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HomeMy WebLinkAbout06-23-11f - 1 1505610140 ~~1 REV-1500 ~` (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po sox 28oso1 INHERITANCE TAX RETURN Harrisburg, PA 17128-O8D1 RESIDENT DECEDENT 2 1 1 1 0 4 6 8 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth r~IDDYYYY 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 Suffer Decedent's First Name MI E M L E T B E R N I C E A (If Applicable) Enter Surviving Spouse's InfonmaUon 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 Return (date of death poor to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return 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. Lkigation Proceeds Received ~ -10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL 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 First line of address 6 0 W E S T P O M F R E T S T R E E T , ~ ~ . ~~ W " m Second line of address r ~ ~--, ~ . ' ii `~ City Or POSt Office ' 0 - .' State ZIP Code ~ D FILED ', C A R L I S L E P A 1 7 0 1 3 ~` . Correspondent's e-mail address: Under penaMies oT perJury, I dedare that 1 have examined this return, inGuding acx;omparrying schedules and statements, and to fhe best of my knowledge and belief, it is true, correct and complete. Dedaretion Of preparer other than the personal representative Is based on all information Of which preparerhas any knowledge. TORE Q~'P~E~R~SON~REy~ONSIBLE FOR FILING n~~"7!~/ _ Y~l,//J /iJ~ri RETURN BATE G//~S~ii 698 BALTIMORE PIKE GARDNERS PA 17324 SIGNATU¢ Oq ~ PREPARE~OTH~AN REPRESENTATIVE y p ~~// 60 WEST ~-0MFRET STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 J 1 Oh2U'C95O5'C Oh2O'C9SOS2 Z ep!S 0 6 'S Z 9 '[ 2 1N3WAtld213A0 Ntl dO 4Nfld3a tl'JNI1S3f1O32J 3atl f1OA dI ltlAO 3H1 NI llld 'OZ gL ...................................................... 3f1O Xtll '6L 0 0 0 'SL 0 0 0 gL• x a;e~ lea;epos le ~ algexe; yL awl }o;unowy gL 0 6 ' S 2 9 2 2 'LL 6 h 2 E 9 0 9 2 zL' x ales 6upgls;e ' elgexe; qL aull }o;unowy LL 0 0 . 0 '9L 0 0 0 Sb0' X ales leawl;e • a~gexe;gLaull}o;unowy gL a o • o 'SL o o• o - o'xcZ'Lxe) 9 L L6 'oag ~apun sia}sues; ~o 'a;ei xe; lesnods ay;;e algexe; 46 aull }o;unowy 'S L S31tlM 3l9tlOllddtl MOd SNOIlOfkl1SN133S - NOlltll(lOltlO Xtll 6 h ' 2 E 9 0 4 '~ 'bL .. ... ' ' ............... (£ L cull snulw ZL aull) xel o3loe(gng enlsn }aN '4L • 'EL (f alnPayoS) spew uaaq;ou sey xe; o; uol;oa~a ue yoiynn ~o} s;sn~l E L L6 oaS/s;senbag ~e;uawwanoO pue elge;ueyO 'g L 6 h • 2 E 9 0 Q 2 ZL .. .... ...................... (L L awl snww g awl) a;e;s3 }o enleA 3aN ZL 6 6 ' Z Q 9 'C 'C L L .. .... ......................... (0 L pue g sauil lalo;) suo!7onpaO le;ol ' L L 5 6 • Z Q 0 L ' ' ' ' ' ' ' ' ' ' ' ' ' (I alnPa4oS) suall pue 'sal;l~igeil e6e6yoyy ';uapaoaO }o s;qaO '0 L h 0 ' 0 0 9 '~ 'C g ~ ~ ~ ~ ~ (H alnpayog) s;soO and;ei;slulwpy pue sasuadx3 le~sund 'g 4 h • 0 2 E 2 6 '~ .g .. .... ..................... (L y6na4~ L scull Idol) sassy sso~J le-ol '8 Q 9 . L S 2 Q Q •L ~ ~ ~ ~ ' ' ' Pa;senbaa 6u!IIIE a;eiedag f-1 (O alnpa4oS) ' ~edo~d a;egad- N snoauepaasiyH +g saa;sue~l sonlnaalul L , g .. .... . palsanbaa 6ullp9 ale~edag ~ (d alnPa4oS) ~Cyadad pawnp ~Ilu!of '9 'S ' ' ' ' ' ' '(3 alnPa4oS) FYado~d leuos~ad snoaue~~aosiW pue s;isodap ~lueg 'yseO 'g 0 Q , 2 9 'C h 0 `C .q ' ' ' ' ' ' ' ' ' ' ' ' ' " ' ' ' ' ' ' ' ..... (O alnPayoS) algenlaoaa saloN pue sa6e6yoyli 'b . .E ' ' ' ' ' (O alnPa4oS) diysJO;apdad-slog ao dlysiauYed `uol;e~odio0 PIaH ~(lasolO 'E ,Z .. .... ................................ (9 alnPa4oS) spuo8'pue ~oIS 'Z • L .. .... ..................................... (tl alnPa4oS) alels3 lead ' L NOlltllfllldtlO321 2 Q h S 2 2 0 0 2 13 l W 3 ' V 3 J I N 213 8 :aweN sauapaoaQ ~agwnN Idl~noag leioog s,luapaoaa X3 OOS L-N32~ Oh2O'C9505'C REV-ty500 EX Page 3 Decedents Complete Address: File Number 21 11 0468 DECEDENTS NAME BERNICE A. EMLET STREET ADDRESS 801 N. HANOVER STREET cITY CARLISLE srarE PA zIP 17013 Tax Payments and Credits: t • Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments e. Discount 1,083.80 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII In oval on Page 2, Llne 20 to request a refund. (1) 21,675.90 Total Credits (A + s) (2) 1,083.80 (3) (4) 0.00 5. It 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 ~:`.a,~~,a,.ik'[ ir~t6rarL»j'rr,~~&~~I.I~I~~~~l~3~i~~~~a~~~i~I~r~~.IkN~,`~~~~'~~~~?~a~i~1~~~~~~~~~~~l~~i~~~i~Ilia~r~~u~itE~,k~E'. -~~ I~Is~~~~~~'ra~a~~+91zi,~~~ 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 Iffe of either payments, benefits or care? ....................................................... ^ 2. If death occurced after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ 3. Did decedent own an "intrust for" or payable-upon~eath 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. . ,. .. r~r. ` . " , . .. 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 benefiaary. 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+ (8-B8) COA~NAONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NU9IBER BERNICE A. EMLET 21 11 0468 Include ihe~ of 19fgatlon end th dale th'e proceeds vrem receMad by the e~le. 119 propeAy -owned w9h d8ht of survivo ahb moat be ditdoeed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PNC BANK -CERTIFICATE OF DEPOSIT #31300352569 70,567.76 2. PNC BANK -CHECKING ACCOUNT #5140192043 6,559.30 3. PNC BANK -SAVINGS ACCOUNT #5112936658 27,035.74 TOTAL (Also enter on line 5, RecapiWlatlon) ~ _ (H more space is needed, Insert additional sheMS of 9re same s(ae) REV-1510 EX+ (06.09) Pennsylvania DEPARTMENT OF REVENUE INNEWTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY I:if r wi t ut FILE NUMBER BERNICE A. EMLET 21 11 0468 This scAedule must be completed and lged g the a1ua~ to any of ques0ons 1 Ouough 4 on page Ihree of the REV-1500 b yes. ITEM NUMBER DESCRIPTION OF PROPERTY a10.U0ETF~NIAEOFTHEiRM,iMeRFIB~1710N5FiPT00EC~ENfMID TfE0ATE0FiRA!@FBi.ATUCNACOPYOFTHED~FORttEAL~TAiE DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION p~~wuc~aq 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 enter on Line 7, Recapitulation) ~ f 88 157.68 If more space is needed, use additional sheets of paper of the same s¢e. REV-1511 EX+(~0-09) • Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESII>ENT oEC~oENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BERNICE A. EMLET 21 11 0468 Derxderd'a debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 2. 3. 4. ADMINISTRATIVE COSTS: Personal Represent~ve Commissions: Name(s) of Personal Representasve(s) Street Address CIY Year(s) Commission Paid: State ZIP AtBomeyFees: IRWIN & McKNIGHT, P.C. Famiy Exemplbn: (If decedents address fs not the same as Gaimanl's, atl~h explanatbn.) Clabrlant Street Address City State ZIP Reletlarehip of Claimant to Decedent ProbeteFees: REGISTER OF WILLS 5. Accountant Fees: 6. TaxRehrmPreparerFees: 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 Une 9, RecapilulaUon) I ~ . , inn ,,. If more space is needed, use additional sheets of paper of the same size. REV-1512 Ex+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESI~NT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ESTATE OF FILE NUNI~R BERNICE A. EMLET 21 11 0468 Report debts incurred by the deosdent prbr m death that remained unpaid at the date of death, intdudbg unreimbursed medkal azpensKa. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH CONTINUING CARE RX -MEDICAL 2. (THREE SPRINGS FAMILY PRACTICE -MEDICAL 25.95 62.00 TOTAL (Also enter on Line 10, Recapitulation) I >; If more space is rreeded, insert additbnal sheets of the same size. REV-1513 EXi (01-70) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE I BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT BERNICE A. EMLET 21 11 0468 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Indude outs' ht spousal distributions and transfers under Sec. 91 i6 (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 THROUGH 18 OF REV-1500 COVER S HEET, A5 APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S If more space is needed, use additional sheets of paper of the same size. ~i~st dill anD ~rstxau~~t 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 . F. 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 Sep day of Narch, 1990. ,,,~„~~w~-f SEAL) 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. ~~ Il~~ ~~~~~ AGKNOWLED6EMENT AND AFF-IDAV~IT WE, BERNICE A. SOWERS, BETZI A. MORRI50N 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 '~~ day of March, 1990. ~~~ ~. ~ . . ROGER B. IRININ, NOTARY PUBLIC AF~ISLB BOROUGH, CU1~IiLAND COUNT MY COMMI8510N ExPIRES OCT. 9,1982 M9n1bC. Pa'pr'td~~ ~:... s;; , ~3' . ~ a! Ma~~es I. v. J I / I I . II U~ ~~ LfAOW6 THE WAY May 2, 2011 Irwin & McKnight PC Roger B Irwin Esquire 'West Pomfret Professional Bldg 60 West Pomfret $traet Carlisle, PA 17013-3222 RE: Bernice A Emlct SSN: 200-ZZ-5481 DOD: D4/03/2011 Dear Mr. Irwin: In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Cert~cate of Deposit Account # 31300352569 ~ Established: 08/05/2010 BERNICE ~A EMLET DOD balance: $ 70,497.41 + 70.35 accrued interest Iatex~est paid 01/01/2011 thru 04/02/2011- 5210.60 Checluag Account .Accowat # 5140192043 ~ Bstablished: 04/01/1963 BERNICE EMLBT DOD balance: S 6,55928 + 0.02 accrued interest Interestpaid Ol/Ol/ZOl 1 thru 04/03/20411- S1.19 Ssviags Aeconat Account # 5112936658 Established: 12!21/2007 BERI`1ICE A EMLET DOD balance: $ 27,024.46 + 11.28 accrued interest Interest paid 01/01/2011 tbru 04/03/2011- $34.46 Im+estsaeat Account The decedent maintained Invostment Accotmt #30089302. For ftuther informatloq you may call the Brokerage Departonent at 1-800-762-6111. Pace l of 2 - - -- ._ _,,,.,. ..c ~v~ ci~i pu. 7171 f. L/c ' Please aotr that this o$ice provides date of death balances for deposit accounts (IRAs, CDs, Checlattg and Savings). VYe do-not proceaa any Snxnclal transactbne or pravWe spit~seob. 1f you need assistance with am- of those hems, please Dell I-888-PNC-BA,NIC (1-888-762-2263) or strop by your local PNC Bank branch oboe. Sincerely; •~ National Financial Services Ceder PNC Bank, N.A. Member•FDIC ~ • This message is intended for the use of the iruliviatatal or amity to• which tl is addressed and may contain i~ormation that.is privileged; tor~itkntial and exempt from disclosure .under applicable law. If the reader of this message is not the intended recipient or the employee or agsnt responsible for aelitiering this message to the intended recipient, you are hereby natsf'ed that arty dissemination distribution or copying of this communications i9 strictly prohibited If y~au have received this communicatio» in error, please notify m@ immediately by reply or by telephone m 800-762-1775 and immediately destroy this faxed document. Pave ~ of -a- - • ~ ~'~ItF'Yirdam. Annuitant: EMI.ET, BERNICE fixed Annuity Conhaet S1s09398 Status: ACTIVE All data if as of 04/01/11 Or ttN date shown, r-.....rye. rnfe. ~~W4~Y~'Y~ (i' Foundation Plua Plan Type Non-Qualified Contrail Issue Data 04/02/2007 Issue ~ -- - -- - -- ~ Total Purdtaae Payment -78._ - :62,195.01 ~S"ppQ _ _ ` _ -- - _ _. - -- -- Surrender Value X69,006.38 (Rider, contract d>'arges and taxes not deducted, ff aPPlicatde.) Nurainq Home Beneffi: Yes Blinn Ifero Billing does not apply. No Premiums due. Values ' Values as of 04/D4/2011 General Account Accumulated Value Value Allocation Percentage Fixed Account #72,982.18 100.0096 Total Value s72,982':18~ Notes TOTAL PREMIUMS PAID ON CONTRACT $62195.01 rransactlon Date ~ Dollar Amount's ~ Transaction Type There are no trensactbrel for the transaction type and/or date range selected. • The Dollar Amount does not reflect the taxes, charge, and Pees, IP any. Please dkk "show Details' to obtain the Net Amourx. Anmdla~ / flue / 0~....~ •~~~~u~~ Annuitant - --_- --- Owner Payor Name EMLET,BERNICE EMLET,BERNICE EMLET,BERNICE Address 698 BALTIMORE PIKE GARDNERS, PA 17324 i • 698 BALTIMORE PIKE GARDNERS, PA 17324 4. .898 BALTIMORE PIKE GARDNERS, PA 17324 Tax ID ;**_~'*-5481 ***_*'_5481 Date of Birth 01/03/1929 Gender FEMALE I Beneficiary DORIS BREAM ~~ ~~ O - - t,g :mot: ^,: v Info Agency Name Reproserrtative Name `` n ~, 3` ~t~~. hrips://onset.ollionational.com/portaUsite/onnet/template.SOLO/Policy_Search/?javax.portl... 4/4/2011 m 0 r., w ++~ O~ v ~; L •~ ~ v V ~ N M N ~ 'J" ~N t ~M ~ v t ~~y K Q •N ~R> ^^ EQ F~~~a~~ o °o ion ~ 0 0 ~ ~ ^ ~ 0 0 ~_ T ~ N e- Q ~ !~ p' K r ~} ~ ~ r ~ ~ 0 a a ` ~ ZOO ~ ~~~m ~ z ~ ~~~ E~mz E ~ ~ Z = i ? 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