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HomeMy WebLinkAbout11-19-10 lsaselaloi REV-1500 . °`~°~'°, ~' R1 Department of tisvsnue 4rF~ti. t~ araar tlunau of Individual Ts~aes Canbt tbdt YYar I Fit t#~n~-~ ., . _ J tiliy'~t Sa9al s.aray tiumbar DMa a Dsaut IAMDDYYYY DaM a elro, rtMOr3lrYrY - 030-03.595 1 ' .. 08120/Z009 GSW4/1l, 7 i ~ ~ ' - ~ ~ - ----- --_ --- DaoadaM's LaM tVarne ~ ---- -- ------- ---_- -------------- 3uflbt Deosdant's F"ust hlarns ~' MI ------- ---------- ----- f ---------~--__ ~--_-1 ^_ CliAbrd i ~ ~ ~ A 1 ~ ~ ' __._.^_-_..~___._.__..-----.__.~ _.--.__ ~.~ (~AOplioabis)EsrMtsurvNNtaapouat"s4ttarmatlata~ 8pouee's last Nlame -_ ---- Stdib~ Spouse's Fkat Name I MI -- _ ._-__.__..~---~- ~-._ ~ ' '~_---_.-__.__~____.~. -- _.____.___.--___J i ~__._ ~___ L_-.__.-.--.~ ----- + I i~ ~ ~----- ~pouw s BodM SacurGy Wumb~r _ tH~s rust ~ ~ a~ ounx~-1s ~_-- -- _---, REGISTER OF IMLLR ~ t~iu, w ~rwa~m-rE owls avow m ,. oripinai 1r,satm O 2. suppi.~rnnfal wa,m o a Rtmaiwtr Fawym (dw at loam prior to 1213~d2} O 4. Lirrti0td Estale O 4a. Futuh InlMwt Con~p~sn+its (dw of t= ~ F~dsral Esltls FtMlsn Fltrgtr~sd death attsrl2-12-12} ~ 4. DaosdMK Disd TMIaN O 7. gaosdtrK WaligaNud a livirlp That 0 8. 'fbbl ~~ of., Depp~ pow (~+ Copy ~ ~) Wtath Copy of Tttat} O !i. lJNpatlon F4oosads tisoeiwd O 10. SpouW Fbwrty Ceadk (OMs of death O 11. Elerlion to tax Leo, 911 betwNn 1231-01 and 1-1-p~ W~ ~ O} Name l_Tncia D. Naylor, Esq. Fhst W» at addna 19 w. Soultt 9enat SsoorrW ine of sddraas - t~IGE AND ttflll TA7i MtalrRl~l a>toura a~ 10e _. __..._- DhNms TMeptwn~ (717) 2+19.8873 ~ ~Q~ ar PoM OAioa StMs LP Cass _ ~ r..--------------------- --- - Ca-ii~e PA I (17013 --_----------------------] 1 ~_ ~----__-----____-----------~ ~ o r , t--~ ~ . ~ ._., ~ -~T'9 ~-7 ~1 ~- ~' con..pea+.nrs.~luare~s; .com tlrxiar pansilMsaf parjuy, t ds9luiattrt t hawaawsiMdthlr earn, htludir,o.ooompmyrwad^aui.s.nd.w~erals,,nrlsur. anan.lk+4 s is ~ oasaat and oaiptaa~ Oaelnasan at peatwar ataar 1tw+ ttn paraonal wow s awd m au hdonniam d W1bh onoaar lawaradoa. aF PA 1911. Sot~lti Sb'Nt, C#f1iN11, PA)17013 - ~ i~iit roai oiux *'! std ~ 15QS630101 1s05L1~30~1 l L- J J 1505610105 REV-1500 EX Decedent's Social Security Number _ . Decedent's Name: Marie A. Clifford 030-03-5954 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 2. Stocks and Bonds (schedule B) ..................................... .. 2. ', 1,049,943.59 __ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. i 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. ', 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 1,218,752.88 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property t d Bill R 7 ', ' 7 000 00 ...... ing eques e {Schedule G) O Separate . .. , . 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. ~~ 2,275,696.47 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. I' 71,226.20 _ __.,_ 10. Debts of Decedent, Mortgage Liabilities, and Liens {Schedule I) ............ .. 10. ~ 17,669.56 _ 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. L , 88,895.76 12. Net Value of Estate (line 8 minus Line 11) ............................ .. 12. 12,186,800.71 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. ~ 2,186,800.71 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or . transfers under Sec. 9116 , is. a lineal rate X o 45 bie _ - _ 2,186,800.71 1,_...98,406.03 1s. _. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable . at collateral rate X .15 18. 19. TAX DUE ....................................................... ..19. ~ 98,406.03 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT !, O Side 2 1505610105 1505610105 REV-1500 EX Page 3 Decedent's Comfalete Address: Flle Number DECEDENTS NAME Marie A. Clifford ^-~ _~-! - _-~'_- STREETADDRESS 1001 Hillside Drive CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments _ B. Discount 4,920.30 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) I, 98,406.03 Total Credits (A+ g) (2) 112,920.30 ~-- (3) ~~ 1 4.27 (4) 4,51 ~-- (5) 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 :.......................................................................................... ~ ~I b. retain the right to designate who shall use the properly transferred or its income : :.:....:...:................................ ^ c. retain a reversionary interest; or ................................................................................................................ II d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ ~~ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................... Ii 3. Did decedent own an "intrust for" orpayable-upon•death bank account or security at his or her death? .............. ^ ~', 4. Did decedent own an individual retirement account, annu'Ity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ ^ ', IF THE ANSVYER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS ART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the u$e of the surviving spouse is 3 percent [72 P.S. §9116 (a} (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the sur~ving spouse is 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 or 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 21 years of age or younger at death to or for the arse of a natural parent, an adoptive parent or a stepparent of the child is 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 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 12 percent p2 P.S. §9116(a)(1.3)j. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 108,000.00 REy-1502 EX+,(11-08) 4: .. a" `E'1 pennsytvania SCHEDULE A ~ DEPARTMENT OFREVENUE INHERITANCE TAx RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF ftLE NUMBER Marie A. Clifford 21-09-0900! All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a wilting buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that hz iolMiy-owned with rlyht of survivorship mutt be dlsciosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Intlude a copy of the deed showing decedent's interest if owned as tenant in common. ii VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1• Residential real estate known as 1001 Hillside Drive, Carlisle, PA 17013. The Estate is hereby requesting ttte vaNle of this item be suspended from the appraisement of this return until the ~, final value can be determined. A Supplemental Return will be filed after the real estate is sold and wifl include the value of the real property and expenses of the sale. The Personal Representative is hoping to have the property solo with in the next few months. ', TOTAL (Also enter on Une 1, Recapitulation.) # 0.00 If more space is needed, insert additional sheets of the same size. R6V-1503 EXir(6-98) scN~ou~E s COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF F11E ,UMBER Marie A. Clifford 21-0$-0800 Ail property joiridy~o~med wkh right or survivorship must be dleaiosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~• United States Series EE Savings Bonds (See attached Continuation Schedule) !, 93,186.00 ~i 2. United States Series HH Savings Bonds (See attat~ted Continuation Schedule) ', 23,000.00 3. M&T Securities, Inc. Account (See attached Continuation Schedule) 215,056.92 ~~ 4. Stitel N'ICOlaus Account (See attadted Continuation Schedule) 717, 879.92 ~~ 5. 35 units of Pennsylvania Insured Muni Inc Tr Ser 2 Certificate No. 2004103 ! 820.75 I I ~, i ~~ I TOTAL (Also enter ap line 2, Recapitulation) S 1,049,943.59 (H more space fs needed, ir~seit eddiUonal sheets of the same size) REV'~508 EX+(~-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI/LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ILE NUMBER Marie A. Clifford i21-09-0900 Indude the proceeds of litigation and the date the proceeds were received by the estate. All property Jointlyowned with Nght of survivorship nwst be dbclosed on Schedule F. ~~ ITEM I VALUE AT DATE NUMBER DESCRIPTION I OF DEATH 1. Replacement check from Avaya proceeds 2. Defense Finance -retirement benefits 3. Diakon Luthem Ministries - refund of nursing home care 4. Repayment of princpal from Jane Clifford loan 5. Interest on Item 4 6. Members 1st Savings Akxount#52829-00 7. Members 1st Money Market Aooount #52829-05 8. Members 1st Certificate of Deposit #52829-05 9. Members 1st Savings Account #170078-00 10. Members 1st Money Market Account #170078-05 11. Members 1st Certificate of Deposit #170078-40 12. Members 1st Certificate of Deposit #1700785 13. Miscellaneous Personal Property 14. Mirant Corporation proceeds check 15. MTB Money Market #AZD-498228 16. Stifel Nicolaus Ensured Bank Program #0306 8525-4106 17. M&T Bank Checking Akxount #2675049932 18. M&T Bank Market Advantage Axount #15004213033331 2,513.87 17.42 4,028.17 390,000.00 2,437.00 36.25 384.96 134,268.39 30.59 444.32 203,699.73 315,065.94 2,820.00 30.00 71,694.08 1,926.87 9,509.41 79,845.88 I TOTAL (Nso enter on line 5, Recapitulation) i '~ 1,218,752.88 (If more space is needed, Insert additional sheets of the same size) REd-1510 EX~r'(OS-09) `~'pennsylvania ~~ SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBE Marie A. Clifford 21-0~, -0900 This schedule must be completed and filed if the answer to any of questions 1 through A on page three of the REV-15001$ yes. ITEM DESCRIPTION OF PROPERTY mauoE T!E NNAE of THE 7RAtaFERff, nma RElA71oN5HIP m oECmErrc AHD DATE OF DEATH 96 OF DECD'S E% USION TAXABLE NUMBER THE D,nE of TMRSFiit. ATfAQI A Copt of THE oEED FDR REAL ESTATE. VALUE OF ASSET INTEREST GBLE) VALUE 1 • Gift on 1I8I09 to granddagh~r, Kathryn Asad,106 Ampad Ct., Cary, NC 10,0.00 100 x,000.00 7,000.00 27513 ~i i ~~ ~~ i i i~ '~ I ~I TOTAL (Also enter on Line 7, Recapitulation) $' 7,000.00 If more space is needed, use add'dional sheets of paper of the same size. REV-1511 EX+"(10-09) ~` ~ pennsytvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUINBER Marie A. Clifford 21-09-0900'. Decedent's debts must be sported on Schadufe I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Carlisle Lebrt View Community Center -memorial service ! 1,440.00 2. Bishop Roque I 500.00 3. Stretch Funeral Services, Inc. 7,639.00 B. ADMINISTRATNE COSTS: 1. Personal Representative Commissions: Name(s) 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 Fees: 6. Tax Return Preparer fees: ~• Legal Advertising - Cumb~iand Law Journal e. Legal Advertising -The Sentinel 60,000.00 1,459.00 75.00 113.20 TOTAL (A1so enter on Line 9, Recapitulation) ' $ ! 71,226.20 If more space is needed, use add'Afonat sheets of paper of the same size. I, REV-1512 EX+ (12-08) ~ ~:~~ Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAx RETURN MORTGAGE LIABILITIES ~ LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBE Marie A. Clifford 21-09-0900' ITEM NUMBER DESCRIPTION ---- -- ---- .._.__...~ _...-....- ...-,.- ........ ..r~..~~.,. VALUE AT DATE OF DEATH 1 ~ Quadrangle -nursing home care ', 256.00 2. Twinning Village -nursing home ~', 10,509.00 I 3. Credit Manager -medical bill I 66.00 4. Omni Care -medication ~', 402.34 5. Continuing Care RX -medication ~II 1,276.89 6. PA Department of Revenue - 2008 personal income tax I 1,140.00 7. PA Department of Revenue - 2008 income tax penalty 76.33 S. U.S. Treasury - 2009 personal income tax ~ 2,069.00 9. PA Department of Revenue - 2009 personal income tax I' 1,874.00 TOTAL (Also enter on une 10, Recapitulation) ~ 17,669.56 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (O1-10) ~~ ~ Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE * ES INHERITANCE TAX RETURN BENE~IC ARI RESIDENT DECEDENT ESTATE OF: FI,.E NUMBER: Marie A. Clifford 2r1-09-0900 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not L1st Trustee(s) I OF ESTATE I TAXABLE DISTRIBUTIONS [Include ouMght spousal dlstrihuttons and transfers under Sec. 9116 (a) (1.2).] 1. Kathryn Asad,106 Ampad Ct., Cary, NC 27513 granddaughter 7000.00 2. Jane E. Clifford, 206 Log Pond Lane, Newtown, PA 18940 daughter 1,089,900.36 3. Paul H. Clifford, 3355 Rocking Horse Lane, Encinitas, CA 92024 son 1,089,900.35 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS II NON TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON L[NE 13 OF REV-1500 COVER SHEET. I ~ If more space Is needed, use additional sheets of paper of the same size. 0 N bD «S C1+ a s ~ A ~ ~~\ ~iJ ``~ ~~.1 ,\~ (~/L'~1 " ! r /~\ `/ C m ._ f0 a O 4• O l0 V V N 0 l0 C L H L V ~a V ~° ~~ c~ ~~ N i C H H 3 p ~ ~ ,i i~+ M O ~ H~ V O ~ O do 0 O M ~"~ {~} N 1 .^ H C m° ~ - , O Z .... O~Oi000~0~0~00 ;O~O~ o o; o;o;o;o;o;o:o~g~o~o Rooooa~~~~~~~~ o'ooo;o;o;oo~o;o;oo o; o; o; o;o;ooo;o;ooo d ~ ~ ' c M o o o:o'ooooooooo o~oo!oo;oo:o;oo0:0;0 ~ ~eF:~:~iet.aoiaoao:ao!ao:oo!oo:~p ~r1;~n~n~n;~;o;o~oo;oo;o; 4 \ v ~ MiMiM;M;tp;tp;tOilpitOitOi~pi~0 » iEF; i14; fl4'~ ifs: ifF; ifs: iiF1 ifl~: ifs; ~fk iR; fJ4` ~ ~ :...... V Oi0i0'O~O?Oi0i0i0iOO;Oig 'i. CiCO O: C COiCOOG!Gp d O OO'Oi0iO;0i0i0i0i0!O;QQ V NiN?NI N;N'N ~' O ~,~,~M N VF;iN~~fR'iR;4A'fR~~'~~N,N,N,O M ' ~, N;NiNiN?tp`tO;~OitO:tp~CitDtp~ p i+ N;NiNiNirl;.-i;.~i.i;~,-ii*~~•-lid `„ O?O O; O; O; O; O;Oi0;0;0;0;~; ~ N•N•N~N:N:N:N:N:N;NIN•Np m 010 O;Oi•\i0\1i0~ii0~1i0\1i0\1i0~1;Q\1; ;~ C w W _ W ;~ ~ 01.01~01.01!0~01,01,01,01.01,01• ~ o~o~o;o:o;o;o;o;o;o;o;o, L N'NN'N:N~N'N:N'NIN:N:N:F" V O'O°Oi0 ~O\1!0\1i0\1i0\1iG\1i0\1i0\1 a r1i.~i,•~~,•.I;O.O.O.O;Op,00; Z y NiNNiN;tO:tOitO~tGtCtGitO~tOi *+ o,; o: 01; rn: o; o; w; ao: ao ao ao; a~; a 01!a1;rn;rn;rn:o1;01;rn01;rn;rn;rn; ~ oo 0 0 ~~o'c `0~1~',~`a ~o a _ •~~•-~~*a~•i;oo-o;o;o;o;o;o; H H _ .; Q ~ i!}, ifl• id}; iFY 4fF •b'F; ~ ~; fR i~4i 4f~; H ' . .. ~ W W~W W(W W WW W'W W'~W ~ W WW W;W W W~W WSW W W ~ _ MiMiMiM~ Ni di ~ ~i 47 Ni ~! 47; ~ 0010:0-00:GO;o0E00iG0;00iG0i1~ O!O'O~O:Mitp!tG;tpi~DitOitp!tOi ~ Oi0i0!Oi01;M;M;M;M(M?M;Mi r~jlA;ri;~~1n;01:01;01~01~Q1~011011 L M;ri:MiM >;tf'f!111:11'fiLlfLAiLAiLf'f; {A 01NiN;N: , N; 01,. OD; G0; ~,~1 ~~+ ~ '~o;a c; ~ ~` C i.+ i :N;~ ~`;~'~ >~; • ~ 4=1 C ~ ~ ~' M' f0 a~; ~, ~; -; cn i -a N1~~;~ Z~Z' ~f ~1iW;lA~~ zzd~ O Z 0 0 N ,--~ SERIES HH BONDS CONTINUATION SCHEDULE B PAGE 1 of 2 Estate of File Number Merle A. Clifford 21-09-0900 T of Sevin s Bond ISSUE DATE IDENTIFYING NUMBER Value at Date of Death Series HH 10/96 M6034502HH $ 1,000 Series HH 10/96 M6034501HH $ 1,000 Series HH 8/97 M6399500HH $ 1,000 Series HH 8/97 M6399499HH $ 1,000 Series HH 10/97 M6463493HH $ 1,000 Series HH 10/97 M6463492HH $ 1,000 Series HH 11/97 M6504652HH $ 1,000 Series HH 06/98 M6743885HH $ 1,000 Series HH 08/98 M6823292HH $ 1,000 Series HH 10/98 M6865938HH $ 1,000 Series HH 02/99 M6985565HH $ 1,000 Series HH 05/99 M7095241HH $ 1,000 ~, SERIES HH BONDS CONTINUATION SCHEDULE B PAGE 2 of 2 T of Sevin s Bond ISSUE DATE IDENTIFYING NUMBER Value at Date of Death Series HH 07/99 M7173476HH $ 1,000 Series HH 10/99 M7268020HH $ 1,000 Series HH 11/99 M7311197HH $ 1,000 Series HH 01!00 M7385380HH $ 1,000 Series HH 05/00 M7495244HH $ 1,000 Series HH 07/00 M7585869HH $ 1,000 Series HH 12/00 M7727614HH $ 1,000 Series HH 03/01 M7852122HH $ 1,000 Series HH 07/01 M8055506HH $ 1,000 Series HH 01/98 D4598450HH $ 500 Series HH 02198 D4637138HH $ 500 Series HH 03/98 D4659771 HH $ 500 Series HH 04198 D4695757HH $ 500 TOTAL ~ 1s,uuv V ~ ~ N aq I ~ I E I H 1 I I I W I N ~ 01 W O O O O k N N M ~~~N° N a t~ a~N N ~ H v H ~• .h 2 i ~ W fl1 ~ (~ E'' ~ $ A -f'~j~Q qi ~7R1 W IC 0 0 'C ~x H VJ x FL' W i 1 I aa' 1 1 1 H I E I ~1 I I 1 1 ~~ A~ I ~~ ~ I y I 1 I I m a I r o 0 0 , ,-I o o u1 co ui o r eN O N N .~ st' '-I rl O O O Ill O W M O O O µ(1 O N 1+1 O O O O N OD 00 rl '~ O W 6f1 O r V~ 11'1 01 Ifl r O N O rl W ~ W 01 e-I V~ 10 •-i N ''i O 01 O 01 rl r e-I ~ O 01 r rl W n1 v1 N o0 01 t0 O rl O M W ~ 01 OD N r W ~D O r1 H to l0 f+) f+1 N •-1 o In In In a ui ~ In In In o 0 Q~ 0 0 I'~1 a 01 N f+1 O ~O to N 01 N I!1 IN . 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