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Home My WebLink About07-18-07 ~ 15056051047 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 Date of Birth Suffix (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number THIS RETURN MUST BE FI~I;D IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return c:::::> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c:::::> 2. Supplemental Return c:::::> c:::::> 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: Name Daytime Tele hone Number 4. Limited Estate - 8. Total Number of Safe Deposit Boxes c:::::> 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o ~O ,-:.;~:IJ ",.,-\:1 cn~C) .-"... t'_r- <-?m .~~~ _ _ ~.J..J ....._, ~,--' ('-, ,...- .-. - ;.-:::'-.) '.::'~11 bA ILED MI o MI o ,..,..) = = -... c:... c:: r- ~::o - ~'j ~:-S ~):~) ..-, _',:..J co , i) j c.J -0 -~... _:ill!;. ( -.1 (--, -------, -+i ,~ ,..2 (~5 J 11 <:::> <,/') C.') U1 . J; Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this retum, 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 preparer has any knowledge. IUN ~ 7 J:J..cJ ^- sne~Er ;VbvV,t?~-e-r /IJ- PLEASE USE ORIG'INAL FORM ONLY I"7J7 r Side 1 L 15056051047 15056051047 --.J J,'CY\ --.J REV-1500 EX 15056052048 Decedent's Name: SAm lA ~L W D D i) S ~ R.. RECAPITULATION 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) _ 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_ 16. Amount of Line 14 taxable at lineal rate X.O ~ 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. ... ... .. .. . .. . . . . . .. .. . .. . . .. .. .. . . .. .. . . . .. .. .. . . .. . .. . 19. Decedent's Social Security Number 15. 16. 17. 18. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052048 Side 2 c:> 15056052048 --.J REV-1500 EX Page 3 . File Number jA / - 0 ~ -- 09 s-r Decedent's Complete Address: DECEDENT'S NAME SA M lA. €"L. STREET ADDRESS :L2~2A wooDS ~IC_ WA.L,vI/<.~ STJeEEI CITYC A(Y\ LL Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) t!). Q 0 3. Interest/Penalty if applicable D. Interest E. Penalty cD.oO Total Credits ( A + B + C ) (2) ~--~ TotallnterestJPenalty ( D + E ) 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. (3) (9.D 0 (4) C!J.QO (5) ~ eJO (5A) 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 + 5A. This is the BALANCE DUE. . (5B) t9 . 0 0 fScl..e..dv....{ e.. F A~S8T'5 --n> 6111 eJ. S Q.f.e r<A..+..c..l y , 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;.......................................................................................... D ~ b. retain the right to designate who shall use the property transferred or its income; ............................................ D ~ c. retain a reversionary interest; or.......................................................................................................................... D ~ d. receive the promise for life of either payments, benefits or care? ...................................................................... D 181 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D t29 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D t8 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. 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. LAST WILL AND TESTAMENT OF SAMUEL WOODS, JR~. 'i I, SAMUEL WOODS, JR. of the Borough of Camp Hill, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any will previously made by me. I - I direct the payment of all my just debts and funeral expenses out of my estate as soon as may be practical after my death. II - I devise and bequeath all of my estate of whatever nature and wherever situate unto my daughter, Kathleen C. Zimmerman, providing she survives me by sixty (60) days. III - Should my said daughter fail to be living on the sixty- first (6Ist) day following my death, then I devise and bequeath all of my estate of whatever nature and wherever situate unto her issue per stirpes. IV - I appoint my daughter, Kathleen C. Zimmerman, Executrix of this, my Last Will and Testament. Should my said daughter fail to qualify or cease to act as such, then I appoint my granddaughter, Suzanne o. O'Donnell, to act in this capacity. Neither of my personal representatives shall be required to post bond in this or any jurisdic- tion. I L~~J ZJ,~/, ARNOLD . S KE, ATTORNEYS-AT-LAW. 2109 MARKET STREET. CAMP HILL. PA 17011 Page 1 .. I. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this the day of '.. 1989. ~eNo~' (SEAL) Signed, sealed, published and declared by SAMUEL WOODS, JR., Testator therein named, on this and one (1) other sheet of paper as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. 1J~~ v tJ. /' ., . I ~ -' Name (~~'VVb /1 ~ . f~ I Addre'ss -.. - >--17'LtL If yJld.--<. -' , Name /J // J (' ClA1fo /+(.i f' ( I 0- Address ARNOLD & SLlKE. ATTORNEYS.AT.LAW, 2109 MARKET STREET. CAMP HILL. PA 1701l . . .. , COMMONWEALTH OF PENNSYLVANIA) 55. COUNTY OF CUMBERLAND) i .' y WE, the undersigned, the testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator signed the will as witnesses and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~lbd~~/ P ~.~ If. j-LJu Witness and day ibed, sworn to and acknowledged before me by the testat~, 'bed and sworn to before me by both witnesses, this ~I , 1981..-. >f~ :d~ ~tary Public NOTARIAL SEAL THELMA .~. McC..~,USL!l'~, 1-:~IC!ry Public Camp Hill: PA Cumb'3iland Ccunty My CommIssion Expires July 3, 1992 ARNOLD & SLlKE, ATTORNEYS-AT-LAW. 2109 MARKET STI\EET. CAMP HILL. PA 11011 REV-1508 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SAMUEL WOODS, JR. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 06 0954 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Checking Account #032009680 with date of death balance of 8796.20 plus accrued interest of .22. See attached letter from Commerce Bank dated December 15, 2006. VALUE AT DATE OF DEATH 8,796.42 2. U.S. Treasury refund for 2006 Federal Income Taxes 1,030.00 3. Furniture, personal effects. 300.00 4. Cash in home 200.00 5. Poarch Creek Indians death benefit 5000.00 (non taxable) 0.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10326.42 .t3a5 04: 57 COMMERCE WIRE-ACH 7177956128 P.02 Commerce _Bank Decemb~r 15, 2006 Allen E Hench, E~quir~ 220 Milrket St Newport PA 11074 RE: Estate of: SaIQl.lEil Trioods Social Security *: 211-22-6547 Date of D~ath: October 21, 2006 l' Dear Sirs: In ref.cr~nce to the letter regarding the above mentioned E~tate, we would like to inform you of tne informatlon that w~ have researched end found. Type: Checking Acco~nt #: 0320096RO Dat~ opened; 10/23/1989 ~rimary Owner: Samuel woods Date of Death Balance: $8,796.42 Accrued Interest: $0.22 Principal Balance: $8,796.20 If there GIro any qUlOlstions or additional in!o:.mation that i:o n&eded, ple~5e feel tree to contact me at (717) 412p6134. Commerce Bank I Harrisburg. N.A. PO 8cx 4999 3$01 pax\on Stre.t H.uri.burg. F'A 171" -ovgg oommer_pc.com TOTAL P.02 REV-1509 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF SAMUEL WOODS, JR. FILE NUMBER 21 06 0954 If an asset was made joint within one year of the decedenfs date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Julie M. Schweitzer 8 Mary Avenue friend Mechanicsburg, PA 17055 B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. Privileged Savings Account #0401003989 with date of 17,454.37 50. 8,727.19 death value of 17429.68 plus accrued interest of 24.69. see attached letter from Integrity Bank dated December 21,2006. 2. A. Privileged Checking Account #201004676 with date of 1,128.17 50. 564.09 death value of 1128.11 plus accrued interest of .06. See attached letter from Integrity Bank dated December 21, 2006. TO BE BILLED DIRECTLY. TOTAL (Also enter on line 6, Recapitulation) $ 9 291.28 (If more space is needed, insert additional sheets of the same size) SAMua WOODS JULIE M SOIWEITZER 2707-A WALNUT ST CAMP Hal PA 17011 Savings PRIVILEGED SA VIA'GS ACCOUNT NUMBER 0401003989 ~ous ~ ~:a AS or oe/30/06 ........................ PLUS 1 I:lEPOSITU MD O1'HIlR CRBDI'rS ................... LESS 1 WITHDRAUALS AND O'1'HlR DEBITS . . . . ... . . . . .. . .. CURRENT STATIMBNT BALANC]~ AS OF 10/24/05 ......................... NUJolBlIlR OF DAYS IN THIS S~~A'l'EM!N'J.' PBRIOD 24 Beginning Rate . Account Transactiol'1!1 DATI I)I!:QUPTION 10/23 IN'rERBST PAYlolENT 10/23 CLOSING WI'!'HJ)RAWAL DOJTS 1" 454 . 31 . Balance Bv Date 09/30 11,429.68 10/23 .00 PAYER FEDERAL ID NUMBER................. 52-2389022 INTBRBS~ PAXD ~~ TO DATE.............. 327.49 "'u IN'rEREST EARNED THIS STA'l'EMBNT PERIOD ... DAYS IN !?ERIOD ......................... INTEREST EARNED ........................ MNUAL PSRCEN'rAG3 YIELD EARNED (A1'~).... 22 24.69 2.3/% ~/v v06vOZ6LTL 3fuog ^~T..tOa~uI P8ge: 1 EnclcmlNI: 0 StaWnent Date: 10/24/2006 Account Number: 401003989 CLOSED 2.35000 17,429.68 24.69 11,454.37 .00 CRlDm 24.69 WV 9C:ZO Tz-~aa-900Z ~/~ SAMUEL WOODS JUUE M SCHWEl1ZER 2107.A WALNUT ST CAMP HILL PA 17011 Checking PR.lVILEGED CHECA7NG BeginnIng Rata ACCOUN'l NlJMBZR 0201004.;7 6 PRBVXOUS S~"BMIN! BlLlHC~ IS OJ 10/20/06 ........................ PLUS 1 DEPOSIT~ AND OfHZR CREDI~S ................... LiSS 1 CHECKS INn OTH!R DEBITS ...................... CURRENT STATBMEHT BALANC! As OF 10/24/06 ......................... HUMBZR OF DAYS IN' THIS stATBMBN'l' PBRIOD 4 . Accaunt Transactions DATI DESCRJPnON 10/23 IH't'ER!lST PAYME,N'T 10/23 CLOSING WITHDFAWAL DEaITS 1,128.17 . Balance BV Date 10/20 1,128.11 10/23 .00 PAYBR FEDERAL ID 1UMBER................. 52-2389022 INTEREST PAlD ~~ TO DATE.............. 9.41 **. INTEREST EARNED THIS STATI!:MEN'I' l'l!:RIOD *** DAYS !N PERIoe ......................... INTEREST EARNED ........................ ANNUAL PERCENTAGE: YIELD EARNED (APYI.... 2 .06 0.98\ v06v026L TL l1uog k~ i ..tOa:i,UI Page: 1 EnclosUl"U: 0 Statement DIlle: 10/2412006 Account Number: 20100lf676 CLOSED 1.00000 1,128.11 .06 1,128.17 .00 CRED:rTS .06 WV 9~:20 t2-0aa-9002 REV-1511 EX + (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SAMUEL WOODS, JR. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER 21 06 0954 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Sullivan Funeral Home 7,109.00 2. Camp Hill Cemetery burial lot 650.00 3. Funeral Luncheon 300.00 4. James Gingrich Memorials Headstone Inscription 125.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) 0.00 Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attomey Fees Allen E. Hench, Esquire 2,000.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 106.00 5. Accountanfs Fees 6. Tax Retum Prepare~s Fees 7. Estate Notice and Proof of Publication in Cumberland Law Journal 75.00 8. Estate Notice and Proof of Publication in Patriot News 124.17 9. 3 Short Certificates $4.00 each 12.00 10. Filing Fee for Inheritance Tax Return 15.00 11. Miscellaneous and final probate 500.00 TOTAL (Also enter on line 9, Recapitulation) $ 11.016.17 (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 SAMUEL WOODS, JR. FILE NUMBER 21 06 0954 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1. PPL Electric 44.99 + 74.25 VALUE AT DATE OF DEATH 119.24 2. Mel telephone 39.82 + 36.25 76.07 3. Miscellaneous 500.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 695.31 ,,,,.,,,,,,, '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SAMUEL WOODS JR SCHEDULE J BENEFICIARIES " RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS ~nclude OU'ta\ht s~ousal distributions. and transfers under Sec. 9116(a (1. )] 1. Kathleen C. Zimmerman n/b/m Kathleen C. Zogby Lineal 1227 North High Street 100% except joint accts. Duncannon,PA 17020 2. Julie M. Schweitzer Collateral 8 Mary Avenue joint bank accts 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ FILE NUMBER 21 06 0954 (If more space is needed, insert additional sheets of the same size) ALLEN E. HENCH LAW OFFICES 220 MARKET STREET (CORNER 01'" MARKET AND SECOND a ONE-HALF STREET) NEWPORT, PENNSYLVANIA 17074 (717) 567-3139 FAX NUM.." (717) 1587-3130 Email: attomev@pa.net July 17, 2007 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Samuel Woods Jr. Estate File No: 21-06-0954 Register: 8 5:~ rn-o rTl~'-"" -J:J '- J ,--- F:;:; "0.2:0 2CJ3^ -::Joo , )0." (J c:: ; ::0 :-o-i ):>. co -0 3: ;S; <::) en I enclose two (2) original Pennsylvania Inheritance Tax Returns to be filed for the above referenced estate. I also enclose an additional copy ofthe return and ask that you please time stamp it and return it to me in the enclosed self addressed stamped envelope. I also enclose a check in the amount of$15.00 for the filing fee. If you need anything further, or have any questions, please give me a call. Thank you for your assistance. Sincerely, d!&n e ~ Allen E. Hench ~ AEH:wmc Enclosures 7-17-07W ,." = = ....., L <= r- ':: -'1 -ol'-~ l\~;~ \\~! ~ #t.I\~ ~ ~ t~ ~. % ~~ ';iN ~ '-oS'Q3LINOO ~ ~ . i .....0 ., 00-..... ",,0.0- ~ .....00..0 ~' Or ,"0 ,0,,.. !' 0' 0 rHGt: ry:: \Mili ...., I . ~ I ."..-, ZOOlJUL 18 PH 12: 05 CLERK OF ORFh:,! ~OURT CUM: ' , CO.. PA - V) '- ~ \' '-""