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HomeMy WebLinkAbout05-24-1100 1505610143 EX (01-10) ~ REV-15 OFFICIAL USE ONLY PADepartmentofRevenue pennsyvdnla counrycode veer FikNumber BureauoflndividualTaxes ~"'""'E"'~"°'~""E Po sox.zaosol INHERITANCE TAX RETURN 21 11 0 0 21 Harrisburg, PA 17128-1~6D1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social SecurityNumber Date of Death Date of Birth 161 34 4585 12 22 2010 09 07 1944 DecedenYsLastName Suffoc DecedenYsFirstName MI FINDLEY SR. MICHAEL J (ff Applicable) Enter Surviving Spouse's Information Below Spouse'sLastName Suffix Spouse's First Name MI Spouse's SocialSecurityNumber THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Relum ^ 2. Supplemental Retum ^ 3. D ma~inder 3$ ; (date of death ^ 4. Limited Estate ^ 4a. Future Interest Compromlee ^ 5. Federal Estate Tax Relum Required (date ordeatn Baer 1z-12-82) ® g Decederx Died Testate ^ ~, (~ ~ Tirw~t)a Livirp Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Wilq ^ 9. Litigation Proceeds Received ^ 10. Sbe een1237ryei a~ndit (dete~of deatl, ^ 11.Election to tax under Sec. 9113(A) 1 (Attach Sch. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATX)N SHOULD BE DIRECTED T0: Name Daytime Tebphone Number NORA F GLAIR 717 541,.,1428 First line of address 5440 JONESTOWN ROAD Second line of address PO BOX 6216 Cky or Post Office HARRISBURG REGISTER LS USEpNLY N - .~" .. _ State ZIP Code ~..> PA 171120216 corrospondent'se-maiiaddress: NFBLAW~comcast.net A is~true~n~rrecl an d~ucomplete~D~a~ratiai M prerep re~otlt~eir than ttte p~ersoal~remse~ntartfv~e iss ~setlon alt~fa~rnm8a~n wt~ h preperear h s an~kn~owled~~~~ Michael J. Findley. Jr. C^- 1602 Geortaetown Road, Middletown, PA 17057 L 1505610143 1505610143 J 5440 Jonestown Road, Harrisburg, PA 7777ZOZ76 Side 1 ADDITIONAL Personal Representatives Findley, Michael J. Sr. SS# 161-34-4585 12122/2010 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. 2 Signature Name Mark A. Findley Address 21 Affection Road c;ty, ate, ~p PA 17018 Dauphin D t ,.,1~,) /r ~ ~' " r r a e 3 Signature Name Address City, State, Zip Date 4 Signature Name Address: City, State, Zip Date 5 Signature Name Addresa: City, State, Zip Date 6 Signature Name Address: City, State, Zip Date _J 1505610243 REV-1500 EX oecewm~sN.me: FINDLEY, MICHAEL J. SR. RECAPITULATION 1. Real Estate (ScheduleA) ........................................................................................... 1. 2. Stocks and Bonds (Schedule B) ................................................................................. 2. 3. Closely Held Corporation, PartnershiporSole-Proprietorship(ScheduleC) .............. 3. 4. Mortgages&NotesReceivable(ScheduleD) ............................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .................... 5. 6. JoinUyOwnedProperry(ScheduleF) ^ SeparateBillingRequested .............. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ SeparateBillingRequested .............. g, Total Gross Assets (total Lines 1-7) ........................................................................ 6. 7. 8. Decedents Social Secu city Number 161 34 4585 175,000.00 11,081.24 186,081.24 9. Funeral Expenses&AdministrativeCosts(ScheduleH) .......................................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) .................................. . 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... . 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. . 12. 13. Charitable andGovemmentalBequests/Sec9113Trustsforwhich an election to tax has not been made (Schedule J) ................................................... . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Linel4taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X .00 15. 16. Amount of Linel4taxable at lineal rate X .045 12 , 0 2 4 . 7 7 16. 17. AnrountofLinel4taxable at sibling rate X .12 17. 18. Amount of Linel4taxable atcollateralrateX .15 18. 19. Tax Due ................................................................................................................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 35,131.17 138,925.30 174,056.47 12,024.77 12,024.77 541.11 541.11 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 11 - 0021 Findley, Michael J. Sr. (ADDRESS 216 Mountain View Road CITY STATE ZIP Mount Holly Springs PA 17065 Tax Payments and Credits: t. Tax Due (Page 2, Line 19) (1) 541.11 2. Credits/Payments A. PriorPayments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + g] (2) 0.00 (3> 0.00 (4) (5> 541.11 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent makeatransferand: Yes No a. retaintheuseorincomeofthepropertytransferred :..................................................................................... ^ b. retain the rightto designate who shall use the property transferred or its income :......................................... ^ c. retainareversionaryinterest:or ..........................................................:.......................................................... ^ d. receivethepromiseforlifeofeRherpayments,benefitsorcare? .................................................................. ^ J' 2. If death occurced after December 12, 1982, did decedent transfer property within one year of death wkhout receivingadequateconsideration? .......................................................................................................................... ^ [, 3. Did decedent own an "in trustfor" or payable upon death bank account or security at his or her death? ............... ^ 4. DiddecedentownanlndividualRetirementAcwunt,annuity,orothernon-probatepropertywhich containsabeneficiarydesignation?.._ .................................................................................................................... ',,~'; n IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A3 PART 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 use of the surviving spouse is 3 percent [12 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 orfor the use of the surviving 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 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 21 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 0 percent [72 P.S. §9116 (a) (1.2)]. • The tax race imposed on the net value of transfers to orfor 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. §91 i6 (a) (1)]. • The tax rate imposed on the net value of transfers to orfor the use of the decedent's siblings is 12 rcent [72 P.S. §9116 (a) (1.3)J. A sibling isdefined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption ~~ ..~ coMUORwFxn~oFVERRSrw,Uxn INHERRNlCETA%RETURN RESIDENTDECEDENT SCHEDULE A REAL ESTATE ~ FILE NUMBER ESTATE OF Findley, Michael J. Sr. ' 21 -11 - 0021 -- - __ Ali 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 having reasonable knowledge of the relevant facts. Real property which is jointly-owned with righf of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold. InGude a copyof the deed showing decedent's interest if owned as tenant in common. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 216 Mountainview Road, Mount Holly Springs---See attached HUD-1 175.000.00 TOTAL (Also enter on Line 1, Recapitulation) ~ 175,000.00 ~~~ SCHEDULE E ~ ~, CASH, BANK DEPOSITS, 8~ MISC. ~owTM~~RR~~~~ PERSONAL PROPERTY MlRERRANCETA%RE7VRR RESIDE/RDECEDENf ESTATE OF Findley, Michael J. Sr. Include the proceeds of litigation and the date the pproceeds were received by the estate. All property jointly-owned with the right of survivorship must Ne dlaclossd on schedule F. ITEM DESCRIPTION NUMBER 1 School taxes reimburstment-see attached Hud-1 2 ~ M&T Bank checking account FILE NUMBER 21-11-0021 VALUE AT DATE OF DEATH 403.47 10,677.77 TOTAL (Also enter on Line 5, Recapitulation) ~ 11,081.24 ,~~;° 9CI-mlA~ H M CI ~~AI CV~~ O ca.~uor~nrEan+orrErmsnv~ww r~~y~~~pw~ /~~ ]'~/~'~`~R~ MIMERRANCETA%RE7VRN MI.A~~a71 rV111YC61\N 1 J RESIDENfDECEOENr FILE NUMBER ESTATE OF Findley, Michael J. Sr. 21 - 11 - 0021 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION A. 1 I Hetrick Funeral Home 2 Gingrich Memorials B. ADMINISTRATIVE COSTS: PersonalRepresentative'sCommissions Nameof PersonalRepresentative(s) 1 StreetAddress City State Zip Year(s) Commission paid Attorney'sFees Nora F. Blair, Esquire FamilyF~cemption: (IfdecedanYsaddressisnotthesameasclaimant's,attachexplanation) Claimant StreetAddress City State Zip RelationshipofClaimanttoDecedent ProbateFees Cumberland County Register of Wills 307.50 + 30.00 Cumberland County Bar Journal Paxton Herald AccountanYsl=ees Richard Blickstein I', 2. 3. a. 5. 6. Tax Return Preparer's Fees 7. OtherAdministrativeCosts 1 Commission to Coldwell Banker Homestead Group--See attached Hud-1 AMOUNT 393.22 1, 003.40 2,000.00 337.50 75.00 48.00 125.00 5,250.00 TOTAL (Also enter on line 8, Recapitulation) 35,131.17 Sd~edule H ka , . . COMMONWEALTH OF PENNSYLVANIA wow ^~ u~ ~ INHERITANCE TAX RETURN f'M~, ~ pYi~YYC ~J61.S WI IIM Ri'AJ RESIDENT DECEDENT -_ ESTATE OF Findley, Michael J. Sr. FILE NUMBER 21-11-0021 - __ _ _ _ _ _ I _ - ~---- 2 Commission to George L. Ebener and Associates-See attached Hud-1 I 3 .State Transfer Tax-See attached Hud-1 4 I Satisfaction of Mortgage--See attached Hud-1 5 Overnight Mail-See attached Hud-1 6 ~ Carolyn McQuillen, County Taxes-See attached Hud-1-390.57 minus 276.07 ~~ i 7 Carolyn McQuillen, Tax Certificcation--See attached Hud-1 ~ 8 Sump Repair Credit-See Attached Hud-1 9 Fee for estate checks 10 'Culligan Waster Softner-55.77+55.77 11 Met-Ed--259.84+39.52+112.38+14.58 i 12 Interstate Waste I 13 'i Items purchased for repairs to real estate ~ 14 Bowers Flooring 15 Cleaning out house and repairs 16 Executors expenses-mileage, postage, etc., 2025 miles x .51=1032.75 5,250.00 1,750.00 50.50 20.50 114.50 5.00 2, 500.00 21.00 111.54 426.32 42.60 1,055.47 10,720.00 2.400.00 1,431.62 Page 2 of Schedule H ~~~' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWE~LTHOFPENNBTLVANIA LIABILITIES, & LIENS MINERRANCETA%RETURN RE9~ENTDECEUENT i FILE NUMBER ESTATE OF Findley, Michael J. Sr. ~~ 21 - 11 - 0021 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses ITEM DESCRIPTION NUMBER 1 Midland Mortgage payoff at settlement -See attached HUD-1 2 Midland mortgage payments--1227.60+1250.00+1227.60+1227.60 3 Forest Park Nursing Home--100.00+100.00+100.00+100.00+6655.50 4 I Met-Ed 5 ~ Centry Link 6 Midland mortgage policy 7 Vetrans Repayment 8 I Sweat Arrow 9 Mobile Imaging 10 Carolyn McQuillen -- personal tax TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 126,438.79 4,932.80 7,055.50 297.27 29.32 58.97 66.20 5.25 36.30 4.90 138,925.30 tiEV•151~ EX• (11-0ti) .~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Findley, Michael J. Sr. SCHEDULE) BENEFICIARIES NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY I (TAXABLE DISTRIBUTIONS[indudeoutrightsppousal • distributions, andtransfers under Sec. 9116 (a) (1.2)j 1 ', Mark A. Findley 21 Affection Road Dauphin, PA 17018 2 ' Michael J. Findley, Jr. ~~ 1602 Georgetown Road Middletown, PA 17057 RELATIONSHIP TO DECEDENT Do Not List Tntsteels- Son Son FILE NUMBER 21 -11 - 0021 JI'7MRC V~" CJ,~~c rvnvv~•~ v~ ~v ~r..~ (Words) ($S$) One-half of the net estate. One-half of the net estate. Enter dollar amounts fordistributions shown above on lines 15 through 1 S on Rev 1500 cover sheet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNME`:TAL DISTRIBUTIONS TOTAL OF PART It -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 ?~~~Y 3~i11 ~ttil (7~ P~Y~ittLttY u~ "' I, MICHAEL J. FINDLEY, SR., of Cumberland Cotmty, Pennsylvania, declare this to be my Last Will and Testament hereby revoking all prior Wills and Codicils. ITEM I. I direct that the expenses of my last illness and funeral be paid from my estate as soon as practicable after my death. ITEM II. I hereby reserve unto myself the right to make a list disposing of items of personal property. If I make such a list, from time to time, it will be signed and dated, will describe the items to be devised and the individual devisees thereof. If no such written statement or list is found and properly identified by my Executer within thirty (,30) days after the issuance of Let±ers Testamentary or Letters of Administration, it shall be presumed that there is no such statement or list and any subsequently discovered statement or list shall be ignored. Any reasonable distribution expenses incurred with respect to tangible personal property, including but not limited to packing, shipping, storage and insurance expenses, shall be paid by my Executor as an administrative expense of my estate. These items are being distributed as a remembrance of my life. PAGE I OF II ITEM III. I give, devise and bequeath all of the rest, residue and remainder of my estate of whatsoever kind and wheresoever situate, in equal shares to my son, MARK A. FINDLEY, per stirpes; and my son, MICHAEL J. FINDLEY, JR, per stirpes. ITEM IV. I nominate and appoint my sons, MARK A. FINDLEY and MICHAEL J. FINDLEY, JR., Co-Executors of this my Last Will. If one of my sons is unable or unwilling to serve or continue serving as a Co-Executor, the other shall serve alone. ITEM V. I direct that my Co-Executors or their successors shall not be required to give bond for thefaithful performance of the appointed duties in any I ;. jurisdiction. ITEM VI . I direct that all taxes due at my death or as a consequence of my death shall be paid from my residuary estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this i $ day of ./o~t ~- ~<.c 2009. ~ ~~ MICHAEL J. INDLEY, S WI SS ~NO~,A.F. BLAI ATTORNEY ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA :SS COUNTY OF DAUPHIN I, MICHAEL J. FINDLEY, SR., the testator 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 ~. 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 MICHAEL J. FINDLEY, SR., the testator, this ~ 8 day of itle ~.~..~ iS.~c 2009. 1'~' 2 Q MICHAEL . FINDLEY, R. /~'~ '`~` a blic .... NOTARIAL SEAL APRIL M TINTO Notary Public LOWER PAXTON TWP. DAUPHIN COUNTY My Commission Expires Mar 113, 2013 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA :SS COUN'T'Y OF DAUPHIN We, /h.G f r/N~~l ~, ~ ~~ /'IN/1t~u ,andNoraF. Blair, 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 MICHAEL J. FINDLEY, SR., the testator, 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 'the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by the above-named witnesses, this r8 day of Nn v~.y~~~c 2009. ~ ~. NOTARIAL SEAL APRIL M TtNT0 Notary Public LOWER PATRON TWP, DAUPHIN COUNTY My Commission Expires Mar 1B, 2013 5440 Jonestown Road Post Office Box 6216 Harrisburg, PA 17112-0216 rreNwi wiwru arc awmna A. Settlement Statement wlm NUV-1 l.unnl rer NNGMIM aaw.[ U.S. Dep. .ent of Housing and Ulban Devebpment ~~""'-"~-rt 7. Loan Number 18. Mortgage Insutanca Cau Number 1. ^FHA 2. ^FInHA 3. iJCOnv. Unint. 6. File Number I A V TM [Y(11 it 4,mikreP b PM y0U a alalamlm d anVal aeGlblMm x036. ATmaMa Pik b NW by Na aada1110M OtlM1 afe ]I,b/M. C. NOIe: IYme mYked'(P.OC.1'wNe MaOnl'rpe MtCbLeO: IheyM Y,aMI Mla lm 4ltdwa40lrPwWaeaaMWIKK iMMIAeE bIM Mali. I TIGIE%P(eSa SeltlOfMn[SYatBm WARNING:aaacrirnab Fnmuinpy mane bYCe sutenNNSbbe UNaa SUnestb lliaa OaMf alai80~/erll6 r4nMPec uPPn 11 td' T D. NAME OF RORROW ER: Diehl LaIId Development Company and GfOUp & Group E. NAME OF SELLER' The Michael J. Findley ES[atC3 A F.NAME Of LENDER: DrrStOWn Bank 69 Ph' v u c. PROPERTY ADDRESS: 216 Mountainview Road, Mount Holly Springs, PA 17065 n I H. sErrLFatENT AGENT: PA Real Estate Settlement Services LLC, Telephone: 717-249-6333 Fax: 717-249-7334 4 /1 ARY F R W T N: T FR M OF 175 000.00 t 175 00 I 5 74.91, i f i i in 04 18 11 12 31 11 276.07 04 18 11 12 31 11 276.07 04 18 11 06 30 11 403.47 04 18 11 06 30 11 40 .47 4 tie 180 954.45 175 679.54 T 1 Y ~ 10 000.00 175 000.00 to 12 116.57 I 126 438.79 a ~ Midland Moz a Co. 3 000.00 2 500.00 2 500.00 f i ~ i i 1 I 6. 1 T T PAI I 187 500.00 i 144 655.36 FR 180 954.45 175 679.54 187 500.00 144 6 I ana CASH TO BORROWER I 6 545.55 31 024.18 SU~+B~{SyTc{I~-T~,,Uf~TE FORM 1098 SELLER STATEMENT: TM Wannaaon'MraaineE ~ w be ~Prt etl ark Ow VCS 4aNrrN11K Uel N~h09 nd Cam bnb011ed Theme CMIa4 Sa K~PM~ ~ en a rclulll. LM W~iVwe~cans~les bre ~irWa PfOCaaeS~~iralMtCIMl1. eQV Veu are rceaKEC bylaw b Prwitle PN sellllmeN aagqeerMx IFee. Taa 10 NP: 1 w8h Wa mmM mapayer id0lNiflPitiOn m,mWr. tl you Oa n01 Pmuiee Y~ COflK[ taxpayer IOmgaWYOn number, You mey m vbjert w tlvil w pnninal penalliea a,Wattl by bw. nbu Pena lies Perjury. I cmNthal the nmbar shawl m aia sblalrem b myeanap urpsyw iEenMKaean number. TIN: ! ~ $ELLER(5)BIGNATUREI$): ! SELLER(S) NEW MAILING ApnRESS: _ -~ SELLER(S) PHONE NUMBERS: IN1 IW) rn+-us wmws are ecstte:e c•:Io Tt~~.nlV.r ?%~ ~ -0_,4 :crm nuU-: Isael ra na~coEOa cwae PAGE 2 HUC CERTIFfGTIDN OF D'JYER ANU JELLtH ! have ca:e(Wly ndewaE su NUDI Settlement Sb:nnent anE ro :ne Oes: d mmyy Frowkepe sM EeNe1, Y is i h!:e aM ncuxa.e saamert C. all rxeipts arb Eisbursemaas matle M mY aMEJH M ay me t~:YS IrtncanM. t luniwr <eruy w! i have rece%vaeE a copy of ax Hubt SeI5emM13ialeme^.I. Group S G:ap Uxhl tArd Oavzpemenl ConpanY A L Jjj I r _. .. _._.. Da•WE 0. Gran. Manaq A _- 9 .....____ _ _ _. 9y w'Mn OieN, MoigSlaS PaMer //~/~J / q!{~~~'-'Jf~J-1 7~J I Tile Le aNl . F~nE:ey EAlbies _ ...-_. ~ \ \f W ARN:kG :T 1S A GRIME TC NNGWINGLY MARE fFISE S-ATEMENTS TO THE l1NITED STATCS OK THIS OR ANY S!IAIUR fOiCA. PENALTIES UWJN CONVICSION CAN MCL'JDE A -1NE AND IMPRi$ONMENT. FOR DETAIL S!~'tRtE ?d' U.d. COO<_ SECTION 1CG; aN0 SEC*'ON IG:U. rrsate ecsune of 1t ;:rewxroon. pl 1.:^•s slalaaMl f _ t O 1 ~ ~• O i -- o ~ `-r ci `~ O O 1~ 1~ -tyo ~ r ti ~ ~ b~ ~~ ~ o ~ 'zJ ~~ o~ ~ ~o ~~ ~ r ~ ~ ~~ ~ ~~~ ~ ~ ~ °Q'a 0 ~~ ~, , ~, I, ~ ~ ~~ { `~ ~ ~ -, ~~ ~ ~~ : .~e~; ti~