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Home My WebLink About03-11-09~~~~ - 02/26/2009 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717-787-3930 Ms. Sandra Snyder Register of Wills Dauphin County Courthouse Harrisburg, Pa. 17101 Re: Estate of EMILE DANECKE File Number: 2109-0030 County: Cumberland Date of Death:01/05/2009 Dear Register of Wills: The subject decedent legally resided in Cumberland County as of the date of death. Accordingly, you are authorized to cancel file number 2209-0128. All matters concerning this estate should be maintained under Cumberland County File Number 2109-0030. All original Inheritance Tax documents for the subject decedent should be forwarded to the Cumberland County Register of Wills; however, you may wish to retain a copy, including photocopies of all receipts for the collection of Inheritance Taxes in the subject estate which have been issued by your office. Please contact me at the telephone number above if you have any questions. 0 ~:. ~ ~ ~ o F- _= ~ ~ ,8gncerely, <, _ {'~ ~ ,Q ` , `- ~ off; Claudia Maffei, Supervisor ~ ci_' ~~~~ a o~ Document Processing Unit ~ Inheritance Tax Division ~~ BUREAU OF INDIVIVUAL TAXES PD Box zsggal HARRISBURG PA 17128-0601 PEV-1543 E% KP (OB-40) PENNSYLVANIA INHERITANCE TAX INFORMATION NOTI~ I' AND FILE NO TAXPAYER RESPDNSE AcN ._.-al,;;~ . _: ,, DATE ~~_~~- 22 O°1-O (a-~ 09105651 01-28-2009 2(!09 BAR I I AM IOI X50 ES OF EMILIE DANECKE CLERK U~ ssN 325-B7-az31 ORPHAPt ~ (,r~1J(~'TE OF DEATH 01-05-2009 ~~~~n.-,,, z ~.,,t'~ppQoAAUNTY DAUPHIN - 'REMIT PAYMENT AND FORMS T0: BARBARA LIS REGISTER OF WILLS 3818 HEARTHSTONE ROAD DAUPHIN CO COURT HOUSE CAMP HILL PA 17011 HARRISBURG, PA 17101 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. MEMBERS 1ST FCU provided the Deparkment with khe information below, which has been used in calculating the potential tax due. Records indicate that at khe death of the above-named tlecedent, you were a Joint owner/benef ici art of this account. If you feel the information is incorrect, please obtain written correckion from the financial institution, attach a copy to This form antl return iY to the above adtlress. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Fennsvivania. Please tali QiTi ]e]-852] wa:. vises lion n. COMPLETE PART 1 BELOW ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 247426-45 Account Balance Percent Taxable Amount Sublect to Tax Tax Rate Potential Tax Due Date 06-07-2007 E stablishad $ 62,112.56 X 16.667 $ 10,352.30 Y .045 To ensure proper cradik to the accounir two copies of this notice must accompany pavn ent to the Register of Wills. Make check payable to "Register of Wills, Agent". NOTE: If tax pavm enks era made within three months of the decetlent's tlate of tleath. tletluct a 5 percent tliscounk on the tax due. Anv Inheritance Tax due will become deli nauent nine months after the date of tleath. A. Tho above information antl tax due is correct. tSLEC~ Remit Davment to the Register of Wills with two copies of this notice to obtain :~1/1f%~~~~~~ ~71~: 40 ~'M C HEC K a discount or avoid interest, or check box "A" antl return this notice to the Register o[:3rnjt3 C. :)riy~7eF Wills and an official assessment will be issuetl by The PA Oepartm ent of Revenue. n: pia l..tFC" Di Wil l_ ONE ~ t3~'nt BLOCK B. ~J The above asset has been or will be reportetl and taz paid with the Pennsylvania Inhe ritieEY2~KT ®{ lm wl'~~=~ ~U~l rt ONL Y to be filed by khe estate reD resentative. CidU~hyD I:ODD t!L h'A in_t Nom; UO°U28=U C. ~ Tha above inf orma ion is incorreck and/er tlebts and tletluctions were Daitl. Complete PART 2~ and/or PART ~ below. ppR7 If indicating a different tax rata, please stake '°¢ ,~".a ¢ e~ relationship to decedent: e ~. TAX RETURN - COMPUTATION OF TAX ON JDINT/TRUST ACCOUNTS ~ ~~~"`~ ~'~ ~ 1~ ~~"~ ' .~. . ,~~ .~. .. .. ~ :~n~, , LivE 1. Doke E-inuiished 3 £" d 2. Account Balance 2 3. Percent Taxable 3 X ~ ~ ~~ i' 4. Amount Subject to Tax 4 $ es ~~ i+ 5 6 . Debts and Deductions . Amount Taxable 5 6 $ a al. ,. ee °~ 7 . Tax Rate 7 X a 8 . Tax Due 8 $ m e. PART DEBTS AND DEDUCTIONS CLAIMED 3^ HATE PAI^ PAYEE DESCRIPTION AMOUNT PAID Under panaltles of pe rJ ury, I declare that the facts I have reported a-Move are t/rue, corrpect and ce~plake Ito the be of my knowledge and belief. HOME C /~7 ) 71/~ '~~0 7 ~~(b C 7n. !l-!rill ~~ - WORK C ) ruw~ioo TFI EPHONE NDMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest basetl on information submittetl by the financial institution. 2. Inheritance Tax becomes delinqu enk nine months after The decedent's tlate of death. 3. A joint account is taxable even when the tlecetlent's name was addetl as a matter of convenience. 4. Accounts (including those held between husband antl wife) the decetlent put in joint names within one year prior to death are fully taxable. 5. Accounts establishetl joinkly between husband and wife more khan one year prior to tleath are not taxable. 6. Accounts heltl by a tlecetlent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLDCK A - If the information and computation in the notice are correct and tletluctions are not being claimed, place an "X" in Block A of Part 1 of the "Tax paver Response" section. Sian two copies antl submit then with a check for the amount of tax to the register pf wills of the county indicat etl. The PA Department of Revenue will issue an official assessment (Form REY-1548 EX) upon receipt of the return from the register of wills. 2. BLOCK B - If the assek specifietl on this notice has been or will be reportetl antl Sax paitl with the Pennsylvania Inheritance Taz Return filetl by the estate's rap resent ative, place an "X" in Block B of Part 1 of the "Tax paver Response" se cYion. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice information is incorrect and/or tleductions are bet n9 clainetl, check Block C and cam plete Parts 2 antl 3 accortling to the instructions below. Sian 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 pepartm ent of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the register of wills. LINE TAX RETURN - PART 2 - TAX COMPUTATION 1. Enter The tlate the account ori9i molly was establishetl or titled in the manner ex istin9 at date of death. NOTE: For a decedenk who dietl of Ter l2/12/82, accounts the decedent out in joint names within one year of death are fully taxable. However, the ra is an exclusion not to exceetl 53,000 Der transferee, rega rtlless pf the value of the account or the number of accounts held. It a double asterisk (xx) appears before your first name in the adtl ress portion of this notice, The 03.000 exclusion was tleducketl from the account balance as reporked by the financial instiku H on. 2. Enter the total balance of the account including interest accruetl to the tlate of tleath. 3. The percentage of the account That is taxable to each survivor is determined as follows: A. Th¢ percentage taxable of joint assets establishetl more khan one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER DF DIVI DEO BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset reei steretl in the name of the tlecedent antl two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) pIVIOED BV 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TD EACN SURVIVOR) B. Tha percentage taxable for assets createtl within one year of the tlecatlent's death or accounts owned by the tlecetlent but heltl in trust for another intlivitlual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BV 100 = PERCENT TAXABLE OWNERS UR TRUST BENEFICIARIES Example: Joint account registered in the name of the tlecetlent and two akher persons and established within one year of tleath by the decedent. 1 DIVIDED BV 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to taz (Line 4) is Bete rminatl by multiplying the account balance (Line Z) by the pe rcenk taxable (Line 3). 5. Enter the total of The tlebts antl tletluctions li stetl in Part 3. 6. Thm an ouni taxable (Line 6) is determinetl by subtracting the debts and detluctions (Line 5) from the amount subject to tax (Line 4). 7. Enter the apPrpp rl ate tax rate (Line 7) as determinetl below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3 percent 6 percent 15 pe rcenk 15 pe rc ant 01/01/95 to 06/30/00 0 percent 6 percent IS pe rcenk 15 pe rc ant 07/01/00 .The tax rat tp present e in ~OSed on 4he 0 percent net value of traa 4.5 percent ~ ~e o~. e..A 12 percent 15 perc¢nt peatn to or for the use of a natural - ----`-° ""`" ` " ' °T age or younger ai Odrent. an adoptive parent or a stepparent of the child is 0 percenk. Tha lineal class of hairs includes grandparents, parents, chil tlren antl other lineal tlescendents. "Chiltlren" inclutles natural chil tlren whether or not they have been atloptetl by others, adopted children antl step children. "Lineal tlescendents" inclutles all children of the natural parents and their tlescendents, whether or not They have been adopted by others; adopted tlescendents antl their tlescentlants; and step-descendants. "S iblines" are tletin ed as in tlivi tluals who have at least one parent in common with the tlecedent, whether by blood or atloptian. The Collateral class of heirs inclutles all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable tlebts and detluctions are determined as follows: A. You are legally responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the tletluctibla items. B. You actually paitl the debts of Ter The tleath of the tlecetlent antl can furnish proof of pavmenk. C. Debts beina claimed must be item iz etl Fully in Part 3. If atltlitional space is needetl, use 8 1/2" x 11" sheet of paper. Proof of payment may be requestatl by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA No. DA009489 DEPARTMENT OF REVENUE ~ PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES INHERITANCE AND ESTATE TAX DEPT. 260601 HARRISBURG, PA 17128-0601 OFFICIAL RECEIPT ~I ~~., ~~~ Received From BARBARA LIS 3818 HEARTHSTONE ROAD CAMP HILL, PA 17011 FILED ~~2118120C19 1D:24:44 AM Jandra C. ';nyd?r ke~aister of Wills Cler6; of Orpharr.-' Court Dauphin County, F'A Inst Num: 211DS11284i ASS SSMENT CONTROL NUMBER AMOUNT ------ -----Fold Here 09105651 442.56 ESTATE INFORMATION: SSN: 325-07-8231 FILE NUMBER 2209-0128 NAME OF DECEDENT (LAST) (FIRST) (MI) DANECKE EMILIE DATE OF PAYMENT 02/18/2009 POSTMARK DATE 02/13/2009 courvrY DAUPHIN DATE OF DEATH 01/05/2009 REMARKS O i: 1/') d SEY1l.i F_ ' - C . O ~ < , C ~ I vcn. ~ c i ~ w [.~_ .. ~ Ly?'1- . o, O __ a v N TOTAL AMOUNT PAID 442.56 RECEIVED BY SANDRA C. SNYDER Register of Wills REGISTER OF WILLS ~~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTIC~ AND BUREAU OF INDIVIDUAL TAXES PD Box zageBl ;~ h , rtAXPAYER RESPON HARRISBURG PA 1]128-0601 .,. eEV-1563 E% RFC t0~-1B3 ~. ... 2009 HAR I I A44 IrJ~ 50 C~EPti (;r ORPHAN'; r~r.i~nT LINDA QUADAGNO 105 NORTH 38TH STREET HARRISBURG PA 17109 ~2OR. ell 2.15 ~ f U i - ~C~ FILE N0. 228ri - ~( ~,~ ACN 09105652 DATE 01-28-2009 EST. OF EMILIE DANECKE SSN 325-07-8231 DATE OF DEATH 01-05-2009 COUNTY DAUPHIN REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS DAUPHIN CO COURT HOUSE HARRISBURG, PA 17101 TYPE OF ACCOUNT SAVINGS CHECKING TRUST CERTIF. MEMBERS 1ST FN provitled the Deoartment with the information below, which has been usetl in calculating The potential Yax due. Records intlicate that at The tle ath of the above-named decedenk, you were a ioint owner/benef iciarv of this account. If You feel the information is incorrect, please obtain written correction from the financial instituti onr attach a copy tp this farm antl return it to the above atld ress. This account is taxable in accortlance with the Inheritance Tax laws of the Commonwealth of YennsYlVan18. Please Call l/1/) %6/'14$[7 wlin qw esilOns. COMPLETE PART 1 BELOW ^ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Aeceunt No. 247426-45 Ac eounk Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due ~ f Date 06-07-2007 Established $ 62,112.56 ~( 16.667 $ 10,352.30 X .045 ,~ 465.85 To ensure proper cretlit to the account, two conies of this notice musk accompany pavm ent to the RaBisker of Wills. Make check payable to "Regi sker of Wills, ABenk". NOTE: If tax pavm ents are made within three months of The decetlenk's date of deakh. tletluct a 5 percent discount on the tax tlue. AnY Inheritance Tax due will become tlelinquent nine mpnkhs after The date of tleat h. HECK A. ICi~ The uy above inf oreati on antl tax due is correck. Reeit payment to The Register of Wills with Ywo copies of this notice ko obtain a discount or avoitl interest, or check box "A'• and return This notice ko the Register of Wills and an official assessment will be issuetl by the PA Department pf Revenue. ONE BLOCK B. ~ The above asset has been or will be reporked antl Yax paitl with the Pennsylvania Inheritance Tax return ONL Y to be tiled by the estate representative. C. ~ The above inf prma ion is incorrect and/or debts and Complete PART 2~ antl/or PART ~ below. tletluctions were paid. PART If indicating a dlffarent tax rate, please state >~P~° ~a~~ ~ ~~(~~ ~q~~~y~~"~y~f~~ya,~4 y TAX relationship to deeedenk: RETURN - COMPUTATION OF TAX a~ '~ .a. , ON JOINT/TRUST ACCOUNTS '~ y `1 2~~~~.J 84iF~ p ~ Lws~:T~ f 6t'~ d 1 "Blr¢1}~~v~ r#+ 8 iw¢ Y. 5 ~E 1 e t5Lat111 an2J ~ U . ' R' 9 ~~~ L1~ . 2. tl C Account Balance 2 $ ~ ~ V~~y~ .,~ t` 3 nt Taxable 3 P X ~~ ~ ~~ . A erce unt Subject to Tax 4 A ~ 8 e.. ~i~{ f lei, , e ,~: Y. ~ '~ ~~ . mo ® ~ ~ ~ 5. Debts and Deductions 5 ~ ~4 ~ ~a~ U1 U ° ' 6 ount Taxable 6 A '~ ~ a hsi , 1 e ~ . 7 m x Rate T T X ~ t ~ ~ e ,w~ ~ . 8 a x Due B T $ . ~`~°~ q. a . PART DEBTS AND DEDUCTIONS CLAIMED ^3 na,•c Darn PAVFF DESCRIPTION AMOUNT PALD Untler penalties coa(6let¢ to the per]ury, I declare That the facts I b ove have reported a u¢, cprreci and are t r , (~ ~ t of my knowledge and belief. / ~ HOME C / / 7 / ~ ) U/ 5 ~ J ~ ~P3 ~ \ 4 v ~~~l~f..~-- WORK (''~ / 7 1 ~/oZ0 -oZ 1037 0~- y D `/ J rF1 FP HIINF Nl1M8ER DA E GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest basetl on information submitted by the financial institution. 2. Inheritance Tax becomes tlelinquent nine months after the tlecetlent's tlate of tleath. 3. A joint account is Taxable even when the decetlent's name was addetl as a matter of convenience. 4. Accounts (including those held bekween husb antl antl wife) the tlecetlent put in joint names within one year prior to death are fully taxable. 5. Accounts established ioinYly betty aen husbantl antl wife more khan one year prior to tleath are nok taxable. 6. Accounts heltl by a tlecetlent "in trust for" another or others are fully Taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE I. BLOCK A - If the information and computation in the notice are correct antl detluctipns are not being claimed, place an "X^ in Block A of Part 1 of the "Taxpayer Response" section. Sign Two copies antl submit Them with a check for the am ~Unk of tax to the register of wills of the county intlicat ed. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt pf the return from the register of wills. 2. BLOCK B - If the asset specif ietl on this notice has been pr will be reported antl tax paid with the Pennsv lvania Inheritance Tax Return fil atl by the eskate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice inf orm of ion is incorrect antl/ar tleductions are being cl aim ad, check Block C antl complete Parts 2 antl 3 according to The instructions below. Sign two copies and submit then 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 assessm enk (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 arieinally was established or kitletl in the manner existi np at tlate of death. NOTE: For a decedent who tlietl after 12/1282, accounts the tlecetlent put in joint names within one year of tleath are fully taxable. Haw eve r, there is an exclusion not to exceed 53,000 per transferee, regardless of the value of the accounk or the number of accounts heltl. If a tlouble asterisk (~q appears before your fi rsk name in the address portion of this notice, the 53,000 exclusion was detluctetl tram the account balance as reportetl by the financial institution. 2. Enter the total balance of the account including interest accruetl to the tlate pf death. 3. The percentage of the account that is taxable to each survivor is determined as follows: A. The percentage taxable of joint assets established mare than one year prior to the tlecetlent's tleath: 1 DIVIDED BY TOTAL NUMBER OF DIVI OED BY TOTAL NUMBER OF MULTIPLIED BV 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registe retl in the name of the tlecetlent antl two other persons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TD EACN SURVIVOR) B. The percentage taxable for assets created within one your of the tlecedent's tleath or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BV TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BV ]00 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account ragisteretl in the name of the tlecetlent antl two other persons antl established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 % 100 = 50 pe rcenY (TAXABLE FOR EACN SURVIVOR) 4. The amount subject to tax (Line 4) is Bete rminetl by multiplying The account balance (Line Z) by the percent taxable (Line 3). 5. Enter the total of the debts and tleductions li stetl in Part 3. 6. Tha an punt taxable (Line 6) is determined by subtracting the debts antl deductions (Line 5) from the amount subject to Tax (Line 4). 7. Enter the appropriate Tax rate (Line 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/94 tp 12/31/94 3 percent 6 percent 15 percent IS percent 01/01/95 to 06/30/00 0 percent 6 percent 15 percent 15 percent 07/01/00 xT ha Tax rat to present e imposed nn the 0 pe reent met ~~...~ __ ____ 4.5 percent ~ _____ ___. 12 percent __ 15 percent death to or for the use of a natural "`+w c. years or age or younger at parent, aO ddoptlVe parent or a stepparent Of the thlld 15 g pe rceOt. The lineal class of heirs includes grantlpa rents, parents, chil tlren and other lineal tlescentlenis. "Children" includes natural children whether or not They have been atloptetl by others, adopted children antl step children. "Lineal tlescendents" inclutles all chiltl ren of The natural parents and Their tlescentlent s, whether or not thou have been atlopt ed by others; atlopted tlescendents and their tlescentlanks; and step-tlescendents. "Siblings" are defined as intlivi tluals who have ak least one parent in comp on with the tlecetlent, whether by blootl or adoption. The Collateral class of heirs inclutles all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable tlebts antl tleductions are tleterninetl as Fallow s: A. You are legally responsible for payment, or the estate subject to adnini st ration by a personal representative is insufficient to pay the deductible items. B. You actually paid the tlebts after the tleath of The tlecetlent antl can furnish proof of pave ent. C. Debts being claimed must be itemized fully in Park 3. If atltliti pool space is needed, use 8 1/2" x 11" sheet of paper. Proof pf payment may be requested by the PA pepartment of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ~ <~~c .L~IaK PENNSYLVANIA No. DA009453 INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ~-'~ ~~ " ~( ~ LINDA QUADAGNO 105 NORTH 38TH STREET HARRISBURG, PA 17109 ------Fold Here ESTATE INFORMATION' SSN: 325-07-8231 FILE NUMBER 2209-0128 NAME OF DECEDENT (LAST) (FIRST) (MI) DA NECKE EMILIE DATE OF PAYMENT 0 211 012 0 0 9 POSTMARK DATE 0 210 512 0 0 9 couNn DAUPHIN DATE OF DEATH 0110512009 REMARKS O ~_: ~ O r 1 L _tQ (' (~ ~ vd r.j . (°~ O d (~J FILED 02l11712DD9 9:22;42 AN Sandra C. Snyder kayister Dt Mills Clerk of Orphans' Caurt Dauphin County, F'R Inst Nu®: 2pD9D2373 ACN ASSESSMENT CONTROL NUMBER AMOUNT ------ 09105652 442.85 TOTAL AMOUNT PAID 442.85 RECEIVED BY SANDRA C. SNYDER Register of Wills REGISTER OF WILLS ~: ~- _ , ~.. " ~ ci viY ` ' ;n ~ .,. ~ J ~'SC'p1 ~ r. r.. ,n fi .~ ~~ a . ¢~ ~' . '" .~ ~~. ~~ ~aF ~~ 0 o ~~' _ 'a r;;. ~ -~~ •--~,, ' ' ~ , i. ~ s , ¢ _ _ s r i [~~ ~^ ~= o° U N O ~~i ~ n ~U'~,'~ ~'h ~ ~ V ~ ,O V ~ ~~~ ~~~~ U o0~ d ~ ~. o, ~ EY ~ ~ ~ ~ ~ ~~ ~ ~a~~ ~ ~~°~~ ~ U ~ W O 2 O U W Q p~~o U?>w~ ~ LL ~ Q Zppn. ~ W H J CO~~J ~C~p~ ~WUQ U~~U .,..~ i,: i [_~ i,! P ~~~ i~~ i7 iafi l'7 •<~a i't ,.o