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HomeMy WebLinkAbout08-11-08 NV-1500 Ex + (S-OOj COMMONWEALTH OF REV -15 0 0 OFFICIAL USE ONLY PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 2 1- 0 7 1 0 1 0 _ COUNTY CODE YFN2 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER f- Z Preble Herbert N. 2 0 7- 0 9- 0 9 3 2 I ~ DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WRH THE V 10/16/2007 06/26/1914 REGISTER OF WILLS Q (VF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Christa T. Preble 1 6 4- 3 0- 2 4 9 8 w Q []X 1. Original Retum ~ 2. Supplemental Retum ~ 3. RemainderRetum (date of deathpriwtol2-13.82) to ~ a Y ~ 4. Limited Estate ~ 4a. Future Interest Compromise (date oraeatn after tz-tz-s21 ~ 5 Federal Estate Tax Retum Required U c=i a m XD 6. Decedent Died Testate (Attach copy or Wilq ~ 7. Decedent Maintained a Living Trust (anacn Dopy orrrBStl . 0 8. Total Number of Safe Deposit Boxes -' a a ~ 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credlt (date ordeath between 12-31-st and t-t-ssl ~ 11. Election to tax under Sec. 9113(A) (Anacn scn of t•- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: z w NAME COMPLETE MAILING ADDRESS z° Jill M. Wineka Es uire y FIRM NAME (If Applicable) ~ Purcell Kru & Ha11er 1719 North Front Street o TELEPHONE NUMBER 717 234-4178 Harrisbur PA 17102 1. Real Estate (Schedule A) (1) OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ,, ~ ==; --- A. Mortgages & Notes Receivable (Schedule D) (4) N ". 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 8, 700.00 T? S-~' ~7 (Schedule E) - rn --- Z - O_ 6. Jointly Owned Property (Schedule F) (6) ~- I"'" Q ~ Separate Billing Requested -*, ~' "-- - ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 106,786.98 - _~~ _ _ _ ~,1 -~ r a U w (scneoule ~ or L) - c'~ on 8. Total Gross Assets (total Lines 1-7) jg) 115,486.98 9. Funeral Expenses & Administrative Costs {Schedule H) (9) 5,763.75 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) (10) 581.00 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequestsl5ec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (11) 6, 344.75 (12) 109,142.23 (13) (14) 109,142.23 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Z O f- Q F- a O U X Q I-- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 1~. Amount of Line 14 taxable at sibling rate 109,142.23 X 0 0.00 X _ 0.00 x .12 (15) 0.00 (16) 0.00 18. Amount of Line 14 taxable at collateral rate 0.00 X .15 19. Tax Due (1~) 0.00 (1a) 0.00 (1s) 0.00 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 508 Indiana Avenue STATE P zIP 17043 clTV Lemoyne Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. lnterestlPenalty if applicable D. Interest E. Penalty (1) 0.00 Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E ) 4. If Line 2 is greater than Line 1 +Line 3, enter the difference. This is the OVERPAYMENT. Check box an 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. A. Enter the interest on the tax due. (3) 0.00 (4) 0.00 (5) 0.00 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0.00 Make Check Payable io: 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 : ................................................................... ........ ^ b. retain the right to designate who shall use the property transferred or its income : ................................ ........ ^ c. retain a reversionary interest; or .............................................................................................. ........ ^ 0 d. receive the promise for life of either payments, benefits or care? ..................................................... ........ ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ........ ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... ........ ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................... ........ 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of per}ury, f declare that I have examined this return, including accompanying schedules and statements, and fo 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. SIGNATURE OF PERSON RESPQNSIBILE FOR.FILING~TURN Dt4TE ~ _ , ~-'r'r!r'l../i+~~~'yG% I / ~ U "~"LQ ~' - X (~( lU t1 ADDRESS Christa 7. Preble, 508 Indiana Avenue Lemoyne PA 17043 SIGNATURE OF P)3jrPAf2ER OTHER TNiAN IjrEPRESEt~TATJVE DIjTE , Jil . Wineka, Esquire, 1719 North Front Street PA 17102 For dates of death on or after July 1, 7994 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 3% [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 0°!° {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 childtwenty-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% [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 4.5%, 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 12% [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 E~iC + (6-98} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Preble Herbert N 21 07 1010 Include the proceeds of lifiyation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship musk be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1998 Cadillac Sedan, VIN #1 G6KQ54Y2WU710287 8,700.00 Sold at fair market value to third party TOTAL (Also enter on line 5, Recapitulation) I $ 8,700.00 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY FILE NUMBER Preb{e Herbert N. 21 07 1010 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. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NF{ME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATEdFTRANSFER ATTACHACDPYOFTHEDEEDFCRREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IFAPPLICABLE) TAXABLE VALUE 1. Oppenheimer IRA.Acct. No. A-87-0910930-B84. The sole 106,786.98 100. 106,786.98 beneficiary was th$ Decedent's wife, Christa T. Preble per the attached 1/10/Cl8 letter from Oppenheimer. TOTAL (Also enter on line 7 Recapitulation) I $ 106, 786.98 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATfVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Preble Herbert N 21 07 1010 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 425 15 1 Musselmai~ Funeral Home . . 2. Rolling Green Cemetery 460.00 g, ADMINISTRATIVE COSTS: q. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)lEfN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2 Attorney Fees Purcell, Krug & Haller 1,000.00 3, Family Exemption: (If decedents address is not the same as claimant's, attach explanation) 3, 500.00 Claimant Christa T. Preble Street Address 508 Indiana Avenue city Lemoyne state PA zip 17043 Relationship of Claimant to Decedent SpOUSe 4. Probate Fees Register of Wills 60.00 5 Accountants Fees 6. Tax Retum Preparers Fees 7. Cumberland Law Journal -publication of Estate 75.00 8. The Seni~inel -publication of Estate 166.60 9. Register bf Wills -fee to file Will, Short Certificates, JCP fee, automation fee 62.00 10. Register of Wills -fee to file PA Inheritance Tax Return 15.00 TOTAL (Also enter on line 9, Recapitulation) I $ 5,763.75 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER Preble Herbert N. 21 07 1010 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Holy Spirit Hospital -medical bill 581.00 TOTAL (Also enter on line 10, Recapitulation) I $ 581.00 (If more space is needed, insert additional sheets of the same size) REV-1513 EX t (P-~~ SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Preble H erb rt N. 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 outrightspousaldistributions, and transfers under Sec. 9116 (a) (1.2)] 1. Christa T. Preble Spousal 508 Indiana Avi~nue 100% Lemoyne, PA 1'7043 ENTER DOLLAR AM UNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DIS RIBUTIONS: 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) IN RE: ESTATE OF HERBERT N. PREBLE DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND CO., PENNSYLVANIA ORPHANS' COURT DIV1SiON NO. 21-07-1010 TABLE OF CONTENTS Last Will and Testament of Herbert N. Prebie dated May 2, 2007; and 2. January 10, 2008 letter from Oppenheimer 8~ Co., Inc. providing the date of death value for the Decedent's IRA Account No. A-87-0910930-B84. --:; _ _ ., LAST WILL AND TESTAMENT OF : `; HERBERT N. PREBLE --": --i .. ~~ I, ~IERBERT N. PREBLE, of the Borough of Lemoyne, Cumberland ty, Pennsylvania, declare this to be my Last Will and stament, and revoke any and all Wills and Codicils previously by me. ITEM I: I direct that my body be cremated in accordance with a~gements that have been made with Musselman Funeral Home of emoyne, Pennsylvania. ITEM II: I direct that all my just debts, funeral expenses, ncluding my grave marker and all expenses of my last illness, hall be paid from my residuary estate as soon as practicable ftes my decease as a part of the expenses of the administration f may estate . ITEM III: I give, devise and bequeath the rest, residue remainder of my estate of every nature and wherever situate to v,~ife, CHRISTA T. PREBLE, provided she survives me by thirty I,(30) days. Should my wife predecease me or fail to survive me by rty (30) days, I give, devise and bequeath the rest, residue 1 remainder of my estate of every nature and wheresoever ituate, as follows: A. To STEVEN AND SUSAN THUMMA, or to the survivor of em, or their issue per stirpes should neither survive me, the ollowing: 1. All shares of TECO Energy Stock; 2. All shares of Consolidated Edison Stock; 3. All shares of Progressive Energy Stock. B. To FREDERICK M. THUMMA AND MARIE THUMMA, or to the rvivor of them, or their issue, per stirpes, the following: 1. All shares of Detroit Edison Co., stock; 2. All shares of Duke Energy Co., stock. C. As to Item III (A) and (B), if any shares of stock ve been sold the dollar equivalent as of the date of this Will hall be substituted. D. The balance of my estate I give to the following in the percentage set forth: 1. Thirty {300) Per Cent to Andrew W. Thumma, or his issue, per stirpes; 2. Ten (l00) Per Cent to Jacob W. Thumma, or his issue, per stirpes; 3. Ten (l00) Per Cent to Lucas J. Thumma, or his issue, per stirpes; 2 4. Twenty (200) Per Cent to Kevin M. Thumma, or his issue, per stirpes; 5. Ten (l00) Per Cent to Jessica L. Thumma, or her issue, per stirpes; 6. Ten (l00) Per Cent to Caitlin G. Thumma, or her issue, per stirpes; 7. Ten (l0a) Per Cent to Peyton V. Thumma, or her issue, per stirpes.. In the event any of the above beneficiaries identified in this Item III predecease me leaving no issue ~urviving, the share. of such beneficiary shall be distributed my remaining beneficiaries. ITEM IV: I have intentionally omitted my son, George O. Preble (and his issue) as a beneficiary hereunder because I elieve he is otherwise well taken care of. Under no ircumstances should he receive any part of my estate, and I rect my Executrix to defend against any claim he may file. ITEM V: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation to the beneficiaries and any of them, and shall not be subject to execution, attachment, levy or sequestration or other claims ~f the creditors of said beneficiaries or any of them. 3 ITEM VI: I direct that my Executrix or her successor er not be required to post bond or enter security in any urisdiction. ITEM VII: All federal, state and other death taxes payable cause of my death, with respect to the property passing under his Will, but not otherwise, and forming my gross estate for tax es, including any interest or penalty imposed in connection ith such tax, shall be paid out of the non-marital residue of my state, if any. Any such tax, including interest or penalty mposed, due by virtue of taxable property forming my gross estate ut not passing under this Will shall be paid directly from such ~roperty and shall not be paid out of the marital share of or haritable gift from my estate. It is my specific command and ntent herein that no property forming part of the marital ductions taken by my estate be utilized to pay or be reduced by y federal estate or state inheritance or estate taxes. ITEM VIII: If any beneficiary or remainderman under this ill in any manner, directly or indirectly, contests or attacks is Will or any of its provisions, or objects to the accounts or ctions of my fiduciaries, without probable cause, such eneficiary shall pay all costs, including but nat limited to 4 attorneys fees, arising in connection with such contest, attack or bjection incurred by my estate, such trust or such fiduciary ersonally. In the event that such beneficiary does not prevail n such action, any share or interest in my estate or such trust hich would otherwise pass to such beneficiary or remainderman nder this Will shall be revoked and the property consisting of uch share shall be disposed of in the manner provided herein as f that contesting beneficiary or remainderman had predeceased me ithout surviving issue. ITEM IX: Anything in this Will to the contrary twithstanding, any beneficiary under this Will may, at any time d from time to time, release, renounce or disclaim, in whole or n part, or otherwise limit any power or interest granted to such ficiary under this Will, by written instrument, duly signed, knowledged before a Notary Public and filed with my Executrix ereunder. Such instrument need not take effect immediately and be contingent upon the occurrence or non-occurrence of any vent. In addition, my Executrix serving hereunder at any time 5 y in like manner release, renounce or disclaim, in whole or in art, or otherwise limit any power granted to such fiduciary r. ITEM X: I appoint my spouse, CHRISTA T. PREBLE, Executrix of his my Last will and Testament. Should my spouse, CHRISTA T. LE, fail to qualify or cease to act as Executrix, I appoint my tep-son, STEVEN H. THUMMA, to act as Executor of this my Last ill and Testament. Should my step-son, STEVEN H. THUMMA, fail to ualify or cease to act as Executor of this my Last Will and estament, I appoint my step-son, FREDERICK M. THUMMA, to act as cutor of this my Last Will and Testament. ITEM XI: All references herein to the singular or the asculine shall include the plural or the feminine respectively, re appropriate throughout this my Last will and Testament. ITEM XII: I direct my personal representative to employ John Purcell, Esquire, as attorney for my estate. In the event the ;said John W. Purcell is unable to serve in that capacity, I quest that John W. Purcell, Jr., Esquire, be employed as attorney for my estate. This provision is made solely at my st and without urging or suggestion by the said John W. rcell. 6 IN WITNESS WHEREOF, I have hereunto set my hand and seal -~ ~. this ~ day of ~/-3-- )/ 2007 . HERBERT N. PREBLE The preceding instrument, consisting of this and six other ypewritten pages, was on the date thereof signed, published and eclared by HERBERT N. PREBLE, the testator therein named, as and or his Last Will, in the presence of us, who, at his request, in is presence, and in the presence of each other, have subscribed ur_names as witnesses hereto. (1-~.r ~~~..- Residing at ~~ ~ Residing at / 7 i~ ~ MONWEALTH OF PENNSYLVANIA . SS. L~TTY OF DAUPHIN WE, HERBERT N. PREBLE, ,~ r s h~~ c,Y~,;_,:~ and ~ ,~ yi~-~/~' (~Jd ~ ~--~_ the testator and the witnesses, -espectively, whose names are signed to the attached or foregoing _nstrument, being first duly sworn, do hereby declare to the indersigned authority that the testator signed and executed the Lnstrument as his last will, and that he had signed willingly and ;hat he executed it as his free and voluntary act for the purposes ;herein expressed, and that each of the witnesses, in the presence end hearing of the testator, signed the will as witnesses and that ,o the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind and under no :onstraint and undue influence. ~Q { ~J2k%Ct't(li Testator ss ~'~J tness Subscribed, sworn to and acknowledged before me, by HERBERT N. PREBLE, the testator, and subscribed and sworn to before me by ~ d ~s ~9s'~,4» % and ~j ,gam e~- ~ GPJd~~=~ witnesses, this day of 2007. Notary blic My Comm ssion Expires COMMONWEALTH OF PENNSYLVAt~lt: Notarial S~ _. Angela S. S'hatfer, Notary Public City OF Harrisbwg, min County ~'~, .~,.1z zoae Member. Pennsylvania Association Qt Notari;.- 8 pPE~r~~ January 10, 2008 John W. Purcell Purcell, Krug & Haller 1719 North Front Street Harrisburg, PA 17109 RE: Herbert N. Preble Acct #A87-0910930-B84 Dear Mr. Purcell: In regards to your letter of December 12, 2007, please find the following: Value of IRA on 10/16/07: $106,786.98. Account opening: 09/29/05 Account name: Herbert N. Preble IRA Beneficiaries: Primary -Christy T. Preble Contingent -Frederick Thumma Oppenheimer & Co. Inc. 1015 Mumma Road Wormleysburg, PA 17043 800-722-2294 Member of All Principal Exchanges The following lists the closing values for the account secul-ities on 10/16/07, as well as the number- of shares: Security Closing Value Number of Shares DTE Energy 49.27 5,000 Duke Enel-gy 18.96 4,000 Consolidated Edisor. 46.35 3.100 Progress Energy 46.11 3,500 Teco Energy 16.06 7,000 ppE~,~~ Oppenheimer & Co. Inc. 1015 Mumma Road Wormleysburg, PA 17043 800-722-2294 Member of tVl Principal Exchanges Please note that Hallmark Financial was not held in the account at the time of death. Also, the name on each of the stock certificates was Herbert N. Preble and Christa T. Preble. Should you require any further information, please do not hesitate to call. Si re , Patrick K. Neal r,.(~.e Financial Advisor PKN/hmk HOWARD B. KRUG LEON P. HALLER JOHN W. PURCELL JR. JILL M. WINEKA NICHOLE M. STACEY O'GORMAN LISA A. RYNARD LAW OFFICES Purcell, Krug ~ Haller 1719 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17102-2392 TELEPHONE (717) 234-4178 FAx (717) 783-4939 August 8, 2008 Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Estate of Herbert N. Preble 21-07-1010 Dear Register of Wills: HERSHEY (717) 533-3836 JOSEPH NISSLEY (1910-1982) JOHN W. PURCELL VALERIE A. GUNN Of Counset Enclosed for filing, please find two originals and two copies of the Inheritance Tax Return for the above-captioned Estate. I am also enclosing a check payable to the Register of Wills in the amount of $15.00 for the filing fee. Please return two date-stamped copies of the Return to me in the enclosed stamped, self-addressed envelope. Thank you. Sincerely, ~ ~~~~ ~ Ji M. Wineka / JMW/bas Enclosures cc: Christa T. Preble w/o enc. r~ ~r o ~~1 -~,r-] -; _, .- w c=a - 0 ce O OJ N M°° ~~ 3 Q~ D ZQ~O ~ U yq a N h~ ~ ~ %~ r-~ O 11 °' ~ a `n u- u~ d r~ ~ a ~ `~ `~ '~S c~ o '~ ~~1tN(1 c o ~ r O OD N ~p O O n N r 3 V^ ~ t N ° `" W Q~ o a O ~ ~y d ~ N pG ~- ~ fl ~ ~ ~~ ~' a "' w '~ Q J O ~S~3~m,n ~ o ~ .j l~ „~ :~~ ~~ ~.. ~i ~ ~ ~::~ . t`.Y~.. r `~~- O ,- ~ ::r ,,~ .m:~ - c~ N C~ _ r-- ~,_ ~_ :.:..+ ~` " '-~ Q ~T ~'~ ~~ ~~ F- w W ~ ~ w y~ /~ ~ u ~/,/~ ~, ~`' ~ z p ~ O cG w z. n ~ U, N O h Q a a Q z N O 2 '__ ~' M G r ~o . ~ ~ Q o ~d L N ~ N •~ C 'L _ ~ G~ ~ OC U U 0 H