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HomeMy WebLinkAbout08-22-111505610143 REV-1500 EXr41-10) PA Department of Revenue Imo- OFFICIAL USE ONLY pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO Box.2sosoi INHERITANCE TAX RETURN 21 ~ ~ ~1 ~~ >I 1 Harrisburg, PA ~ 7128-060 RESIDENT DECEDENT V `'1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 180 07 1593 06 13 2011 04 19 1924 Decedent's Last Name Suffix Decedent's First Name MI TOCKET NEILO J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Retum ~ 2. Supplemental Return 3 Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ qa. Future Interest Compromise (date of death after 12-12-82) ((~~ l-J 5. Federal Estate Tax Return R wired eq ~___1 g Decedent Died Testate ~J (Attach Copy of Will) ( L~ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received ~ 1 p. Spousal Poverty_ Credit (date of death between 12-31- 1 and T-1-95) ~;~ ~ ~ 1 ~,~ .Election to tax under Sec. 9113 A ( ) -- (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DAVID J LENOX 71.7 4 3 2 9 6 6 6 First line of address 3 N BALTIMORE ST Second line of address City or Post Office State ZIP Code DILLSBURG pA Correspondent's a-mail address: daVelenOX@COn1CaSt.net REGISTER OF~ILLS USE ONLY .,.-- ~ ,,_. -_ o.. _ , 'T}~ r - 3 ~-~-; ~ ~ - C~ ~- "~ ~.. ,~ <,` i'7'1 !`ti ;~ f ~7 --ti ~- DATE F D ----- - ;...__ ~. 4, ~ J :;~-~ --t--~ ,; -' .,~, + ~J,_ i`r ~ vnoer penat[les or perjury, t deGare that I have exam d this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, ct and complete. DeGaration of preps r other than the personal representative Is based on alt information of which preparer has any knowledge. SIGN RE PERSO SPONSIBLE F FILING ~RN DATE ~ Ai ~r - - , nthia A. Shee s-~i~ 7 Longwood Drive, Mechanicsburg, PA 17050 SIGNAT PREP THER AN REPRESENTA D TE David J. Lenox g ~ - ~~ ADDRESS 3 N. Baltimore St., Dillsburg, PA Side 1 1505,10143 1,505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedents Name: Tocket, Neilo J. 18 0 0 7 15 93 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) .............................. 4 .......................... . 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 2 , 217.15 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous I~.oq Probate Property (Schedule G) S u eparate Billing Requested............ 7. 42,650.14 8. Total Gross Assets (total Lines 1-7) .............. 8 . 4 4, 8 6 7. 2 9 9. Funeral Expenses 8 Administrative Costs (Schedule H) ....................................... 9. 1 , 3 98.4 7 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............................. 10. 2 , 68 9.05 11. Total Deductions (total Lines 9 & 10) .................... ............................................... 11 • 4 , 08 7.52 12. Net Value of Estate (Line 8 minus Line 11) ......................... . ................................ 12. 4 0 7 7 9 7 7 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which , . an election to tax has not been made (Schedule J) ............................................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. 4 0 , 7 7 9 . 7 7 TAX COMPUTATION -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 .00 15, ~ . 0 ~ 16. Amount of Line 14 taxable at lineal rate X .045 4 0, 7 7 9. 7 7 16. 1, 8 3 5. 0 9 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0, 0 0 19. Tax Due .................................................................................................................. 19. 1 , 835.0 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L 1505610243 15D5610243 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Tocket, Neilo J. STREET ADDRESS 2100 Bent Creek Blvd. CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 91.75 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. 1,835.09 91.75 (5) 1, 743.34 Make Check Pa able to: REGISTER OF WILLS,. AGENT. ~, .: : : ~, F ~ _ , ... a.. , . ,, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOC KS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................................ .... ........................................... x 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? ............................................................ ~ x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................. ...................... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^x 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 survivin spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. 9 For dates of death on or after January 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 beneficiaries 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. File Number 21 STATE ZIP PA 17050 (1) Total Credits (A + B) (2) (3) (4) Rev-1508 EX+ {6-98) COMMONWEALTH OF PENNSYLVANIA INNFRITeNt^c Tev ocr iow~ SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FfLE NUMgFR "-' ~~-~-•~„--•••-•s ~^••~~ ~~•~~ .~~~ ~~y~~~ car surnvorsmp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Refund Bridges at Bent Creek 2 Refund Comcast 3 Refund United American Insurance VALUE AT DATE OF DEATH 2,073.50 14.65 129.00 TOTAL (Also enter on Line 5, Recapitulation) I 2,217.15 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY T....L..~ wl..:~.. ~ FILE NUMBER 21 I rns scneoule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 CCIVER SHEET is yes. ~~, ~ ~ ~~~ ~ ~Na~C +~ ~ ~aeueu, aaDl[lonai pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) COMMONWEALTH OF PEN YLVANIA INHE~IT CE TAX R T~RN RE (DENT OE EDEN ESTATE OF Tocket, Neilo J. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ITEM N MBE A. FUNERAL EXPENSES: FILE NUMBER 21 AMOUNT See continuation schedule(sj attached I 883.47 Debts of decedent must be reported on Schedule I. DESCRIPTION B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State zip Year(s) Commission paid 2. Attorney's Fees The Wiley Group, PC 500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15.00 TOTAL (Also enter on line 9, Recapitulation) I 1 398 47 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF Tocket, Neilo J. FILE NUMBER 21 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex -nSpc 1 Funeral Luncheon 569.36 2 Mapezzi Funeral Home Copyright (c) 2002 form software only The Lackner Group, Inc. 314.11 H-A 883.47 Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE i DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Tocket, Neilo J. FILE NUMBER 21 Report debts incurred by the decedent rior to d th p ea that remained unpaid at the date of death, including unreimbursed medical expenses ITEM . NUMBER DESCRIPTION VALUE AT DATE 1 OF DEATH Alert Pharmacy 15.43 2 Alert Pharmacy 23.62 3 Return of Veterans Administration Automatic Deposit 1,644.00 4 Visiting Caregiver Bill Owed at date of death 1,006.00 TOTAL (Also enter on Line 10, Recapitulation) I 2,689.05 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+ (11-08) COMM_Q~~EAITDF pF~~yLyANIA SCHEDULE J BENEFICIARIES ESTATE OF Tocket, Neilo J. FILE NUMBER 21 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOU PERSON(S) RECEIVING PROPERTY DECEDENT I TAXABLE DISTRIBUTIONS [include outright spousal (Words) distributions, and transfers under Sec. 9116 a 1.2 1 Susan Richter Daughter 50% 8 Irongate Court Mechanicsburg, PA 17050 2 Cynthia A. Sheely Daughter 50% 7 Longwood Drive Mechanicsburg, PA 17050 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 ovOeasheet as a I ~ jI• NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS T OF ESTATE ($$$) 20,389.89 20,389.89 40,779.78 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET Copynght (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) LISTENING IS JUST THE BEGINNING.'" July l , 2011 The Wiley Group 3 N. Baltimore Street Dillsburg, PA 17019 Dear Mr. Lenox, RE: Neil J. Tocket, deceased June 13, 2011 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following account was open at the date of death: Checking #3622-22782 Date of death balance $42,,650.14, opened 10/23/02, titled in his name alone In. Trust For Cynthia A. Shealy and Susan Richter (Cynthia and Susan both added 3 /25/ 11) If you have any other questions, please feel free to contact me at (717) :Z91-2436. Sincerely, ~~ .loshua A. Groff Credit Confirmation Pr;,c?ssor VV~~~~~~~~~~ This in#or~nation is #umighed as a matter of Ausineas oaarlesy in answer to your wry, and is br your confidant~at uoe only. The bank #umishfia~ this information does rx~1 repreeerx t-r quarxntee the accuracy, completeness or rel+>ab~ity of the information provided, No resExx>rgibility sa a ~ the hank or any of its officers. ampbyeee or aper>~. My c+pbion Herein expresfB>•<i is sr,h~~ct is change without notice 1.800.FULTON.4 ~ fultonbank.com Fulton Bank. N A Me.-~;~.- ~- sir ~~.,,-,t~pr of the Fulton F:nanri,,~ '- ~n,~l Jan M. Wiley David J. Lenox THE WILEY GROUP Attorneys at Law August 19, 2011 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 In Re: Neilo J. Tocket, deceased Enclosed please find an inheritance tax return and original death certificate for this non-probate estate. I am also enclosing a check in the amount of $1,743.34 for payment of the inheritance tax, and a check in the amount of $15.00 for the tiling fee. Please return the receipts to my attention. I am enclosing an envelope for your use. Sincerely, David J. Lenox., Esquire DJL/sdg encl. 3 N. Baltimore Street • Dillsburg, PA 17019 Phone: (717) 432-9666 (800) 682-4250 Fax: (717) 432-0426 i1~F.90~ n.~ V.(lil; This is to certify that this is a true copy of the record which is on file in the Pennsylvania L-epartment of Health, in accordance with the Vital Statistics Law of 1953, as amended. WARNING: It is illegal to duplicate this copy by photostat or photograph. - Marina O'Reilly Matthew Acting State Registrar 0272704 No. H705-U3 REV 11/2006 TYPE !PRINT IN PERMANENT ~ByACK INK I r. JU L 012011 _; ate ~: ~'- ~~ ~ ~+ _. _~ ~-- - w_•t~ C~ O ~ ~ ~: COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS ~~ V ~ ~ - ~r ~_._, CERTIFICATE OF DEATH ~ "; ; r ~' '~-^z~ (See instructions and examples on reverse) CTATF F11 C Al11AA000MCI ~-~ i.../ i. Name d Decedent (First, middle, Iasi, suffix) 2. Sex 3. Sodal Security Number 4, of Death (Month, day, year , Neilo J. Tocket Male 180 - 07 - 1593 ~. . 1 1 5. Age (Last Birthday) lAMer 1 ar Under 1 da 6. Date d Birth Month, da , rr 7. BiM ace C' and state or for e' n coon 6a. %ace of Death Check one Months Days Hours Mnutes Hospital: Other 91 yrs. A ri 1 19 1920 Pen 1 PA ^ Inpatient ^ ER / Outpebent ^ DOA Nursing Hone ^ Residence ^ otrt« -Specify: 86. County of Death &. Ciy, Boro, Twp. of Death 8d. Faciiry Name (If nd institution, ghre street and number) 9. Was Decedent of Hispanic Origin? ®~ ^ Yes 10. Race: American Indian, Black, WMte, etc. ~ al yea, apecky aban, (spe~; Ctiimberland Silver in Spr g TWp. Bridges At Bent Creel{ Mexican, Puedo Rican, etc.) Wlz7. e 11. Deadent's Ustrel d work done mast d world Me. Do rat state refired 12. Wes Decedent ever In the 13. Decedent's Education (Speciy only higtx~at grade comp leted) 14. Marital Status: Marred, Never Married, 15. Surviving Spo use (If wke, give maiden name) Kind of Work ~nddBu~ine~s/Industry U.S. Amred Forces? Ebmenbry /Secondary (P12) College (1-0 «5+) W~~' Div«ced (sG~H) District Mena Retail ~ Yea ^ No 16. Decedent's Meikng Address (STreeL oily I town, state, zip coda) Decedents lvania - L~f S11Ver SAr1I1CX d i ~ ~nt ' L~ ~~ 21 00 Bent Creek B1Vd. Twp, v e n e m 17c. Yes, Decedent Lived Actual l3esiderae 17a. Sffite - Township? ed ~t0 ived wthin ~ Cucnberlarbd 17d. ^ qc 17b t C Mechanicsburg, PA 17050 L j oun y . City/ Boro 16. Fathers Name (First, rttiddle, last, suffix) 19. Mother's Name (First, midde, maiden sumeme) Van Zbcket Johanna Zanette 20a. IMormaM's Name (Type /Pmt) 20b. InfonreM's Masing Address (Sheet, pN /town, affita, zp code) Cynthia A. Shealy 7 Lon Drive Mechanicsb PA 17050 21 a. Method d Dlspoaltion r ~ Cremation ^ Donation 21b. Date d Diapmkion (Momh, day, year) 21c. Plaa d DbposAion (Name of cemetery, crematory «dMr pba) 21d. Location (City/town, state, zip code) ^ Budd ^ Removal from Stab i Wr CramMlort «DOnatlon AWhodzad ^ ~,,,,- r EyYadlealF~tantYrer/CarorrrT ®Yes^ No June 15, 2011 HOlli er Cremat0 Mt.Hpll Sri s PA, 22a unerel «person acting a such) z2b. Licenr Number 22c. Noma and Address d Fadlity . 8 Market Plaza Way ~ FD 014889 Mal zzi Funeral Hone Mechanics PA 17055 ' atgn certify' 23a. o the best d my , deslh du to end place stated. (Signature and title) 23b. License Number 23c. Date Signed ( th, day, r) 1> ~ ref ova at t:~ d d.a oy 9 ~ ~ /3 6 ~~. ddrtn. - s Ibme 24.26 ~ ~ bt, ~~ 24. Time d Death 25. Dale Dead ( nth, day year) 26. Was Casa R Mafiosi Examiner /Coroner br a Reason Otlrer than Cremation « Donation? who prorarxar death. QZ . ,r '7 1r` M. ~ /3 ~ ~ ^ Vr No CAUSE OF DEATH (SN htatruetlons and examp ) r Approxkneb interval: Pad II: Eider dher f>wmi6aerd conditions contrbutire m death. 26. Did Tobacco Use Contdbu[e to Death? Item 27. Pad I: Enter the -diseases, irgurbs, « compliratlons • Mtat directly caused the firth. DO NOT enter terminal events such as cardiac arres4 r Onset to Death but not resukng in the undedylrg cause given in Pad I. ^ yes ^ Probedy respkaary anest, «vereicubr fibrillation vrikaut ahowirp the etiology. List on each line. r r ^ No ^ Unknown IAMEDIATE CcAUSE /IFinal disease or i 29. It Female: rnrdidon resnrltlnq in dam) _~ a r ^ Nd re nant within ast ear Due b oQ: r $e~~pagy ~ ~, M rY, b i _ p y p g ^ Prognant at time d death ^ badrq b the tear fisted m lire a. r Einar bra UNDERLYING CAUSE Duero (« coreaquence oq: ~ Nd pregnant, but pregnant within 42 days of death (d'err « hjury that Ndtlabd firs °' t 43 d t 1 ^ N b ~ events rrnltirg n deelh) LAST. Due to jor as a coreequance oQ: r year ut pregnan ays o ot pregnant, berore firth d. ~ ^ Unknown 'rf pregnant within the past year 30a. Was an Autopsy 30b. Were Auropsy Rndhgs 31. Man of Death 32a. Date of Injury (Month, day, year) 32b. Descdbe Haw Injury Oa.urred 32c. Place d Injury: Hama, Farm, Street, Factory, ~ Perkaned. Avaibbb Pri« ro completion of Cause of Death? Natural ^ Fbmidde office Building. etc. (SpedlyJ ^ ~ ^ ^ ^ Accident ^ Pendng Irneetigation 32d. Time d Injury 32e. Injury at Work? 32f. 11 Tronspodalion bjury (Specify) 32g. Laetion of (Street, GN /town, sffiffi) Yes Yes No ^ Suicide ^ Could Nd bs Determined ^ Yes ^ No ^ DriverlOpsreror ^ P nger ^ Pedestrian M. ^ Other - Specify: 33e. Certifier (check oNy one) 33b. Signaro ~~ Ne of Certifier ~~ CartYyNtp physlWn (Physiden cerlilying cause d firm when arother physicffin has pronounced death and Meted Item 23) dsstAoccunaddrbtheuuee(a)endmrnerrstatad Ta1MMatdm lugwbd e --------------------------------- , y p 33c. 33d. D ( r) , ' Prorauttdrq and grtllylnp ptryskir (Phyaldan batlr pranouraing death and certilyirq ro cause d death) nd dw to tM a n r ^ t th ti d l ce r( ) a d t t d d lh d d b e d ' _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ me, . an p a , a u a n ma r r s a e aa oecurre a e a To tlN Mat d my gaa a 0•, • t bdigl ErrNrtar/Corottar i M tkre, rqb, and pba, and tlw to the ars(e) and rrenrter u afated_ ^ On the Mob of examinaUon and / «Invsatlgetbn, b my opinion, bMh eceurrod al t 34. N me d ComPbbd use d Drih (Item 27 / Pd a /~ ~ y ~ N r ^ 35. a r ` ~ a ~ l Dale FNad (Month, de , yrr) ~ ~/ I ! ~ Q~ i r r ~R•+' / '' ~ I I I I . l i t! ~ i3"o~a!/ ~ ~ y0~1-~ 1~~ Lour rhe'.r ,5r. LQrn n.e, r~ Disposition Pem,k No 0599469 .~~~ , A. `,,, aoj Q a~n3ao~ ~ . \\ ~~ k, • ~`y~~ :~ 3 m i P~ 0 .~ - ~ ~~ ~ ~~ ~a no ` ~~ oQ ~ ~~ W . ~ ao m~ Q M 1 N O N U ~ ~ M ~ •--~ ~ O ~ O 0 ~~ ~~-. ~ ~ ~ a 0 ~ ~ ~ ~ a~ ~ O _,, ....~ ..~ ~ ~ x U 0 U