Loading...
HomeMy WebLinkAbout04-29-11 (2)1505610101 REV-1500 °` c°~_~°' ~ PA Department of Revenue Pennsylvania Bureau of Individual Taxes oewniwexr or nereuue PO Box s8o6oi INHERITANCE TAX RETURN Harrisburg, PA i~~8-o6oi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY C 9 1 ~~~~ 1 8 4 7 9 5 0 2 0 2 2 ~0 1 1 Decedent's Last Name Suffix (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth MMDDYYYY 0 6 1 4 1 9 1 5 Decedent's First Name MI H a z e l Spouse's First Name MI ~~LT D ®I~~~^ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE L~ REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW ~ 1. Orfginal Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13.82) p 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 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. Litlgation 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) CORRESPONDEIIT - THIS SECT~N MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number o n L D e L u c a E s 7 1 7 2 5 8 6 8 4 4 REGISTE~F IIVILL3 US~NLY •-- --- First line of address ~ ~~ ~ ~ r,n ~~~ N r... 1 1 3 F r o n t S t r e e t . ~,,~ w Second fine of address ~~~ t"' P 3 5 8 ~~--~ ~~ ,-_ City or Post Office State ZIP Code ~-TE FILED •~- r- i 1 i _~_ _~ _0 ~~~~~ ~~~ Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and r~mplete. Declaration df preparer other than the personal representative is based on all information of which preparer has any knowledge. SI ATURE OF PEr~^ON RESPONSIBLE FOR FILING RETURN DATE N~~~s~ s f I~„L.. QD s~,~c,-kt=, x ~- zg-11 Side 1 1505610101 OFFICIAL USE ONLY Code Year File Number 1505610101 1~ T ~/~atJ ~ ._~'/rPf~Jli _ / r ~ ~ BOA' .3s ~ . ./~d / ~//cJ a' S/r/'/~/~'1C~'_ /-/T- ^ ~ / C~ 7 PLEASE USE ORIGi L FOR ONLY J REV 1500 EX t~dern~s Nerr~: Hazel M . Paul l RECAPITULATION Deced~Ys Soaal Security Number 1. Real Estate (Schedule A) ............................................. 1. ooooi~ ~oi~o~ i~ ~a oim ^ Q Q 2. Stocks and BorMs (Schedule B) ............. ..... 2. 0 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0 4. Mortgages and Notes Reraeivable (Schedule D) ........................... 4. 0 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 1 4 2 7 7 1 6. Jointly Owned Property (Sdiedute F) O Separate Baling~Requested ....... 6. 0 0 7. Inter-Vwos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7, 1 5 9 1 3 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 1 S 8 6 8 4 fi 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 2 1 6 0 1 4 10. Debts of Decedent, Mortgage Liabilities, arxt Liens (ScJtedule 1) .............. 10. 7 11. Total Deductions (total Lines 9 and 10) ................................. 11. 2 2 , 3 0 9 6 8 12. Net Value of Estats (Line 8 minus Line 11) .............................. 12. 1 13. Charitable and Govemmentat Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0 0 0 14. Net Value SubJest to Tax (Line 12 minus Line 13) ........................ 14. 1 3 6 3 7 4 $ $ 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_ 16. Amount of Line 14 tble at lineal rate X .0 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at cokateralrate X .15 15. 16, 17, 18, 19. TAX DUE ......................................................... 19 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610105 1505610105 J 1505610105 REV-1500 EX Page 3 Decedent's Comatete Address: Flle Number DECEDENTS NAME Hazel M. Paull STREETADDRESS 1512 Main Street Lisburn ~~ Mechanicsburg srATE PA ziP 17055 Tax Payments and- Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPaym~ts A. Prior Payments _ _ - _ - ~. A _ B. DisoouM _ ~ 0 6 _ 8 4 3. Interest 4. N L'me 2 is greater than L'ulle 1 + Line 3, en~r the difference. This ~ the AVERPAYMENT. Flq in oval on Pegs 2, Une ZD bo request a refund. 5. ff Lure 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) $6,136.87 306.84 Total Credits (A + B) (2) (3) - 0 - (4) - - - (5) $5, 830.03 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRUITE BLOCKS 1. Did decedent make a transfer and: Yes No a. reta~ the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. reta~ a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of eittler payments, benefits or care? ...................................................................... ^ 2. If death occurred after l:)ec.12, 1982, did decedent transfer property vrithin.one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an 'm trust for" or payable-upon-death bank account or security at his ~ her death? .............. ^ Q 4. Did decedent own an individual refinement account annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ © ^ IF TFIE ANSWER T4 ANY OF THE ABOVE QUESTIONS IS YES,. Y(KI MUST COMPLETE SCHEDULE G AND FIDE iF AS PART.Of. THE RETURN. For darts 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 use of the surviving spore 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 ~ or for the use of the surviving is 0 percent [72 P.S. §9116 (a) (1.1) (ri)},.The statue does rat exempt a transfer to a surviving spouse from tax, and the statutory requirements for discbsure of assets and fling a tart reRrxrt are st~:appticable even if the surviving spouse ~ the only beneficiary. For dates of death on or after Jt~y 1,2000: • The tax rate irrrpOSed on the net vakie of transfers from a deceased did 21 years of age. or younger at death to or for the use of a nature parent, an adoptive parent or a stem of the Bald is O percent I72 P.S. §9116(a}(1:2)]. • The tax rate inpoeed on the rlet value of transfers to rx for the use of the decedents lineal benefir;iaaries is 4.5 percent, except as need in 72 P.S. §9116(12) [72 P.S. §9116(ax1)]. The tax rate imposed on the net v~ue of transfers to or for the use of the decedents siblatgs is 12 percent 172 P.S. §9116(a)(1.3)].A sibling is defined, under Section 9102, as an individual who has at least one parent in comnxm with the decedent, whether by blood or adoptrorl. REV-1502 EX+ (6-98) SCHEDULE COMMONWEALTH OF PENNSYLVANIA REAL ESTAT INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hazel M. Paull FILE NUMBER 21 -1 1 -01 81 ..ti,~ti r .,.t., ,e,n~drl ho N ~ ~..., ,........,.. ~ . _ ~ - - -, All real property owned solely or as a tenant in common must be reported at fair mare ue. i exchanged between a willing buyer and a willing seller, neither being compelled to bu or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivor hip must be disclosed on Schedule F VALUE AT DATE ITEM NUMBER t NONE n~eraiaTinN _ OF DEATH -0- (If more space is needed, insert (Also enter on line 1, Recapitulation) I $ sheets of the same size) -0- 3EV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BO DS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Hazel M. Paull 21-11-0181 All property jointly-owned with right of survivorshi must be disclosed on Schedule F. VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER t. NONE -~ TO AL (Also enter on line 2, Recapitulation ) $ - ~ - (If more space is needed, insert additi nal sheets of the same size} REV-,5o4 EX+ `'-9'' r= SCHEDULE C ~ '~ CLOSELY-HELD CORP RATION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP R INHERITANCE TAX RETURN RESIDENT DECEDENT SOLE-PROPRIETO SHIP ESTATE OF FILE NUMBER Hazel M. Paull 21-11-0181 Schedule C-1 or C-2 (including all supporting information) must be attached for each clos ly-held corporation/partnership interest c# the decedent.. other than a sole-proprietorship. See instructions for the supporting informaf n to be submitted for sole-proprietorships. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH NUMBER t NONE I -0- TOTA L (Also enter on line 3, Recapitulation) $ -~ (If more space is needed, insert addition I sheets of the same size) REV-1507 EX+ (1-971 ~, -, , SCHEDULE D , ~ ~... ~~~ MORTGAGES & N TES COM'v10NWEALTH OF PENNSYLVANIA ABLE INHERITANCE TAX RETURN RECEIV RESIDENT DECEDENT ESTATE OF FILE NUMBER Hazel M. Paull 21-11-0181 All property jointly-owned with right of survivorship must be disclosed on Schedule F. - - _-- _ ------ - ------ VALUE AT DATE ITEfv' I N U ti~1 BE R - DESCRIPTION - ---- --- __ -~ OF DEATH -- -- --- 1. I i NONE i I -0- TOT L (Also enter on line 4, Recapitulation] $ - 0 - (It more space is needed, insert additional sheets of the same size) REV-1508 EX + (1-97) SCHEDULE COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSI S, & M~$C. INHERITANCE TAX RETURN PERSONAL PRO ERTY RESIDENT DECEDENT ESTATE OF FILE NUM~~R 1 1 -01 81 Hazel M. Paull Include the proceeds of litigation and the date the proceeds were received by the estate. All grope jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~ Premium Plan Interest Checking Ac count, 869.27 $35 #50-7008-3158, at PNC Bank , 2. Savings account, #155944, at Mem ers 1st Federal 65.36 Credit Union 3. Money Management account, #15594 4-0005, at Members 51,420.06 1st Federal Credit Union 4. 18 month Certificate of Deposit, #155944-0041, at 24,366.69 Members 1st Federal Credit Unio . 5, 18 month Certificate of Deposit, #155944-0042, at 30,426.11 Members 1st Federal Credit Unio . 6. Miscellaneous items of personal property. See 624.00 attached appraisal. TOTAL (Also enter on line 5, Recapitulation) $ 1 4 2 , 7 71.4 9 (If more space is needed, insert additio al sheets of the same size) REV-1509 EX * 11-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hazel M. Paull SCHEDULE JOINTLY-OWNED PR PERTY FILE NUMBER 21 -1 1 -01 81 If an asset was made joint within one year of the decedent's date of death, it must be reporte~ on Schedule G. SURVIVING JOINT TENANT(S) NAME RELATIONSHIP TO DECEDENT A. NONE B C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY °/ OF ITEM FOR JOINT MADE Include name of fnancial institution and bank account number or similar identifyi g number. Attach VDALUE OF ASSET INTERDEST NUMBER TENANT JOINT deed for jointly-held real estate. 1. A. NONE uAiturutniH VALUE OF DECEDENT'S INTEREST -0- -D- OTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert addition I sheets of the same size) REV-1510 EX ~ (t-91) SCHEDUL G INTER-VIVOS TRAN FERS ~ COMNDHERITANCECTAXERETURNANIA MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Hazel M. Paull 21 -1 1 -01 81 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the everse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTANOTHE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE ATTACHACOPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IF APPLICABLE NUMBER ~ Decedent, prior to death, issued 15,913.07 100$ -0- $15,913.07 five (5) checks, but those checks were cashed after her death (If more space is needed, insert AL (Also enter on line 7, Recapitulation) I $ 1 5 , 91 3 . 0 7 sheets of the same size) REV-1511 EX+ (10-06) ~. ~~ SCHEDULE N FUNERAL EXPENS S & COMMONWEALTH OF PENNSYLVANIA WHERITANCE TAX RETURN ADMINISTRATNE C STS RESIDENT DECEDENT ESTATE OF FILE NUMBER Hazel M. Paull 21-11-0181 Debts of decedent must be reporte on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Malpezzi Funeral Home $10,395.16 8 Market Plaza Way Mechanicsburg, PA 17055 2. Mechanicsburg Cemetery Association 900.00 Gingrich Memorials 5243 Simpson Ferry Road Mechanicsburg, PA 17050 3. Fees to Pastor, Ministers and orga ist 300.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City _ State Zip Year(s) Commission Paid: 2. Attorney Fees Anthony L. DeLuca, Esquir 5,300.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attac explanation) Janet E. Paull 3, 500.00 Claimant Street Address 1512 Main Street Lisbu n Mechanicsburg state PA Zip 17055 cit v Dau hter Relationship of Claimant to Decedent g _. 4. Probate Fees 3 3 2. 5 0 5. Accountant's Fees 5 ~ ~ • ~ ~ 6. Tax Return Preparer's Fees 7. Legal Advertising - Cumberland L aw Journal 75.00 ~. Legal Advertising - The Sentinel 208.78 9. Filing Fee Inheritance Tax and I nventory 30.00 10. Appraisal of Personal Property - Roy D. Gottshall 60.00 T TAL (Also enter on line 9, Recapitulation) $ 21 , 6 01.4 4 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ ! 12-031 ~ ~. ~ ._ C7MMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECE NT, MORTGAGE LIABILITIE , & LIENS ESTATE OF FILE NUMBER Hazel M. Paull 21-11-0181 - - --- F eport debts incurred by the decedent prior to death which remained unpaid as o the date of death, including unreimbursed me ica expenses. NJTEti VHOF-E~L,~DHT BcR DESCRIPTION --- _--- --- - - -- --- Spirit Physicians Services - medical ~ $9.99 I 2. ; Home Instead Senior Care - Caregiver services ~ 698.25 I, rpT L (niSO e 1tc~ cr~. ~~rE .il ~E~F~~'~ ~ 708.24 ___ ~; 6~~ ,.,.E ~ ~ l .d ,10 i S PctS 0 f ~ "3m ~ .,i,- REV-1513 EX+ (9-00) ., _~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIE ESTATE OF Hazel M. Paull NUMBER ~~ NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY- 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers Sec. 9116 (a) (1.2)] 1. Thomas H. Paull, Jr. 611 Shippensburg Road Biglerville, PA 17307 2 Janet E. Paull 1512 Main Street Lisburn Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON I 11 NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. FILE NUMBER 21 -1 1 -01 81 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Son Daughter One-half One-half 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ION TO TAX IS NOT BEING MADE I - ~ - TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS DN LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert addit onal sheets of the same size) -0- . .~ ~ U _` ~ -i ~ ~ ; , , _. ~ ~. ~.% [Y:.~ _.- i ~' T I, HAZEL M. .PAULL, of the '1'owi Cumberland and Commonwealth of Pem disposing mind, memory and underst~ this as and for my Last [[1i11 and T void`lall former wills and codicils of Lower Allen, County of ,,lvania, being of sound and Sing, do make, publish and declare Lament, hereby revoking and making v me at any time heretofore made. FIRST. I order and direct tha all my just debts and funeral expenses be paid by my Executor, Ex cutors or Executrix, as the case may be, hereinafter named, as soon s conveniently may be done after my decease. SECOND. I give, devise and b queath all the rest, residue and ~I remainder of my Estate, real, pers nal and mixed, whatsoever and .wheresoever situated unto my husba d, THOMAS H. PAULL, absolutely and in fee simple, if he survives me b as many as sixty (60) days. TH1RD. If my husband; THOMAS PAULL, does not survive me by as many as sixty (60) days, then and 'n that event, I give, devise and residue an remainder of my Estate, real, per- bequeath all the rest, sonal and mixed, whatsoever and w eresoever situated, in equal shares unto my two (2) children, namely, THOMAS H. PAULL, JR., and JANET E. PAULL, share and share alike, abs lutely and in fee simple. If either of my said ch ldren should predecease me and leave lawful issue to survive me, I ord r and direct that the foregoing share or part of my residuary estate at ributable to such deceased child shall be distributed unto the law u1 issue of said deceased child per stirpes by representation and no per. capita. LAW OFFICES SN ELBAKER. McCALEB & FLICKER -FOURTH. I order and direct hat the distributive shares of all beneficiaries hereunder who have not attained the age of twenty-two (22) years at the time for said istribution shall be paid over and delivered unto THE FIRST BANK AN TRUST COMPANY OF MECHANICSBURG, IIF L4W OFFICE6 SN ELBAKER. M CCALEB & ELICKE i ENNSYLVANIA, as my testamentary trus ee, in separate trusts for each ;uch distributee, nevertheless, to ho d, manage, invest and reinvest 'or and until said respective beneficiaries shall attain the age of twenty-two (22) years, said Trustee o have discretionary power and authority to use, expend and apply s ch amounts of both income from and I principal of said trust from time to time as the Trustee shall deem necessary and proper for the mainten nce,"support and education (includ-I ing post-high school education) of s id respective beneficiaries, and as each such beneficiary attains the ag of twenty-two (22) years, I order and direct the respective trusts to e terminated and the then remaining net balances thereof, if any, shall e distributed unto the respective beneficiaries, absolutely, freed an discharged from said trust. ~I LASTLY. I nominate, constitut and appoint my husband, THOMAS lI. PAULL, to be the Executor of this, y Last Wi11 and Testament, but if foi any reason he should fail to qualif as such Executor or cease so to serve, then and in that event, I no mate, constitute and appoint my two (2) children, namely; THOMAS H. PAU L, JR., and JANET E. PAULL, to be t?~. Executors hereof, each and all to s rve without bond. If either of my said children should fail to qualif as my personal representative here- under or cease so to serve, I orde and direct that the one so qualify- ing or remaining shall serve as my sole personal representative hereundE IN WITNESS WHEREOF, I, HAZEL PAULL, have hereunto set my hand and seal to this, my Last Wi11 and Testament which consists of tcvo (2) typewritten pages to each of which I have affixed my signature this day of December, A.D., 0 e Thousand Nine Hundred Seventy-nine (1979) • ~ yi_~, ~ ~t7 `f ~~ u_.F'~ ~^ ~ (SEAL) The preceding instrument, co sisting of this and one (l) other typewritten page, each identified by the signature of the Testatrix, was on the date thereof signed, seale published and declared by HAZEL M. PAULL, the Testatrix therein name as and for her Last `~1resenaeTeand ment, in the presence of us, who, at her regn t, i h p in the presence of each other, ha e sub-Bribe-~~- n ~es as witnesses hereto. ~ . ./L~~~~ ~ C 7 L+r ~~ ~ J~ /L.L: `~~~ o~~ ~~ ~, ~ ~ i ~ ~!°~~~' ,, ~, , n ~~~~'` r .: ~ ,~ ~ / 1,. ~ ~ <,-" C ~,.~- ,°- ,~ '` ~ ~~. Vii"" t -~-~s -i.~-~C: -~~~e''r .. ~ ~, a ~' .... , , /,.~ "f ~' ~ , r~ J!~~ O ~`~ ~~ s; ,•'y y c.''Jy ~._ s , .w ~~ . ;. ~: .:. ,. ~~~ ~.. . ~ ,~C~~~Z~y~/ c l r /i ,„ , ~ , ~ '`~,~ _ r• ,. ~` ~ ~ .. ~ r~,+ ~ ~ r,,: , ,, r ~ ~ ~ ~~; ~.~ !f y '~ r` ~~ ~ ,. ~ ~~ :~: yi~~ ~ _ ~ ~ ~' ~ ~ ~ 1 ~ ~~~~ i~~~~ ~ ~: " .W ' ~ ~~ ~"`~~ ~'".r!.~~a -era- t "s~+c...-=C;,~„":3~~i?~' 6 a i' _ 1 ~ ~ ~rRaY D ~Q 'ii11° 3 1 r 3 F I ~'. r1 { / ~~ r,.'.y ,/ ~ ,, ~~ ~ ` ,~" r?,~,.' ~ .,~.~ ~~ ° ~2 ~ ~~ .'"`: t 1 G~~ w.~ ;,- r ,~,. ~~ ~ /~~Z