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HomeMy WebLinkAbout04-29-081,5056041,1,25 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 7 0 0 2 3 7 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 8 2 4 0 8 8 5 1 1 1 0 3 2 0 0 6 1 0 0 8 1 9 4 9 Decedent's Last Name Suffix Decedent's Firs t Name MI L I B R A N D I A N T H O N Y G (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 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 6. 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 ~ 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 B E N J A M I N J B U T L E R 7 1 7 2~ 6 1 ~8 5 -~::~ Firm Name (If Applicable) REGISTER OF'V~ LS USE QAbkY -'- ' ~ B U T L E R L A W F I R M ~~ i-~- First line of address "n _ ~-,'~ ~~p ~ ,,~~ 5 0 0 N T H I R D S T R E E T -~? ~~; 'tJ ` _ ~~ Second line of address `:,~ --t jV ~ P O B O X 1 0 0 4 W City or Post Office State ZIP Code DATE FILED ~ H A R R I S B U R G P A 1 7 1 0 8 Correspondent's e-mail address: LAWYERS~BUTLERLAWFIRM.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 complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. PE~R/SON ONSIBL FOR FILING RETURN 2620 CA HERINE STREET HARRISBURG SIGNATURE OF P ARER THE HA P ESE E A RESS 500 N THIRD ST T, PO BOX 1004 HARRISBURG PLEASE USE ORIGINAL FORM ONLY Side 1 1,5056041,1,25 DATE PA 17109 D~E~~~ ~~ PA 17108 1,50560411,25 " ~J ~ 15256242126 J Decedent's Social Security Number REV-1500 EX 1 8 2 4 0 8 8 5 1 ANTHONY G . LIBRANDI decedent's Name: RECAPITULATION '7 5 0 0, 0 0 1. 1. Real estate (Schedule A) •••~~~~•••~~~~"~~~~'~~~~~•• ..... 2. ...................... 2. Stocks and Bonds (Schedule B) • • • ~ ~ • ~ , 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. 3. 4. Mortgages & Notes Receivable (Schedule D) ~ • ~ ~ ~ ~ ~ ~ • ~ ~ ~ ~ ' ' ' ~ ~ ~ ~ • ~ 4. g 4 3 1 3 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .. • • • • 5. ~ . Jointly Owned Property (Schedule F) ^ Separate Billing Requested ...... 6 6. . . 7. Inter-Vivos Transfers & Miscellaneous Norn-PS paraterBieng Requested ...... . 7• (Schedule G) U g 3 4 3, 1 3 ..... . 8. ..................... 8. Total Gross Assets (total Lines 1-7) 9 5 9 2, 5 8 g. Funeral Expenses & Administrative Costs (Schedule H) • • • ~ ~ ~ • • • • ~ ~ • ' ' 9. ' . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ~ ~ • • • • • ~ ~ • 10. ' • 9 5 9 2 , 5 8 ......................... 11. Total Deductions (total Lines 9 & 10) ..11. - 1 2 4 9 , 4 5 12. . .............. 12. Net Value of Estate (Line 8 minus Line 11) ts/Sec 9113 Trusts for which . 13. Charitable and Governmental Beques an election to tax has not been made (Schedule J) 13. _ 1 2 4 9 , 4 5 • ................ 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 0 0 0 15. 0 , 0 0 (a)(1.2) X.0 0 0 0 16. Amount of Line 14 taxable ~ 0 0 0 16. at lineal rate X •0 _ 0 , 0 0 17. Amount of Line 14 taxable 0 0 0 17. at sibling rate X .12 0 , 0 0 18. Amount of Line 14 taxable 0 0 0 1 g• at collateral rate X .15 0 , 0 0 19. 19. Tax Due ...................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505642126 15256242126 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 00237 DECEDENT'S NAME ANTHONY G. LIBRANDI STREET ADDRESS - - -- 212 SILVER SPRINGS ROAD -- - .- CITY li STATE ZIP MECH:ANICSBURG PA ~!~ 17050 Tax Payments and Credits: ~• Tax Due (Page 2 Line 19) (1) 0.00 2. Credits/Payments A.:>pousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 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 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. (5B) 0.00 Make Check Payable fo: 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 : ........................................................... ........... ^ ^X b. retain the right to designate who shall use the property transferred or its income; .................... ........... ^ ^X c. retain a reversionary interest; or ...................................................................................... .......... ^ ^Q d. receive the promise for life of either payments, benefits or care? ............................................. .......... ^ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................. .......... ^ 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ......... ^ X^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................ .......... ^ 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 exempt 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 antlone-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)]. Asibling 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-150? EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE: OF FILE NUMBER ANTHONY G. LIBRANDI 21 07 00237 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 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 roe which is 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBS.R DESCRIPTION OF DEATH Property at 21-23 N. Second Street, Steelton Borough, PA 17113 -See attached settlement sheet ~ 7,500.00 value based on sale dated March 25, 2008 TOTAL (Also enter on line 1, Recapitulation) ~ $ 7,500.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE: OF FILE NUMBER ANTHONY G. LIBRANDI 21 07 00237 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank -Checking Account No. 9837006973 93.13 with accrued interest of $0.00 2. 1991 Ford F700 500.00 3. ~ 1996 Ford F150 (needed extensive repairs) ~ 250.00 value based on sale TOTAL (Also enter on line 5, Recapitulation) I $ 843.13 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Year(s) Commission Paid: Attorney Fees Butler Law Firm Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant ESTATE: OF FILE NUMBER ANTHONY G. LIBRANDI 21 07 00237 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Wiedeman Funeral Home, Inc. 6,000.00 B. 2. 3. 4 5. 6. 7. 8. 9. 10 11 12 13 Street Address City State Relationship of Claimant to Decedent SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Zip Zip Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal -Estate Advertising The Sentinel -Estate Advertising Photocopies Computer Search Cumberland County Register of Wills -Additional Short Certificates Cumberland County Register of Wills -Filing Fee Sale of 21-23 N. Second Street -Closing Costs 2,000.00 69.00 75.00 158.81 2.55 1.50 20.00 30.00 1,235.72 TOTAL (Also enter on line 9, Recapitulation) I $ 9 592.58 (If more space is needed, insert additional sheets of the same size) REV-1573 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE: OF FILE NUMBER ANTHON Y G. LIBRANDI 21 07 00237 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustees) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Insolvent Estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (It more space is needed, insert additional sheets of the same size) 03%2412008 13:58 ~JION ZULLI&SEIBERT ~ 2367777 N0.695 D02 OMB id0.2602-0266 A PE O L ' . MENT OF HOUSING & URBAN DEVELOPMENT 1. ~ FHA 2. FmHA 3. CONY, UNINS• 4.~VA 5. CONV, INS. U.S. O1°PART fa. FILE N MBER: E 7, LOAN NUMBER: SETT~.EMENT STATEMENT B. MORTGAGE INS CASE MBER: C. NOTE: This fomr is fumistred fo give you a stelemenl of actual seMlement costs. Amounts paid to End Dy the setNement agent ara.shown. Items merke0 (POGJ" were paid outside the Dosing; may ere shown hero for infomrational purposes end ere riot included m the totals. 1.0 3169 (STc6LTCN2Pr•OISTEELTONGJB) D- NAME AND ADDRESS OF BORROWER: Borough of Steelton 123 North Front Street SteeRon, PA 17113 E. NAME AND ADDRESS OF SELLER; Anthony G Llbrandi Estate Anlonlo G. Llbrandi, Admin. 2620 Catherine Street Harrisburg, PA 17109 F. NAME AND ADDRESS OF LENDER: G. PROPERTY LOCATION: 21.23 North Second Sheet Steelton, PA 17113 H_ SETTLEMENT AGENT: 56-1234567 Wlon, Zulll 8 Seibert I, SETTLEMENT DATE; March Z5 2008 ^auphin County, Pennsylvania PLACE OF SETTLEMENT 109 Locust Street Harrisburg, PA 17101 , MMARY W 'S N A O 101. Contras Sales Price 7,500.00 401. Contract Sales Price I 7,500.00 102. Personal Pr 402. Personal Pro e 103. Sadlernenl Cha es to Borrower Line 1x00 424,50 d03. 10d. 404, 1.05. 405. 106. School Taxes 03/26/08 to 071/06 5D.52 406. School Taxes 03-26/09 to 07101108 I 50.52 107. Cou Taxes 03126!06 l0 01101109 111.39 407. Caun Taxe9 03126/08 to 01/01/08 I 111.39 508. Assessments to 408. Assessments to ! 109. 409. i 110. 410. 111. ~ 411. i 112. 412. 120. GROSS AMOUNT DUE FROMt30RROWER 6,086.41 420. GROSSAMOUN70U>:TOSFLLER I 7.661.91 200. O NTS PAID BY OR IN B ROW 500. REDUCTIONS IN AMO N O 6 R: 201.0 osit or eemest morre 1,000.00 501. Excess De osit See Instruetlons I 202. Prim 1 Amount of New Loen(sl 502. Settiemenl Ct+a es to Salter Line 1400 1 1,897.63 203. ExisGn loans taken sub'ed to 503. Exlstin loan a taken aub'ect to 204. 504. Payoff of first Mortgage 2os_ 505. Pa fi of second Mo a e 206. 506. Oe osit rotained b seller 1,000.00 207_ 507. 206. 50'8. I 209_ 509. i ustmenls r ms n al ear ua en or a e r 210. School Taxes [0 510. School taxes to ' 211. Court Taxes to 511. Court Taxes to 212. Assessments to ' 512. Assessments to 1 213. ~ 513. 214. 51d, 215. 515, 216. 516. I 217. 517. 21 B. 516. I 219. 519. 220. TOTAL PAID BY/i'OR BORROWER 1,000.00 520. TOTAL REDUCTION AMOUNT DUE SELLER I 2,397.63 300. CASH AT 5 O t]RROWER: 00. CA A S L R: 301. Gross Amount Due From Borrawar Llne 120 8 066.41 6D1, Groso Amount ue To Seller Line 420 I 7861.81 302. Less Amount Paid ByJFor Borrower (Line 220 ( 1,OOD.00 602, Less Reductions Oue Seller (Line 520 I( 2,897.83 303. CASH X FROM) TO) BORROWER 7,OBfi.41 603. CA H X 7 ) Ohl) SELLER I 5,264.26 the undersigned hereby acknowledge receipt of a wmpietod copy of pages 1&Z of this stalemen! 8 any attachments referred to herein. Borrower Borough of Sleellon Seller Anthony G. Llbrandi Estate 6Y: Antonio G. Llbrandi, Admin. 03~'24i2008 13:58 ~JION ZULLI&SEIBERT -~ 2367777 N0.695 D03 Ra 2 L. SETTLEMENT CHARGES TOD. T TAL CO MIS I N Based on Prlce ° Pa1D FRO4 PAIp FROM pivlslon of Commission li»e 700 d5 FOLLOWS: BORROWER'S SELLER'S 701.3 10 FUNDS AT FiJNOS AT 702- S 10 SETTLEAIENr SErrLEMEKr 703. Commission Paid at Settlement 704. to E O 80 . oan Ori inalion ~ 1-0000 % to 802.. lean Discount °.b to 803, Appraisal Fee to 804. Credlt Report to 805. Lenders tnepedion Fee to 806. Mort a e Ins. .Fee to 807. Assumption Fee to 808. 09. 8'10. 811. I ED N C 901. Interest From fo ~ S rda t days %) 902. MIP Totlns. for LifeOlLoan for months fo 903, Hazard Insurance premium for 1,0 ars to 904. 905. . ESE V S L DE 1001. Hazard Insuren~ months S er month 1002. Mort a Insurance months 3 r month 1003. School Taxes months S r month 1004. Coun Taxes months t r month 1005. Assessments months ; per monfh 1006. months er month 1007_ months S per month 1008. months er month o .T c 1101. 5attlament or Clos' Fee to 1102. ADStrdct or Title Search to 1103. Title t5xamination la 1104. Title Insurance Binder to 1105. Document Pre aralion -Deed to Wion, 7.ulli 8 Seibert 125.00 1106. Note Fees to Wion, Zulli 8 SelDert 5.00 10.00 1107. titlomey's Fees t0 nrJudes above item numbers: ) 1108. Tills l urancE o Co o weaRh Lend Tansfer 378.00 lncludbs above item numbers: 1109. Lenders Coverage S 1110. Owners Coverage 3 7,500.00 Reissue 1111. 1112. 1113. NEE N NT CO A 1201. Retor~ng Fees: Deed 5 41.50: Mortgage 5 Releases S 4x.50 1202. C' (Coun TaxlStam s= Deed ' Mo a e 75.00 1203.5tate TaxlStam Revenue Siam s : Mort a e 75,00 1204. 1205. 3 0 1 C S 1301. Surve to 1302. Pest Ins dian to 1303. 2006 Real Estate Taxes to Dau hin Coun Tax Claim Bureau 420.48 1304. 7.007 Real EsTaite Taxes to pau hin Coun Tax Claim eureeu 367.05 1305. See addiYl disb. exhiDll to 285.08 1400. TOTAL SETTLEMEN C GES Enter on Llnes 10i, Sectlon J and 502, Section K 42x.50 1,397.63 By signing page 1 or thl6 blatement, the signatories acknowledge receipt of a Completed Copy Of page 2 Of this two page statement. Certified to t1e s true copy. Wion, Zulli 8 Seibert Settlement Agent (SfE0.TO~Q1$TEELTpH21 B l 03~'24i2008 13:58 LJION ZULLI8,SEIBERT ~ 2367777 ADDITIONAL DISBURSEMENTS EXHIBIT N0.695 D04 borrower. Borough of Steelton Seller: Anthony G. Librandi Estate and Antonio G. Librandi, Admin. Settlement Agent: Wion, Zulli & Seibert Place of Settlement: 109 Locust Street Harrisbu-g, PA 17101 Settlement Date: March 25, 2008 Property Location: 21-23 North Second Street Steelton, PA 17113 Dauphin Gounty, Pennsylvania PAYEEIDESCRIPTION NOTE/REF NO BORROWER SELLER Marianne F. Reidy, Tax Gollector 2006 Real Estate County Tax Borough of Steelton Property clean up Total Addltlonal Qlsbur9ements shown on Line 1305 $ 0.00 145.09 150.00 $ 285.09 (STEE LTONZ PFfl/STEELTON?J10) 04-15-'D8 08;56 FFOC]- 1VI&TBarik March 22, 2007 Butler Law Firm Post Office Box 1.004 Harrisburg, PA 1710$-1004 T-9r6 PO©21x02 F-354 499 Mitchell Street, Millsboro, DE 19966 RE: Estate of Anthony G. Librandi Date of Death: November 3, 2006 Social Security No.: 182-40-8851 Dear Mr. Butler: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type ...........................Checking Account: Account Number .......................9837006973 Ownership (Names o~ ...............Anthony G. Librandi Opening Date ........................... 02 / O 1 / 05 Balance on Date of Death.........$93.13 Accrued Interest ~ 0.00 Total ...................................... X93.13 The above named decedent did not have a safe deposit box. Far any additional information on the above accounts, including ownership, statements and closures please contact our Steelton branch at 71.7-255-2260. Sincerely, -•, , Charlene Warrington, RecQi`ds Management 1-888-502-4349 J' V,.~ ~,5: ', .1 ~~' it' i ~rt' 41, y'4 ~~ $~.~~ ~~ '~~~ ~~ ..~:~ ~. a.~:~.~ `. .p c'~ N ci . cr ~Q L ~. ~~ o I ~, r. ~ w G w 6 w m o a ?f d ° ° ~ '~ ~' ~ z r ? w ,.1 w z ~ a J r ~ W W z ° ~ x `~ ~ o x H N ~ x ~ a z '~ ! as ;a is 3 {, u ~ Z ~`I ~':, p 0 0 s~ ~ ~ M U ~ ~ ~ ~ O ~ ~ ~ ~ .y O ~' w v m w O 'b o .. N ~ ~ ~ N ~"~ ~ N ~ N ~ ~ a • ~+ o r' N ~ U ~ ~ cJ ~ U 1 F` s r 500 North Third Street Twelfth Floor Harrisburg, PA 17101 Mailing Address: Post Office Box 1004 Harrisburg, PA 17108.1004 Ronald D. Butler April 28, 2008 Jana Butler Toole Benjamin J. Butler Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Anthony G. LiBrandi 2007-00237 Tel: 717.236.1485 Fax: 717.236.7777 lawyersQbutlerlawfirm.com Dear Sir or Madam: I have enclosed two originals and one copy of a Pennsylvania Inheritance Tax return and one original and one copy of an Inventory for the above referenced estate. Please time stamp the enclosed copies and return them to me in the enclosed self-addressed stamped envelope. I have also enclosed a check for $30.00 made payable to Register of Wills for filing fees. Your cooperation in this matter is appreciated. Very truly yours, /`~, r Benjamin J. Butler BJB/mot ,,~, Enclosure ~ ~ _ - ~p ~~ - e~ ~ "~ ~ ~ _ ~-- ~,~ - . "_ , W