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Home My WebLink About12-05-08LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET JOHN E. SLIKE CAMP HILL, PENNSYLVANIA 17011 CARLISLE OFFICE: ROBERT C. SAIDIS TELEPHONE: (717) 737-3405 -FACSIMILE: (717) 737-3407 26 WEST HIGH STREET JAMES D. FLOWER, JR EMAIL: attorney~sfl-law.com CARLISLE, PA 17013 CAROL J. LINDSAY www.sfl-law com TELEPHONE: 717 243-6222 ( ) . JOHN B. LAMPI FACSIMILE: (717)243-4614 DANIEL L. SULLIVAN GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER REPLY TO CAMP HILL MARYLOU MATAS December 3, 2008 ~ r.~ `-a Cumberland County Register of Wills CD c, ~=' Cumberland County Courthouse ~~ ~ ;=.>> ~ ='.-' One Courthouse Square ~_ Carlisle PA 17013-3387 ~ ~~' ` ~ t c , Re: The Estate of Walter M. Fickes ~~C _ -~'O-+ ~ ~ ~~7 s:;~ r= `~`t File #21-08-0867 D r,,_. `=~~ ~ Dear Ms. Strasbaugh: Enclosed is a check in the amount of $30.00 to cover the filing ff;es for the Inventory and the Pennsylvania Inheritance Tax Return (the "Tax Return") regarding the Estate of Walter M. Fickes. Also enclosed are two original copies of the Tax Return and an original copy of the Inventory to be filed in your office. Please time-stamp the copies provided of the Tax Return and the Inventory and return them to me in the enclosed self-addressed stamped envelope. If you have any questions, please call. Sincerely, SAIDIS, FLOWER & LINDSAY cab Ann Seker Paralegal Enclosures js J 15D56D712D REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year FAe Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX.2806D1 r' 2 1 0$ 0 8 6 7 Harrisburg, PA 1712&0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 07 2008 07 22 1941 Decedent's Last Name Suffix Decedent's First Name MI FICKES WALTER M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI FICKES VIRGINIA J Spouse's Social Security Number THIS RETURN MUST BE FILED IN DlJPL1CATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW Xa 1. Original Return ~ 2. Supplemental Retum ~ 3. Remainder Return {date of death pr. or to 12-13-82} 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required /.I~le n/ rlnnlF a/tae 1'l_1'J_N~1 X g Decedent Died Tastale ~, Decadent Malntalned a LIWng Trust ]- 8. Total Number of Sate Daposlt Boxes (Attach Copy of WIY) (Attach Copy of Trus!) 8. Litigation Proceeds Received ~ 10, spousal Poverty Cradll tdate o/death 11.Election to tax under Sac. 9113{A) between 12-31-91 end i-1.95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX lIVFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number GEORGE F. DOUGLAS, III ESQ 717 243.£222 ~ ~ Firm Name (If Applicable) SAIDIS, FLOWER & LINDSAY First line of address 26 WEST HIGH STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 l.__ ~~ .._.... REGISTER OFR OF Hlj!t;LTsS~U~SE Ot~L~' ~ __ .°~ ;f~n t __~ : ~.f1 . - _ ~ J .~ ; ~-~, r ; -p .~~ ~ ~--i s V N DATE FILED '~ ,f-,~ r.Y~ l tom) "l iii=n -; C.:.i ~.:{ _,.Y '" Z'~ ~_--rT7 i .._ C.'1 C.. 9 Correspondent's a-mall address: Under penalties rjury, I declare that I have examined this return, Including accompanying schedules and siatements, anti io the best of my knowledge and belief, it is Prue, co an comple Declaration of preparer other then the pereonel representative Is based on all Informetlon of which preparer has any knowledge. SIGNAT OF P N NSIBLE FOR FILING RETURN DATE /~i - „~ ~,~~ Virginia J. Fickes / ?~ 2 ~G- ~' 445 Carlisle Road, P. O. Box 5, Nelnfvflle, PA 17241 SI NATURE OF PREPARER OTH THAN REPRES NTATIVE DATE ~.~ ~ t~ George F. Douglas, Ill Esq / 2 ~ 2 ~ ~ ~ A~DRE~ 26 West High Street, Carlisle, PA 17013 Side 1 15D560712D 15D56D712D J 15D56D7220 REV-1500 EX Decedent's Social Security Number o~denrs name: W a l t e r M. F i c k e s ; RECAPITULATION 1. Real Estate (Schedule A) ...................... ,,,,,,,,, 1. 1, 6 8 8, 3 8 3. 9 0 2. Stocks and Bonds (Schedule B) .............................__............ ............ 2. 4 , 3 3 2.17 .................. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) ............................._......................, 4. 5. Cash, Bank De osits & Miscellaneous Personal Pro e 2 8 , 7 7 2 . 5 8 p p rty (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 2 0 9, 8 0 6. 8 8 8. Total Gross Assets (total Lines 1-7) .............................~..........................._..... 8. 1, 9 3 1, 2 9 5. 5 3 9. Funeral Ex enses & Administrative Costs Schedule H ,.,,,,,,,, P ( ) ........................... g, 7 3 , 3 9 9 . 5 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 3 3 1 , .0 3 6 . 9 7 11. Total Deductions (total Lines 9& 10) .............................._................................. 11. 4 0 4, 4 3 6. 4 7 12. Net Value of Estate (Line 8 minus Llne 11) ............................._.......................... 12. 1 , 5 2 6 , 8 5 9 . 0 6 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 , 5 2 6 , 8 5 9 . 0 6 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.00 1, 526, 859.06 15• 0.00 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16• 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18• 0. 0 0 19. Tax Due ............................................................................................................... 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505607220 15056D722D J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21.08-0867 DECEDENT'S NAME Walter M. Fickes STREET ADDRESS 445 Carlisle Road, P. O. Box 5 CITY Newville STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 Total Credits (A + B + C) (1) 0.00 (2) a.oo (3) (4) (5) 0.00 (5A) (5B) ~ . Q ~ Total InterestlPenafry (D + E} 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This la theOVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE A. Enter the Interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE 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 :............................._.............................................. x b. retain the right to designate who shall use the property transferred or Its Income;........ ,... .................... x c. retain a reversionary interest; or .............................~..........................._............................_................ x 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 considerationl ................................................................................................................. ^ x^ 3. Did decedent own an "in trust far' 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 designatlon? ................................................................................................................ 0 ^ 1F 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 crf transfers to or for the use of the surviving spouse is three (3) percent p2 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) (il)]. The statutedoes not exemota 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 beneflc;lary. 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 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 decedents lineal beneficiaries Is four and one-half (4.5) percent, except as noted fn 72 P.S. §9116 1.2) p2 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. §9i 16 (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. Rav-1b02 EX+ (8-e8) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA WHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Fickes, Walter M. 21.08-0867 All real property owned solay or as s tenant In common must be reported at fair market value. Fair market value Ia dented as the price at whMh property would be exchanged between a willing buyer and a willing seller, neither being campe8ed to buy or sad, bath having reasonable knowledge of the relevant facts. Real property which to folndyrowned with right of survWorehlp must be disclosed on achadule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 127 Doubling Gap Road -Tax Parcei #30-19-1683-026 ~ 121,701.10 Approximately 2 acres of land with improvements thereon erected and more particularly described in the Deed dated February 6, 2006 and recordecl in Record Book 273, Page 311 with a valuation of $243,402.20. This parcel is held as tenant in common with Virginia J. Fickes, spouse, so the valuation of the property is shown as $121,701.10. 2 215 Creek Road -Tax Parcel #46-07-0481-002 723,399.00 Approximately 100 acres with improvements thereon erected and morel particularly described In the Deed dated October 27,1966 and recorded in Dsed Book D-22, Page 807. 3 31 North Corporation Street -Tax Parcei #27-20-1754-220 38,051.80 More particularly described in the Deed dated February 6, 2006 and recorded in Record Book 273, Page 311 with a valuation of $76,103.60. This parcel is held as tenant In common with Virginia J. Fickes, spouses, so the valuation of the property is shown as $38,051.80. 4 500 Carlisle Road -Tax Parcel #46-07-0479.015 635.327.20 Approximately 153 acres with improvements thereon erected and more particularly described in the Deed dated July 22, 1966 and recorded in Deed Book E3.22, Page 15. 5 619 Mohawk Road -Tax Parcel #43-05-0417-027 61,927.20 Approximately 44 acres of land with improvements thereon and more particularly described on Deed dated February 6, 2006 and recorded in Record Book 273, Page 314 with a valuation of $123,854.40. This parcel is held as tenant to common with Virginia J. Fickes, spouse, so the valuation of the property is shown as $61,927.20. Total of Continuation Schedules See attached pages TOTAL (Also enter on Line 1, Recapitulation) 1,688,383.90 (If more space la needed, additional payee of the same alzs) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-15D0 Schedule A (Rev. 6-98) R.~-,SD2gr.ls.>ae, SCHEDULE A REAL ESTATE continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF f FILE NUMBER Fickes, Walter M. I 21.08-0867 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 80 North Corporate Road -Tax Parcel #27-20-1756-053 Vacant land more particularly described on Deed dated February 6, 20016 and recorded in Record Book 273, Page 316 with a valuation of $18,861.20. This parcel is held as tenant in common with Virginia J. Fickes, spouses, so the valuation of the property Is shown as $9,430.60. 7 Carlisle Road -Tax Parcel #46-07-0481-035 Less than one acre of vacant land more particularly described on Deed dated February 6, 2006 and recorded in Record Book 273, Page 311 with a valluation of $14,066.60. This parcel is held as tenant in common with Virginia J. Fickes, spouses, so the valuation of the property is shown as $7,033.30. Carlisle Road (Tax Parcel #46-07-0481-036) -Tax Parcel #46-07-0481-0316 Less than one acre of vacant land more particularly described on Deed dated February 6, 2006 and recorded in Record Book 273, Page 318 with a valuation of $28,462.60. This parcel is held as tenant in common with Virginia J. Fickes, spouses, so the valuation of the property is shown as $14,231.30. Greenspring Road -Tax Parcel #30.08-0593-056 Approximately 2 acres of vacant land more particularly described in the Deed dated December 5,1991 and recorded in Deed Book L-35, Page 554. 10 Shepherd Road -Tax Parcel #27-20-1756-052 Lots 1-7 and Lots 30-33 more particularly described on Deed dated February 6, 2006 and recorded in Record Book 273, Page 318 with a valuation of $25620.00. This parcel is held as tenant in common with Virginia J. Fickes, spouse, so the valuation of the property is shown as $12,810.00. 9,430.60 7.033.30 14,231.30 9,662.40 12.810.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rav1502 EX+ (5.98) SCHEDULE A REAL ESTATE continued co~+e~oNwEAI.TN of rENNSVwANu WHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Fickes, Walter M. 21-08-0867 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 11 Westminister Avenue -Tax Parcel #27-20-1756-062 12,810.00 Vacant land more particularly described in the Deed dated February 6, 2006 and recorded in Record Book 273, Page 318 with a valuation of $25,620.00. This parcel is held as tenant in common with Virginia J. Fickes, spouse, so the valuation of the property is shown as $12,810.00. 12 Westminster Drive -Parcel #40-23-0594-056E 42,000.00 A one-third interest in approximately 5.00 acres of vacant land as more particularly described in the deed dated 9130!1994 and recorded in Record Book 113, Page 164. TOTAL (Also enter on Line 1, Recai~itulation) I 1,688,383.90 Copyright (c) 2002 form software only The Lackner Group, Inc. Forrn PA-1500 ScheduleA {Rev. 6-98) Rev16D9 EX+(6,88) SCHEDULE B STOCKS & BONDS CDMNDNWEALTH of PENNSVw~wu~ I ee1ERn'ANCE TA% RETURN RESIDCNT DECEDENT ESTATE OF FILE NUMBER Flckes, Walter M. 21-08.0867 AD properly Jolntlyowned with right of survivorship must he disclosed on Schedule+ F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 67.322 shares of Legg Mason Value Trust Inc. 6~E.35 ~ 4,332.17 TOTAL {Also enter on Line 2, Recapitulation) 4,332.17 (If more space la needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Revlaea EX+ (8.98J SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA WHFJUTANCE TAX RETURN RaaIDENT DECEDENT ESTATE OF +FILE NUMBER Fickes, Walter M. I 21-08-0867 Indude the proceeds of tltlge0on and the date the proceeds were raceNed by the eels te. All property JolMly-owned with the right of survivorship must be discbsed on schedule F. (If more space fa needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (8.08) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY caaaoNwEA~TH of PENNSVwANu INHERITANCE TAX RETIXtN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Fickes, Walter M. 21-08-0867 This schedule must be completed and Ned If the answer to any of ques0ons 1 Through 4 on the reverse side of the REV-1500 COVER SHEET Is yes. ITEM NUMBER INCLUDE NAME OF TRAIJSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET St of DIECD~s INTEREST Excl.usioN (IF APPLICABLE) TAXABLE VALUE 1 ING Equities Plus Annunlty -Beneficiary: 29,655.50 29,655.50 Virginia Fickes, spouse 445 Carlisle Road Newville, PA 17241 2 Susquehanna Bank IRA CD 505100002094 -Open 180,151.38 180,151.38 date 10/02/2006 Maturity date 02/02/2009 Beneficiary: Virginia J. Fickes, Spouse 445 Carlisle Road Newville, PA 17241 TOTAL (Also enter on Line 7, Recapitulation) I 209,806.88 (If more space is needed, additlonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-tts~ Ex+llzael COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Fickes, Walter M. 21-08-0867 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representatlve(s Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address _ City State Zip _ Year(s) Commission paid 2, Attorney's Fees Saidis, Flower & Lindsay 3, Family Exemption: (If decedent's address Is not the same as claimant's, attach explanation) Claimant Virginia J. Fickes _ Street Address 445 Carlisle Road, P. O. Box 5 City Newville State PA Zip 17241 Relationship of Claimant to Decedent Spouse 4. 1 Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 72,000.00 768.00 631.50 TOTAL (Also enter on line 9, Recapitulation) I 73,399.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. &98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Fickes, Walter M. 21-08-0867 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Barbara T. Scott, Clerk -Copy of Florida Deed 3.00 2 Cohick & Associates -Research regarding assets 75.00 3 Cumberland Law Journal -Advertise Estate Notice 75.00 4 Register of Wills -Filing Fee 15.00 5 Register of Wills -Filing Fee 15.00 6 Saidls, Flower 8~ Lindsay -Property search 242.00 7 The Sentinel -Advertise Estate Notice 206.50 H-67 subtotal 631.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1S'12 pC+ (e-ae) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS coMMONwEUTH or PENNSYWANIA MIHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Fickes, Walter M. 21-08-0867 Include unralmbursed medicalexpanaes. (If more space ie needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) .._.-._._ _. ,_ _- , SCHEDULE J COMMONWEALTH OF PENNSYLVANW INHERRANCETAX RETURN BENEFICIARI RESIDENT DECEDENT ESTATE OF FILE NUMBER Fickes, Walter M. 21.08-0867 _ NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE: OF ESTATE ' AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY Do Not List Trustee s ( Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal f d tr i . ans ers ons an disMbut under Sec. ~116(a)(1.2)] 1 Bradley E. Fickes Son None 215 Creek Road Newville, PA 17241 2 Virginia J. Fickes Spouse One I~lundred 1,526,859.06 445 Carlisle Road Perct:nt of the Newvil(e, PA 17241 Residue 3 W. James Fickes Son 327 Big Spring Road Newville, PA 17241 Totall 1,526,859.06 Enter dollar amounts for distributions shown above on Ifnes 5 through 1 B, as appropr eta, on I~ev 1500 cove r sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE_13 of Rev-i5o~~ cwtrc srlr=t I I v.vv Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) i ~:~~ ~. ~=~,~. Gr ~. of ,, o a~ N o ~< <7 ~ ~ C ~~ M N ~ a Efl ~'~ a _, z~3~5~'H 2008 DEC -5 PN 12~ 23 ~ d ~ ' ~ A ~, ~ o ~' ~ v~ ~, 0 W ~ ~ a (3! U ~ M `~ ro ~ ~ ~ C ~ ~ ~ ~ ~ Q ra ¢ rn a o ro N 0 0 ~ ~ UU ~~ w ~ ~~~a ~ ~ ~ A ~ ~ ~ ~ ~ ~ U ~ ~ U U U O O H ppt~C~~_~~pp.E~~€{~K ~E+~~~~~ {{ QEIi"~`u`+~~ CV1J~~ 20 ,~~' O~~l ~'~~ s~ b ~ ~. ~~ .T ~y., s ,: L:~y _ •~~f~ ~~ . ~~ •~. . ,T ~ z~ •; r.tt.~ -