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HomeMy WebLinkAbout02-03-11 (2)EX (01-10) REV-1500 F'A Department of Revenue Bureau of Individual Taxes F'O BOX 280601 Harrisburg, PA 1 7 1 28-0601 1505610148 iDFFICIAL USE ONLY ___ _ County Code Year File Number INHERITANCE TAX RETURN 21 10 0 ~~ 7 4 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 198-30-2410 05042010 Decedent's Last Name Suffix KINDLER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ t 4 d E t i a te s e . Lim 6. Decedent Died Testate (Attach Copy of Will} ^ 9. Litigation Proceeds Received 08261930 Decedent's First Name M I GERTRUDE Spouse's First Name M I THIS RETURN MUST BE FILED IN DUPLICATE WITH TH1= REGISTER OF WILLS ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ 7. Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 3. Remainder Return (date olf death prior to 12-13-82) ^ 5. Federal Estate Ta:< Return Required 8. Total Number of ;>afe~ Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number HOWELL C• ~1ETTE, ESQUIRE 717-232-5000 First line of address 3401 NORTH FRONT STREET Second line of address PO BOX 5950 City or Post Office State ZlP Code HARRISBURG PA 1711009501 Correspondent's a-mail address: L J K N O D E a1 M E T T E• C O f1 - -~ r '~'-i ~~ k~ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to th best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal represents e i rbased„on all infgrrr~ation of is reparer ha V'knowledge. ~~ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ~ f ~ ; f~ i~TE= `? STEPHEN J • KINDLER, EXECUTOR ,.~- ~~7? ~ ~ J~-~^ ~^+ r°,~~`>,,~ <~~ ADDRESS - ~` -- 1775 SOUTH MEADOW DRIVE (hEC ANICS ,~1RG, PA 1,7055 __ SIGNATURE OF PREPARER. OTHER THAN REPRESENTATIVE Di~TE: ~ f1ETTE, EVANS ~ WOODSIDE ADDRESS 3401, N• FRONT STREET, PO BOX 5950 HARRISBURG, PA 17110-.0950 PLEASE USE ORIGINAL FORM ONLY Side 1 7,50561,01,48 1505610148 „~.J 9M4647 4.000 REGISTER OF Vt1fiX.S USE ONLY' -~ ...~ - „ ..i_J ..... y J i _.. , t :, ,...., . ,, ; Y . __y ,: DA~~FI L. E D__~_~ r.. - ;a.. '~: ' "~ J REV-1500 EX 1505610248 Decedent's Social Security Number 1,98-30-2410 DecedenYsName: KINDLER GERTRUD _ _ RECAPITULATION 1. Real Estate (Schedule A) 1 2, 4 0 0 ,, 0 0 0• Q Q 2. Stocks and Bonds (Schedule B) . . 2 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 4. Mortgages and Nates Receivable (Schedule D) 4 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g 7 . Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 8. Total Gross Assets (total Lines 1 through 7) 8 Side 2 9. Funeral E~:penses and Administrative Costs (Schedule H), 9 10. Debts of Decedent Mortgage Liabilities, and Liens (Schedule I) 10. 1 1. Total Deductions (total Lines 9 and 10) , 1 1. 12. Net Value of Estate (Line 8 minus Line 11) 12 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. 1505610248 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 16. Amount of Line 14 t xable 4~ at lineal ratex o . 2, 921, 825.16 16. 17. Amount of Line 14 taxable at sibling rate X .'1 :? 0 • Q Q 17. 18. Amount of Line 14 taxable at collateral rate X .15 Q . Q Q 18. 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 150561,0248 27 ~, 642.84 195 ~, 000.00 X229 ~, 291.12 98 -, 629.96 1,1-, 297.82 606 -, 259 • 64 3 ~, .568 ,121.38 5? ~, 621, • 20 588,674.98 646 -, 296.18 2, 921, -, 825.20 0.00 2 ~, 921, , 825.20 0.00 1,01-.482.1,3 0.00 0.00 :L31, 482.13 [X~ J 9M4648 4.000 REV-1502 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OFD FILE NUMBER: Gertrude Kindler _ 21 10 0574 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 willing buyer and a willing seller, neither being compelled to buy or sell, both haviny reasonable knowledge of khe relE~vant facts. Real property that isjointly-owned with right of survivorship must be disclosed on Schedule F. -T- --- -- Attach a copy of the settlement sheet if the property has been sold. ITEM Include .a copy of the deed showing decedent's interest if owned as tenant in common. NUMBER DESCRIPTION ~. Real property with improvements thereon situate in Hampden Township, Cumberland County, Pennsylvania, numbered as 107 St. John's Church Road; further identified as Tax Parcel Number 10-21-0277-073 See attached appraisal by W. Greg Rothman, RSR Appraisers & Analysts 2 Real property with improvements thereon situate in Hampden Township, Cumberland County, Pennsylvania, numbered as 115 St. John's Church Road; further identified as Tax Parcel Number 10-21-0277-074 See attached appraisal by W. Greg Rothman, RSR Appraisers & Analysts 3 Real property with improvements thereon situate in Carroll Township, York County, Pennsylvania, numbered as 43 Warrington Road; further identified as Tax Parcel Number 20000-NC-0133M See attached appraisal by W. Greg Rothman, RSR Appraisers & Analysts 4 Real estate consisting of a vacant lot situate in Carroll Township, York County, Pennsylvania, numbered as 853 Stephen Street; further identified as Tax Parcel Number 20000-NC-0133N See attached appraisal by W. Greg Rothman, RSR Appraisers & Analysts 5 One-third interest as a tenant in common in real property with improvements thereon situate in Swatara Township, Dauphin County, Pennsylvania, numbered as 3460 Paxton Street; further identified as Tax Parcel Number 63-024-049 VALUE AT DATE OF' DEA"fH :1,000,000.00 850,000.00 181) , 000.00 4!i , 000.00 325,000.00 TOTAL (Also enter on Line 1, Recapitulation.) ~ $ 9W4695 2.000 If more space is needed, use additional sheets of paper of the same size. 2,400,000.00 Estate of: Gertrude Kindler Schedule A (Page 2) 21 10 0574 Item Value at Date No. Description of Death Other co-tenants are Robert P. Kindler and Frank M. Kindler. See attached appraisal by W. Greg Rothman, RSR Appraisers & Analysts Total (Carry forward to main schedule) 0.00 REV11503 EX + (698) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT t5 I A I t OF FILE NUMBER Gertrude Kindler _____ 21 10 057~~ All property jointly-owned with right of survivorship must be disclosed on Schedule F. 3W4696 1.000 (If more space is needed, insert additional sheets of the same size) REV-1504 EX+(6-98) SCHEDULE C COMMONWEALTH OF PENNSYLVANIA, CLOSELY-HELD CORPORATION, INHERITANCE TAX RETURN PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Gertrude Kindler ___ _ 21 10 0574 ___ Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. swas9~ 1.000 ~~~ iii~ie sRace is neeaea, insert aaaiuonal sneers of the same size) REV 1505 EX+(6-98) SCHEDULE C-1 COMMONWEALTH OF PENNSYLVANIA. CLOSELY-HELD CORPORATE INHERITANCE TAX RETURN STOCK INFORMATION REPORT RESIDENT DECEDENT ESTATE OF Kindler 1 2 3 4 FILE NUMBER 21 10 0574 Name of Corporation FROST , INC . State of Incorporation pennsylvaiiia Address 107 St. John's Church Road Date of Incorporation 10/31/1986 City Camp Hill ___ State pA Zip Code 17011 Total Number of Shareholders __~__ _ Federal Employer I.D. Number 23-2432228 Business Reporting Year 12 311'?009 Type of Business Health Club Managemnt Product/Service Management Services _____ STOCK TYPE TOTAL NUMBER OF NUMBER OF SHARES ~/AI.UE OF THE Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common I VOti 1,0001 50.00 1,0001$ 195,000.00 Preferred ~ ____ ~ ~ ~ ~$ Provide all rights and restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? ^ Yes X^ No If yes, Position ____ Annual Salary $ 0.00 Time Devoted to Business 0 6. Was the Corporation indebted to the decedent? . [] Yes ~ No If yes, provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. [] Yes 0 No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ __ ____ 0.00 Owner of the policy- ____ 8. Did the decedent sell or transfer any stock in this company within one year prior to death or within two years if the date of death was I~rior to 12-31-82? ^ Yes ^X No If yes; ^ Transfer ^ Sale Number of Shares _ __0 Transferee or Purchaser ____ Consideration $ __ 0.00 Date ____ _ Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, [] Yes ^X No If yes, provide a copy of the agreement. 10. Was the decedent's stock said? . [] Yes ©No If yes, provide a copy of the agreement of sale, etc. 1 1. Was the corporation dissolved or liquidated after the decedent's death? . [] Yes ~ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? ,[] Yes ^X No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. • • •- ~ • ~ ~ A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed, insert additional sheets of the same size) 4W4Ei98 1.000 REV-1507 EX + (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RESIDENT DECEDENT RECENABLE ESTATE OF FILE NUMBER Gertrude Kindler 21 10 0574 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 3W4fAC 1.000 (If more space is needed, insert additional sheets of same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSXLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Gertrude Kindler ___ 21 10 0579E Include 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 OFD DEATH 1 Gold and silver coins See attached appraisal by Steinmetz Coins & Currency, Inc. 2 Household goods and furnishings and miscellaneous items of personal property 3 Hummel figurine collectibles See attached valuation 4 Integrity Bank Checking Account #201025538 5 Jewelry See attached appraisal by David A. Henderson, Henderson & Co. Jewelers, Inc. 6 Metro Bank Checking Account #32031395 See attached correspondence. 16,000.00 10,000.00 9,801.00 46,666.43 1,1,373.00 4,789.53 ____ TOTAL (Also enter on line 5 Recapitulation) $ ~ __ 98 , 629.96 3W46AD 1.000 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ ((~1-10) pennsylvania DEPARTMENT OFREVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY OWNED PROPERTY ESTATE OF: FILE NUMBER: Gertrude Kindler ____ 21 10 0574 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule Cx SURVNINGJOINTTENANT(S) NAME(S) ADDRESS RELATIONSHIP TODECI=UETTf A Kindler, Frank M X900 Kent Drive, Mechanicsburg, PA X17050 Son B Kindler, Robert P 107 St. John's Church Road, Camp (Hill, PA 17011 Son C Kindler, Stephen J 1775 South Meadow Drive, Mechanicsburg, PA 17055 Son JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE: -- MADE JOINT r ~ DESCRIPTION OF PROPERTY INCI UDE NA~vE OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUM3ER OF2 SIMLAR IDENTIFYING NUM3ER ATTACH DEED FOR JgNTLY HELD REAL ESTATE. ~~ OF DEATF~ VALUE OF ASSET /o OF DECEDENTS INTEREST QATE OF DEAlN VP~LUE OF DECEDENT S INTEREST 1 AB 6/20/1994 Metro Bank Checking Accoun #32043986; owned jointly with Frank M. Kindler and Robert P. Kindler 33,893.45 33.3300 1:1,297.82 See attached I I i correspondence. i i i I _ TOTAL (Also enter on Line 6, Recapitulation) $ 1]_ , 297 „ 82 swasAE 2 00o If more space is needed, use additional sheets of paper of the same size. REV-1510 EX + (08-09) pennsylvania DEPARTMENT OF REVENUE. INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Gertrude Kindler 21 10 0574 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLLOE TFf NOME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER P,TTACHACOP'f OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APPLICABLE --- TAXABLE VALUE ~ Lincoln Benefit Life Company ___ Annuity Contract #LBF1215549 606,259.64 100.0000 0.00 606,259.64 Beneficiaries are decedent's sons, Frank M. Kindler, Robert P. Kindler and Stephen J. Kindler, in equal, shares '; ~ !, TOTAL (Also enter on line 7, Recapitulation) $ 606,259.64 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV~1511 EX+(10-179) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Gertrude Kindler _____ 21 10 0574 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION ,gMOUNT A. FUNERAL EXPENSES: ~ Malpezzi Funeral Home 27,110.34 Total from continuation schedules . ~ 4,143.44 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address ____ City _ ____ State ZIP Year(s) Commission Paid: 2. Attorney Fees: 1.5 , 000.00 3. Family Exemption (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address 4. 5. 6. 7. 1 2 City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: Cumberland Law Journal Legal advertisement Henderson & Co. Jewelers, Inc. Jewelry appraisal Total from continuation schedules :1,965.50 75.00 500.00 8,826.92 _ ____ TOTAL (Also enter on Line 9, Recapitulation) ~ $ __ 5T , 621.20 swasA~ 200o If more space is needed, use additional sheets of paper of the same size. Estate of: Gertrude Kindler 21 10 0574 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Event Central Rental for funeral luncheon 0.00 3 L'Koste Villa Catering for funeral luncheon 2,750.00 4 West Shore Elks Facility rental for funeral luncheon :1,198.44 5 Gingrich Memorials Inscription on gravemarker 195.00 Total (Carry forward to main schedule) 4,143.44 Estate of: Gertrude Kindler 21 10 0574 Schedule H Part 7 (Page 2) 3 RJR Appraisers and Analysts Real estate appraisals 6,650.00 4 The Sentinel Legal advertisement 176.92 Total (Carry forward to main schedule) 5,826.92 REV-1512 EX+(12-08, SCHEDULE pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Gertrude Kindler 21 10 0574 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed mealical expenses. 8W4EiAH 2 000 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER: uerzruae ninaier ____ 21 1 0 05'7 4 RELATIONSHIP TO DECEDENT _ _ AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) ~DF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1 Frank M. Kindler 900 Kent Drive Mechanicsburg, PA 17050 Metro Bank Checking Account #32043986; owned jointly with Frank M. Kindler and Robert P. Kindler Inventory Value: 5,648.91 One Third of Residue: 930,175.78 Son 935,824.69 ENTER DOLLAR AMOUNT:> FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRI~4TE. ~~ NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVE=RNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II _ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 it more space Is neeaea, use aaalnonal sheets of paper of the same size. 9W46A1 2.000 Estate of: Gertrude Kindler Schedule J Part 1 (Page 2) Item No. Description 2 Robert P. Kindler 107 St. John's Church Road Camp Hill, PA 17011 Metro Bank Checking Account #32043986; owned jointly with Frank M. Kindler and Robert P. Kindler Inventory Value: 5,648.91 One Third of Residue: 930,175.78 3 Stephen J. Kindler 1775 South Meadow Drive Mechanicsburg, PA 17055 One Third of Residue: 930,175.78 4 Alex Kindler c/o Kathy Kindler, Parent and Legal Guardian 2020 Continental Drive Harrisburg, PA 17111 Specific monetary bequest 10,000.00 5 Carolyn Kindler 440 Bernheisel Bridge Road Carlisle, PA 17015 General Bequests: 10,000.00 6 Eric Kindler 1775 South Meadow Drive Mechanicsburg, PA 17055 Specific monetary bequest 10,000.00 7 Franz Kindler 900 Kent Drive Mechanicsburg, PA 17050 Specific monetary bequest 10,000.00 Son Son Relation Granddaughter Granddaughter Grandson Grandson 21 10 0574 Amount 93.5, 824.69 930,175.78 10,000.00 10,000.00 10,000.00 1(l , 000.00 Estate of: Gertrude Kindler Schedule J Part 1 (Page 3) Item No. Description 8 Joseph Kindler 1775 South Meadow Drive Mechanicsburg, PA 17055 Specific monetary bequest 10,000.00 9 Kaitlyn Kindler 852 Wynnewood Road Camp Hill, PA 17011 Specific monetary bequest 10,000.00 10 Keegan Kindler c/o Kathy Kindler, Parent and Legal Guardian 2020 Continental Drive Harrisburg, PA 17111 Specific monetary bequest 10,000.00 11 Marie Kindler 53 Wetmore Avenue Apt. 4 Morristown, NJ 07960 Specific monetary bequest 10,000.00 12 Nicholas Kindler 1775 South Meadow Drive Mechanicsburg, PA 17055 Specific monetary bequest 10,000.00 13 Ryen Kindler c/o Kathy Kindler, Parent and Legal Guardian 2020 Continental Drive Harrisburg, PA 17111 Specific monetary bequest 10,000.00 14 Stephen Kindler, Jr. 900 Kent Drive Mechanicsburg, PA 17050 Specific monetary bequest 10,000.00 Relation Grandson Granddaughter Granddaughter Granddaughter Grandson Granddaughter Grandson 21 10 0574 Amount 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 Estate of: Gertrude Kindler Schedule J Part 1 (Page 4) Item No. Description 15 Taylor Kindler c/o Kathy Kindler, Parent and Legal Guardian 2020 Continental Drive Harrisburg, PA 17111 Relation 21 10 0574 Amount Specific. monetary bequest 10,000.00 Granddaughter 10,000.00 ~n ~-~ N r'•'''~-.~' ~- c~ 0 0 ---~ ~ __.-~ ~ r~ a r A o ~' a ~N W oo ~ U ctl ~, ~ ~ ~ U, ~ a~ r ~~~H~~ ~ o~~~ ~"~~pa~' w o ~, ~ ~ ~ w' w ~, ~' ~ Woo ~ ~~'~~~~ c~ ~; ~ = ~,V~V p., C7 W~ .. `~` o ,~ ~-- °; ,~.; ~,.,.. r.~-. ~... :F~r , .~'. s +.. .. ....:;.. ~~r. ~~ f