Loading...
HomeMy WebLinkAbout04-07-11 1505610105 ~ i BP T~3 PA Department of Revenue Pennsytrr~nia OFFICIAL USE ONLY ____ Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisbur , PA 17128-ot5o1 RESIDENT DECEDENT ty Code Year ,~ '~_-<~ ~ ~ ~ File Number ~ ,, ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW 201-18-8757 01 /08/2011 12/07/1921 Decedent's Last Name Suffix Decedent's First Name MI Hoerner Walter R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ........................................................... FILL IN APPROPRIATE OVALS BELOW t~1 1. Original Retum (~ 2. Supplemental Return (~ 3. Remainder Return (Date of Death Prior to 12-13-82) ~ 4. Limited Estate +~ 4a. Future Interest Compromise (date of (~ 5. Federal Estate Tax Return Required death after 12-12-82) ~2 6. Decedent Died Testate t'~ (Attach Co f Will 7. Decedent Maintained a Living Trust ________. 8. Total Number of SafE: Deposit Boxes py o ) (Attach Copy of Trust.) C3 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (Date of Death Q 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) --------------- ------- ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone NumbE;r Paula J. McDermott, Esq. ................ (717) 731-1970 , ~ _._ ___..__ r - REGISTER OFS~IL~C~ USE ONLI( i First Line of Address Post & Schell, P.C. Second Line of Address 17 N. 2nd St. 12th FI City or Post Office Harrisburg ___ State ZIP Code PA 17101 __ _ _ _ __ Correspondent's a-mail address: pmCdermott postSCheII.COm _: ] - '=" . ~.. ~:: t7 ---- ~ ~:; . =~; _ _ r-- --~ _.....~ :~ ' .~ . _.i~ C '' _:..~ oarE r~ED -~ - .:.~~ -r'? , , .~--; {---. i - ~ F .. ,~-., ~.. ._ ~ ;~ unaer penalties of penury, I declare that I have examined this return, including accompanying 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 preparer has any knowledge. SIGNA R OF PERSON. ESPO SIBLE FOR FILING R URN y DATE ADDRESS - ~ i~ 5004 Pellingham Circle, Enola PA 17025 SIGNAT^^URE OF PREPARER OTHER THAI REPRESENTATIVE DATE ~~~ r/ A A A. A 17 N. 2nd Street, 12th Floor, Harrisburg, PA 17101 PLEASE USE ORIGINAL FORM ONLY ~` Side 1 1505610105 1505610105 ;~ 1__I L/ ~ 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Walter R. Hoerner 201-18-8757 TU LATIO N -- 1. Real Estate {Schedule A) ............................................. 1. 0.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 3, 536,154.15 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 497,515.83 6. Jointly Owned Property (Schedule F) +~ Separate Billing Requested ....... 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Ct Separate Billing Requested........ 7. 224,972.35 8. Total Gross Assets (total Lines 1 through 7) ............................. ........................ 8. .......................................................: 4,258,642.33 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. ~27, 319.02 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............... 10. 60,216.77 11. Total Deductions (total Lines 9 and 10) ................................. 11. 87,535.79 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 4,171,106.54 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which _. an election to tax has not been made (Schedule J) ........................ 13. 1, 3$$, 368. $4 14. Net Value Subject to Tax (Line 12 minus Line 13} ........................ 14. x'.,782,737.70 TAX CALCULATION -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 .0_ 15. 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 2, 782, 737.70 1 s 417,410.66 19. TAX DUE ......................................................... 19. 417,410.66 ........................................................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYM ENT C~7 Side 2 15056102D5 1505610205 REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME --- Walter R. Hoerner STREET ADDRESS -- 5225 Wilson Lane, Bethany Village, #59, The Oakes CITY STATE ZIP Mechanicsburg PA i 17101 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 417,410.66 2. Credits/Payments -- A. Prior Payments B. Discount _ 21, 968.32 Total Credits (A + B) (2) 21, 968.32 3. Interest -- (3) __ 0.00 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 395,442.34 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 ....................................................................................................................... ....... ~ d. receive the promise for life of either payments, benefits or care? ............................................................... ___ r 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death wlt out receiving adequate consideration? ................................................................................. ~~ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ........ ...... r,_; 4. Did decedent own an individual retirement account, annuity or other non-probate property, which con ams abeneficiary designation? ......................................................................................................... ~ -- I 1 IF THE ANSWER TO ANY CF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCNE~ULE G ANA FI~.E IT AS PART CF THE RETURN _. . ar dates of death on or after Juiy 1, 1994, antl befare ,Jan. 1, 1995, the tax rate imposed on the net value of transfers to ar far the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)). For dates cf death on cr after Jan. 1, 1995; the tax rate imposed on the ne; value of transfers to ar for the use of tl-~e surviving spause is G percent [72 P.S. 89116 (a) (1.1) (ii)). The statute dc~:s Hai exempt a transfer to a surl~iviny spouse frcrn tax,, and the statutary requirements far disclosure of assets %,rid filing a tax return are still applicable even if the surviving spouse is the only beneficiary. Far dates of death an or of#er July 1, 2Q0~: ~ The tax rate irrrpcsed an the net value of transfers from a deceased c)Zild 21 years of age or yaur,ger' ~,t death o ar for th~~ use of %a natural parcrrt, an adoptive parent ar a stepparent of :he child is C percent [72 P.S. s,9116(a)(1.2)). ~ The tax r,e imposed on the net value of transfers to or for the use of .he decedent's lineal henefciaries is -•:a percen., except as Hated in [72 P.S. ~9116(a)(1)]. ® The tax rate imposed an t)ze net value cf transfers to or far t1Ze use of the decedent's siblings is '2 percent [72 W.S. ~u116(a)(1.:3)). A sibling is defirietl, under 5ectien 9'02, as an individua! wha has at least ane parent in cammcn with the deceden°, whether by bland or adaptisrn. REV-1503 IX+ (6-98) 4~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDtlLE B STOCKS & BONDS ESTATE OF FILE NUMBER Walter R. Hoerner All property jointly-owned with right of survivorship must be disclosed on srhPd~~ip F ter more space is needed, insert additional sheets of the same size) REV-15o8 EX+ (ii-1o) ~~~ ~~~<~~ ~enn~y~~ani~ np SCHr EDU+ LEA E F~AftT~!FN? (~F FtEVENIIc {~K~H~ i3/41\11 ~~~i/~1 1 ~7 6X I~Id~~r iNHERI'IP~J:~ T;~X REILFW F?ER~JON/~1L RRQFEF+tT~Y R.ESICEhT DECEDENT ESTATE OF: --- FILE NUNI~ER: Walter R. Hoerner ircit:de the proceeds of Eitigatron ancE the date the proceeds vafre received ry the e~t7:te. ____ 1111 property jointly owned with right of survivorship must be disclosed nn 5chedi~[a ~ ~~ iF~ure space Fs nezaeo; USF aaaitionaE ~h22ts ~f paper of the sarrF size. ~'~:. ~ •:•l ~~~~4~FJ ~~~. 11 M CTEP.~R?McPJT t?F REVc'PIUE IP~HERIrAI~CET.4X RETllRN RES1~E~~r ~=~En_wr ~~~~~~ TINTER-VI~OS TRAI'~SFERS AI~O MISC. NOS!-PROBATE PROPERTY ESTATE QF --- FILE ~tUM~EIt , Walter R. Hoerner This srhe~f::le ^~ust ,e con:piete:i end hie,. f th:: ans-tier to zn ;:f uest!ons 1 thrru-~ ~ ti ~~~__~_ - __ Y ~ Q ..,h 4 n^ ~z~e t:`:r::e of the R;:V-]DLO is ves. ,. ~~~:,~ ~ a;,a:.e ~., :,eea~u, use aaa;r:or:a~ sneers o` paper o` the same size. :;;~;~: ~E'!'ll'1Sy~~dat'11~8 DF.PARTMcMT l'.F Ff.`/cNUF INHEI?ITANCc i:4:{ RETURN R~SiCIENT ~ECED.NT ~~~~ ~~~ERAL EiCPE~lSES AIVD A~~lINISTRATI~E COSTS ESTAT>C QF Walter R. Hoerner i-EM _____________________~_____. Nl!h56ER A. ~ur~E~.~ ~xP~~v~~s: ~' .Neill Funeral Home 2. .Memorial ~, 2. ~, >'~ecedent`s debts must be reported on ScheduEe I. DESCRIP7l0i~ a~r~rrr~sY~;~r~v~ casWS: Personal P,epresertative Commissions: hlarne(s; of Personal ~epresFntative(s) Street P,ddress City _ State ZIP Year(s) Cornmissinrl Pai~1: Attor^e~y Fees: 1=a°ily Exemption: (Ii 'ecedent'~ addre_s i~ not the same as ,~iaimant's, ~tt~ch explanatio^.) Claimant 17,331.25 0.00 Street Address Clti~ -- State LIB Relationship o` Clai~~ant to Der_edent `}, Prorate gees: 2,157.50 5• Ac~oantant FeFS: 812.50 6• Tar, Re`urn Prepdrer Fees: TQTA,L {klsr, enter on pine ~, P.er.~pitulition; $ 27,319.02 If morn space s needed, use additional sheets o` paper o the same sloe, FIIrE ~EUMf~~ft Ah30liN';~ 6, 382.77 635.00 ' CTFpAR"t Mcl•77' CF kF`JcNIJF DEBTS 4~F L~ECEDEI~T, inH~iairarvcE ~:ax aEruar7 MORTGAGE lIA-BI~ITIES & LIEhIS F.~Si:IE!Jr 1ECEDENr --- - E~i'ATE QF BILE PEU~1~~1t Walter R. Hoerner Report debts incurred by tiae decedent prior to death that remained uno~id ~~ rhp ~sru „~ .,o~+ti ,a ~..a:_....' ~~_----- ~~~______; •, ~~~...~ ~F•u-..c i~ +icc~~cV~ ~ii~~il 4U(:Illi~fla; S ~P°C$ iTi ~~12 Sd1112 SiZL'. `~ ~ <::~ p~enn~~lw-~~1~ C?EPARTMcNT CF kEVcMIJF INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: Walter R. Hoerner NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY REDoT otSList Trustee(s~NT AMOOF ESOTATE ARE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).) 1• .Cheryl Condran Skwiat, 3196 N. Briar Leaf Court, La Porte, IN 46350 Niece $225,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROi~RIATE, II NO N-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: L B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: L Liberty University, 1971 University Boulevard Lynchburg VA 24502 , , $694,184.42 2. Lehigh University, 27 Memorial Drive West Bethlehem PA 18015 , , $694,184.42 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 1, 388, 368.84 If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF 'W. RUSSEL HOERNER I, W. Russel Hoerner, of Bethany Village, Skilled Care, The Oaks, S22S Wil:;on Lane, #59, Mechanicsburg, Cumberland County, Pennsylvania (Township of Lower Allen}, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes be payable by the Estate or by any recipient of any property o:r whether imposed with regard to any property or properly interest (including, without limiting the generality of the foregoing, any property or property interest in an Individual Retirement Arrangement, under the federal Internal Revenue Code) vesting in any person by operation of law, as a result of my death, separate and apart from the processes of administration of the Estate, as an expense and cost of administration of the Estate. The Executox shall not demand, or seek, reimbursement for any such tax. The term "Gross Value of the Estate," as used in this Will, is defined hereby as being the gross value of all property, as of the date of my death, which is received by the Executor, in the capacity of such office, and which shall be subject to adninistration by the Executor as property owned. by the Estate without modification, either by reduction or by increase, of such Gross Value of the Estate with regard to: (a} the value of any property or property interest vesting in any person by operation of law, as a result of my death, separate and apart from the processes of administration of the Estate (including, without limiting the generality of the foregoing, without either reduction or increase of such Gross Value of the Estate for the value of any property or property interest in an Individual Retirement A.nnngement, under the federal Internal Revenue Code), (b) any costs or expenses of administr»tian of Page 1 of b ?15933Iv1 W. Russel Hoerner (~'; ~S-EAL1 the Estate or {c) taxes, interest or penalties, irrespective of whether such are related to any property or property interest passing under this Wili or to any property or property interest vesting by oI-eration of Iaw, as a result of my death, separate and apart firom the processes of administration of the Estate (including, without limiting the generality of the foregoing, any property ox property in#e;rest in an Individual Retirement Anarigement under the Internal Revenue Code}. The term "Net Value of the Estate," as used in this Will, is defined hereby as being the Gross Value of the Estate less my debts that are properly payable and, Iess all costs or expenses of administration of the Estate and less all taxes, interest or penalties, I~: If she survives me and shall be living at the time of distribution of such bequest, I give and bequeath to MRS. CHERYL CONDRAN S~.WIAT, presently of 3156 N. Briar Leaf Court, LaPorte, IN, 46350 the sum of $225,000.00. ITEM III: The Net Value of the Estate shall be divided into such portions a:s shall be required for the following bequests: {a) I give and bequeath to Liberty University, Lynchburg, Virginia or its successors 1/6~' ofthe Net Value ofthe Fsta#e; and (b) I give and bequeath to Lehigh University, Bethlehem, Pennsylvarlia or its successors 1/6`~ of the Net Value of the Estate. It is expressly provided hereby {with regard to remaining shares of stock and mutual fund investments) that any differences between the valuation used in determining the Gross Value of the Estate as defined in ITEM I, and the amounts realized from sale of such property reflected in such Gross Value of the Estate (whether gains or losses) shall be a benefit to, or shall be bom.e by, the Page 2 of 6 7159331v1 / (. 7 ~e.-~~ ~~SEAL) W. Russel Hoemer foregoing legatees set forth in (a} and (b} of this ITEM III. Each legatee under this ITEM III is granted the right, within 60 to 90 days after my death, to make a written request to the al:torney for the estate whether such legatee elects to receive either money, in the form of a check, or shares of the remaining specific stock andlor mutual fund investments. Such written request shall be irrevocable. .Any legatee who does not survive me by 90 days shall be deemed to have predeceased me, and her share shall be distributed to the remaining legatees. IT, E~M I_V_: If she survives me and shall be living at the tune of distribution of such bequest, I give and bequeath to 1VII2S.~ CIIER~ ENSIVIINGEIt STEC~ER, presentt;y of 5004 Pellingham Circle, Enola, PA. 17025, the rest, residue, and remainder of the Estate. ITEIVI ~: Any net income of the estate, which is acquired during the period of administration and unexpended during such period, shall be distributed to each legatee, as provided in ITEMS II and IV who survives me and is living at the time of such distribution in proportion to her interest in the Estate. ITEM VI: In settling my Estate, the Executor shall possess, among others, the following powers: (a) The Executor is authorized to retain any investments I may have at my death so long as the Executor deems it advisable to the Estate so to do. Page 3 of b 7159331v1 (b} The Executor is authorized to vary investments, when deemed desirable by the Executor, and to invest in such bonds, stocks, notes, securities or other property as the Executor deems best; without being restricted to so-called "legal W. Russel Hoemer investments" and without being limited by any statute or rule of law :regarding investments by fiduciaries. ITEM VlI: In settlement of the Estate, the Executor shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a) In order to effect a division of the principal of the Estate or for any other purpose, the Executor is authorized to make such divisions or distributions partly or wholly in kind. (b) To borrow money from any party in order to pay indebtedness of mine or of the Estate, expenses of administration or inheritance, legacy, estate and othher taxes and to assign and pledge assets of the Estate therefor; (c) To pay all costs, taxes, expenses and charges in connection with administration of the Estate; (d} To vote any shares of stock which foam a part of the Estate and otherwise to - exercise all powers incident to ownezship of such stock; (e} In the discretion of the Executor, to unite with other owners of similar property in ca~~ying out any plan for reorganization of any corporation or company the securities of which form a part of the Estate; and (~ To do all other acts, deemed necessary or desirable, for proper and advantageous management, investment and distribution of the Estate. Page 4 of b 7i59331vI ~,~ ~ e~~~.o~~ W. Russel Hoerner ITEM VIII: Any person, who shall have died at the same time as Testator or in a common disaster with him or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased him. ITEM IX: I hereby nominate, constitute and appoint MRS. C'.HERYL ENSIVIINGER STECHER to be Executrix of the ~s'tate (designated, for convenience, herein as "Executor"), and if, for any reason, she does not serve as Executor, I hereby nominate, constitute and appoint PNC Bank, N.A., Mechanicsburg, Pennsylvania, or its successors, to be the Executor of the Estate. The Executor is relieved of any duty or obligation to file any bond or other security. I direct the Executor to employ Michael W. Gang, Esquire, presently of 17 Nortli Second Street, Harrisburg, Pennsylvania, as counsel for the Estate. The Executor and counsel for the Estate shall have the right to rely upon advice :from my broker, G. David Bias presently of 214 Senate Avenue, Camp Hill, Pennsylvania, concerning the timing and manner of disposition of any of my investments as of the date of my death. Page 5 of 6 715933 t v 1 ~~, T.z.~ ~ 1V. RusseI"Hoerner ~~~" rN WrTNESS `~T3EREOF, I have set my hand and seal to this my bast Will and Testament, consisting of this and the preceding 5 pages, at the end of each page of which I have also sei: my hand and seal for greater security and better identification this ~ ~ y of December, 2010.. w ,M,arZ,~, '-~-~ W. Russel Hoerner (SEAL) T Signed, sealed, published and declared by W, RUSSEL HOERNER, the abovf;- named testator, as his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses. ~ 7 Fvs~F~~~ lr~rv~ , ~~7vis/3~~e~, ~i . ~ ~~3 y ADDRESS ADDRESS .3a~/,ilk' l~ia 11~'- ~/~G~irirs/~ rJc I~~/7055 ADDRESS Page 6 of 6 7i59331v1 , W. Russel Hoerner ~;SE.AG) NAMI+' ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CCJMBERLAND I, W. RUSSEL HOERNER, the Testator whose name is assigned 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 Wiil; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by W. RUSSEL HOERNER, the Testator, this `%' ~ day of December, 2010. ~~ ~~ W. Russel Hoerner, Testator ~~ I;SEAL) Notary Public or Attorney-at-Law COMMOMVEALTH OF PENNSYLVANIA . NOTA R.1../~, SEAL John R. ~ ~ : ~ ~ ~. ~ !Mary Public LowerAlle:~ ~~ruoerlandCou~ty MY commiss,c_~x~,~, c~ March 25, 2014 7159331v] i AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA , COUNTY OF CUMBERLAND SS: We, ict"/~ /-Z, n~~ ~,~ l~ ~/l~Glr~lf~' ~~l~Il tJ E~~ n ~}_ and ~S . ! ,~ . m~ S ,the witnesses whose names are signed to the attached or foregoin lnstrum nt, being duly qualified according to law, do depose and say that we were pre;sent and saw the Testator, W. RUSSEL HOERNER, sign and execute the instrument as his Last Will; that the Testator signed willingly and executed it as his free and voluntary act for the ,purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that tune 1$ or more years of age, of sound mind and under no constraint or undue influence. w~T1vEs Trr s ~'I (~C f I7NESS Sworn to and subscribed before me this ,~~~ day of _ ~~ro~,, ~,~,-- , 2010 ~~ ~ ~ ~~ NOTARY PUBLIC My Commission Expires: ~+l/~-1MD~~~m l ~ "r.- n~ C1%t~Y iA\rsli.r/L`lJl1 ~1~11.~ John i "~}- Publio Lower r'. ~ind County ~iy eon;" _ ;~,, " h 25, 201 7159331v1 ~ ~~~ v~~~~ ~ Ri R1 c'7 .u N 't~ Q UI N H O •ri N © U] x ~w•~~ ~~ -.~ o .u .-a ~ ~ a ~ `~ ~ a~~~ ~ ., ~ ~ A ~ a i A~ AC w-I C!1 Q ~o • • s-i ~ ~ d+ O ~ .. ~ ~ w i ~ .,~ o~ a~r~ ~ ~ N ~ O ~-1 41 '~ R. ~ ~ w ~a a r ngy O U ~ ~ U O .t~ ~ N '~ ~ ~ , ~ ~ a~ ~~ O .,~ +~ a~ +~ n~ W r-1 ri c-1 e-i r--1 ~--3 0 0 0 N N N 00 0p Ltd O p r-1 ~~~ c-i c-I N O O O . ~ ~ ~ ~ RS A ~A v ~ ca~~ o -~ W • r-1 (!~ O ~ ~ ' N ~ U J-~ r-i O ~ ~ ~ Q ,5 W 'z3 .~ O a x M 00 c77 d+ l0 ~ ~ r-i o :-t ~ ~ 'd' ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ M ~ M N n ~o ~ i'~ c~ w co r ~ ~ r--I 0 o O o 0 Q O p p O 0 0 0 0 0 0 0 0 0 00 O 00 d1 N ~ ~ ~ ~ L11 N [~ p o ~ ~ ~ ~ a o a O O C7 O O ° o 0 0 0 0 0~ ~ d ~, ~ d1 N M il'1 N ~` lD N L[1 r-i to N 1~- Op ~ a a oa -~ ~ ~ Q Q Q ~ ~ ~ z ~ d 4~J N H ~ ~, ~, A ~ ~ O b" O H ~ Ei `~ H ~ ~ ~ ~ ~ A ~' H Q ~- E-+ tq ~- W ~ o w~~ ~~~ ~~ ~ ..~ Av •~ ~ ~ ~ ~~ ~~ G~ ~ ~~ ~wzs~ ~ ~ H N t-+ ti4 ~N ~ ~ ~~ ~ ~~ O ~Q • r-1 • rl }-i . ~ r-i \ l--1 ~-f \ H ~ r-i '~ 3--! f-i ~ F-i ~'T, rl Q~ N QH ~p W ~ ~o ~ Ri ~o W ~C? W ~ ~a z QH.a-+. Aw.~..-~ A~.r-ti's Ao~~ cnA C=,~~o w~~o ~W~~ WU~a f~Ca7~o N ~ ~ t~ t('1 ~ a o ~ O [A }-I tf1 ~ d+ ~ ~` N O ~ tiD ~ a ~ ~` d' ~ M Q .ii ~ ~ OU C!T ~ O ~ ~ O ~ ~-f r-1 C7 O CU 00 CO ~ ~ ri - r-S O p ~ W ~ r-1 c--1 OO 4 ~ ~ ~ ~ ~ w ~ ~ `~ M M M cTl M H _ _ _ ~ N M ~ to 0 .,~ v ct~ ~, _ Wa H N .~ u ~ ~ H O .,-~ _~ v -~ a ~v ~ o -~ u U • ~ to ~ ~ O ;$ ~~ ~ o ~ ~ o ~o ~ a~ ~ w s ~; ~~ [~ M W W CO O c-1 ~ ~-- b cts ~ ~ ~~ c~ ~ W l[t ~ ~ W ~ O • r-i U as ~ ~ ~ r-1 o R' u 0 s~, N -~ .~ E-+ ~ ~~~ v~A N H ~ o•~ ~o cn a ~~ ~w ~ ~ N U ~ ~ ~ ~ • U a ~ to A ~ •• ~ ~ N N W N © ~` ~ ~ d' Q~ O N N ~ N • • lp E?+t r-i to ) `'~ ``~ O O O 0 ~ ~ 41 C=a ~ `-1 ~ ~ ~ ~ ~ 01 ~ ~ N ~-1 ~ -~-i ~ _ ~ l(7 td W ~ ~ L/ O ] ~ U d~ O p o o d ~ ~ ~ a a °o 0 0 0 p ~ rrdd ° d o a ~ .-t oo a~ ~ N ~`r '~ tD N C~ lam- Ol f'r'1 N ~ lD o0 ttl ~' ~ ~ ~ ~ ~ O O p ~ O ~ ~' O O `T j o i ~ 00 p p N tX) l0 N n r ~ M ~ ~ tl') O A A ,~ A A A p~ ~ ~ ~ ~ ~ e-I c-1 ~ ~ .-~ r•-1 O O O N N N \ \ ~ ~ ~ ~ O O a--1 r-i r-! N C7 O O • d3 ~ 1.3 ~ A A A t-: 1-"' Q • r-I W • r-1 (!Z O 1-~ (J1 ~ ~ ,W r-1 O A~KtI ~i ~ ~ ~ ~ A O ?~ -r o ?, -~ O yr a ~ ,.~ ~ .~ a .R ' ° o ~ ~ ~ ~ c°L ° ~ ,,.., A w o a o a o , a o a o ~' °w b~+ a ~+ ° ~ ° ~ . r a ~ W ~ ~ ] ~ ~ ~~ A C + t v2 Wa WH ~ a O G~ ~ ~D~.,~~ ~ c~iiH ~~ ~ [~i~0~~-~ ~ ~~~~-i ~ y R+ H~ N C- ~ c~ ~+Wfs ,o ri o ~ v w~ ~o e `~`` w H E-~ N a~ sr E •1 W N a~ roc E-+ ~ ~--~~~ v ~ Rd ~~ w ~o AH W ~o A wH ~o A WZ~.7 ~a a i ~A [~ W ~o ~~ (s.,~~o W ~~ W U?~ O ~~ Aa ~~ o [~rri~o [~ W ~o ~ N N ~ ~ ~ c-1 l0 N ~ r-i CO V1 3-1 tIl N O ~ ~ ~ ~ CO S-i Q+ M Ol ~ ~ rt c-1 ~`. ~ [/2 O ~ (U ~ O ~ ~ O N N In tf) •~-} N ~r-~ ~ ~ ~ GO .3...1 ld M ~p `-I ~1 ~D `.-~ lD ~ "~ l0 r-i `~ M M M l--i O r-i 0 .~ 5 4-I O 1--i N .~ H O -~ . v~ .~ ~ ~ fA `-~ VJ ~ O -.-i U U • r-I UI Ra Ua N "~ ~ ~ ~ Q .--f N RS O ~ ~ (+'- ~ ~~ w ~ r~ ~~ ~ M w ~ O ti-I 0 ~ -- ~ ~ 0 ~~ ~ ~ ~ ~ ~~ w ~ ~ d -~ U N ~ ~ U (U O ~-f ~-i ~i - r-I H ~ ~~~ S-1" 4f tc5 ~ O t3 N Z3 Q U? N H •ri O .u .-i ~ aS ~ H ~ U ~ •r~-1 U ~~A~A Ga ~ 3~~'oa~ • • ~D r-i O ,'~+ ~ G4 `r+ .uN o~ ~ ~t~ N~ Vr-~i u1 ~ ~ ~ 7 O G }-~ ~ ~ ~ ~ ~ v ~ -~ a~ ~ ~ ~ ~~~ a o 0 N N N ~ ~ 1 OD 00 lfl O O r-I ~~~ c-I ~-1 N O O O N ~ J--1 RS Q Rf A N t3~ A ~ ~ O -~ W -r-I to O ~ to cll ~ U 1s .-1 O t~ cd Sa ca~a N ry O p e-I ~ ~ N ~ ~ ~D ~ N N ,; t!1 ~ .} ^~., to J q~ cx+ d. r~ {/3~ O O 0 0 a I ~ O O O b O ri lYi c-1 3 0 a O .~ N ~ ~.t ~.t rM ~ ~ rn w ~ ~o o +~ ~ ~ 0 O N ~ ~ r-t O W ~-i H O U ~ H O O ~ y + r! ~ r-1 •ri -r-~ H ~ \ f~J ~ U W Rio Q ~ ~ ~ '-i U Ch Q C~ H O ry m w c-~ U] 1-1 N ~a ~ N ~M .Li ~-1 C!2 O ~1 Q DJ c-1 •.-i d+ W r! • .-1 .-I ~ ~ N M H ^-- ~+ rn N tf') M ~ r--) ~ ~ «S I(S Ki N O ~ U ~ ~ ~ r[S O Ri H ~ O ~~ O .~ .t: O ~_ wo H N .~ {.3 H O .•~ ~--~ lYi m ~- b~ O U ~'• •r1 U1 ~-1 ~?'t R~ UI N 0 .,~ ~~ ~a ci ~~ Qf [~ ~ M „ M. (~ ~..~ w ~ r~ ~~ W ~ w ao o~ ~~ U ~ s~ '~ b O R~ t~ .ta N ~ ~ .ai W c~ .U .~1 W ~ ,~ C 1-~ O •3 v ~ ~ N ttS U O ~a 0 fL «i O Q~l .,-s E-+ ~~~~~ N ~ o .t ~-1 r-I ~,' H ctf d .~.~ O H ~ N }-1 A ~ N ~ ~ O ~ dl O ~ ~ ~ u (t3 r-1 N Sa v~ ~ ~ ~ Q1 U] C4' RS -. -I U ~ A O O ~ ~~ ~~ .. w cU 3 o ° ° 4J 2 ~ O O ~ ~ w ts~ ~ N - ~ ° °° ~' may, •~ O I N Cia }~ M N O tIl ~ U1 ~ ?-1 ~ -•-I ~ N 0 M ~ O ~ ~ ~ Z U M r -t ~1' 4-io ~ ~ H [>• N fs] ~ rn ~ .~ V O~ o ~ o H O ~ 'Lf N i.t1 . t.() M t17 p ~ `u ~ N p ~ ~ '~ E~ .--~ O ~ S ~+ ~'• N '~ ~ rl N N V] `-- ~ ~ ~ as as as as x~ x~ xx xx [o -~-t U O O 00 p p Q ~ 0 0 C70 O O U O O C? M `-I O 0O O O R+ to 'Tj OO Ol 01 O N c-~ l~ Ln l.fl ~ r-i <71 M p Ob ~ , ~j -'-i ~ f'7 '~ e...t~ COO '--I l!') ~ O O , O ~ MM \ ' NN NN ~+ LS ) ~ ~ ~ - `~ ~ ~ 0 0 0 0 O O 0 0 d O O 0 0 ~ f-1 ~ O ~""~ OO 00 •• bO OO c-i roQ ~ ~ d~ ul O rt} ~ p ~ ~ ~ a O N O ~ d+ v~ rn rn ~ ~ ~ o ~ ~ `a ~ .L.1 '.~ ~...{ ~ M W O O U .--. t--1 '~ W U7 ~+ .. U ~ O r--1 ~ tX ~ ~ U v O ~ qq O ~ b O U U ~ N U `~ ro w ~-a ~-t qS ~ ~ w ~ ~ ,{ ~+ ~ a , ~ ro~ w ° ~ o w v o ~ .° i n ~ t~ .w ,~ ~ r r- o -~ ~ uz rt rr ~--~ ~--t x to ~ .-t ~-t ~-t ~ a, ~ to ,~ .~ ~ ~ ~ ro ~ O A x o o ,--t ~ .sG o o ~ ~ -t r -t cu -N ~ '''~'~ W ~ AN N ~ f-!NN ~ }-1NN V] C/2NN ~ (~ S-t 3-t ~ ~ o O~~ ~ ~ Q O ~ O~~ ~C ~ ~ ~ ~ m m ~ ~ 3~~ o a~ -r ~ ~ ~ 3~~ ~ ~ ~ ~ . ~. ~ a~`~ w ro „ ~A cA , U~oo U o ~ ,-t ,--~ U~caC~ . A U ~~oo oo UU ~ `~ O ~ O O C i s .~ -rl U r-1 r-i ra O d N O ~ O OO C..{ ~ ~ ~ N `N ~ `t~ ~ O ~ a0 c0 c0 ~ N U W 0 0 ,-t cu ro ~ ~ .-I rl N O O O ,.~ }.~ S-1 C/~ O R, N~ ~ 0 0 0 0 3 ro tr A ~ ~ .,-~ .-..~ ~° p ~ o ~ ~ L`- ~ p O -~-i ~ ~ ~ cy+ d' N ~ ~-+ -rt fn O o C~ O H 1~ r-t Q r-i N M ~ to -,-i a ~ a .~ r M ~~~~~ a~ ~~~ G' H Rf O .1J N N ~ A U] N ~ x ~ ~ ~ ~w•r -I 'ZSr 1 Q ~ ~ U2 O 1J ~ U ~ v ~`xA m Q~ x d+ v~ ca ~' ~rn~ m o " ~ o o ~ M w zrs E+ ~ -~ ° rn ~ .~ ~ a~ w o ~ ~ ~ ~ ,-~ ~ ~ ~ ~ ~' ~ ~ a `" `7' o .. w a ~ ~ H W ~ ~ ~ N p U O l f ~ O • t~ . S ~ T O 0 O ~ CO ~ Cf. O H f ~ ~ M . ~6 ~ M f+l ~ t/2 0 ~` C+7 ~ ~ R+' ~ ~ as as as ~ x x x ~ ~ x x ~ o 0 0 0 0 ar °° -~ ~ . ~ 00 o ~ ~ vz - ~ ~ r ` ` oo ~ ~° w vi •rs '"~o 00 0~ ~ ~ ~ ~ ~ °° ~u-t ~ 3 r ir i ~ 0 ~ ' "~ 0 -.~ oa o a oc'~ ~ o 0 0 g 0 0 0 0 Q [~ N ~ -~ ~O V+ Q O c~-i 0 vti O ~ . o, 0 0 ~~ a~ M ~ ~ A M M ~ ~ x ,~ ~' ~+ `~ "' z w ~ ~~ ~ ~ ~ ~ o~ (~ p v W `ma ~ U ~ ~ 0 ~ , y a x W ~ U ~ ~ ~ Z ~ ~ H U O ~ ~ C~ O ~+ ~ H CQ e-i ci ~ ~ ~ ~ ~ '~'~ r~ Cra O ~ ri r-i XO U s-i e-i o c-{ r-i ~ Ra Ski ' ' H N ~ W O o~~ C.1 0 ° ° Lr ~ .sGOd ~ .J.J ~ ~ a ~ ~~ A ?-~~0 ~~ , o o~~ ~ to W ~o ~ ~ 3~~ ~ N~0 ~ .~~~ V H ~+no Q~ ~+-~~ W ~ x U~ ~ , ~ 3 o o U O o o a U ~ o o ~ O ~~~ u 0 000 ~ M 0 0 3 N ~ ~ ~ r-~I M 'Tj UJ O W U) ~ S-1 O U RS O O e-i ~ ~ ~j U v ~ ~ ~ ~ ~ N a 0 R' 000 ~ ~ O ~ .. ~ ~ o O N ~"' .1.1 (~ Q j O O p (CS ~ A A '''~ ~' w ~ r-+ 3 A~q 4-a ~ op w h ° ~° ~ ~ s~-r ~ r-1 ~' r..~ ~ ~ N ' S7a Q .u m ~ ~' ~ ~ ~ r~ 41 H ~ ~ ~ r-- O ttl ~ ~ ~p t11 a As ~ £-+ 1 ~~~~~ O t~ .--i ~ ~ ~ A v1N N O N N o ~} '~+ r~ W •~i 'cr "CS rt O O ~ ~ ~ ~ r-I ri -r-~ CO ~ N ~--i N is rn ~ ~aA aUi~ q~ c~; `ti' a1 A ~ ono as w H ~ ~ O O • ~ C~ r-I W lf'1 3y1 •rt a , a~ w ~, 1~3 M A ~ ~ ~ .~ ~ Z ~ ~ W ~ ~ ~ 'J O U O ~ ~ "CS N 0.S .t~~ •ry c--I ~ rl .-i e-i r-I 0 0 0 N N N W ~ ~ O O r-i ~~ O O O • Q1 QS 1J ~ ~ ~ ~ A A A ~ ~ d •,_.f 4-t • r-1 (Q O .~.~ U2 (~ tll J-1 r"'~ a A ~ fl-~"'i .,..~ 3 0 a x tr1 .,~ x O O d+ m N O u~ C~ 01 ~. as ~x o O oc.~ ='~.% O '--I O u'1 ~ l~ l.f) Ln Q Q O O O O 00 ~ ~ ~ ~ L.f) tf) a~ X W GL' U C7 A O O Q ~ -rl ~ ~--' ~ ~ A rr, ~ .s~ o 0 ~+ 1-I ~ to ~+ ~ o U ~i ~i O r-1 U t t1 ~O 3~~ fJ2 A ~i C~ ''~.~ O Q O ~.n ~ ~ 1-1 W U2 O ~-r o cll .-i .,.~ w ~ •~ ~ ~ ~ ~n `L7 H O1 0 N ~~ ri Q a 4 O f`~2 O1 N as 1~ O O O Q O O r-1 W ~i+ N ~ ~ N N O D O O O a d~ [~ r^i lD 4 Q1 ~ N a~ V ,~ H W a O ~ ~ O uT .--i .--i .~ r-I i-1 ~ ~ o zA~ ~o~ VZOO 0 0 0 3 0 M 01 Q ~ ~ d O Q ~ trr ~ ~ r"~ M O ~ ~ ~ M pp c-i ~ N N {i} 0 O 0 O r1 D O O q O rl s-i O N W O r--1 C7 0 rr? o N a ~ 0 W ~ ~ ~ a o ~ Q U w ~--~ ~+ ~..~ o ~ ~ ~ b A~~ U Cs~ F-1 O O rt+ O O M rt a w 0 ~--! M M N d+ N N i!} U~~ ~ ~ ~ ~ ~ ~ ~--i iy' O rCS H O H O .,..~ ~.. ~" ,L" O W O H N .~ ~ ~' H O •ri tf! (11 •ri ~ ~ ~a J~J ror'' •~'I V U a u~a ~"i a .,~ ~ ~ ~ O r-1 M fLS G ;~ O t7? Q1 \O a s ~, 1.1 r-1 ~~ w w o0 o~ 0 .~ ~- b b ~, ~ ~~ . ~ ~ ~~ ~ W v~ ~ ~ W ~ .W t-- O ~.-1 U 3 v ~ ~ U N ',~ r-I `LS ~+ O 3 ~~ O Q1 }-~ •.-I H