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HomeMy WebLinkAbout01-03-08 (2) ---I 15056041125 REV-1500 EX (06-05) PA Department of Revenue * Bureau of Individual Taxes . INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year 2 1 0 7 File Number o 1 077 Date of Birth 125075561 1 012 2 007 03231916 WILLIAMS HAROLD MI K Decedent's Last Name Suffix Decedent's First Name (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix WILLIAMS FLORANCE MI K Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [gJ 1 . Original Return o 4. Limited Estate [gJ o 2. Supplemental Return o o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 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 Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes (--j 3~~~ 4 1 ,:.~ c.,:) I V 0 V o T T 0 I I I E S Q 717 243 MARTSON LAW OFFICES ~ REGISTER OF WILLS USE~L Y r "-1 J :.:t:::-;lr. . C-) -., Firm Name (If Applicable) First line of address I C) 1 0 E A S T H I G H STREET -;-1 -u :J;:~ Second line of address N x:- ,. ~ :~) \~--) 1"1 City or Post Office State ZIP Code DATE FILED CARLISLE P A 17013 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and t 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. SIGNAT F PERSON RESPONSIBLE ORFI I G RETURN DAi ~ / Drive R OTHER THAN REPRESENTATIVE Carlisle PA 17015 DA E / < tJ1 HIGH STREET CARLISLE PLEASE USE ORIGINAL FORM ONLY PA 17013 Side 1 L 15056041125 15056041125 -.J ..-J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: HAROLD K. WILLIAMS RECAPITULATION 12507 556 1 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) .................................. 2. 132903.23 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. 722.55 8. Total Gross Assets (total Lines 1-7) 8. 1 3 3 6 2 5 . 7 8 .......................... . 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1 9 1 3 7 . 1 5 ............... . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 1 5 7 6 . 6 8 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 2 0 7 1 3 . 8 3 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 1 2 9 1 1 . 9 5 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. 1 1 2 9 1 1 . 9 5 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.O _ o . 0 0 15. O. 0 0 16. Amount of Line 14 taxable 1 1 2 9 1 1 . 9 5 0 at lineal rate X .012.- 16. 5 8 1 . 0 4 17. Amount of Line 14 taxable o . 0 0 o . 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable o . 0 0 o . 0 0 at collateral rate X .15 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 5 0 8 1 . 0 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 -I . REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 01077 DECEDENT'S NAME HAROLD K. WILLIAMS STREET ADDRESS 26 Cardinal Drive CITY \ STATE I ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due (Page 2 Une 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 5,081.04 254.05 Total Credits ( A + 8 + C ) (2) 254.05 3. InteresVPenally if applicable D. Interest E. Penalty TotallnteresVPenalty ( D + 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) 0.00 0.00 4,826.99 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) A. Enter the interest on the tax due. 4,826.99 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 [XJ b. retain the right to designate who shall use the property transferred or its income; ............................... 0 [XJ c. retain a reversionary interest; or ................................................................................................ 0 [XJ d. receive the promise for life of either payments, benefits or care? ....................................................... 0 [XJ 2. If death occurred alter December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 [XJ 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... 0 [XJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 [XJ 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 alter 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. 99116 (a) (1.1) (i)]. For dates of death on or alter 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. 99116 (a) (1.1) (ii)]. The statute does not exemDt 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 alter 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. 99116(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. 99116(1.2) [72 P.S. 99116(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. 99116(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-1503 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF HAROLD K. WILLIAMS FILE NUMBER 21 07 01077 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Edward Jones Investment Account No. 377-10244-1-5 (see Estate Valuation statement attached) VALUE AT DATE OF DEATH 132,903.23 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 132.903.23 , REV-1508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HAROLD K. WILLIAMS SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 07 01077 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. VALUE AT DATE OF DEATH 722.55 ITEM NUMBER 1. DESCRIPTION Cash in Edward Jones Account No. 377-10244-1-5 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 722.55 REV-1511 EX + (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HAROLD K. WILLIAMS FILE NUMBER 21 07 01077 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home, Carlisle, P A 8,013.93 2. George A. Strish Funeral Home, newspaper obituary 60.00 3. Second Presbyterian Church, Memorial Service 100.00 4. Food for Memorial Service 338.72 5. Lodging for out-of-town children to attend services 128.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Martson Law Offices (estimated) 6,500.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) 3,500.00 Claimant Florance K. Williams Street Address 26 Cardinal Drive City Carlisle State P A Zip 17015 Relationship of Claimant to Decedent Spouse 4. Probate Fees Register of Wills of Cumberland County 294.00 5. Accountanfs Fees 6. Tax Return Prepare~s Fees 7. Stock valuation reports 37.50 8. Register of Wills, filing fee, Inheritance Tax Return 15.00 9. Reserved for investment fees and miscellaneous filing fees 150.00 TOTAL (Also enter on line 9, Recapitulation) $ 19137.15 Debts of decedent must be reported on Schedule I. (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 HAROLD K. WILLIAMS FILE NUMBER 21 07 01077 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Cumberland County Office of Aging, account payable 160.65 2. Visa account, account payable 86.08 3. ElmCroft-Outlook Point, account payable 619.95 4. Church of God Home, account payable 10.00 5. Dover Area ALS Medic 98, uninsured transport 700.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1 576.68 . O<EV."" """* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HAROLD K WILLIAMS 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 [include outritt spousal distributions, and transfers under Sec. 9116 (a (1.2)] 1. Craig L. Williams Lineal 37,637.32 4302 Park Street Camp Hill, P A 17011 2. Susan M. Rudolph Lineal 37,637.32 1100 West Chester Pike, L2 West Chester, PA 19382 3. Cynthia L. Williams Lineal 37,637.31 Cambridge Hall Apartments, C2 500 W. Rosedale Ave., West Chester, PA 19382 (Note: Spouse filed Disclaimer, copy attached] Spousal 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 TAXIS 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 07 01077 (If more space is needed, insert additional sheets of the same size) Estate Valuation Date of Death: 10/12/2007 Valuation Date: 10/12/2007 Processing Date: 12/13/2007 Shares or Par Security Description High/Ask 1) 55.4403 US BANCORP DEL (902973304; USB) COM NEW NYSE 10/12/2007 33.22000 2) Div: 0.4 Ex: 09/26/2007 Rec: 09/28/2007 Pay: 10/15/2007 252.231 AMERICAN BALANCED FD INC (024071300; BALCX) CL C NASDAQ 10/12/2007 3) 116.967 CAPITAL INCOME BLDR FD (140193103; CAIBX) SH BEN INT NASDAQ 10/12/2007 4) 519.555 CAPITAL WORLD GROWTH & INCOME (140543307; CWGCX) CL C NASDAQ 10/12/2007 5) 469.224 JENNISON VALUE FD (743916108; PBQIX) CL B NASDAQ 10/12/2007 6) 714.019 JENNISON 20/20 FOCUS FD (743979106; PTWAX) CL A NASDAQ 10/12/2007 7) 339.49 LORD ABBETT AFFILIATED FD INC (544001308; LAFCX) CL C NASDAQ 10/12/2007 8) 1445.24 LORD ABBETT SECS TR (543915607; GlLAX) ALL VALUE CL C NASDAQ 10/12/2007 9) 1644.115 LORD ABBET INVT TR (543916506; LAUSX) US GOV&GOVSPRC NASDAQ 10/12/2007 10) 787.263 VAN KAMPEN REAL ESTATE SECS FD (92113P303; ACRCX) CL C NASDAQ 10/12/2007 11) 5000 FIRST HORIZON MTG TR 2003-7 (32051DZW5) OTC Mat: 09/25/2033 5.000% Fact: 0.98496885 10/12/2007 CMO Accrual Page 1 Low/Bid 32.67000 H/L 20.41000 Bid 67.92000 Bid 49.12000 Bid 23.01000 Bid 17.38000 Bid 16.72000 Bid 13.26000 Bid 2.55000 Bid 30.78000 Bid 86.31509 Bid Estate of: Harold K. Williams Account: 5314.2 Report Type: Date of Death Number of Securities: 13 File ID: 5314.2 Mean and/or Div and Int Security Adjustments Accruals Value 32.945000 1.826.48 22.18 20.410000 5,148.03 67.920000 7,944.40 49.120000 25,520.54 23.010000 10,796.84 17.380000 12,409.65 16.720000 5,676.27 13.260000 19,163.88 2.550000 4,192.49 30.780000 24,231.96 86.315090 4,250.88 7.52 This report was produced with EstateVal, a product of Estate Valuations & pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) seH. 13 ::r~ I , Date of Death: 10/12/2007 Valuation Date: 10/12/2007 Processing Date: 12/13/2007 Estate of: Harold K. Williams Account: 5314.2 Report Type: Date of Death Number of securities: 13 File !D: 5314.2 Shares or Par Security Description High/Ask Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 12) 7000 FIRST HORIZON MTG TR 2004-4 (32051D3WO) OTC Mat: 09/25/2034 5.650% Fact: 0.995 10/12/2007 89.93998 Bid 89.939980 6,264.32 CMO Accrual 12.02 13) 6000 RESIDENTIAL FDG MTG 2004-SR1 (76111XKZ5) OTC Mat: 09/25/2033 5.600% Fact: 0.99597403 10/12/2007 91.66045 Bid 91.660450 5,477.49 CMO Accrual 10.23 Total Value: Total Accrual: Total: $132,955.18 $132,903.23 $51. 95 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) F: \FILESIClients\5314 WilliamsI5314.2.disclaimer EST ATE OF HAROLD K. WILLIAMS, DECEASED NO. 21-07-1077 DISCLAIMER AND RENUNCIATION I, Florance K. Williams, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code (the "PEF Code"), and I hereby disclaim and renounce any interest to which I may be entitled under Item 2 of the Last Will and Testament of Harold K. Williams dated March 21, 1988, and under applicable law, to the following assets: Any and all remaining assets, after payment of estate expenses, inheritance taxes and other legitimate deductions of the estate, in Edward Jones Investment Account No. 377-10244-1-5 IN WITNESS WHEREOF, intending to be legally bound hereby and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, as provided in Section 6204 of the PEF Code, I have hereunto set my hand and seal this :5 f d.- dayof::r tMt-a. (t' ;( 0' 8. \- /~ )(. zJL//~ Florance K. Williams COMMONWEALTH OF PENNSYLVANIA ) ss. COUNTY OF CUMBERLAND ) ~ On this, the ,3 rot day of ;j ~E' ,:)J;(J K, hefore me, a notmy puhlic, personally appeared Florance K. Williams, known t me to be the person whose name is subscribed to the within instrument, and acknowledged that s e executed the same for the purposes therein contained. ~~--X)~~~Y.l Not Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL Conine L. Myers. Notary Public Carlisie Borough, Cumberland County My commission expires May 27, 2011 LAST WILL AND TESTAMENT OF HAROLD K. WILLIAMS I, HAROLD K. WILLIAMS, of South Middleton Township (mailing address: 26 Cardinal Drive, Carlisle, Pennsylvania 17013), Cumber- land County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executrix or Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that my body be interred on my burial lot located in St. John's Cemetery, also known as Peace Church, along Trindle Road near the Borough of Mechanicsburg, Pennsyl- vania. 2. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my wife, Florance K. Williams, her heirs and assigns, to the exclusion of my children, born and unborn, provided my said wife, Florance K. Williams, shall survive me by a period of ninety (90) days, but should she pre-decease me or fail to so survive me then the same shall lapse. 3. Should my said wife, Florance K. Williams, pre-decease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event all of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares to such of my three (3) children, their heirs and assigns, as shall survive me by a period of ninety (90) days, they being Susan M. Rudolph, Cynthia L. DeCicci, and Craig L. Williams, but should any of them fail to so survive me then the share such deceased child of mine would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issue the same shall lapse and be added to the shares of my other children, per stirpes. 4. I hereby nominate, constitute and appoint my said wife, Florance K. Williams, as Executrix of this my Last Will and Testament, but should she pre-decease me or fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my three (3) children, Susan M. Rudolph, Cynthia L. DeCicci, and Craig L. Williams, or any of them, as alternate or successor Executors, and I further direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the Common- wealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on one (1) page, this 21st day of March , 1988. Ok f\/ I,,~,C ' 'AI i ~li~ Harold K. Williams (SEAL) Signed, sealed, published and declared by HAROLD K. WILLIAMS, the Testator above-named, 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. /k'h:-h- r. ( 1/ I. If-oi~ li:, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 _____n_ fold ESTATE INFORMATION: SSN: 125-07-5561 FILE NUMBER: 2107-1077 DECEDENT NAME: WILLIAMS HAROLD K DATE OF PAYMENT: 01/03/2008 POSTMARK DATE: 01/03/2008 COUNTY: CUMBERLAND DATE OF DEATH: 10/12/2007 NO. CD 009136 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $4,826.99 I I I I I I I I TOTAL AMOUNT PAID: $4,826.99 REMARKS: CHECK# 12350 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS 'I 0' ' . !i;. ~ 0 ~ ~ 'I Cl' ';-,;5 ill LO E.j!l~ (Y) (') ,*L~ II N ~ . ~ ;0 -..0 <EI Ol ~ C\J U) 0 CD a: ~. ':t- <( ...I ...I iA 0 C I- ~ Z :::l 0 U ~ U < "- I- 3 Vl - :::l 0:: - I- w !;t tS c \l ~ n.J J ,." ,." 0 n.J 0 n.J ['- :7 t.ll ~ n.J "- a- T'-- t- 'J . . - I LIl t' LIl ~ cr- << n.J ~ 0 ,." ~ .... I~ ,." 0 .. ~l ~ ~~~ ~ coJ 0 LIl o ~ ~} ~Q~ rn ~ ~ ~ ~ ~j l n.J 6~~ w .... z BI~~ ~ ~ ~ 0 ~ ! ... ~ IOOSOCL9 IOOO~O N -.;. - 0::<"1 ~V)