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Home My WebLink About05-14-08 (3) ...J 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 INHERITANCE TAX RETURN RESIDENT DECEDENT Date of Birth Suffix MI Decedent's Last Name (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return 4. Limited Estate 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 Da ime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received JL 8. Total Number of Safe Deposit Boxes - c:::> r-...) '.'~:> ~~ :rl f '-.j o ..':r.. -( \ IS l,----) , ,'1 ,'J ~~: <;;:~ .- :.r I - :,:') In <:;) -" .&;'- w Ul Correspondent's e-mail address: DATE I ..-:- 1'1 tJ'(. Side 1 L 15056051047 15056051047 --.J) ...J REV-1500 EX Decedent's Name: RECAPITULATION 1. Real estate (Schedule A). 15056052048 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........................................... . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 6. Jointly Owned Property (Schedule F) c:=> Separate Billing Requested . . . . . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:=> Separate Billing Requested. . . . . . . . 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . . . 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 .04-.2 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTINGAREFUND OF AN OVERPAYMENT L 15056052048 Side 2 Decedent's Social Security Number 15. 16. 17. 18. c:::> 15056052048 --.J REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME , Viola R. Fisher ---------~-------'~------------------------------ STREET ADDRESS 413 Walnut street ---,---"- ----,..__._-~-~--_.------,._.- CITY Boiling Springs, I STATE '----~--r~--- PA i 17007 Tax Payments and Credits: 1, Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) $3,545.23 -0- ---- ____ -O-_~ ---~~----- -0- Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty -0- -~-- -0- .--------------- Total Interest/Penalty ( 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- 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 3,545.23 -0- B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) $3,545.23 ~ Make Check Payable to: REGISTER OF WILLS, AGENT lJ~J 1!~II~Ul.__~i~'-1 It II'I.~ PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Ves No a. retain the use or income of the property transferred;.......................................................................................... 0 [Xl b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [Xl c. retain a reversionary interest; or.......................................................................................................................... 0 [XI d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 llil 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 llil 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [Xl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 [XI 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. S9116 (a) (1.1) (i)J. 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. S9116 (a) (1.1) (ii)J. 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 stepp~rent of the child is zero (0) percent [72 P.S. s9116(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. S9116(1.2) [72 P.S. s9116(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. s9116(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-1502 EX+ (6-9. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Viola R. Fisher 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 property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Residence situated at 413 Walnut street, Boiling Springs, PA 17007. See attached appraisal $76,000.00 TOTAL (Also enter on line 1, Recapitulation) $ 76, 000 . 00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (6-98* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Viola R. Fisher All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE -0- TOTAL (Also enter on line 2, Recapitulation) $ - 0- (If more space is needed, insert additional sheets of the same size) ~._~.,,~, '*' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Viola R. Fisher SCHEDULE C ClOSEl Y.HElD CORPORATION, PARTNERSHIP or SOlE.PROPRIETORSHIP FILE NUMBER Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE -0- TOTAL (Also enter on line 3, Recapitulation) $ -0- (If more space is needed, insert additional sheets of the same size) REV-1507 EX+ (1-97) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Viola R. Fisher All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. NONE -0- TOTAL (Also enter on line 4, Recapitulation) $ -0- (It more space IS needed, Insert additional sheets of the same size) REV.1508 EX '1197) ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER Viola R. Fisher 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 NUMBER 1. 2. 3. VALUE AT DATE OF DEATH DESCRIPTION Classic checking/Club 50 checking account, numbered 1322524, at M&T Bank, Boiling Springs, PA $2,385.75 M&T Personal Savings, account numbered 150042000235924, at M&T Bank, Boiling Springs, PA 16,387.97 Miscellaneous Personal property. See attached appraisal. 642.00 TOTAL (Also enter on line 5, Recapitulation) $ 1 9, 41 5 . 72 (If more space is needed, insert additional sheets of the same size) REV.1509 EX + {1-97\ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Viola R. Fisher FILE NUMBER SCHEDULE F JOINTLY-OWNED PROPERTY 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 RELATIONSHIP TO DECEDENT ADDRESS A, NONE 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 identifying number. Attach DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate, V AWE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. TOTAL (Also enter on line 6, Recapitulation) $ -0- - " (If more soaen is 'leeded, Insert additional sheets of the same size) REV-1510 EX + (1-97} SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Viola R. Fisher FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RElATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE ATTACH A COPY OF THE DEED FOR REAl ESTATE, NUMBER VALUE OF ASSET INTEREST IIF APPliCABLE) 1. NONE -0- TOTAL (Also enter on line 7, Recapitulation) $ -0- . . (If more space IS needed, Insert additional sheets of the same size) REV-1511 EX+ (10-06) ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER Viola R. Fisher Debts of decedent must be reported on Schedule I. ITEM NUMBER A. AMOUNT B. 1. 2. 3. 4. 5. DESCRIPTION 1. FUNERAL EXPENSES: Hollinger Funeral Home and Crematory 501 North Baltimore Avenue Mount Holly Springs, PA 17065 $6,889.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions -0- Name 01 Personal Representative( s) Street Address City State _Zip ________ Year(s) Commission Paid: Attorney Fees Anthony L. DeLuca, Esquire 5,000.00 Family Exemption: (II decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _Zip Relationship 01 Claimant to Decedent Probate Fees 264.00 Accountant's Fees -Reserved 400.00 7. 6. Tax Return Preparer's Fees Legal Advertising - Cumberland Law Journal 75.00 8. 9. 10. Legal Advertising - The Sentinel Roy D. Gottshall - Appraisal personal property 174.58 45.00 Diversified Appraisal Services - Appraisal Real EstatE 300.00 TOTAL (Also enter on line 9, Recapitulation) $ 1 3 1 4 7 58 , . (II more space IS needed, Insert add/lianal sheets 01 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 Viola R. Fisher FILE NUMBER 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. Met-Ed - Electric $25.98 2. EMBARQ - Telephone 33.97 3. Heartland Pharmacy of PA - medical 417.32 4. Vascular Associates - medical 70.00 5. Manor Care Health Services - Nursing Horne 2,291.02 6. Robert C. Cairns, Tax Collector - Real Estate Taxes 174.01 7. Three Spring Family Practice - medical 64.10 8. South Middleton Township Municipal Auth.-Sewer & Wate 99.00 9. Shipley Energy - heat 310.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space IS needed, Insert additional sheets of the same size) 3,485.30 REY-1513 ~X+ (9.00. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Viola R. Fisher NUMBER I FILE NUMBER 1. RELATIONSHIP TO DECEDENT NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not L1stTrustee(s) TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) Marilyn M. Brenizer Daughter 1137 Petersburg Road Boiling Springs, PA 17007 Paul S. Fisher Son 1516 Walnut Bottom Road Newville, PA 17241 John W. Fisher Son 2916 Hamilton Avenue Baltimore, Maryland 21214 David L. Fisher Son 52 Subdivision Road Newville, PA 17241 25% AMOUNT OR SHARE OF ESTATE 25% 2 25% 3 25% 4 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 Il- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ _ 0- (If more space is needed, insert additional sheets of the same size) OF VIOLA R. FISHER ", ,-'j I, Viola R. Fisher, a resident of 413 Walnut Street, Boiling Springs, Cumbiaand County, Pennsylvania being of sound mind, memory and understanding, do hereby make~':~ publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ITEM 1: I direct that all my just debts, the expenses of my last illness and funeral expenses be paid as soon after my decease as the same can conveniently be done. ITEM 2: I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign goveITl1}Jent or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment, provided, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. 'Z~ If. VIOLA R. FISHER , J~ 1 LAST WILL AND TEST AMENT OF VIOLA R. FISHER ITEM 3: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, in equal shares, unto four (4) of my five (5) children, MARILYN M. BRENIZER, PAUL S. FISHER, JOHN W. FISHER, and DAVID L. FISHER, provided however, that they survive me and are living sixty (60) days after the date of my death. I specifically exclude my son, MICHAEL A. FISHER, from being a beneficiary of my estate and direct that he not receive any of the proceeds of my estate. ITEM 4: If and in the event that MARILYN M. BRENIZER, or PAUL S. FISHER, or JOHN W. FISHER, or DAVID L. FISHER does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath the interest in my estate, which such deceased child would have received, if living, to the issue of said deceased child, per stirpes. I specifically exclude any issue of my son, MICHAEL A. FISHER, from having any interest in my estate and direct that said issue not receive any of the proceeds of my estate ITEM 5: I hereby nominate, constitute and appoint my son, DAVID L. FISHER, Z/~ ;e, ,;;L~ VIOLA R. FISHER 2 OF VIOLA R. FISHER Executor of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his performance of this office. If and in the event that my son, DAVID L. FISHER, does not survive me and is not living sixty (60) days after the date of my death, or does not complete his duties as Executor, then and in such event, I hereby nominate, constitute and appoint my daughter, MARILYN M. BRENIZER, Executrix ofthis my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. ITEM 6: If any provision ofthis Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable. " ~~ /e. f~~ VIOLA R. FISHER 3 IN WITNESS WHEREOF, I, VIOLA R. FISHER, the Testatrix, have to this my Last Will and Testament, typewritten on four (4) consecutively numbered pages, subscribed my name and affixed my seal this ! 1 day of May,2007. ?~R, ; f~ (SEAL) VIOLA R. FISHER Signed, sealed, published and declared by the above named VIOLA R. FISHER, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and of each other. ~k~ ~: ~.. J):i! ,.~ ~~~eSidmga! r/~ ~~~~ ?~~-~~;~~./?~?' ~~jtf .4,~ residinga! /NrV/2"J- .#./1,....1 ;)"~ ~!fo I f?t- /7Nj? 4 APPRAISAL REPORT 413 WALNUT STREET BOILING SPRINGS, PENNA. PREPARED FOR VIOLA R. FISHER ESTATE BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 413 Walnut Street Boiling Springs, Pennsylvania TAX PARCEL NUMBER: 40-30-2659-007 IMPROVEMENTS: One-story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP IDSTORY: The subject property is owned by Viola R. Fisher. The property was purchased on July 15, 1980 for a reported consideration of $32,000 and ownership transferred on deed reference 29-A-268. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: February 4,2008. IDGHEST AND BEST USE: Continued use as a single-family residence. COST APPROACH: N.A. SALES APPROACH: $76,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $76,000 2 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: VIOLA R. FISHER ESTATE the undersigned personally inspected the following described property: All that certain piece or parcel of land, with the improvements thereon erected, situate in the Village of Boiling Springs, South Middleton Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a post on Walnut Street; thence by said street South 34.75 degrees East 58 feet to an alley; thence by said alley South 55.25 degrees West 126 feet to another alley; thence by said alley North 34.75 degrees West 58 feet to line of property now or formerly of Margaret Trostle; thence by said line North 55.25 degrees East 126 feet to the place of beginning. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of February 4, 2008 is: SEVENTY-SIX THOUSAND DOLLARS $76,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. I I I I 3 v~ r~'-:~ ~._.~()/.I.{/~;~.,:,~../''7 flt./?JI,tJ". ~7... ..' _ ~_ \ T 4 J;~ ~J7 -r:-~~vC- - -hZ:--;' ~'f~'?~7-' / ~~- ~' ee# I . .n'~~ # ~ u;/ LfFj./ ~~ -4- ;Jv'~)~~ yvt/jt4 ~J ; · ?:; , r/ .$ f(!.~1' ~~. ^ ~ ,/'. -/-)- " Pi!1 ~ (/V~~#1,~'fi"'/L -~~p~ " ' f-j~i~~ .~.. .,~ '/?j;!- 7~--=l'.......A' /tf!.tt~~,.J ~,u.; :< 1~~p;II ~ ~~~" ~ 9' ~ ' /' c j? ~:"'0~'~~'~- t:tJ ~~#.P:fI I~~ ~~~~~~~ :3~.~"J~- ., ;,. _J?1 I J?V?-H# Q-f';4J · ' V rz;~2r~ ,'/ '1~Jt- 'A~~~ ~~. 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