. Toomey Jr Estate - Charles E. Cain II ~~A~ Seller Borrower Christina L. Cain ~ HUD-I ~; I ?re~ is a true and ac:c:urate account of the funds disbursed or to be disbursed by the undersigned as part of the settlement of this transaction. ,,\) /'"') ~ 12/27/2006 Settlement Agent Robert Peter Kline, Esquire Date WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisonment For details see: Tide 18 U.S. Code Section 1001 and Section 1010. C EASY SOFT, Inc. 2001 Previous editions arc obsolete Page 2 form HUD-l (3/86) ref Handbook 4305.2 i - . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONINEALTM OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Toomey, Clarence W Jr. FILE NUMBER 21 - 06 - 0673 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jOintly-owned with the right of survivorshIp must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Forfeited Down Money on Auction of Real Estate 750.00 2 Proceeds from Sale of Personalty 1.602.00 3 Prorated Taxes on Sale of Real Estate 317.94 TOTAL (Also enter on Line 5, Recapitulation) 2,669.94 ~e: 09-13-2006 14:27:22 ;ettlement ;eller: 1 Blmer Murry Auctions, Inc. 287 Limerock Road / Lititz, PA 17543 717 626-2636 www.hollingerphoto.com Clarence B Toomey Bstate Brinser Wagner & Zimmerman PO Box 323 Palmyra PA 17078 Item Description Price Qty Cle Page: 1 .------------------------------------------------------------------------------- Total Ford truck Shed Wheels Tool box Garbage cans Tire Chairs Rack Box lot Rug China closet Tool lot Lawn mower Weedeater Fishing lot Rack Rake Sign Shovel Tv Table Box Rack Key board Ammo Toys Lot Hatchet Tools Trinuner Saw Lot Items: Thank you for your business! 32 Amount: 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1,100.00 400.00 1.00 1.00 1.00 1.00 1.00 6.00 6.00~ 4.00 1.00 1.00 11.00 1.00 5.00 5.00 3.00 1.00 1.00. 1.00 1.00 6.00 6.00 3.00 20.00 8.00 1.00 1.00 2.00 1.00 1.00 1.00 1,602.00 . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATlVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 - 06 - 0673 ESTATE OF Toomey, Clarence W Jr. Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: A. 1 Sullivan Funeral Home B. DESCRIPTION AMOUNT 6,877.00 2 Funeral Luncheon 50.36 J..) 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Violet Rose Murry Social Security Number(s) I EIN Number of Personal Representative(s): Street Address 608 Thrush Court City Mechanicsburg State PA Year(s) Commission paid 2007 Attorney's Fees Brinser, Wagner & Zimmerman 3,000.00 2,500.00 Zip 17055 2. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Sally Toomey (Moved after death and sale of Real Estate) Street Address 218Clay Street City West Fairview State PA Zip 17025 3,500.00 Relationship of Claimant to Decedent Spouse 4. Register of Wills 167.00 Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills - Inventory Filing Fee 15.00 TOTAL (Also enter on line 9, Recapitulation) 20,783.25 . Schedje H FlI1eI'aI Expenses & Ami. ~a6ve Costs contiooed COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Toomey, Clarence W Jr. I FILE NUMBER 21 - 06 - 0673 2 Cumberland Law Journal - Legal Advertising 75.00 3 The Sentinel - Legal Advertising 107.99 4 Len Woodring Independant Service - Hauling Trash 445.50 5 Real Estate Transfer Tax 450.00 6 Debbie Lupoid, Treasurer - Tax Certification 2.00 7 Auctioneer - Cost of Sale 3,513.50 8 (2) People Searches for Daughter's Address 79.90 Page 2 of Schedule H . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALlll OF PENNSYLVANIA IIt1ERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Toomey, Clarence W Jr. FILE NUMBER 21 - 06 - 0673 Include unreimbursed medical expenses. ITEM DESCRIPTION NUMBER AMOUNT 1 East Pennsboro Township - Real Estate Taxes 2.292.01 2 P P & L - Electric 22.73 3 RNCB Fishing - Magazine Subscripton .39.95 4 Jackson Gastroenterology 8.00 5 Clem Ciccarelli, M.D. 30.74 6 Howard Ray Cohen, M.D. 17.95 7 Debbie Lupoid, Treasurer - Taxes 856.80 8 Tax Claim Bureau - Past-Due Real Estate Taxes 929.20 TOTAL (Also enter on Line 10, Recapitulation) 4,197.38 REV,1513 EX:" (9~O) *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Toomey, Clarence W Jr. I FilE NUMBER 21 - 06 - 0673 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I. TAXABLE DISTRIBUTIONS[include outright sFrousal distributions, and ransfers under Sec. 9116 (a) (1.2)] 1 Diana L. Harren Daughter 1/2 Residuary Estate 11,344.65 R.R. #1 Liverpool, PA 17045 2 Sally Toomey Sppuse 1/2 Residuary Estate 11,344.66 clo Clay Street West Fairview, PA 17025 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 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 .......-.-...-.- ----.. W V> ;::) o :z: r- M ~ M V>;::) 0 .....10 I""- .....Ie..> ...... - :3:0 u-e..>~l 00 ." z~ ~c:(W\+1 W.....I>...:J r-~OV') v>wz- _c:::lc:(.....I c.!l===:Z:~ W;::) c:( ~e..>v>e..>