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HomeMy WebLinkAbout08-13-07 REV-1500 EX (06-05) 15056041147 OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO 60X.280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 07 0126 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 183148518 05082006 09271922 Decedent's Last Name Suffix Decedent's First Name MI WEHLER DANIEL R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X❑ 1. Original Return 2. Supplemental Return I J 3. Remainder Return (date of death prior to 12-13-82) C 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) ^ g Decedent Died Testate 7 Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received FL 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DIANE G RADCLIFF 717730100 Firm Name (If Applicable) REGISTERIO LLS USE ONLY DIANE G. RADCLIFF, ESQUIRE -r First line of address 3448 TRINDLE ROAD Second line of address ? fti~ City or Post Office State ZIP Code DATE FILED CX) CAMP HILL PA 17011 Correspondent's e-mail address: 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 complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI TURE OF PERSON SIBLE R FILIN RETURN DATE Faye Wehler Romberger ADDR S ell 11 Kenwood Avenue, Carlisle, PA 17013 SIGNATURE OF PREPARER OTHER THAN EPRES NTATIVE Lq D iane G Radcliff ADDRESS 3448 Trind Road, Camp Hill, PA 17011 Side 1 15056041147 15056041147 15056042148 REV-1500 EX Decedent's Social Security Number Decedent's Name: Daniel R W e h l e r 183148518 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. 1,027.10 6. Jointly Owned Property (Schedule F) ❑ Separate Billing Requested 6. 1,539.52 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested 7. 8. Total Gross Assets (total Lines 1-7) 8. 2,566. 62 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1,142.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) 10. 20,264.36 11. Total Deductions (total Lines 9& 10) ......................................................................11. 21,406.36 12. Net Value of Estate (Line 8 minus Line 11) .............................................................12. -18,839.74 13. Charitable and Governmental Bequests/Sec 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. -18,839.74 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.00 15 0.00 16. Amount of Line 14 taxable at lineal rate X .045 0.00 16 0.00 17. Amount of Line 14 taxable at sibling rate X .12 0.00 17. 0.00 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18. 0.00 19. Tax Due ...................................................................................................................1.9 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 15056042148 15056042148 REV-1500 EX Page 3 File Number 21 -07-01 26 Decedent's Complete Address: DECEDENT'S NAME Daniel R Wehler STREET ADDRESS 442 Walnut Bottom Road CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 3. Interest/Penalty if applicable Total Credits (A + B + C) (2) 0.00 - D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (513) 0.00 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 ❑x b. retain the right to designate who shall use the property transferred or its income; ❑ [x c. retain a reversionary interest; or ...............................................................................................................Q x❑ d. receive the promise for life of either payments, benefits or care? .............................................................El lxl 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .....................................................................................................................F-1 n 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ❑ I-XI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................Q 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 exempla 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-1508 EX+(6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wehler, Daniel R 21-07-0126 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Railroad Retirement 1,027.10 TOTAL (Also enter on Line 5, Recapitulation) 1,027.10 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1509 EX+•(6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wehler, Daniel R 21-07-0126 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Faye L Romberger 11 Kenwood Avenue Daughter Carlisle, PA 17013 B. Linda K Conrad 7105 Red Fox Court Daughter Hummelstown, PA 17036 C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY o DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH /o D' VALUE OF NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET DECS DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST 1 A B 8/1/2001 M& T Bank 4,618.56 33.333% 1,539.52 TOTAL (Also enter on Line 6, Recapitulation) 1,539.52 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) REV-11151 EX+(12_99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANE TAX EDENTRN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Wehler, Daniel R 21-07-0126 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Faye Wehler Romberger Social Security Number(s) / EIN Number of Personal Representative(s): 191-42-7610 Street Address 11 Kenwood Avenue city Carlisle State PA zip 17013 Year(s) Commission paid 2007 300.00 2. Attorney's Fees Diane G. Radcliff, Esquire 740.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 72.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs Filing Fee - Inventory and Inheritance Tax Return 30.00 TOTAL (Also enter on line 9, Recapitulation) 1,142.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (6-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wehler, Daniel R 21-07-0126 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Pennsylvania Department of Public Welfare 15.714.26 2 United Church of Christ Home - Thornwald Home 4.550.10 TOTAL (Also enter on Line 10, Recapitulation) 20,264.36 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+,(9-00) SCHEDULE J COM NHERITANCEOTAXRETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Wehler, Daniel R 21-07-0126 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) Do Not List Trustee(s) ITAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Linda Wehler Conrad Daughter 25% of 7105 Red Fox Court residuary Hummelstown, PA 17036 estate 2 Brian Romberger Grandson 12.50% of 11 Kenwood Avenue residuary Carlisle, PA 17013 estate 3 Faye Wehler Romberger Daughter 25% of residary 11 Kenwood Avenue estate Carlisle, PA 17013 4 Scott Romberger Grandson 12.50% of 33 Spring Garden Estates residuary Carlisle, PA 17013 estate 5 Earl E Wehler Son 25% of residary 4902 Carlsle Pike estate PMB 191 Mechanicsburq, PA 17050 Total 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 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) i dust 011 anA Testament of DANIEL R. WEHLER BE IT REMEMBERED, that I, DANIEL R. WEHLER, of 59 Pine Street, Dillsburg, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making null and void any and all Wills and Testaments and writings in the nature thereof by me, at anytime heretofore made. ITEM 1: I direct that all my just debts and funeral expenses be paid as soon after my demise as may be convenient. ITEM 2: I give all tangible personal property owned by me at my death and all insurance policies on such property as follows: a. To those individuals who survive me by thirty (30) days who are designated on a list or memorandum signed by me which refers to this Will or is found with a copy thereof, I give and bequeath the items listed beside their names. b. The balance (including any items under subparagraph (a) above the bequest of which has lapsed) shall be included in my residuary estate set forth in Item 3 and in the evert of a lapse, item 4 herein, diHtribucai-le, tc the benefic2arU. ul beneficiaries therein provided. My Executrix shall WITNESS DANIEL R. WEHLER have the right to dispose of said remaining items of personalty to become part of my residuary estate, either in kind or in cash as a result of liquidation thereof as she in her sole discretion, deems appropriate under the circumstances. It being my intent, however, that should any beneficiary of my residuary estate desire to receive a particular item in kind which was not specifically bequeathed to such beneficiary, to the extent reasonably possible, my said Executrix shall attempt to follow said beneficiary's request. ITEM 3: All the rest, residue and remainder of my Estate of whatsoever nature and wheresoever situate, whether it be real, personal or mixed, including any insurance policies therefor, property over which I have power of appointment, and proceeds from any insurance policies payable to my estate, I give, devise and bequeath to my wife ANNA MAE WEHLER, provided she survives me by thirty (30) days. ITEM 4: In the event my wife, ANNA MAE WEHLER, fails to survive me by thirty (30) days, I then give, devise and bequeath my residuary estate as follows: (a) Seventy-Five (75%) percent of my residuary estate shall be divided amongst my three children, LINDA WEHLER CONRAD, FAYE WEHLER ROMBERGER, and EARL E. WEHLER, in equal shares per WITNESS (SEAL) DANIEL R. WEHLER r 2 capita or in the event of complete lapse amongst the issue of my children in equal shares per stirpes. (b) Twenty-Five (250) percent of my residuary estate shall be divided equally amongst my two grandchildren, SCOTT ROMBERGER and BRIAN ROMBERGER, in equal shares, per capita. If and in the event this class of beneficiaries has lapsed, then that portion of my residuary estate which was to be bequeathed to this class shall be added to the residuary bequest set forth in subparagraph (a) above and divided amongst the class of beneficiaries set forth therein in the proportions therein provided. ITEM 5: I appoint ANNA MAE WEHLER as Executrix of this my Last Wi1.1 and Testament, Should ANNA MAE WEHLER predecease me, fail to qualify, cease to act or renounce probate, I then appoint LINDA WEHLER CONRAD, FAYE WEHLER ROMBERGER and EARL E. WEHLER, or the survivor of them, as Alternate Co-Executors of this my Last Will and Testament. ITEM 6: I direct my Executrix to pay all inheritance, estate, succession and legacy taxes of whatsoever nature and kind, to which my Estate or the transfer of any property passing hereunder or otherwise passing by reason of my demise, may be subject and to charge such taxes against my residuary estate, it being my intention that ITNESS (SEAL) DANIEL R. WEHLER 3 ~1 none of the aforesaid taxes, either federal or state, or any property required to be included in my gross estate, under the provisions of any state or federal law now in force or hereafter enacted, shall be prorated among the persons interest in my Estate to whom such property is or may be transferred to whom any benefit accrues. ITEM 7: In addition to the powers conferred by law, I authorize my Executrix in her absolute discretion: (a) To retain in the form receive, and to sell either at public or private sale any real or personal property; (b) To manage real estate; (c) To invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principle of diversification; (d) To exercise any option or rights arising from ownership of investments; (e) To compromise claims without court approval and without the consent of any beneficiary; (f) To disclaim any interest in property; (g) To claim an elective share of the estate of any deceased spouse; (h) To join with any spouse I may have upon my death in the filing of any federal income tax return for any year for which I have not filed such return prior to my death, and to consent to the treatment of any gifts made by my spouse as being made one-half by ITNESS DANIEL R. WEHLER 4 me for gift tax purposes notwithstanding the fact that such action may result in additional liabilities for my estate. Any income or gift taxes due on such returns and any deficiencies, interest, penalties, or refunds thereon, shall be allocated between my estate and my spouse and my spouse's estate, or all to any of them, in such manner as my Executrix and my said spouse may agree. (i) To disburse my estate in kind or by way of liquidation thereof in whole or in part as my Executrix in her sole discretion may deem appropriate under the circumstances. ITEM 8: I direct that my Executrix, or her successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~7M day of 1997. TNESS: • (SEAL) DANIEL R. WEHLER 5 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA . SS. COUNTY OF CUMBERLAND We, DANIEL R. WEHLER, Diane G. Radcliff and Diane Jackson, the Testator and the witnesses respectively, whose names are signed to the attached or 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 that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free 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. DANIEL R. , WI NE WITNES4 Sworn to and subscribed to before me this & day of / 1997. NOTARY PUBLIC Notarial Seal !eborah L Donley. Notary PubHc imp Hill Boro, Cumberland County r;fi; Cormniss!on Expires Sept. 23, 1999 s 4ssociation of Notaries 6 iDOI P 096,672,876 Check No. r 1~ 03 28 07 33 PHILADELPHIA, PA 2049 35619464 2049 35619464 60009301 R2 0 1P g Pay to v the order of FAYE W ROMBERGER 64 RR REG ANN FOR EST 1 DANIEL R WEHLER $***1027*10 11 KENWOOD AVE CARLISLE PA 17013 VOID AFTER ONE YEAR S I Ir~l~-~I 1198i,_~_I~~I=~ ~11 11i 711] I_I~ II 1~I- II l 17=I--Irr l Jn lii!-~- Mill, .!T it Ills i-}}1J1i~-'IL- Mir lA' IT~r_'liJ_ u'20493jiff i:000000518l: I Sr. 19464 1u■ 160307 . ACCOUNT NO. ACCOUNT TYPE STATEMENT PERIOD PAGE 523316396 CLASSIC CHECKING APR.17-MAY.16,2007 1 OF1 00 0 04309M NM 017 21212 DANIEL R WEHLER FAYE L ROMBERGER LINDA K CONRAD 442 WALNUT BOTTOM RD CARLISLE PA 17013 DILLSBURG ACCOUNT SUMMARY BEGINNING DEPOSITS 8 OTHER CURRENT ENDING BALANCE OTHER ADDITIONS CHECKS PAID SUBTRACTIONS INTEREST PD BALANCE N0. AMOUNT N0. AMOUNT NO. AMOUNT 4,618.56 0 0.00 0 0.00 0 0.00 0.00 4,618.56 ACCOUNT ACTIVITY POSTING DEPOSITS,IMTEREST CHECKS 8 OTHER DAILY DATE TRANSACTION DESCRIPTION S OTHER ADDITIONS SUBTRACTIONS BALANCE 04-17-07 BEGINNING BALANCE $4,618.56 ENDING BALANCE $4,618.56 IMPRESSED BY THE SERVICE YOU RECEIVED AT MST? IF YOU'D LIKE TO NOMINATE AN MST BANK EMPLOYEE FOR EXCEPTIONAL CUSTOMER SERVICE, PLEASE COMPLETE OUR MST SERVICE EXCELLENCE FORM AT WWW.MTB.COM/EXCELLENCE. WE APPRECIATE YOUR FEEDBACK! DIANE G. RADCLIFF, ESQUIRE 3448 Trindle Road, Camp Hilt, PA 17011 Phone: 717-737-0100 Fax: 717-975-0697 E-mail: dianeradcliffCcomcast.net August 10, 2007 Register of Wills Cumberland County Courthouse One Courthouse Square xm U Carlisle, PA 17013 _ - w RE: Estate of Daniel R. WehlerJj n No. 21-07-0126 c:> co Enclosed please find: DESCRIPTION OF ORIGINAL DOCUMENT NOS. Inheritance Tax Return Original + 2 copies Inventory Original + 2 copies Filing Fee Check Return Envelope I would appreciate it if you would file and docket the originat(s) of the above referenced document(s), and time stamp and return the copies to this office in the envelope provided. Very truly yours, l DI IFF, ESQUIRE DGR/dr Enclosure(s) cc: Faye Romberger, Executrix File Transmitted by Mail ~-- I ~ Q i-'- I~C" II~ ~i ::~;. :'f<~ 0 ,,::\ II'iZ 0 ~ ~ ..1- ~I,.,. N V". <) 1"$ ;j t\l m ~.; ... ".-' o ','-. ,~; f ..." d'" a; ~ I'} i.i': d2 \_ ,""' li" ~, :::3';t fJ;.e.C:1 "it. ....' .. ('J W "4>'" ,..1 ~I~'^ f" 0< ~I (:)C~:E . t l. ,-.:",,") 0'\ o 'd W t...L_ (' ~+" .. ('-I , 0:: c") (.!) =- """ ,..- c-....j ''C:::> c--J CL LLI ~ 5Q 'r"" 'r"" V')<( 0 LL10 ....... ...~ 'r"" lJ..LL1 <( !:!::...J 0.. ...JQ ... Uz ...J Q- ...J ~~ :I: . 00 0.. C)"lt ~ LL1"lt ZM U <( Q LLO- OC,C ~(/)= W~:"", ....J G.. ( , (.) :r:: L' j ~C; '-L- ""Ii:;:--- O~ ---' (.) - .- cu :E o o ca - o ... 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