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Home My WebLink About11-16-121505610143 REV-1500 Ex (o2-,,, OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes cevaaTMENT OF SEVENUE PO 60X.280601 INHERITANCE TAX RETURN lam/ Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 ~ 2 ~ Z ~J~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 18 2012 03 05 1929 Decedent's L TER OF WILLS 1. Original Return ~ 2. Supplemental Return 4. Limited Estate ~ qa, Future Interest Compromise (date of death after 12-12-82) g Decedent Died Testate (Attach Copy of Will) ~ T Decedent Main ned a Living Trust (Attach Copy of~rust) 9. Litigation Proceeds Received ~ 1 D. S usal Povert~Credit (Date of Death b~tween 12-31- and T-1-95) 3. Remainder Return (Date of Death Prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Schedule O) MI CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number GARY L JAMES ESQ 717 533 3280 First Line of Address 134 SIPE AVENUE Second Line of Address City or Post Office HUNIl~LSTOWN Correspondent's a-mail address: gII~JSdC.COnI State ZIP Code PA 17036 REGISTER tLS USE,~ILY y.~ ` .- -~ m- ~„ ~, - can c . a '..O _ .. ~ i _ C , _ O ~ =- _ ca - .= DA ILED ~ fV 7['1 C~ r'-1 `i~ C~l ~-r°t t=--~ r_-.} -:, n rn d Under penalties of perjury, I deGare 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. DeGaration of preparer other than the persona"I representative is based on all information of which preparer has any knowledge. SIGN U OF PERSON RESPONSIBLE Fgft FI)_ING RETU N DATE t„~,i s°,~ZV)~~ Harold L Lesher (* -r ~ 3 ~ ~ z SIGNATUR 4 ADDRESS 134 Sipe e. PA 1701: REPRESENTATIVE HLlknmelstown, PA 1505610143 Gary L. James Esq. Side 1 DATE 2~ ~ ~x.z~ 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number oa~danrSName: Lesher, Geraldine M. 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 i3< Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous -Probate Property (Schedule G) ~ Separate Billing Requested............ 7. 1 , 0 3 9 ,17 6. 0 4 8. Total Gross Assets (total Lines 1 through 7) ........................................................ g. 1 , 0 3 9 ,17 6. 0 4 9. Funeral Expenses and Administrative Costs (Schedule H) .................................... 9. 5 , 500.00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............................ 10. 11. Total Deductions (total Lines 9 and 10) ................................................................ 11. 5 , 5 0 0 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ......................................................... 12. 1 , 033 , 67 6.04 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. 1 , 033 , 67 6.04 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.oo 1, 033, 676.04 15. O.00 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16. 0, 0 0 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. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 DECEDENT'S NAME Lesher, Geraldine M. STREET ADDRESS 591 Summit Drive CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 0.00 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. Make Check Payable to: REGISTER OF WILLS, AGENT. 0.00 0.00 (5) 0.~~ 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 :................................ x b. retain the right to designate who shall use the property transferred or its income :.................................. 0 c. retain a reversionary interest; or ........................................ ~ 0 d. receive the promise for life of either payments, benefits or care? .................. x ..... . . .......................... eath occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ^ ^ receiving adequate consideration? ................................................................................ .................................... x 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 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 (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. (1) Total Credits (A + B) (2) (3) (4) Rev-1570 El(+ (08-08) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONVYEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lesher, Geraldine M. 21 This schedule must be completed and filed 'rf the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TROAFNSFER.SATTACIiTA COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Allianz Annuity Policy # 70773394 -valued per letter 11,141.31 11,141.31 dated June 5, 2012; beneficiary is Harold L. Lesher 2 Allianz Annuity Policy # 70770999 -valued per letter 85,627.36 85,627.36 dated May 31, 2012; beneficiary is Harold L. Lesher 3 American National Annuity # 14822139 -valued per 152,727.32 152,727.32 letter dated July 25, 2012 4 Equitrust IRA Annuity contract # EQ0001107224F - 133,254.58 133,254.58 valued per letter dated June 25, 2012; beneficiary is Harold L. Lesher 5 Lincoln Annuity # 97-5523248 -valued per letter dated 73,659.36 73,659.36 July 24, 2012; beneficiary is Harold L. Lesher 6 Security Benefit IRA Contract# 1301149565 -valued 58,438.49 58,438.49 per letter dated July 25, 2012; beneficiary is Harold L. Lesher 7 Western National Life Insurance Company Annuity # 20,330.31 20 330 31 XP223290 -valued per letter dated October 19, 2012; , . beneficiary is Harold L. Lesher 8 1st Ed Credit Union Savings Account # 8780 -titled in 14,473.53 14 473 53 the Geraldine M. Lesher Living Trust dated March 28, , . 1995; valued per statement dated March, 31, 2012 9 199.203 units of American Century Real Estate Inv - 4,310.75 4 310 75 titled in the Geraldine M. Lesher Living Trust dated , . March 28, 1995; held in the Ameriprise brokerage account # 0000 6024 8887 6 021; valued per statement dated March 33, 2012 and public listing Total of Continuation Schedules I See attached a es TOTAL (Also enter on Line 7, Recapitulation) 1,039,176.04 (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 G (Rev. 08-09) Rev-1510 EX+ (08.09) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA ' INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Lesher, Geraldine M. 21 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S NUMBER THE DATE 0 TRANSFER SATfACFITA COPY OF THE DEED OR REAL ESTATE. VALUE OF ASSET INTEREST IIF APPLICABLE TAXABLE ~ VALUE 10 $15,000 Bucks Cnty PA Wtr & Swr Auth Rev Wtr Sys 16,355.70 16,355.70 Rev 5% maturity date 12/01/2041 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14 152; valued per statement dated March 31, 2012 11 Centric Bank Certificate of Deposit # 3032034 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; valued per letter dated May 29, 2012 3,181.69 3,181.69 12 1,240 units of Citibank NA Bank Deposit Program - titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14152; valued per statement dated March 31, 2012 1,240.00 13 52,856.112 units of Columbia AMT-Free Tax-Exempt 210,367.33 Bond A -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Ameriprise brokerage account # 0051 4106 2573 8 002 valued per statement dated March 30, 2012 and public listing 14 150.389 units of Credit Suisse Commodity Return 1,233.19 Strat C -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Ameriprise brokerage account # 0000 6024 8887 6 021; valued per statement dated March 30, 2012 and public listing 15 $10,000 Danville PA Area Sch Dist Montour & 10,455.80 Northumberland UT AGM B/E GO DD 5% maturity date 05/01/2037 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459 -14152; valued per statement dated March 31, 2012 1,240.00 210,367.33 1,233.19 10,455.80 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) Rev-1510 EX+(08-08) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Lesher, Geraldine M. 21 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S NUMBER THE DATENOF TTRANSFRER.SATfACIiTACOPY OFTHE DEIED OR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) TAXABLE VALUE 16 $5,000 Delaware Valley PA Regl Fin Auth Loc Govt 5,692.30 5,692.30 Rev Ser A AMBAC B/E DD 5.5% maturity date 08/01/2028 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459 -14152; valued per statement dated March 31, 2012 17 $5,000 EI Monte Calif City Sch Dist Rfdg Ser A-FSA 5,025.10 5,025.10 U/T 6.25% maturity date 05/01/2025 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14152; valued per statement dated March 31, 2012 18 $25,000 Halifax Hospital Medical Center Hospital Rev 26,805.00 26,805.00 Bds Sr 5.375% maturity date 06/01/2031 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14152; valued per statement dated March 31, 2012 19 1,200 shares of Hershey Company -titled in the 72,708.00 72,708.00 Geraldine M. Lesher Living Trust dated March 28, 1995; valued per public listing 20 985.577 units of Hines Real Estate Investment Trust - 7,667.79 7,667.79 titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; valued per statement dated March 31, 2012 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) Rev-1510 EX+(08-08) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Lesher, Geraldine M. ~~ ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S NUMBER THE DATE O RANSFER SATTACN A COPY OF THE DEED FOR REAL EST TE. VALUE OF ASSET INTEREST (IF APP ICABLE) TABLE VALUE 21 $15,000 Las Vegas New Convention S AGM B/E Rev 16,314.45 16,314.45 OID 5.5% maturity date 07/01/2036 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14 152; valued per statement dated March 31, 2012 22 $10,000 Michigan Higher Ed Student Ln Auth Rev 9,981.80 Student LN Ser XVII-P 4.875% maturity date 03/01/203 - titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14 152; valued per statement dated March 31, 2012 23 961.794 units of Oppenheimer PA Municipal C -titled 10,945.22 in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Ameriprise brokerage account # 0000 6024 8887 6 021; valued per statement dated March 30, 2012 and public listing 24 $10,000 Philadelphia PA AU FOR IND DV Pension 10,514.20 FDG-Retrmnt Sys A 6.35% maturity date 04/15/2028 - titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14152; valued per statement dated March 31, 2012 25 $15,000 Philadelphia PA Sch Dist Book Entry Ser E 16,872.75 6% maturity date 09/01/2038 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14152; valued per statement dated March 31, 2012 9,981.80 10,945.22 10,514.20 16,872.75 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) Rev-1510 EX+ (08-09) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Lesher, Geraldine M. ~~ ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S NUMBER INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND INTEREST EXCLUSION TAXABLE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE) VALUE 26 1,391.27 units of PIMCO Total Return A -titled in the 15,429.18 15,429.18 Geraldine M. Lesher Living Trust dated March 28, 1995; held in the PIMCO Account # 7050031723; valued per statement dated March 31, 2012 and public listing 27 $20,000 Pittsburgh & Allegheny Cnty PA Sports 8~ 21,581.40 Exhib Auth Sales Tax 5% maturity date 02/01/2031 - titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14 152; valued per statement dated March 31, 2012 28 140 shares of PPL Corporation -titled in the Geraldine 3,978.80 M. Lesher Living Trust dated March 28, 1995; valued per 29 $10,000 Stockton Calif Redev Agy Rev Stockton 8,133.90 Events CTR Arena Proj 5% maturity date 09/01/2036 - titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14 152; valued per statement dated March 31, 2012 30 $5,000 Tangipahoa Parish LA Hosp SVC Assured Gty 5,236.60 B/E Rev 7.2% maturity date 02/01/2042 -titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Morgan Stanley Smith Barney brokerage account # 697-06459-14152; valued per statement dated March 31, 2012 21,581.40 3, 978.80 8,133.90 5,236.60 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) Rev-1570 EX+ (08-09) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TALC RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Lesher, Geraldine M. 21 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S NUMBER THE DATE OF RANSFER.SATTACH ACOPY OFTHE DEED FOOREREAL ESTATE. VALUE OF ASSET INTEREST (I APPLICABLE) TAXABLE VALUE 31 228.052 units of Transamerica Short-Term Bond C - 2,344.37 2,344.37 titled in the Geraldine M. Lesher Living Trust dated March 28, 1995; held in the Ameriprise brokerage account # 0000 6024 8887 6 021; valued per statement dated March 30, 2012 and public listing 32 Wells Real Estate Fund -titled in the Geraldine M. 3,148.46 3,148.46 Lesher Living Trust dated March 28, 1995; valued per letter dated July 25, 2012 TOTAL (Also enter on Line 7, Recapitulation) 1,039,176.04 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) REV-1151 Ex+ (10-09) COM INC~NT D~ECEI,~VANIA SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Lesher, Geraldine M. y~ ~~~ ........... ......w ... . crv. acaa vn va.ncuu~c ~. ITEM DESCRIPTION M AMOUNT A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s) Commission Paid 2. Attorney's Fees James, Smith, Dietterick ~ Connelly, LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 5,000.00 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 500.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 5,500.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Lesher, Geraldine M. 21 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Gosh 1 James Smith Dietterick & Connelly LLP -reserve for estate administration closing costs 500.00 H-67 500.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (01-10) COM INO~D~EryN$YLVANIA SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Lesher, Geraldine M. y~ RELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Harold L. Lesher Spouse 100% of residue 1,033,676.04 591 Summit Drive Carlisle, PA 17013 ~ ~ Total I 1,033,676.04 Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 01-10) ~ OI <t q ~ M 0 ~ h - ~ ~/~, ~ O N U) J' t f~ q~ _ Q " ~ ~ (~, °- C~ c~i> (~ N ~_ ~ ~ C~ N { .-- O L N • d d' N ~. td ~- a J J T O O C ~J C ~ O p i y(00 'C O ~ ~ CD Qd N ~ T 0 d ~ ~ _ E co O ~ L ~ ~ ~ r Q ~ ~ t N ~ ~ O ~ ~ O ~ ~ ~ ~ ~ ~ N ~ ~~ ~ ~ ~~~ Uco U ~ U ~ U