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Home My WebLink About99-0621J 1505610105 REV-1500 ex toz_17, ~F~, ; enns OFFICIAL USE ONLY PA Department of Revenue P ylvania - Bureau of Individual Taxes ~ ~~ ,,..., INHERITANCE TAX RETURN County Code Year File Number PO BOX z8o6ot -~ n~) ~~ Harrisburg, PA t~1z8-o6o>, RESIDENT DECEDENT ~ ~ C''1 ENTER DECEDENT INFORMATION BELOW Decedent's Last Name Suffix Decedent's First N<~me MI Deibler Jack D (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 O 1. Original Return QD 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O (Attach Co of will) 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes py (Attach Copy of Trust.) O 9. Litigation 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 Schedule O) (:ulitttSPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Freeburn & Hamilton, P.C. (7'17) 671-195 F .-: ~'r~ First Line of Address 2040 Linglestown Rd. Second Line of Address Suite 300 City or Post Office Harrisburg State ZIP Code PA 17110 Correspondents a-mail address: freeburn@pa-injurylawVer.com ---- REGISTER ~ S USE OIYiY -~ r} ~ O ~~~ -- 3 :'~ C ~~ ' c..a ~ DATE FILED .G°' Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statement:;, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of arer other than the personal representative is based on all information of which preparer has any knowledge. SIGN OF PE SON R- ONSIBL~ING RETURN DATE 04/02/2012 670 Whisler Road, Eaters, PA 17319 ~~~~r~vr rrttK,gFCE THER THAN REPRESENTATIVE DATE C/~,l~h/ 04/02/2012 ADDRESS 2040 Linglestown Rd., Ste. 300, Harrisburg, PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 ~.:t 7 `- "C _!`~ __• l ~: G --ri 1505610205 REV-1500 EX (FI) Decedents Name: JeCk D. Delbler RECAPITULATION 1. Real Estate (Schedule A) .......................................... ... 1. 0.00 2. Stocks and Bonds (Schedule B) .................................... ... 2. 1,127.82 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ........................ ... 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 60.48 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 0.00 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 1,188.30 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 0.00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............. .. 10. 0.00 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 0.00 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 1,188.30 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0.00 14. Net Value Subject to Tax (line 12 minus Line 13) ...................... .. 14. 1,188.30 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_ 15. 16. Amount of Line 14 taxable at lineal rate X .0_ 16 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 178.25 18 19. TAX DUE ....................................................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610205 1505610205 0.00 0.00 0.00 178.25 178.25 O REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT S NAME Jack D. Deibler STREET ADDRESS - --- 243 Columbia Road Apt. 1 - _... - _ _- ~ STATE I ZIP - Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 178.25 2. Credits/Payments A. Prior Payments _ _____ _ 0.00 B. Discount ___ __ ___ 0.00 Total Credits (A + g) (2) 0.00 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 178.25 Make check payable to: REGISTER OF WILLS, AGENT. 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 .............................................................................................................................. ^ ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ ^ 2. If death occurred after Dec. 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-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 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 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(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, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-i5o3 EX+ (y-u) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER JACK D. DEIBLER 00621 All properly jointly owned with right of survivorship must be disclosed on Schedule F- n more space is neetletl, insert atltlitional sheets of the same size ~H~IBLTON Your Personal InJury and Workers'. Compensation Attorneys April 6, 2012 Glenda Farner-Strasbaugh, Register. of Wills Cumberland Cpunty Courthouse 1 Courthouse .Square, Room 102 Carlisle PA 17013 Re: Estate of Jack D. Deibler Estate No.: 21.1999-00621 Dear Ms. Farner-Strasbaugh: RICHARD E. FREEBURN STEPHEN A. SCHNEIDER LAWRENCE F. BARONE ROBERT D. HAMILTON (1967-2005) Richard E. Freeburn Writer's Extension: 1 freeburn@pa-injurylawyer. com Per your letter dated April 3, 2012,. enclosed please find a check for $15.00 to file . a supplemental inheritance tax return for the above-referenced estate. I -have enclosed an oriJ~nal and twa (2} copies of an Inheritance Ta~c Return for the above- referenced file. It is my understanding that our .check for the tax owed of $178.25 has been processed. Therefore, kindly file the original .and forward a copy to .the Department of Revenue, and return atime-stamped copy to me in the envelope provided. Your attention is greatly appreciated. REF/mjf Enclosures c: David Lash Very truly yours, 1ST ~_ g. ~~ ~'o ~ ~~~, Richard E. Freeburn , m , ~ _..,, _ . ~ C: ~ ~;~„ ~ -. ~--'x; ~ '' - '_ ~.. "f-'1 2040 Linglestovvn Road, Ste. 300, Harrisburg PA 1711D vwvW.pa-injurylawyer.com (717) 671-1955 • Fax; (717) 671-1960 • (81)0) 303-8005 ,~ ,z _ r~ _ --- x ~~ ~ -vs ~.' ~ w C ~! C ~°-°~z Y o ~ x N ° ~ o~ ?- o ~z ~„ n 0 0 ;..a ca ~, ~. 0 3 ~ ~ as -a a' rs. ~:y,~ 7a ~T=, ti ~?~ W ~ ~ ~ -V L~ ~ ~ ~ ~ ~ CT' O ~ ~ O ~ =T" ~ O ;x7 O y N fD y• fD ..s ` r ~ , H,~'SLER o '~ e ~? s 'n ~a ~ ~ r cn 3 I;rJ <r ~ n~ - !C3 ~ s::~ 1 ,E.~ ~C)STAGF t k BUREAU OF INDIVIDUAL TAXES ~p~"""~"~ ~~~~ITANCE TAX INHERITANCE TAX DIVISION fl~L1f~1~~~A~ NT OF ACCOUNT PO BOX 280601 HARRISBURG PA 17126-0601 ~~ 2 SEP 24 P~1 f ~ 37 ~_~»_~'. ~~yy~~~~~Pf~~(~~~1~~N~~'S~~ COURT FREEBORN AND HAMIL+~ON'~PL°"•~ r'O" STE 300 2040 LINGLESTOWN RD HARRISBURG PA 17110-9568 Pennsylvania ~ DEPARTMENT OF REVENUE REV-1607 EX AFP Q2-11) DATE 09-17-2012 ESTATE OF DEIBLER JACK D DATE OF DEATH 06-10-1999 FILE NUMBER 21 99-0621 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE _ _-_•_ RE_TAIN LOWER PORTION FOR YOUR RECORDS _ ~ _ _ _ _ _ _ _ _ _ _ REV-1607 EX AFP C12-11) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF:DEIBLER JACK D FILE NO.: 21 99-0621 ACN: 101 DATE: 09-17-2012 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-20-2012 PRINCIPAL TAX DUE: 3,046.09 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 02-02-2000 AA407537 .00 2,867.84 04-02-2012 CD015790 .00 178.25 09-04-2012 CD016475 125.33- 125.33 TOTAL TAX PAYMENT ~ 3,046.09 BALANCE OF TAX DUET .00 INTEREST AND PEN. I .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE LS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES ~~ APPRA,~.$,~.[~.E Z, ALLDWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION ~_~ ~-9~F.''I~~~IDNS AND ASSESSMENT OF TAX PO BOX 280601 -, HARRISBURG PA 17128-0601 ~ _. _. ,_ ~.C ~.4 ~~ u.. ".~8..-9 , , FREEBORN AND HA ' r"y'~~ . `~}~ '~_' ~~b~c~(_~C~ CJ., P~ STE 300 2040 LINGLESTOWN RD HARRISBURG PA 17110-9568 pennsylvania' ~ ~~ R DEPARTMENT OF REVENUE REV-1547 EX AFP (12-11) DATE 08-27-2012 ESTATE OF DEIBLER JACK D DATE OF DEATH Ob-10-1999 FILE NUMBER 21 99-0621 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 10-26-2012 (See reverse side under Objections ) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE----- ~ --R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS ~ _ REV-1547 EX AFP C12-11~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: DEIBLER JACK DFILE N0.:21 99-0621 ACN: 101 ________ OR DATE: 08-27-2012 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 02 1. Real Estate (Schedule A) (1) .0 0 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) 1 , 127.82 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .0 0 of this form with your tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6 0.4 8 6. Jointly Owned Property (Schedule F) C6) .0 0 7. Transfers (Schedule G) C7) .0 0 8. Total Assets (8) 1 , 188.30 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .0 0 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .0 0 11. Total Deductions C11) .0 0 12. Net Value of Tax Return (12) 1, 188.30 ~13. Charitable/Governmental Bequests; Non-elected 9113 Tr usts (Schedule J) (13) .0 0 14. Net Value of Estate Subject to Tax (14) 19,561.70 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: • 15. Amount of Line 14 at Spousal rate (15) .0 0 X 0 0 = .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .0 0 X 0 6 = .0 0 17. Amount of Line 14 at Sibling rate (17) _0 0 X 0 0 = .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 20, 307.20 X 15 = 3, 046.09 19. Principal Tax Due c19)= 3, 046.09 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID 02-02-2000 AA407537 .00 2,867.84 04-02-2012 CD015790 .00 178.25 liALANL:t OF UNPAID INTEREST/PENALTY AS OF 04-03-2012 TOTAL TAX PAYMENT 3,046.09 BALANCE OF TAX DUE .00 INTEREST AND PEN. 125.33 TOTAL DUE 125.33 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE ~' FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER N0. CD 015790 FREEBORN RICHARD E 4415 N FRONT STREET HARRISBURG, PA 17110 -- fold ESTATE INFORMATION: ssrv: ~s~-2s-7x25 FILE NUMBER: 2199-0621 DECEDENT NAME: DEIBLER JACK D DATE OF PAYMENT: 04/03/201 2 POSTMARK DATE: 04/02/201 2 COUNTY: CUMBERLAND DATE OF DEATH: 06/ 1 0/ 1 999 REV-1162 EX111-961 AMOUNT 101 ~ S 178.25 TOTAL AMOUNT PAID: REMARKS: CHECK# 3291 SEAL INITIALS: CJ S 178.25 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BL.~R:.N ILTC~N Your Personal Injury and Workers' Gompensatton Attorneys Apri12, 2012 Glenda Farner-Strasbaugh, Register of Wills Cumberland County. Courtht~use 1 Courthouse Square, Room 102 Carlisle PA 17013 RICHARD E. FREEBURN STEPHEN A. SCHNEIDER LAWRENCE F. BARONE ROBERT D. HAMILTON (1967-2005) Richard E. Freeburn Writer's Extension: 1 freeburn@pa-injurylawyer. com Re: Estate ofJack D. Debler Estate No.: 21-1999-00621 Dear Ms. Farner-Strasbaugh: Enclosed please fmd an original and two (2) copies of an Inheritance Tax Return for the above-referenced file, together with a -check for $178.25. Kindly :file the original. and: forward a copy to the Department of Revenue, .and return atime-stamped copy to me in the envelope provided. Your attention is greatly appreciated. Very truly' yours, Richard E. Freeburn REF/mjf Enclosures c: David. Lash Mary Huber Roseanna Zurovetz 2040 Linglestown Road, Ste. 300, Harrisburg PA 17110 www.pa-injurylawyer.com (717) 67I-1955- • Fax: (717) 671-1960 • (800) 303-8005 1~Jtl1SC-r! ! ~'1 ~'~ I ~~ C'~ ~ •- YY ~ Ci ~ L ~~~ '~ ~ u a Q ~': ': L"77si,J' V' fl ~r ~ ~ e.~~~ 0 ~, a~ •~ ~ N CC C O ,-. ~J ~ O ,- ~ O O O: ,.~ U ~ ~ ~ ~' m ~ ~ ~ ~ cr, ~ ~ O a~ v ~ ,~~ ~ ~ N t, ~ ~ ~ ~~a ~ ~ ~ a~ -~.~ ~ ~ o U C.7 U r-+ U 0 0 M tli y-+ N "C •~ O 0 O Ct ~+ ~ ,-a W E 3 ~ ~ ca o ~ c x y a ~ oo °;° c ~ ~ ;•~ ,.n s~ ~ y~ •s. ~ ~ d~ c. ~ o ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUPEAU OF INDI V IDUAL TAXES OEPi. 280801 HARRIBBURG, PA 1 ]128A601 RECEIVED FROM: FREEBORN RICHARD E 4415 N FRONT STREET HARRISBURG, PA 17110 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1182 EX111-981 NO. CD 016475 ACN ASSESSMENT AMOUNT CONTROL NUMBER ,~ ESTATE INFORMATION: Ssty: ts1-28-7825 FILE NUMBER: 2199-0621 DECEDENT NAME: DEIBLER JACK D DATE OF PAYMENT: 09/05/2012 POSTMARK DATE; 09/04/2012 COUNTY: CUMBERLAND DATE OF DEATH: 06/ 10/ 1999 101 ~ 5125.33 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK# 3537 fNITIALS: CJ RECEIVED BY: S 125.33 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS .SRN TON Yow Personal Injury and Workers' Compensation Attorneys September 4, 20 i 2 Glenda Farner-Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle PA 17013 Re: Estate of Jack D. Deibler Estate No.: 21-1999-00621 Dear Ms. Farner-Strasbaugh: :RICHARD E. FREEBORN ;STEPHEN A. 9CHNEIDER LAWRENCE F. BARONE ROBERT D. HAMILTON (1967-2005( Richard E. Freeborn Writer's Extension: 1 freeburn@pa-injurylawyer. com Per a notice from the .Department of Revenue, enclosed please fmd a check in the amount of $125.33. Very truly yours, ~- Richard E. Freeborn REF/ gjh Enclosure c: David Lash. (w/enc.) Mary Huber (w/enc.) Roseanne Zurovetz (w/enc.) ., r 1'J ~} - ~ ~~ m ~~r.. V' ~ ! :;ril r , C ~J ~ a ` Te C= -_, C ~7. w i~- ~' D to ~ 2040 Linglestown Road, Ste. 300, Harrisburg PA 17110 wcvw. pa-inj urylawyer. c om (717) 671-1955 • Fax: (717) 671-1960 • (800) 303-8005 ~~_~ pa pm „o ~a aKac 9 ~aNOZO Ll P }~t1 T T v°.t .+ ~ O y p R m ~ ~e + r 6 ~'" H G p O W N r ° F . c ~ =r o Z G = yy G1 y K ~ m o ~ N -+ x £ Y S Z r _,;; _ . ~~ r-' 9 ~ V ~ ~ ~ ( 'i l Z,K r ~ A C'. US "0 .o ~ _ G '~ ~ ~ cJ W _ . ~^ O ~ ~ Z ~ e ~ D ~ / m$ r' ~ Hm A H G "1~ 1~ my~>^ roNO~CCi N `J' v m £ml ~ ~ G rY ° A NO ~ M r dmd h ~ r ~ ~ M ZXin~y+, a c m 1 G T G S d>s zm u+ m'H' N A X ZOO Z N -~ a y 9 ~y T r ~ m q A > ~ £ ~ T ~ Y 'L m T o K~' o ~ ~o m rya =,Dr~ ~ sm ~~ ~ A o ~ a ro,b za~ cae~r+ X N ~ N ~ y~ p ~ N ~ ~ ~~. 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