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Home My WebLink About04-12-12 1505611185 FI 11 02 REV-1500 EX ) ) ( - ( OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN ~ I ~ ~ ~~ Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 175-28-7442 0927201], 04221920 Decedent's Last Name Suffix Decedent's First Name M I WIEBELT DOROTHY D (If Applicable) Enter Surviving Spouse's Information Below MI ' Spouse's Last Name s First Name Suffix Spouse Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ® ^ 2. Supplemental Return ^ 3. Remainder Return (Date of Death Prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) Decedent Died Testate ^ 6 ^ 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 11 • Election to Tax under Sec. 9113(A) ^ 10. Spousal Poverty Credit (Date of Death Between 12-31-91 and 1-1-95) (Attach Schedule O) BE DIRECTED TO: CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL aAXm F D Telephone Number E Name BRIDGET M• WHITLEY, ESQ• 717-233-1000 First Line of Address 17 SOUTH SECOND STREET Second Line of Address 6TH FLOOR City or Post Office State ZIP Code HARRISBURG PA 17101 REGISTER OF WILLS USE ONLY ~ - `O .._ X7'1 _`~ _'Vi~ N , ~~Cz ~ - ~C _a _ fr RILED ~'^ 3.o- l rJ ~„'. --`Z-~ ~--~. i ". ~ correspondent'se-mail address: BMWaSKARLATOSZONARICH • COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE O IBLE FOR FILING RETURN DATE MARIANN HILLENBRAND y AD RESS MECHANICSBURG, PA 17050-2247 720 ALBERTA AVE SIGNF~ URE OF PREPAR R OTHE T~1AN REPRESENTATIVE DATE BRIDGET M• WHITLEY, ESQ• u/!/ /L ADD ESS 17 SOUTH SECOND STREET, 6TH FLOOR HARRISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611185 OM4647 3.000 1505611185 1505611285 REV-1500 EX (FI) Decedent's Social Security Number 175-28-7442 Decedents Name WIEBELT DORO THY ~- RECAPITULATION 1. Real Estate (Schedule A) 1 • ~ • ~ 0 2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3, 0 • 0 0 4. Mortgages and Notes Receivable (Schedule D) 4. 0 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. ~ • ~ ~ 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 5 8 3 ' 0 0 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property Requested rate Billin S 7. 4 , 8 7 5 . D 0 g epa (Schedule G) ~ 8. Total Gross Assets (total Lines 1 through 7) g. 5, 4 58.00 g. Funeral Expenses and Administrative Costs (Schedule H). 9. 2 , 2 9 9 •0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 3 31 • 0 0 11. Total Deductions (total Lines 9 and 10) , 11. 2 , 6 3 0 •0 0 12. Net Value of Estate (Line 8 minus Line 11) . 12. 2 , 8 2 8 •0 0 Charitable and Governmental Bequests/Sec 9113 Trusts for which 13 . an election to tax has not been made (Schedule J) , . 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) . 14. 2 , 8 2 8 •0 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 Q • 0 0 16. Amount of Line 14 t xable at lineal rate x .0 4~ 2, 8 2 8 .0 0 1 s. 12 7 .0 0 17. Amount of Line 14 taxable 0 0 0 0 • 0 0 • at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 • 0 0 18. 0 • 0 0 127.00 1s. 19. TAX DUE. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 1505611285 J OM4648 3.000 REV-1500 EX (FI) Page 3 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments ~ ' B. Discount ~ ' ~ ~ File Number (1) 127.00 Total Credits (A + B) (2) ~ ' ~ 3. Interest ~ , ~ 0 (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. ~ • ~ O Fill in box 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) 12 7 • 0 0 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No 1. Did decedent make a transfer and: X 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? . ? ® O 3. Did decedent own an "in trust 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)J. 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. OM4671 2.000 F2EV-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER: Doroth D. Wiebelt If an asset became jointy owned wkhin one year of the decedent's date of death, it must be reported on Schedule G SURVNINGJOIMTTENANT(S) NANF.(S) ADDRESS RELATIOIJSHIP TO DEC®B~IT A Hillenbrand, Mariann W 1720 Alberta Ave, Mechanicsburg, P1~ 17050 I Daughter inltir v nwNE~ PROPERTY: TOTAL (Also enter on Line 6, Recapitulation) S 583 If more space is needed, use additional sheets of paper of the same size. 9W46AE 2.000 REV-1510 EX+(08-09) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF NUMBER Doroth D. Wiebelt This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLIDETFENAAAEOFTFETRANSFEREE, THEIR REIATIOP15HIP TO DECEDEM Ate DATE OF DEATH o /o OF DECD'S EXCLUSION TAXABLE NUMBE TFEDATEOFTRMISFERATTPGFiACOPVOFTHEDEEDFORREALESTATE. VALUE OF ASSET INTEREST IF APPLICABLE VALUE ~• 1,071.51 Shares BehringerHarvard REIT I, INC. Account No: 21983 (1071.510 shares @ $4.55) 4,875 100.0000 0 4,875 Transfered September 27, 2011 to decedent's daughter Mariann Hillenbrand TOTAL (Also enter on line 7, Recapitulation) $ I 4 , 875 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+(10.09) pennsylvania DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER D r h D. Wi Decedent's debts must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: ~ Harvey's - Repast Lunch 2 TLF Kopriver's Florist B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) laimant 4. 5. 6. 7. 9W46AG 2.000 Street Address City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: The above administrative expenses and the debts listed on Schedule 2 are deductible as the Estate was insolvent and these items were actually paid by the co-owner of the bank account shown on Schedule F and the transfer on death securities shown on Schedule G. See P.S. Section 9126. Total from continuation schedules . DESCRIPTION AMOUNT 219 89 State ZIP TOTAL (Also enter on Line 9, Recapit If more space is needed, use additional sheets of paper of the same size. 1,500 460 31 2,299 Estate of: Dorothy D. Wiebelt Schedule H Part 7 (Page 2) Postage 31 Total (Carry forward to main schedule) 31 REV-1512 EX+(12-08) SCHEDULE Pennsylvania pEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES 8c LIENS RESI~NTDECEDENT FILE NUMBER ESTATE OF Doroth D. Wiebelt Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. VALUE AT DATE ITEM OF DEATH NUMBER DESCRIPTION 82 ~• Reading Food and Ankle 29 2 Alert Pharmacy 3 IROBC 220 TOTAL (Also enter on Line 10 Recapitulation) ~ $ 331 awasAH z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10} pennsylvania DEPARTMENiOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES IMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [InGude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Mariann W. Hillenbrand 720 Alberta Ave Mechanicsburg, PA 17050 100$ of Residue: 1,828 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. [I 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. If more space is needed, use additional sheets of paper of the same size. FILE NUMCEK: AMOUNT OR SHARE OF ESTATE 1,828 0 9 W 46AI 2.000 BUREAU OF INDIVIDUAL TAXES PO BOX 280601 Pennsylvania HARRISBURG PA 17128-0601 DEPARTMENT OF REVENUE REV-1543 EX AFP (05-11) PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE FILE No. 21 AND ACN 11173961 TAXPAYER RESPONSE DATE 11-10-2011 EST. OF DOROTHY D WIEBELT SSN 175-28-7442 DATE OF DEATH 09-27-2011 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: MARIANN W HILLENBRAND REGISTER OF WILLS 720 ALBERTA AVE 1 COURTHOUSE SQUARE MECHANICSBURG PA 17050-2247 CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. 0 RRSTOW N BANK provided the department with the information below, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If yoU are the Spouse of the deceased and any amount other than zero is reflected below on the Potential Tax Due line, note no tax may be due. but you must notify the department of your relationship to the deceased by checking Box C in PART 1 below and writing "spouse" in PART 2. If you believe the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. Please call 717-787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 147000785 Date 09-07-2010 To ensure proper credit to the account, two Established copies of this notice must accompany payment to the Register of Wills. Make check Account Balance $` 1 , 166.51 payable to "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax $ 583.26 months of the decedent's date of death, deduct a 5 percent discount on the tax due.- Tax Rate X • 1 5 Any inheritance tax due will become delinquent Potential Tax Due $ 87 • 49 nine months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPONDIiL' R`E~LT Ahl~~ OFFICIAL TAX ~S~SlAENT A The above information and tax due is correct. . ~ Remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or return this notice to the Register of Wills and C H E C K an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax Paid with the Pennsylvania inheritance tax return 0 N L Y filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART ~2 and/or PART ~ below. If indicating a different tax rate, please state OFFICIAL USE ONLY ~ AAF PART relationship to decedent: PA DEPARTMENT OF REVENUE ACCOUNTS PAD TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST 1 LINE 1. Date Established 1 2. Account Balance 2 $ 2__ , 3. Percent Taxable 3 X 3 4. Amount Subject t o Tax 4 $ 4 5. Debts and Deduct ions 5 - 5 6. Amount Taxable 6 `~ 6 7. Tax Rate 7 X 7 8. Tax Due 8 $ 8 DEBTS AND DEDUCTIONS CLAIMED PART 0 PAYEE DESCRIPTION AMOUNT PAID DATE PAID TOTAL CEnter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts I reported above are true, correct and complete to the best of m knowledge and belief. HOME C ~ WORK ( ~ loZ r..,~... o crr_uerllR TELEPHONE NUMBER AT ~ PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE FILE N0. 21 BUREAU OF INDIVIDUAL TAXES PD Box 2eo6o1 Pennsylvania AND ACN 11173961 HARRISBURG PA 17128-0601 DEPARTMENT DP REVENUE TAXPAYER RESPONSE DATE 11-10-2011 REV-1543 EX AFV (OS-13) TYPE OF ACCOUNT EST. OF DOROTHY D WIEBELT ^ SAVINGS SSN 175-28-7442 ® CHECKING DATE OF DEATH 09-27-2011 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: MARIANN W HILLENBRAND REGISTER OF WILLS 720 ALBERTA AVE 1 COURTHOUSE SQUARE MECHANICSBURG PA 17050-2247 CARLISLE PA 17013 0 RRSTO WN BANK provided the department with the information below, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If you are the spouse of the deceased and any amount other than zero is reflected below on the Potential Tax Due line, note no tax may be due, but you must notify the department of your relationship to the deceased by checking Box C in PART 1 below and writing "spouse" in PART 2. If you believe the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. Please call 717-787-8327 with questions. COMPLETE PART 1 BELOW * SEE REYERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 147000785 Date 09-07-2010 To ensure proper credit to the account, two Established copies of this notice must accompany payment to the Register of Wills. Make check Account Balance $ 1,166.51 payable to "Register of Wills, Agent". Percent Taxable X 50.000 NOTE: If tax payments are made within three Amount Subject to Tax ~` 583.26 months of the decedent's date of death. Tax Rate ~( , lj deduct a 5 percent discount on the tax due. Any inheritance tax due will become delinquent Potential Tax Due $ 87.49 nine months after the date of death. PART TAXPAYER RESPONSE 'I^ FAILURE`~TO~ RESP.U~ID;WILi. ARE',Sl1LI'~~"N'AN~.flFFICIAL_TAX:A5SES5HENT .; A. ^ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania inheritance tax return 0 N L Y filed by the estate representative. C. ^ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART 3^ below. PART If indicating a different tax rate, please state relationship to decedent: ~:i~~-- ,r -~:~.. ~ *~ . ;;tt TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS f`p LINE 1. Date Established 2. Account Balance 3. Perc=nt Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART 3^ 1 2 s X 4 $ ~~ 5 .Y $ 6 ;„`i 7 X ~ `:~ 8 '~ '» DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) 6 Under penalties of perjury, I declare that the facts I reported above are true, correct and complete to the best of m knowledge and belief. HOME C ~ WDRK C ) 7 fa TAXPAY R SIGNATUR TELEPHONE NUMBER AT BEHRINGERHARVARD ~ ~~ I'I'1111111'1111111"Illl'llllllllllll'llllll'lllllllllllll'll~~l DOROTHY D WIEBELT SUBJECT TO DST TOD RULES 2100 BENT CREEK BLVD STE 246 MECHANICSBUR6 PA 17050-1835 - - , _. ---- ------ - ---- II. ~S rL~iO~ naovoa 1 ~,.E 1 ~} ,J ~. __ - -- -- /~~rt~/ Account Transactions DISTRIBUTION CHECK September 1, 211 Page 1 of 2 Accolrn~r Iiv>~ORMA1'lON ,~ Your Financial Advisor H Account - IN-House Accounts Uvest Financial Services Inc 2810 Coliseum Centre Dr FL 1 Charlotte, NC 28217-2394 704-348-4304 By Phone Cal 1866-655-3650 7:OOam to 7:OOpm, Central Time, Mon -Fri .~d. On the web www.behringerharvard.com - --- _. _--~ Yri Wn~ing BEHRINGER HARVARD P.O. Box 219768 Kansas City, MO 64121-9768 Please send all investments and account changes to the above address. Please review to verify that all information about you and your investment is correct. If there are any changes, or you have questions regarding the details of your subscription, please notify your financial advisor or call our Investor Services Department directly at 1 (866) 655-3650. REIT I, INC Account Owner Fund Number Account Number DOROTHY D WIEBELT 3501 21983 SUBJECT TO DST TOD RULES Transaction Transaction Shares/Units This Total Shares/Units Date Transaction Description Amount Transaction Owned Beginning Amount ** $6,115.94 1,344.163 01/12/2011 DISTRIBUTION $11.20 0.000 1,344.163 02/02/2011 DISTRIBUTION $11.20 0.000 1,344.163 01/312011 SHARES REDEEMED DISABILITY $1,240.57 272.653 1,071.510 03/02/2011 DISTRIBUTION $8.93 0.000 1,071.510 04/01/2011 DISTRIBUTION $8.93 0.000 1,071.510 ~ ~ ~~ `~~~ ~,~ .~ ~ s~ ~{, S S ~._~. LL~ Skarlatos~.^~ ,visions. Sound ~'1dv~w. 5martcr ll~ 17 South Second Street, 6'h Floor Harrisburg, PA 17101-2039 717.233.1000 Voice 717.233.6740 Fax www.skarlatoszonarich.com April 11, 2012 Register of Wills 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Dorothy Wiebelt Dear Sir or Madam: I am enclosing the following for filing: ~_..~ n O rv 3~' -~;-, ~-r ,-r ~ r -. ~~~ ~ - ~~~ f_ Gs} ~ ~ -~ r (1) Original and one unt of $127 00 for InherrtancerTaxes owed.eturn. (2) Check m the amo (3) Extra copy of the 1St page of Return to be stamped and returned in the self-addressed, stamped envelope. If anything further is required, please advise. Thank you. Sincerely, ~ S. ~~~~~ Heather S. Wildes Estate Administrator heather n skarlatoszonarich.com Enclosures A Member of LawPactT"' - An International Association of Independent Law Firms o~ w O ~ '~ r N tf?a, ~~ 1 ~ ' `)11,~~ ~~ r'd 4• -_ U N M ~ M _ ~ QM ~ ~ O c~~ N° ~~ coo Q = ~ ~=a - a~~~~ _ ~ N ~ ~ o :~ -_ 'rn U c~ _ U~~U U J J _ = O U_ r- ~ ~ Q__~r