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HomeMy WebLinkAbout03-30-09 r' ~ ~ 15056041046 REV-1500 EX (05-04) ~ USf ONi'r PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Dept. 280601 -7 Hamsburg, PA 17128-0601 ~ RESIDENT DECEDENT ~ ~ ~~ ~ ~~ 1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth ~ ~~ 3d 7-~3 C, o ~ dg Zo a g a b ~ ~ i ~a ~ Decedent's Last Name Suffix Decedent's First Name MI C ~1 Q ~ S T .~ ~ S .~ ~ ~ ~ T ~! fL y n1 L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number Firm Name (If Applicable) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ~,AQy M, F"~ S SE c. ~o~ gy.? ~a~~ First line of address 15 $ i 3 Second line of address City or Post Office State Svc Sr ZIP Code ~. REGIS _a OOF WILLS USk~ONLY "' T~ n rv ` - r--..- ..~ -_ ~.-~ r.., ~ -I .. _ I 'DATE FILED GJ - s l ~g°?~ Correspondent's a-mail address: SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE URIC ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056041046 15056041046 Q (~ c~ o K Under penalties of perjury, I declare that I have examined this return, including acwmpanying schedules and statements, and to 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 oreoarer has anv knowledge. 15056042047 REV-1500 EX Decedent's Social Security Number Decedent's Name: - _ ~ ~ ~Jr . ~ .~.~.. '~ ~- RECAPITULATION 1. Real estate (Schedule A) . ........................................... . 1. Q C . Q ~ 2. Stocks and Bonds (Schedule B) ...................................... . 2. d d • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... . 3. , , ~ V s a 4. Mortgages & Notes Receivable (Schedule D) .. ..... ......... .. . 4. ~i d .` ~ t1 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... . 5.. 4 2 3 7 . ~ S 6. Jointly Owned Property (Schedule F) C Separate Billing Requested ...... . 6. 6 d ~Q rJ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested....... . 7. O e «,O C . 8. Total Gross Assets (total Lines 1-7) ................................... . 8. Qf O Z 3 ~ ~' ~ ~~ 9. Funeral Expenses & Administrative Costs (Schedule H) .................... . 9. ~ Z„ ~ ~ , ~~ ~j 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... . 10. ~ O, ~ v 11. Total Deductions (total Lines 9 & 10) .................................. . 11. C~ Z (~ t~ 3 12. Net Value of Estate (Line 8 minus Line 11) ............................. . 12. ~ ~a ~ • 3 d~ 13. Charitable and Governmental BequestslSec 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. "" 5'3 . 'a~ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 s' 16. Amount of Line 14 taxable at lineal rate X .0 _ • 16. 17. Amount of Line 14 taxable at sibling rate X .12 • 17. 18. Amount of Line 14 taxable at collateral rate X .15 • 1g, ,. 19. TAX DUE ........................................................ .19. Q ~ « d ~ 20. FILL IN THE OVAL fF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 15056042047 15056042047 ~• ~ , REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME C }~ -T.-"i~y ~~J _ L • _ ~~R1 ~ST~ 5 ~1 ~_ _ Moir ~vcicl~,Ur 1~I °'h ~ STREETADDRES~ - __ - -- ~ o_o o ---c,,2 ~ , ---l~,o ,__ CITY __ C AtQL15 t.~ STATj1~ ZIP' ~~ 1 3_88as Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit _____ _., __ _____ _ __ _ _ _ - B. Prior Payments C. Discount 3. InteresUPenalty if applicable D. Interest (1) ~, dc~ Total Credits (A + B + C) (2) O" ab E. Penalty -- - - - - -- - Total Interest/Penalty (D + E) (3) d 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. d ~ • Fill in oval on Page 2, Line 20 to request a refund. (4) Q , p ~ 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~, 00 A. Enter the interest on the tax due. (5A) ~ Q c~ B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ ~, 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 :......................................................................................... . ^ b. retain the right to designate who shall use the property transferred or its income : .......................................... . ^ c. retain a reversionary interest; or ........................................................................................................................ . ^ 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? ............................................................................................................. . ^ [~ 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? ....................................................................................................................... . ^ 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. §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) (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 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 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 decedent's lineal beneficiaries is four and one-half (4.5) percent, 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 twelve (12) percent [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. w • SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHRESIDENTDECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER k~T~ ~, N ~. C~s~~~ Indude 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~- loo ~>E : ~FI~- -1JTTC1ur~ ~ Tt ~A- ~ ~J ~'~ta I- c.~,s.r~ c~~M$ A6z:~~~ cDM:Y, oEP~• ~.liLF.4u o~ t • ~4sJ C'~ ~ L. ~C~~ i ..v .1s ~x ~ ~ ~ R~~~~ ,~~~av ~- ~~ ~A ~ ~ ! i-1 ~ ~TA t~ d et t' ~ ~A r~ A m o~ c~ ~ ~61~aL a ~ ~`~~ o~ ~~ $235 ~~-, j r~ ~ ~~ hw • ~E~ 1n 5 - ~ ~ •J ~ ~.~ ~a t ~ ~ ICS ~-~ti-fit' c'T2. ~~~- ~ ~ C A 3-!.!_S A L A ~o t ~' a his TE ~q'i ~IQa~ 1v s W i u .A n1fl ~~C Fi ~ A L. ~ Ts2 c,F -1'€ S ~ ~ c~no,J ~ TOTAL (Also enter on line 5, Recapitulation) I S $23 a . orb' (If more space is needed, insert additional sheets of the same size) ., t Consolidated Statement 01 1010030547056 752 30 0 19 _ Electronic Delivery ~~ ~n~~~~u~~~~n~~ni~~n~u~r~~~ KATHRYN L CHRISTENSEN GARY M FISSEL POA pB 15813 BRETON BROOK DRIVE HUNTERSVILLE NC 28078 10/31 /2008 thru 11 /26/2008 Summary of Accounts Checking & Savings Account number Account 8alance As of Interest Maturity rate date 1010030547056 CROWN CLASSIC BKG 7,453.58 11/26 257410099562257 IRA 120 MONTHS 785.47 11/27 2.47 % 3/14/2018 Total _ =8,239.05 WACHOVIA BANK, N.A. , HARRISBURG MALL page 1 of 3 F COMMONWEALTH OF PENNSYLVAN{A DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8488 HARRISBURG, PA 17105-8486 December 18, 2008 GARY M FISSEL 15813 BRETON BROOK STREET HUNTERSVILLE NC 28078 Re: KATHRYN CHRISTENSEN CIS #: 120190169 SSN: 225-32-7236 Date of Death: 01/08/2008 Dear Mr Fissel: This is to acknowledge receipt of payment in the amount of $7,666.02 regarding the above-referenced estate. This reflects payment up to the value of the estate. If any additional funds become available, please contact me. Your remittaace in this matter is appreciated. Sincerely, ~' Angela S. Bonner Claims Investigation Agent 717-705-9701 717-772-6553 FAX r i ~6, / ~ ~~ -,,`ti,, ~~ Angela S. Bonner ti~ ~ Claims Investigation Agent Commonwealth of Pennsylvania Bureau of Financial Operations Division of Third Party Liability Estate Recovery Program P.O. Box 8486 Harrisburg, PA. 17105-8486 December 11, 2008 Re: Kathryn Christensen CIS #: 120190169 SSN: 225-32-7236 Date of Death: O1 /08/2008 Letter Dated: 08/08/2008 Deaz Ms. Bonner: Enclosed you will find a Money Order issued by Wachovia Bank in the amount of $7666.02. Per our conversation 12/10/08 this is the final amount due to the State of Pennsylvania to close Kaythryn's account. I have included a copy of Wachovia's Close Confirmation. This was the only asset in Kathryn's estate. Thank You: ,~ Gary M. Fissel (POA) 15813 Breton Brook St. Huntersville, NC. 28078 `J ~ E y,,;, GARY M FISSEL 15813 BOETON BROOK STREET HUNTERSVILLE NC 28078 COMMONWEALTH OF PENNSYLVANIA ' ~ DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 August 8, 2008 Re: KATHRYN CHRISTEN5EN CIS #: 120190169 SSN: 225-32-7236 Date of Death: 01,08/2008 Dear Mr Fissel: Please be advised that the Department of Public Welfare maintains a claim in the amount of $22,674.68 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $22,593.73, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $80.95, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, sad a current appraisal, if available. Sincerely, Angela S. Bonner Claims Investigation Agent 717-705-9701 ?17-772-6553 FAX Enclosure Addendum: I received correspondence from Attorney Allen D. Smith. In his letter, the attorney indicates that he is not involved is the matters relative to settling this case. Please provide new attorney information, or REV-1511 EX+;12-99) ~~ SCI~IEDULE N ~. COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE pF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MO•~ Auq~~ T v N~klic. 11I~-n~e ~T~S442.b T.A . n i . ~"P ~ D fi2~ur- Q u/J.~~c iQ,tY~S ~.-~Q3yv~S Co~.t~rr~ ~q~,~C ~7 ~ Z O , o Q L- ~OOt~~~~-c tantSc ~~~-tJsi~-T-~ pno..dQ-~~J~v.,~~c,~r~f $y~ .3S e. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) ~ S ~2c~y ~. J S (If more space is needed, insert additional sheets of the same size) ADAMS COUNTY NATIONAL BANK Shelh~- L. Prritz lasist:utt Vice Prr>ident April 6, 2007 Gary M Fissel 15813 Breton Brook Street Huntersville, NC 28078 Re; Certificate of Deposit 172224 Dear Mr. Fissel, Adams County National Bank has received and accepted the Individual Irrevocable Burial Trust for Kathryn L Christensen. This Certificate of Deposit, in the amount of $7,420.00, is payable to The Robert J. Monahan Funeral Home, Inc. If you have any questions, please consult with your funeral director. ncerely, (Shelby L P~ntz Assistant Vice President cc; Robert J Monahan, Sr. (Funeral Director) I't)_Ri>s ~139.(,ctt~.bur,L'-PA i'~15 (~1~"1(i-,-I'II Fss(-I')O°-I!UU lCl!'ll:tH 7((1. c'nNl MONAHAN FUNERAL HOME ROBERT J. MONAHAN ROBERT J. MONAHAN. JR. WILLIAM P MONAHAN i~OMAS M. MONAHAN February 11, 2008 Mr. Gary Fissel 15813 Breton Brook Drive Huntersville, NC 28078 RE: Kathryn L. Christensen Funeral Expenses not covered by burial account Paid Death Notices: Gettysburg Times Harrisburg Patriot York Newspapers Certified Copies of Death: 8 copies @ $6 Rev. Marburger's Honorarium (additional added to the orginal $100.00) Double Depth Grave Opening at Ever reen is $400.00 more than standard fee of 975.00 Total Thank You, Try.... ~~.•~.•C Thomas M. Monahan 125 CARLISLE STREET G ETTVSBURG. PENNSVLVA NIA 17325-1009 717-334-2414 $ 65.00 174.35 107.00 48.00 50.00 400.00 44.35 ~~ ~ Z Z}og REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2008- 01170 PA No . 21- 08- 1170 Estate Of : KATHRYN LOUISE CHRISTENSEN /First, Middle, Last) Late Of : MIDDLESEX TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 225-32-.7236 WHEREAS, on the 24th day of November 2008 an instrument dated March 10th 2000 was admitted to probate as the last will of KA THRYN L OUISE CHRISTENSEN (First, Midd/e, Last/ late of M/DDLESEX TOWNSH/P, CUMBERLAND County, who died on the 8th day of January 2008 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: GARY M FISSEL who has duly qualified as EXECUTOR(R/Xl and has agreed to administer the estate according to Iaw, aII of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 24th day of November 2008. ~~. eglste o s eputy * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) -_7 '> tea KATHRYN L. CHRISTENSEN `-,-~ =- =z~ .~- _ ~- li J „ice ~Q _} ` ~.~. .. I, KATHRYN L. CHRISTENSEN, presently residing at 382 Wyatt Road, Harr'-~l~rg, `•'• ~ ~ Dauphin County, Pennsylvania, declare this to be my Last Will and Testament, revoking all other] Wills and Codicils previously made b~~ me. 1. The expenses of my last illness and funeral shall be paid from my estate. 2. I give, devise and bequeath my entire estate wheresoever situate and of whatsoever nature to my son, David A. Christensen, and to my grandchildren, Jeffrey R. Fissel, Jennifer Fissel, Katie Fissel, and Kris Fissel, share and share alike to be divided among them in as nearly equal shares as practical. 3. I authorize any fiduciary, herein named, to exercise the following powers, in addition to those given by law, to be exercised in their sole discretion. A. To retain any real or personal property which may at any time form a part of my estate as long as deemed advisable. B. To invest in any real or personal property without restriction to legal investments. C. To purchase investments at premiums; to charge premiums to income or principal or partly to each. To subscribe for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; and generally to exercise all the rights of security-holders of any corporation. To vote, in person or by proxy, securities held by them and in such connection to delegate their discretionary powers. D. To repair, alter, improve, mortgage or lease for any period of time any real or personal property and to give option for leases. E. To sell at public or private sale, for cash or credit, with or without security, to exchange or to partition real or personal property, and to give options for sales or exchanges. F. To borrow money from any person or institution, and to mortgage or pledge any real or personal property. G. To carry on any business owned or controlled by me at death for whatever period of time they shall think proper, and they shall have the power to do any and all things they deem necessary or appropriate including the power to borrow and to pledge assets contained in my estate security for such borrowing; and the power to close out, liquidate, or sell the business at such time and upon such terms as to them shall seem best. H. To compromise claims. I. To make distribution in cash or in kind or partly in each. J. To apply directly for the needs of any beneficiary, in case of the disability of such beneficiary through illness or other cause, any income or principal that is payable to such beneficiary. > , /~ /~ K. To exercise all power, authority and discretion given by this Will after the termination of any trust created herein until the same is fully distributed. 4. All interests hereunder, whether principal, income or remainder, while undistributed and in the possession of any fiduciary named herein, and even though vested or distributable, shall not be subject to attachment, execution or sequestration for any debt, cuntract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. 5. I appoint my son, Gary M. Fissel, Guardian of any property which passes under this Will to a minor. 6. I appoint my son, Gary M. Fissel, Executor of this my Last Will and Testament. 7. No fiduciary named shall be required to enter bond or furnish sureties in any jurisdiction. IN WITNESS WHEREOF, I set my hand and seal this 10`'' day of March, 2000. ^~., ~y , I~~ trryn L.r;~hristensen Signed, sealed, published and declared as and for the Last Will and Testament of Kathryn L. Christensen, the Testatrix, in our presence, who in her presence and in the presence of each other, and at her request, have hereunto set our hands and seals as subscribing witnesses hereto. ~~~ lt.-/l.<-.~' ~ JCS-~.~t ,:~t- -~. Residing at `E-~<_..'~ . ~~~~~; -U_"T. ~,~..~1 Residing at `"~i '~. `~: COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF DAUPHIN ) I, Kathryn L. Christensen, the testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will, that I signed it willingly; and that I signed it as my free and voluntary act for the purpose therein expressed. Sworn or affirmed to and acknowledged before me by Kathryn L. Christensen, the testatrix, this 10`~ day of March, 2000. DANIEL K. BA1'F,P~! Notary Public Steelton Borough, Dauphin County My Commission Expires May 1 a, 2002 COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF DAUPHIN ) .~ athryn L. istensen r We, Allen D. Smith and Bonnie A. Beyer, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Will; that the testatrix signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the Will as witnesses; and to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by Allen D. Smith and Bonnie A. Beyer, witnesses, this 10`~ day of March, 2000 Notary i~ Witness NOTARI EAL DANIEL K. BAYER, Notary Public Steelton Borough, Dauphin County y Commission Expires May 13, 2002 Witnes ,~ ~~ ~,'~- ~~ . ~~ t .7 }~ i S~( i.~, ~[ 1, ~~~. ;~ _`,3 .~ ,. , '~t € ~' c- IJ ~ ~ N '~ v U G ~ O ~ , _~ `,. N ~ M ~ ~ t: h~~,~ ~ x ~~ ~, d d ~ ` t~ 0 0 0 w ~~ ~ ~~ ~^ a' o r^Y~ y~ r ¢ 3 p ~ eL a oU o0- u ~ 4n t° o 'r ~ "° t~ U U ~~0~' . t r 1 ..~+ ~~~ t l r~~~ w~+" ~nr~~ ~~ ..-. .r~,.. i ..