HomeMy WebLinkAbout06-23-11 (2) 1505610140
REV-1500 ~` (°'-'°'
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po sox 2ao6D1 INHERITANCE TAX RETURN
Hamsburo, PA 17128-0601
RESIDENT DECEDENT 2 1 1 1 0 4 6 8
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth IrMADDYYYY
2 0 0 2 2 5 4 8 1 0 4 0 3 2 0 1 1 0 1 0 3 1 9 2 9
Decedent's Last Name Suffoc Decedent's First Name MI
E M L E T B E R N I C E A
(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
® 1. Original Retum ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required
death after 12-12-82)
® 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9t 13(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
R O G E R B I R W I N 7 1 7 2 4 9 2 3 5 3
REGISTER OF WILLS USE ONLY
Q
First line of address ~ ~~s
6 0 W E S T P O M F R E T S T R E E T ~ r
Second line of address ~ fri W r - r
('~ ~;
7 C~ ~j 'lj [- , ~ ,:
City or Post Office State ZIP Code ~ D FILED
'• r- T
C A R L I S L E P A 1 7 0 1 3 ~~" "~
Correspondent's e-mail address:
Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best oT my knowledge and belief,
it h hue, correrk and complete. Declaration of preparer other than the personal representative is based on all iMonnation W which preparer has any knowledge.
TURE PERSON RE ONSIBLE FOR FILING RETURN
698 BALTIMORE PIKE GARDNERS PA 17324
SIGNATU O PREPARER OTHE AN REPRESENTATIVE AT
~ ' b L3 ~~
ADDR SS
60 WEST MFRET STREET CARLISLE. PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140
r Oh2O'C9SOS'[ Oh2O'[9SOS'C
Z eP!S
0 6 'S Z 9 2 2
1N3WAtld?l3n0 Ntl d0 ONf!j321 tl ~JNIlS3f1O321321tl ftOA dI ltlAO 3H1 Nl llid 'OZ
............................................. 3f1O X1/1 ~61
61
0 0 ' 0 84 0 0. 0 SL' X a;e~ lee;epo•~;e
algexe;glaull;o;unowy
'gl
0 6 ' S Z 9 'C 2 L4 6 h' 2 E 9 0 Q '[ algexe;gl auk;o;ungowy •~4
0 0 ' 0 gl 0 0' 0 algexej y~ aul~;o;unowwy • gL
0 0 ' 0 gL;g ~aeg ~apun s~a;suei;
~o 'a3ei ~3 lesnods ay;;e
algexe; qL eull;o;unowy 'SL
S31tla 3l8tlOllddtl LIOd SNO11Of1211SN1 33S - NOIl`dlt!OltlO Xtll
6 h ' 2 E 9 0 4 '~ '46 .. .... ................ (£L aull snulw ZI aull) ~1 o17~(gnS anleA7aN 'bL
£ L ' ' ' ' ' ' (f alnPa4oS) spew uaaq lou say xe; of uol~ala ue
yolynn ~o; s;sn~l £ 6Ig oeg/s3sanba8 IeluawwanoO pue alga;ueyO
£;
6
h
'2
E
9 0 Q 2 Z 1 .. .... ...................... (1 t aul~ snulw g aull) a;e;s3;o anleA 3aN 'Z 1
6 6 ' 1. Q 9 'C '~ l l .. .... ......................... (0l Pue 6 saul"i leiol) suo!~anpaO le;ol ' L L
5 6 ' L Q ~OL ~ (I alnpayog) sual~ pue 'sal3!I!ge1l a6e6yoW 'luapaoaO;o s;qaO '04
h
0
'0
0
9 I 2 •6 • • • ~ • • ~ ~ ~ ~ ~ (H alnpayog) sisoO and;e~;slulwpy pue sasuadx3 leiaund .6
9 h ' 0 2 E 2 6 'C 8 .. .... ..................... (L 46nay7 1 sau!l 1e3o3) slassy sso~O lelol '8
Q 9 • L. S `~ Q Q L ~ ~ ~ • • pa;sanbaa 6u!II!8 a;e~edag n (O alnPa4oS)
I~Padad a;egad'QB}y snoauepaaslW g sia;sued sonl~-~a3ul
'L
• ~g • • • ~ ~ ~ pa}sanbaa 6u!II!8 a;eiedag ~ (~ alnpayog) /l;~adad paun~p xqulof 'g
O
Q
'2
9
2 h 0 2 S (3 alnpayog) RUado~d leuosiad snoauepaoslyy pue s;lsodaO ~ueg 'yseO 'g
.b . .... ..................... (O alnPa4oS) algenlaoaa sa;oN pue saBs6Noyy "b
'£ ' ' ' ' ' (O alnPayoS) d!ysioleladad-slog ~o dlysiauyed 'uoge~odio0 PIaH ~(IasolO '£
• ,Z . .... ................................. (8 alnPa4oS) spuo8'Pue sWooiS 'Z
.1 . .... ...................................... (tl alnPa4oS) a;els3 1ea21 ' 1
NOlltllfllldtlO3?J
2 Q h 5 2 2 0 0 2
.L 3 l W 3 ' tl 3 ~ I N 213 8 :eweN sauepe~aa
~agwnN ~unoaS leloog s,;uapaoad X3 OOSI-n3Ll
Oh2O'C9SOS'C 1
REV-150o EX Page 3
Decedent's Complete Address:
File Number
21 11 0468
DEGEDENTSNAME
BERNICE A. EMLET
STREET ADDRESS
801 N. HANOVER STREET
CITY
CARLISLE STATE
PA ZIP
17013
Tax Payments and Credits:
~• Tax Due (Page 2, Line 19) (1) 21,675.90
2. CreditslPayments
A. Prior Payments
B. Discount 1,083.80
Total Credits (A + B) (2) 1, 083.80
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3)
Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 20, 592.10
Make check payable to: REGISTER OF WILLS, AGENT
, iriiwti ~»,~~, ~ ,. :~'I`e. '~,~ i e, ~: ., 66s~i,II~EI ~ ir.. ~° ,:~~"~~~~"o-~i~i^I ~~ .. .ni ~~,F'Tri I~Y~~ i
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; or ......................................................................................... ....... ^
d. receive the promise for life of either payments, benefits or care? ................................................ ....... ^
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................................................................ . ^
3. Did decedent own an 'intrust for" orpayable-upon-death bank account or security at his or her death? .. ....... ^
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? ........................................................................................... ....... ® ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS 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
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the 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 rate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries is 4.5 percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, unde
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX + (s.sa)
'` SCHEDULE E
CDMMONWFJ-LTN OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC.
INHERRANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
EHTATE OF FILE NUMBER
BERNICE A. EMLET 21 11 048E
mdude th p~ ~lidgatlon and the der were received 5Y me eslale.
Ay P-oDNb wSh rlpM of s rust ba didoaed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1. PNC BANK -CERTIFICATE OF DEPOSIT #31300352569 70,567.76
2. ~ PNC BANK -CHECKING ACCOUNT #5140192043
3. ~ PNC BANK -SAVINGS ACCOUNT #5112936658
6,559.30
27,035.74
TOTAL (Also enter an line 5, Recapitulatbn) I S
(It more space is needed, insert edditbnal sheet of the same size)
REV-1510 EX+ (08-09)
• Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
E8TATE OF
SCHEDULE G
INTER-VIVOS TRANSFERS AND
MISC. NON•PROBATE PROPERTY
NUIriBER
BERNICE A. EMLET 21 11 0468
Tn~ achedub moat Is end ~ if the answer m any a queatmns ~ aaDUgn a on page three of f>~ REVaeoo b yea.
REM
NUMBER DESCRIPTION OF PROPERTY
axxuDEn+Ewu~EaFnfiReE,n~eRREUTaNSr~PTOOEC~rANO
iFE0AlE0F7RAr~.ATTACNACOPYOFTHEDE~FORREALESTAIE
OATEOFDEA7'H
VALUE Of ASSET
%OFDECD'S
INTEREST
EXCLUSION
Irwq
TAXABLE
VALUE
1. OHIO NATIONAL FINANCIAL SERVICES 72,982.18 100.00 72,982.18
ANNUITY CONTRACT S1809398
2. PNC INVESTMENT SERVICES 5,052.10 100.00 5,052.10
ALLSTATE ADVANTAGE PLUS ANNUITY
CONTRACT #GA0584861
3. PNC INVESTMENT SERVICES 10,123.40 100.00 10,123.40
NEW YORK LIFE INSURANCE ANNUITY
CONTRACT #53053672
BENEFICIARY ON ALL ANNUITIES:
DORIS M. BREAM
TOTAL (Also errter on Line 7, Recapitulation) ~ = 88 157 68
If more space is needed, use additlonal sheets of paper of sre same size.
REV-1511 E7(+ (10.09)
• Pennsylvania
• DEPARTI,ENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECE~Hr
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
EsrwtE vF FILE NUMBER
BERNICE A. EMLET 21 11 0468
DecedarYs deble must be repoRed on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1, Personal Representative Commissions:
Name(s) of Personal Represerdatlve(s)
StreetAddress
Cdty State ZIP
Year(s) Commbebn Paid:
y, AtbmeyFees: IRWIN 8~ McKNIGHT, P.C.
3. Family Exemption: (If deoedenCs address b not the same as dalmanYs, etlach explene6on.)
Clehient
SheetAddreas
City State ZIP
Relatlonship of Claimant is Decedent
4. ProbateFeea: REGISTER OF WILLS
5. I AocouMardFees:
6. TazReWmPreparerFees: PATRICIAA. ROSENDALE, CPA
FIDUCIARY TAX PREPARATION
7. REGISTER OF WILLS -FILING FEE
8. CUMBERLAND LAW JOURNAL -ESTATE NOTICE
9. THE SENTINEL -ESTATE NOTICE
10,750.00
182.50
375.00
30.00
75.00
187.54
TOTAL (Also enter on line 9, Recapitulation) I i , , ~,,,, „.
If more space is needed, use additlonal sheets of paper of tl1e same size.
REV-1512 EX+ (12-06)
Pennsylvania
DEPARTMENT OF REVENUE
ir~nlERiTANC;E TAx REruRN
r~siDENr ix-c~nErrr
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, >I< LIENS
BERNICE A. EMLET 21 11 0468
Report debt tncumd by the dsadent prior to death that renuined unpaid at the date of death, irtdudbtg unrebntwreed medical expenstee.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
NUING CARE RX -MEDICAL
SPRINGS FAMILY PRACTICE -MEDICAL
25.95
62.00
TOTAL (Also enter on Line 10, ReppitulaGon) I ;
H nave space a needed, insert additional sheets of the same s¢e.
REV-1513 EX+ (01-10)
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
RFAAI~('`c a C\AI CT
-- - - Z1 11 046$
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT
Do Not List Trustee(s) AMOUNT OR SHARE
OF ESTATE
I TAXABLE DISTRIBUTIONS [Indude outr' ht spousal disMbutions and Vansfers under
S
1 i
ec. 9
6 (a) (1.2).]
1. DORIS M. BREAM Sibling 180
632.49
698 BALTIMORE PIKE ,
REMAINDER
GARDNERS, PA 17324
KENNETH O. EMLET DIED IN 2007
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
8. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S
n iii~ia apa:e i3 neeueD, use aaamonal sneers or paper or the same size.
t ilC ~n~ c~e~t~ttte~
I, BERNICE A. SOWERS, of South Middleton Township,
Cumberland County, Pennsylvania, declare this instrument to be my
last will and testament, hereby expressly revoking all wills and
codicils heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
2. I authorize and empower my executrix to sell any realty
owned by me at my death and not specifically devised or
bequeathed herein, at either public or private sale, and to give
good and sufficient deeds therefor, in fee simple, as I could do
if living.
3. I give, devise and bequeath all of my estate of every
nature and wherever situate as follows:
(a) As long as Kenneth 0. Emlet remains unmarried
and living alone and desires to live in my home, and actually
does so, he shall have the right to live there and use contents
therein. As long as he does live in my home, he shall pay all
the expenses incident thereto for upkeep, utilities, insurance
and taxes, and
(b) All the rest, residue and remainder of my estate,
I give to Doris M. Bream, and if she is not living at the time of
my death, to her children, share and share alike, the child or
children of any deceased child taking the share their parent
would have taken if living.
4. I nominate and appoint Doris M. Bream to be the
executrix of this my last will and testament; she is to serve as
such without bond. Should she die before my death, renounce or
refuse to serve for any reason, or die leaving any of my estate
unadministered, I nominate and appoint Tammy S. Eads, as
substitute executrix, also to serve as such without bond, with
the same powers as are given herein to my executrix.
5. I hereby suggest that my personal representative retain
the services of Irwin, Irwin & McKnight, as attorneys in the
settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this Ser day of March, 1990.
•~~•fSEAL j
Signed, sealed, published and declared by Bernice A. Sowers,
the testatrix above named, as and for her last will and
testament, in the presence of us, who at her request, in her
presence and in the presence of each other have subscribed our
names as witnesses hereto.
~'
~. ~~..
N ~
~)
ACKNOWLEDGEMENT AND AFF~IDAV~IT
___.
WE, BERNICE A. SOWERS, BETZI A. MORRISON and SHARON L.
SCHWALM, the testatrix and witnesses respectively, whose names
are signed to the foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the testatrix
signed and executed the instrument as her Last Will and that she
had signed willingly, and that she executed it as her free and
voluntary act for the purpose herein expressed, and that each of
the witnesses, in their presence and hearing of the testatrix,
signed the Will as a witness and that to the best of their
knowledge the testatrix was, at that time, eighteen years of age
or older, of sound mind and under no constraint or undue
influence.
COMMONWEALTH OF PENNSYLVANIA:
ss:
COUNTY OF CUMBERLAND .
Subscribed, sworn to and acknowledged before me by
BERNICE A. SOWERS, the testatrix, and subscribed and sworn to
before me by BETZI A. MORRISON and SHARON L. SCHWALM,
witnesses, this Son day of March, 1990.
~t__ ~ . .
ROGER B. IRWMi, NOTARY PUBLIC
SLE BOROUQH, CUA~ERLMIO COUNT
MYCOMMISSiON EXPIRES OCT. 3, 1982
Membr.. P&'nev'r,.~? 1:::~<-a-. ~ o'~:a~ares
Ir ~. J I/ I I I/ c
D~ ~ ~~
LEAbW6THEIMAY
May.2, 2011
Irwin & McKnight PC
Roger B Irwin Esquire
West Pomfret .Professional Bldg
60 West Pomfret Street
Carlisle, PA 17013-3222
RE: Bernice A Emlet
SSN: 200-2Z-5481
DOD: 04/03n011
Dear Mr. Irwin:
In response to your request for Date of Death (DOD) balances for the customer noted above, our
records show the following:
CertiiScate of Deposit
Account # 31300352569 ~ Established: 08/OSn010
BERl`TICE A EMLET
DOD balance: $ 70,497.41 + 70.35 accrued interest
Interest paid O1ro1n011 tbru oa/oznol l - s21o.60
Checking Aceonnt.
.Accouuat # 5140192043 Established: 04/01/1963
BBRIVICE EMLBT
DOD balance: $ 6,55928 + 0.02 aecnud interest
Interest paid Ol/O1n011 thru 04/03/2x11- $1.19
Savings Acconnt
Account # 5112936658 Established: 12/ZIn007
BERIQICE A BMLET
DOD balance: $ 27,024.46 + 11.28 accrued interest
Interestpaid Ol/O1n011 thru 04/03n011- $34.46
Imestnest Account
The decedent maintained Investment Account #30089302. For further lnformatlon, you may call the
Brokerage Departnnmt et 1-800-762-6111.
Page t of 2
-~~~~~~ sic ~v~ cr-rr nu. 7171 f. ~/c
Pleaso note that tbla offtae provides date of deaEh b for deposit accounts (IRAs, CDs, Chocking sad
Savinp). VYe do~not proeeaa any 5ttaneial tnwdbm or QtmrWe stntearoob. zey~,t need assistance with
arty of those items, please Dell 1-888-PNC-DA,NZC (1-888-762-2265) or stop by Your local PNC Bank bunch
office.
Sincerely;
National Financial Services Canter
PNC Back, N.A.
Metnber~FblC
This message is intended for the use of the indivia'rral or entity to~ which # is addressed and may
comain i~ormation thot.rsprivileged, tor~rukndal and exempt from discloeure.unakr gpplicablslaw.
1f t~ reader of thfs msssags is Trot the intend sacipiern or the eutployee or agent responsible for
delivering this message to the intended recipient, you are hereby notified drat arty distemination,
distribution or copying of this commtnrications !s sb~ictly prohibited If you have receivlad this
communication in error, please notffy me immeaKately by reply or by telephone at 8pa762-1773 and
immediately destroy this fared doctrmert.
Pave 7 of
_ _o_ _
• l7iFU~i .
t+}gdir~asAF"Yk~.
Annuitant: EML,ET, YlRNICE
Pixel Annuity Contract Sia09398
Status: /1C"II1/E
Atl data Ia as of 04/01/11 or tM date shown.
c1.....~... •..a..
e Q~ ~'
^'~r,.~t
Foundation Plus
Plan Type Non-Qualified
Corrbad Issue Date 04/02/2007
Issue Ilge _ _78 .
~ Total Purchase Payment _ _
#62,195.01 .5ppG7 ; - -- - - - - -- --
Surrender Value #69,006.38 (alder, contract charges and taxes not deluded
if a
li
bl
Nursing Nome Benefit ,
pp
ca
e.)
Yes
Blllirg does not apply, No Premiums due.
Values
Values as of 04/04/2011
Genera! Account Accumulated Value Value Allocation Percentage
Fixed Account 572,982.18 100.00%
Total Value ;73;982;1&
TOTAL PREMIUMS PAID ON CONTRACT #62195.01
Transaction pate I Dollar Amount* I Transadh)n Type
There are no transadlons for the transaction type and/or dace range selected.
* The Dollar Amount does not rafieCt the taxes, charges, and Pees, K any. Please dick 'Show Details' to obtain the
Nat Amount.
Name
Address
Tax ID
Date of
Birth
Gender
Beneficiary
Annuita~rt
EMLET,BERNICE
698 BALTIMORE PIKE
GARDNERS,PA 17324
-, ._
a*x_**_5481
Dwner
EMLET,BERNICE
698 BALTIMORE PIKE
GARDNERS, PA 17324
:-- ~.
***_**-5481
01/03/1929
FEMALE
DORIS BREAM
Agency Name
Representative Name
Payor
EMLET,BERNICE
•848 BALTIMORE PIKE
GARDNERS, PA 17324
~,
~~
~, 3'
~~~~:
https://onnet.ohionarional.coal/porlal/site%nnet/template.SOLO/Policy_Search/?javax.porti... 4/4!2011
O
rn
0
°m
v.,
v.a
O
v
v
.,~,
V
m
O
T
R
M
b
R
~},
Y
m
N
N
'~
o~
~M
z"~°°
~~=°s
a
E
a
O
F
v
o ao
~ ~
c ~a
~' ZoQ
w
v~ ~
WwU
Z?~
$UVW
~arn~
N
v
Y
tai 0
U~
~_ ~` a
(~ r
C J Z
gWo
~~
UQ
~[[-
Fi
T
m
N
8
~n
~~
V~
F -
O
~ ~ O
a°po
r _~ wN
=_war
-spa
=w
_Q~¢
wi=-w
w =UQZ
m
O _ ~
W
a =m oca7
R
a
g
C
O
7
0
J
S
O
s
°o °o ~°
our °u~ n
T
w
m
E
a
c
°"' a
c
J~
W
w ~
t m
m
U Q
0
F
E
m
U
Z
a
m
L
C
i~
r
.~~
_I
r
as
>'
7
O
0 0
~ ~
0 10^
(_~/
W
0
N
m
E
0
m
m
C
m
H
0
N
m
E
0
0
>_
fn
U7
U
a
I-~
.~~'
® C
m ~0
L_
W C
Y ~
.~
m
O
.- E
~ m
aL.. W
0 0
Y
fA
_~.
~ >
i C
a~
o
o ~o
i~ c
~sr
m
0 o c
~a`~
w
1
1
0
F
O
J
F
S
1
LL
a
0
7
O
C
C
i
O
T
0
C r
L2 ~
m m
~^
~~
'~
w
~,
E
c
_m
a E
i
0
0
m
c
d`
~~~
~~~
:~
aS~
3~~~~
ern
_e°~ ~ ~~
~~
a
-,~~
~~
~~ : ~
..
~~
w
a
~~
~¢
m
a~
.~
~~
~~
~x
~~
~~
z
~~
~~
~:
~~
~~
v
m
O
`~ ~
`4a
rr~
`~1
ply
a~
v ~;
'~ ~
q
.ti ~
V~
N
N
o ~
n
~N
Z~~~
~~~s
N
J
f
r
F
W
S
'~
'G ~ .'
'd C
u e
~ ~ a
~ U
a
C
0
a
a
m
L V
~~~~
o ~ U
_$
c
0
L
C
H
~ ~
W ~ ~
~ ~ ~~ ~,
z_' ~ rc,
«,
d~
~~~
a $ ~
W ? - '+
S
O~ W
zo ~
~~ ~
W J6 Z
~~ a
o ~
o
~~
Q
z
Q
z
25
0
~a
8 Z~ T
~7d"'
p>
~< O
~aaeva'
<t-~w
~~g~
a
u
~N~
za
awa
~~~
W p li
~ LL
} W (~(I~
~~WiRQ
Y~wp~~
wasa0>
O
C
'g 'g ~
_N c
~~ .~
< C
~U
a
c
U
Z
a
g