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Home My WebLink About08-06-08COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXEES DEPT. 260601 HARRISBURG, PA 1 7 1 28-060'1 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MANEVAL DOUGLAS 408 KENT DRIVE MECHANICSBURG, PA 17055 ACN ASSESSMENT CONTROL NUMBER fold ESTATE INFORMATION: SsN: FILE NUMBER: 2108-0816 DECEDENT NAME: MANEVAL CHRISTINA DATE OF PAYMENT: 08/06/2008 POSTMARK DATE: 08/05/2008 couNTY: CUMBERLAND DATE OF DEATH: 1 1 / 26/ 2007 AMOUNT 08104182 ~ 5415.09 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK# 285 5415.09 INITIALS: AKK RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EXI11-961 NO. CD 010102 REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATI O N N O T I C E BUREAU OF INDIVIDUAL TAXES AN D DEPT. 280681 TAXPAYER RESPONSE HARRISBURG, PA 17128-0601 REV-1543 EX AFP (09-007 FILE N0. 21 ~ (,~ ~ ~j~lt !`: ACN 08104182 ~kl' DATE 02-04-2008 DOUGLAS MANEVAL 408 KENT DR MECHANICSBURG PA 17055 TYPE OF ACCOUNT EST. OF CHRISTINA MANEVAL ®savlNGs $.$. N0. ^ CHECKING DATE OF DEATH 11-26-2007 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGI:iTER OF WILLS CUMBERLAND CO COURT HOUSE CARL:[SLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a ioint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by tailing i717) 78'i-d327, COMPLETE PART I BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No, 10638-00 Date 01-17-1969 To insure proper credit to your account, two Established C2) copies of this notice must accompany your Account Balance 18,448.31 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax 9, 224.16 (3) months of the decedent's date of death, Tax Rate X .045 you may deduct a 5% discount of the tau due. Anv inheritance tax due will become delinquent Potential TaX Due 415.09 nine (9) months after the date of death. PART TAXPAYER RESPONSE ~:::.. :.. ,:~:.. :~:. ~~~:::FDIAL...:fiA';il~...:A~~E~~~1EH-'E' BA~~I# D~ TNt~3 ~DfiI~L..: :~:` : ~:, .: .: ~:~'f ' ;:::R~~I~?!1II,yl~€i~l1~~~ ~:~isIBE~:~l~;t':;:::III:~:-:.....~ ...................................... .... . R ................................................. ........:.:..::.::::::.:: ..........................................................,...............................,......... . .....FA II.U . ~. . #t . ..............._...._.....................,............ A. ~y~ The above information and tax due is correct. Val 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. ^ The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ^ and/or PART ^ below. PART If you indicate a different tax rate, please state your 2 relationship to decedent: i~ ~`iii'~i€=fi(~i;^lS IJE~~`?ll4i~i~7fCt!-:..:~i.: !~i;;~~€B`-.'_a#:iS ;x;. ~ TeX RETURN - COMPUTATION OF ,:::::::-i`~'==iiiiiis~~i ~i;;z;it~ ii~s€s~€€i€=i€;:€'?iii? i~::::- ::s. y~:-..ii;i;[;~~~'?ii€=tiis;ti:i~•Pitt:;~::: TAX ON JOINT/TRUST ACCOUNTS :€As °.;:~~:;~:.~ ....:......::...- - ; ~ ~; .. ;: ;.; ; :.- : ;. :.._;.; :; : d 1 , . . . , _. ~ . .,: ..:. , : =_asa: ss: °s::;aa:r~ is :~ as=_:=-=s:::::~::::; ~aas:es::~ x.,.:: ~ .:::::::::::: - ::::.: ~':::::.::::::~:::. ,' ,``` ' " - ' ` ' ' ` ~ ` `' ~ LINE I . 2. e Date E s t a b 1 i s h c lance A count Ba 2 :' ° ::.. °::: °:::' : ::.. ..:~ :::::...' : :°:°':::::::: °: °::::°:°::'::: ° ° €ii;i~€€€€ii .......................................::::::::..::::~:::~:::_:::::::::r.~r:::::::::_~::~::~:::::;::::::~:~:::::::~~:::~s:r:::::,:::::: ~~~" ~`~~~ ''"'' 3. Percent Taxable 3 iii a ~siis;-:::ip;;ai€ €_'~?_€~ li;;t;€;~':ii~i i`sii~=ice °ir='s ". ~.....r.:.:.::c..:..e.°'ijs~':,•.'.> ....... X :;ii~~itc :::.:::.::.::::.:::::::.::....:..x. .......... 4. Amount Subject to Tax 4 a<:~::s:s:~:;::::~~ ............:::::::::::::':.::.:: ............. ... .. Ss~= ~ ;st€~ ~ia::.:t t= [: ~ra:s;'ss:i s:; `=i= : ~:` iii€;;i€€~iiiit~ t s€_ €;i; ~~;€~+i~ s;€;?~ < ; p: ~ ? €~ = _ : 5 d e uctions Debts a n D d 5 -::. _ : ~ t : : t : t _ : t t - :~ -:: ~:si€^ ::...:...:.:................ :.........:.............:.....: . ..:::::::.::::::.: ~:[:~ ~:~ sa:::; a _ 6. t Ta ab e Amoun x 1 6 ~y~~a_w~~<l{?€€~{6~ ~i~~s_a~~~sir~;:<; 7. Tax Rate 7 `'~_w.r~«c~''s~'~~~~' X 8. Tax Due 8 ~'~~~~~s~~l~~~~~y€EI;s3``~'?ss~€~i~`s PART DEBTS AND DEDUCTIONS CLAIMED DATE P AID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) 5 Under penalties of perjury, I declare that the facts I have reported above are true, correct and comp,~ete to the best m knowledge fid belief. HOME C 7~7 ) ~* ~ 7 Y<~'.E' ~ WORK C 7<7 ~ S'(rc+ ~d'fC U ..,j'..o'c TA AVER IGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION L. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A ]oint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in point names within one year vrior to death are fully taxable as transfers. 5. Accounts established iointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLDCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "T ax paver Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed 53,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk C~~] appears before your first name in the address portion of this notice, the 53,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7Y. (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) _ .50 X 100 = 50i (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 4) is determined by multiplying the account balance (line 2) by the percent taxable Cline 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax Cline 4). 7. Enter the appropriate tax rate Cline 7) as determined below. *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 0%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment maY be requested by the PA Department of Revenue. Date of Doath Spou.s Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% ,~ A ~ d ~ A~ ~. MM~~ C' ~ /~ y -, b P add J - O U ..+ r ~ ~.: ~.~. ~;~- Z` '.ia ~ ~~~ ~ C~ ~ ~~ti ~ ~ ~~. ~ U ~ .- ~,. ~~ ~ o ~ `~` _ ~ i .~ --, ~., Ott ;~,. ,~. ~~ ~, -~, ,~ ~ '~ - `~ ::- ~~ ~ + ;~ J L- t~ C `, .a ;~~ ~ a ^r ~~ ~« COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIA (DUAL TAScES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MANEVAL DOUGLAS 408 KENT DRIVE MECHANICSBURG, PA 17055 REV-1162 EX(11-961 N0. CD 010103 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ESTATE INFORMATION: ssrv: ~ FILE NUMBER: 2108-0816 DECEDENT NAME: MANEVAL CHRISTINA DATE OF PAYMENT: 08/06/2008 POSTMARK DATE: 08/05/2008 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 /26/2007 08104183 ~ 5983.86 TOTAL AMOUNT PAID: 5983.86 REMARKS: MANEVAL DOUGLAS SEAL CHECK# 283 INITIALS: WZ RECEIVED BY; GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA INFORMATION NOTICE ~~ (~~~ DEPARTMENT OF REVENUE FILE NO. 21 " BUREAU DF INDIVIDUAL TAXES AN D DEPT. 280601 ACN 08104183 HARRISBURG, PA 1712E-0601 TAXPAYER R E S P O N S E DATE 02-04-2008 REV-1543 EX IIFP (09-08) TYPE OF ACCOUNT EST. OF CHRISTINA MANEVAL ®SAVINGS $.$. N0. 136-12-7215 ^ CHECKING DATE OF DEATH 11-26-2007 ^ TRUSr COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: DOUGLAS MANEVAL REGISTER OF WILLS 408 KENT DR CUMBERLAND CO COURT HOUSE MECHANICSBURG PA 17055 CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a point owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of rennsylvarda. questions may be answered uy calling :,..: 787°3327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 10638-45 Account Balance Date 10 -11 -1985 To insure proper credit to vour account, two Established (2) copies of this notice must accompany your 43,726.98 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 50.000 Amount Subject NOTE: If tax payments are made within three to Tax 21 863 49 ' . , (3) months of the decedent s date of death, Tax Rate X , Q45 you may deduct a 5% discount of the tax due. Anv inheritance tax due will become delinquent Potential TaX Due 983 86 . nine (9) months after the date of death. PART TAXPAYER RESPONSE ::::~ _~~~D~'~TDi ........................................................... ~P~lND:~R=tlr '=~ 8~ ":; ;'~° : ~~ ..::: :.:: ..:::..~ ::.:;:,, ~ ;, .: ; :: :::~:::: .:..::::. ::,:::::::... ;..::.::::..::::~:. ......................................................_.... R........:~E.;'!°:,_I~1:..:::~1F:FI~II.~t:::~t'A~€„~l~~:E~~~I.E°t`.....RA.S.~~..._~l~l.....'F.N.~ _~~lfl.l"I:D.E....... A. ~y~ The above information and tax due is correct. ~ ~,~~, yql 1. You may choose to remit payment to the Register of Wills with two copie9-ol~his notiga+to otltain CHECK a discount or avoid interest, or you may check box "A" and return this notFq`eJ to the Flbgister• bf Wills and an official assessment will be issued by the PA Department of Reveil(~e.= '~, 0 N E ~ C BLOCK `~' B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania ITrh~~itan6e"'Tax return 0 N L Y to be filed by the decedent's representative. )~'- Ti C. ^ The above information is incorrect and/or debts and deductions were paid by you ~ ~- You must complete PART ~ and/or PART 3^ below. ` ~ __..1 .. PART If you indicate a different tax rate, please state your relationship to decedent: i i ~i'sYA ~iii~[~~~~`~!f~t€~ii[ii~~F€ . ~ ..~f~l1i ~i?~ i~i~s TAX RETURN - COMPUTAT ION 0 F TAX 0 JO N INT/TRUST ACCOUNTS =i . ....... LINE 1. Date Established 1 •••••~<~~ ~~ 2. Accou t 1 ce n Ba an 2 sit ` ~`~ ' ~s~ 4's€i€~~~~ ~~ss'si~~i~'•.~~ ~ ~ ~_ ~ ~``'"_"~~' 3. Percent Taxable 3 X :' 4. Amount Sub "ect o a t T x 7 4 5. Debts and Deduc io s t n 5 6. Amount Taxable 6 7. Tax Rate 7 X 8 . Tax Due 8 PART . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) S Under penalties of perjury, I declare that the facts I have reported above are true, correct and co ete ~/t a best of knowledge and belief. HOME C ~-~ ) ~~ ~~~~~^ ~~~ WORK C -j / 7) .S~i cJ ~~ G1 y U ` .3 V TAXPAYER SI NATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAIL.JRE "eO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE BLOCK A - If the information and computation in the notice are correct and deductiens are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative> place an "X" in block '•B" of Part 1 of the "Tax paver Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. BLOCK C - If the notice information is incorrect andlor deductions are being claimed, check block "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one C1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed 53,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (~~) appears before your first name in the address portion of this notice, the 53,000 exclusion already has been deducted from the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TDTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT DWNERS SURVIVING JOINT OWNERS Example: A ioint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER DF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable Cline 3). Enter the total of the debts and deductions listed in Part 3. The amount taxable (line 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax Cline 4). Enter the appropriate tax rate Cline 7) as determined below. Dots of Death S~euse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 D% 6% 15% 15% 07/01/00 to present 0% 4.5%~ 12% 15% ^ihe 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 0%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted 6y others, adopted descendents and their descendants and step-descendants. "Siblings'` are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. ~,i kl ,t ~t i; t ~ `' ~ ~ ` . , ~- -~-• ~ , ~~ 1~ ~ ., ~' f "~ ~ ~ ~ ~ ~~ `~.. ~ ~ -• `,t ° h ~ r w y ~^ ~: t~ ~c ~ o°o~ ~~~ °° ~ w -opo 9^< .. ~. .a c w ri ~~dn ~+p~ i~ 5 {J ~~ ~~ y'~ r>h' ~ L rs ?.,~ ,