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HomeMy WebLinkAbout11-29-12 IN RE: Estate Of Heinz Georg Juhl IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.2011-01091; PA FileNo. 21-11-1091 FAMILY SETTLEMENT AGREEMENT This Agreement entered into this day of , 2012, by and between Rosemarie Greaser in her capacity as Executrix of the Estate of Heinz Georg Juhl and the following individuals: Marina Terwilliger Rosemarie Greaser ~ co ~ ~m Ray Juhl m ~ ~. ~ ~ Jason Greaser m = n c N ~ Karl Greaser ~ ~ m '~ rn m Conan Greaser ~ ~; ~ rD ~' ° Thomas Juhl ° n ° `n -°,~ ° Eva Albracht o ~ "'~ ~ -n ~ o ~ m D US N O BACKGROUND `~ ~ 1. ("Decedent") died on September 25, 2011, a resident of Cumberland County, PA and leaving a Will dated April 28, 2003. 2. Decedent's Will was admitted to probate by the Register of Wills of Cumberland County on October 17, 2012 and letters testamentary were issued to Rosemarie Greaser. 3. Decedent's Will is attached hereto as Exhibit "A". 4. The Executrix advertised the grant of letters Testamentary, prepared and filed a Pennsylvania Inheritance Tax Return and federal and state income tax returns and paid the appropriate taxes thereon. 5. Except for Federal and State income taxes for the year 2012, the Executrix has paid all the taxes, debts and expenses of the estate known to her and she has no knowledge of any Page 1 of 8 unpaid claims, absolute or contingent, which may be asserted against the estate nor does she have any reason to believe there are any such claims. 6. An accounting and schedule of distribution showing that $625,492.89 is available for distribution to the beneficiaries is attached hereto as Exhibit "B". 7. Pursuant to the Will, three grandchildren of decedent (Jason Greaser, Karl Greaser, Conan Greaser) shall each receive 25% of $] 11,488.62. Pursuant to an agreement of the undersigned, a fourth grandchild (Thomas Juhl) shall also receive 25% of $111,488.62. This figure is arrived at as follows: Proceeds of sale of real estate $118,958.1 I Net proceeds of sale of personal property $4,856.38 Commission to auctioneer who sold house ($2,850.00) Estate expenses allocable to grandchildren 9 475.87 Total to grandchildren: $111,488.62 Total to each grandchild: $27,872.16 8. Pursuant to the Will, the three children of decedent (Marina Terwilliger, Rosemarie Greaser and Ray Juhl) shall each receive 33.33% of $514,004.27 ($625,492.89 less $111,488.62) which equals $171,334.76 per child. 9. Nothwithstanding the preceding paragraph, each child agrees that the Executrix shall set aside in a separate account (which does not have to be interest bearing) $2,000.00 per child, for a total of $6,000.00. This $6,000.00 shall serve as a reserve to pay any unanticipated tax liabilities of the estate or any other claim against the estate which is not barred by the 1 year limitations period set forth in Pennsylvania law. On or shortly after April 15, 2016, the Executrix shall distribute the remaining balance of the separate account in equal shares to each of the decedent's 3 children. Page 2 of 8 10. To the extent any interest is earned by the estate such that the total amount available for distribution exceeds $625,492.89, then such excess, shall be put into the reserve account established pursuant to the preceding paragraph and later distributed according to the terms and conditions of that paragraph. 1 I . Consistent with the handwritten notation in paragraph Third of decedent's Will, Eva Albracht will not receive any money or assets from the Estate of Heinz Georg Juhl. 12. By placing their signatures hereto, the below individuals desire that this Family Agreement make unnecessary the filing of an accounting in the Orphans' Court Division of the Court of Common Pleas of Cumberland County. NOW THEREFORE, intending to be legally bound, I do hereby: 1. Waive the filing of an account of the administration of the estate in any Court; 2. Declare that I have examined the attached informal account and the proposed schedule of distribution; find it to be true and correct in all particulars; accept and approve it with the same force and effect as if it had been prepared, filed with, audited, adjudicated and confirmed absolutely by a Court of competent jurisdiction; and as if the balance of principal and income had been awarded by the Court in accordance with the schedule of distribution; 3. Warrant that the beneficiaries named in the informal account and schedule of distribution are the sole remaining parties in interest in the estate and entitled to receive the entire distribution thereof in accordance with the schedule of distribution; 4. Wan•ant that the undersigned knows of no outstanding and unsatisfied claims against the estate; 5. Approve the distribution of the balance of principal and income shown in the informal account and schedule of distribution to the persons set forth therein; Page 3 of 8 6. Absolutely and irrevocably release and discharge the Executrix her heirs, personal representatives, successors and assigns of and from any and all actions, liabilities, claims and demands relating in any way to her administration of the estate and distribution in accordance with the informal account and schedule of distribution and without a Court accounting and adjudication; 7. In the cases only of Marina Terwilliger, Rosemarie Greaser, Ray Juhl, Jason Greaser, Karl Greaser, Conan Greaser and Thomas Juhl (and not Eva Albracht), agree to refund to the Executrix any amount of the distribution which exceeds the amount to which I am entitled as the Executrix may later determine; 8. In the cases only of Marina Terwilliger, Rosemarie Greaser, Ray Juhl, Jason Greaser, Karl Greaser, Conan Greaser and Thomas Juhl (and not Eva Albracht), agree to indemnify and hold harmless, the Executrix, and her heirs, personal representatives, successors and assigns, from and against any claims, liabilities, loss or expense (including costs and counsel fees) arising from any cause whatsoever, which the Executrix may incur as a result of the administration ofthe estate and its distribution in accordance with this agreement including, but not limited to, any liability for any federal estate taxes, Pennsylvania Inheritance tax or any other death taxes, and any federal or Pennsylvania income taxes, and Pennsylvania personal property taxes, together with any interest and costs incidental thereto, relating in any way to the estate and also including, but not limited to, any assets received or payments or distributions made by reason of any negligence or mistake of law or fact. Page 4 of 8 Date COMMONWEALTH OF PENNSYLVANIA COUNTY OF SCHUYLKILL Marina Terwilliger/~ On this, the g day of ~~uta•+~+t , 2012, before me, a Notary Public, the undersigned officer, personally appeared, Marina Terwilliger, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, l hereunto set my hand and seal. CoMNAONtwEntrli of PeflNSVwAwn ~, Notarial Sesl Suzanne E. Frenko, Notary Public Clty of Pottsville, Schuylkill County NO RY PUBLIC My Commission Expires Nov. 1S, 2012 My Commission Expires: Date: IOI12112 ~~M.. ~' ~~~ Rosemarie Greaser, individually and as Executrix STATE OF FLORIDA COUNTY OF LEE +h On this, the ~~ day of ~ dt • , 2012, before me, a Notary Public, the undersigned officer, personally appeazed, Rosemazie Greaser, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREO hereunto s m hand and seal. NOTAR PUBLIC My Commission Expires: ""~•o,, PHILIP STASKOyySKI zs' ` ` NoUry Poelk • State of flaws E MY Comm. Expkea Apr 30, 2016 ~.',','~e CommlfelOn AF EE 791107 BolMed Through NNPoneI Notay Attn. Page 5 of 8 Date: /~"/~~~2 STATE OF MICHIGAN COUNTY OF WAYNE On this, the ~8 day of~/1,,2012, before me, a Notary Public, the undersigned officer, personally appeared, Ray Juhl, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHERE F I •eunt se y hand and seal, aIEVEN B CaltartNE Notary PubUc • Mlchlpan Woyne COUnty Aty Commlasion Expires Jun 14, 2014 NOTARY PUBLIC Acting in the county otl~Aani•, My Commission Expires: ~ 1 Date: ~/ ~3 f 10 l 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF LEHIGH On this, the 3 day of IV ovG. bG; 2012, before me, a Notary Public, the undersigned officer, personally appeared, Jason Greaser, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF hereunto seat my hand and seal. fARY PUBLIC Commission Expire, Date: ~O`~a~'L STATE OF MARYLAND COUNTY OF PRINCE GEORGE'S COMMONWEALTH OF PENNSYLVANIA NotaNal Seal Justin R. Gearheart Notary Public Lower Mamngle 7wp., Lehigh County My Canml~ion Expires May 21 2016 MEMBER, PENNMVANIA ASSOCUTION OF NOTRRIES On this, the ~ day of ~ (*~ , 2012, before me, a Notary Public, the undersigned officer, personally appeared, Kazl Greaser, known to me, (or satisfactorily proven) to be f1111101R R. JOIa?a Manly heap Page 6 of 8 rrca ~ee~wsetsr~,xn whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunt set my hand and seal sxniuaAR.J~ azs ~ Rae Date: I~~IS/r2 ~~ Conan Greaser, LT Witness: Notary M~~~m-z~-sma NO ARY PUBLI My Commission Expires: ~'K„e Or On this, the ~ J day of ~C~~~ 2012, before me, a Notary Public, the undersigned officer, personally appeared, Conan Greaser, Lt, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledge t iat a executed the same for the purposes therein contained. IN WITNESS WHER~E~O~F,~I hJ/ereunnto set my hand and seal. ~~~}rte"'h.~\ VL' ~~~/~' NOTARY PUBLIC My Commission Expires:`~hr Date: /D-/B~D~ t STATE OF MICHIGAN COUNTY OF WAYNE VNfhY1MINIINWN GERALD A. FRAZIER COMM. 81851692 J NOTARY PUBLIC •CALIFORNW~ ceu rncr_n rro iurv On this, the IB day of ~ 2012, before me, a Notary Public, the undersigned officer, personally appeared, Ray Juhl, known to me, (or satisfactorily proven) to be the person Page 7 of 8 whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF I ereunto set hand and seal OTARY UBLI My Commission F,xpires: Date: /D• /B-~Jj~Z STATE OF MICHIGAN COUNTY OF WAYNE STEVEN) CORIYIINE Notary Public - Michlpan Wayne County My Commiulon Expires Jun 1 ,2014 Acting In the County OI ~~ Michelle Juhl, parent of Thomas Juhl, minor child On this, the 18 day of_, 2012, before me, a Notary Public, the undersigned officer, personally appeared, Michelle Juhl, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the' same for the purposes therein contained. IN WITNESS WHERF,OF ereunto set hand and seal. stEVEN a coalsnNE Notary Public - MlChlpon Wayne County My CommUSlon Explrei Jun 14, 2014 NOTARY BLIC AcnnO m the County of !!~_ My Commission Expires: Date: ~ ~ ~ ~ ~~~ ~'~ X ~~,~,.~ .uu~ Eva Albracht COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND On this, the ___ day of , 2012, before me, a Notary Public, the undersigned officer, personally appeared, Eva Albracht, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and seal. NOTARY PUBLIC My Commission Expires: Page 8 of 8 ~~ -~ ~'.L~n,~./~~cr~rrt.~~,rt~ of Heinz Georg Juhl [, Heinz Georg Juhl, of East Pennsbom Township, Cttmberland County, Pennsylvania, make this my Last Will and Testament, hereby revoking all my former wills and codicils. FIRST: i am the widower of Eva Juhl, who preceded me in death. I have three children, Rosemarie Greaser of State College, Centre County, Pennsylvania, Marina Terwilliger of Hegins, Schuylkill County, Pennsylvania and, Raymond Juhl, of Detroit, Michigan. All references to "my children" are to them respectively. SECOND: I direct my Executor to pay all my just debts, funeral and administration expenses from my estate. THIRD: [direct my personal representative to liquidate my saving accounts and certificates of deposit and from this fund I give and bequeath the sum of $40,000 to my dear friend, Eva Albracht of Camp Hill, Pennsylvania. ~ci i v/ a t /' ~ ~ r'a'y ~'~ 2 7~~ 3= ~~' "y NO ~~' 3g FOURTH: I give and bequeath the remaining portion of the fund referenced in paragraph. THIRD to my three children to be divided between them in equal shares. In the event that any of my children predecease me, but he or she is survived by a child or children of their own who survive me, the surviving child or children shall receive the share that their deceased parent would have received if they had survived me. In the event that any of my children predecease me but are not survived by a child of their own who survives me, the share that my deceased child would have received shall be divided among those of my children who survive rne. EXHIBIT "A" FIFTH: I direct that the residue and. remainder of my estate be divided into three equal shares and I give, devise and. bequeath one of these shazes to each of my three grandchildren, Jason Greaser,Karl-Ileinz Greaser and Canan Greaser. In the event that any of my grandchildren predecease me but are survived by a child or children of their own who survive me, then the child or children of my deceased grandchild shall be entitled to the share that their deceased parent would have been entitled to receive had he survived rne. In the event that any of my grandchildren predecease me, but are not survived by a child of their own who survives me, then this deceased grandchild's share shall be divided among those of my grandchildren who survtve me. SIXTH: I direct that all estate, inheritance, and other death taxes (including any interest thereon and penalties with respect thereto} federal, state and other, imposed by reason. of my death, in respect of property passing under this will or otherwise, shall be paid out of my residuary estate as an administration expense of my estate. SEVENTH: I appoint my daughter, Rosemarie Greaser, as Executrix of this will. In the event my daughter is unable or unwilling to so serve, I appaint my son, Raymond Juhl, as Alternate Executor. No one acting as Executrix or Executor shall be required to famish any bond or security of any kind for the faithful performance of his duties as Executrix or Executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2,cQ day of ~~, r,' ( 2UU3. ei eo uhl EXHIBIT "A" VVE, the undersigned witnesses do hereby certify and attest that the foregoing instrument was subscribed by the above-named testator, Heinz Georg Juhi, in our presence, and that the said testator, at the time of making such subscription, declared the said instrument to be his last will and testament, and we thereupon, at the request of said testator, and in his presence and in the presence of each other, have signed our names hereto as attesting witnesses. f~Lt~cRNDFR T. TS('HEQX FF.aYesiding at 2 y'20 ~u.r, s vim, ~ Apr; s~ ~jp~ ./' IG ~ Ci /Ya ~ (~ y residing at~i8~3 ~` 4 m$ 0 ~ ~1S'. i,t-/c.-i' ~.$ ~ r/,~ ~,. / ] /o~ _I ~ rg,u~ r/~y~/o v residing at ~/x / ~,r/a~l i ~ g~,r d ~ y /~c~(n a., , c r Suu..~~ ~ /?n..S``tJ EXHIBIT "A" Commonwealth of Pennsylvania SS. Comityof~~-~ 6Q,rt,la+.,Z . Before me, the undersigned authority, on this day personally appeared Heinz Georg Juhl, the Testator,Alarn~..iJa~ 7 Tsc,t.,t~a.vaFF saa.,.t, 1J4n,e V . and 'p~ w~a ¢, lJau w y known to me to be the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing insttument and, all of these persons being by me first duly sworn, Heinz Georg Juhl, the Testator, declared to me and to the witnesses in my presence that said instntment is his Laat Will and Testament and that he had willingly signed and executed it in the presence of said witnesses as his free and voluntary act for the purposes therein expressed; that said witnesses stated before me that the foregoing will was executed. and acknowledged by the Testator as his Last Will aad Testament in the presence of each other, did subscribe their names thereto as attesting witnesses on the day ofthe date of said will, and to the best of their knowledge, the Testator was over the age of 18 years and of sound and disposing mind and memory. (seal} ~~//j/jF'~, Juhl with vie ae--~rrh~' witness Witness Subscribed, sworn and acknowledged. before me by Heinz Georg Jultl, the Testator, subscribed and sworn before me byg j,.q ygr a i.tZ_-t. `~~ 1~.~ i~ _ _ witnesses, of „ _,2003 s. ~ ~~-_ Notary Public My commission expires: NOTARIAL SEAL LOUIS J. LORE, Notary FubNe tea HIII moo, CumbeAand Caurrty a CommSalon Ezplrea Aptll i4, 2007 EXHIBIT "A" PNC ESTATE ACCOUNT (Ending in tligits 647) 2011/10/18 to 11/01 545,377.59 (2soo oo> 2.79 2011/11/15 15,000.00 Deposit Reference No. 520876824 2011/11116 (14.20) CHECK 1004 REF. NO. 084114357 2011/11116 (712.78) CHECK 1008 REF. NO. 084084329 2011/11/18 (225,000.00) CHECK REF. NO. 085531358 2011/11/18 (151.80) CHECK 1002 REF. N0. D85473859 2011/11/18 (462.29) CHECK 1005 REF. NO. 085537191 2011/11/21 (225,000.00) CHECK REF. N0. 085663747 2011111/22 (%.91) CHECK 1008 REF. NO. 083084629 2011/11/22 (20.12) CHECK 1011 REF. NO. 083186032 2011/11/23 (59,50) CHECK 1010 REF. NO. 083684245 2011/11/25 (9.71) Payment,E-Check Util Pmt UGI Utiltlies 1013 2011/11/29 (15.00) CHECK 1008 REF. NO. 085435830 2011/11/29 (5,642.68) CHECK 1014 REF. NO. 085616071 2011/12/05 4,856.38 Deposit Reference No. 521916209 2011/12/05 (80.44) CHECK 1007 REF. N0. 084156965 2011112/07 2.25 Interest Payment 2 01 111 2 /0 7 (5,000.00) CHECK 1016 REF. NO. 085697879 2011/12/07 (1,117.10) CHECK 1017 REF. NO. 085697880 2011/12/07 Balance 99,356.52 2011/12/13 (7,512.00) CHECK 1015 REF. N0. 084398176 2011/12/ifi (4,826.71) CHECK 1018 REF. NO. 088072001 201 i/12/20 (265.00) CHECK 1024 REF. NO. 083778276 2017/12/21 85,958.11 DeposA Reference No. 522334121 2011/12/21 (71.80) CHECK 1019 REF. NO. 084151487 2011/12/21 (238.50) CHECK 1020 REF. NO. 084345776 2 0 1 1 /1 2121 (120.00) CHECK 1021 REF. NO. 083890875 2011/12/21 (27,315.91) CHECK 1023 REF. NO. 083990857 2011/12/22 (143.02) CHECK 1022 REF. NO. 084542840 2011/12/22 (27.45) CHECK 1025 REF. NO. 084767451 2012101/09 1221 OeposA Reference No. 522327536 2012101/09 1.15 Intareat Payment 2012-Oi-09 Balance 154,812.60 2012/01/10 (15.50) CHECK 1027 REF. NO. 085347031 2012/01/11 (3.56) CHECK 1028 REF. NO. 085817520 2012/01/12 (140.42) CHECK 1029 REF. N0. 086089505 2012/01/18 (2,850.00) CHECK 1030 REF. NO. 084775863 2012/07/20 6,341.02 Transfer From Sub Account 0000005140032568 2012/01120 (313.98) CHECK 1026 REF. NO. 085709689 2012/01124 (115.20) CHECK 1031 REF. NO. 063118047 2072/02/07 7.24 Interest Payment 2012-02-07 Balance 157,716.20 2012/03/07 1.25 Interest Payment 2012-03-07 Balance 157,717.45 2012/03/19 5,143.83 IAT Cretlit-Payments 2012/04/06 1.32 Interest Payment 2012-04-06 Balance 162,862.60 2012/04/18 (7.00) CHECK 1032 REF. NO. 083224406 2012/05/01 662.00 Direct Daposa- PA Refuntl 2012105/07 1.38 Interest Payment 2012-05-07 Balenca 163,518.98 2012/06/07 1.38 Interest Payment 2012-06-07 Balance 183,520.36 2012/07/09 1.43 Interest Payment 2012-07-09 PNC Balance 163,521.79 Deposits Into PNC Estate Account (647) From Intlivitlual Accounts Valle 8 Votle, P. C. far Attorney Fees Interest Depoak for House PPL Rost Expanses Trensfemetl to Bank of America East Pennsboro Twp. Sewer Rolling Green Cemetery Deposit Transferretl to Wells Fargo Alert Pharmacy PPL Nationwitle Insurance UGI Pinnacle HaeBh Metro Bank Overpayment Auction Proceatls Office of Aging Interest Rosi Executrix Fee Rosi Remaining Expenses Yoffie 8 Voffe, P.C. for Attorney Fees Rolling Green Cemetery Ragiater o1 W Its Sale of House Water Bill Boric Scharer (Attorney Bill Preceding Death) Roy Gottshall For Appraisal Of Personal Property Inheritance lax SERS overpayment PPL House Insurance Credit Interest PPL PA American Water UGI Scott Benoinsky closing out of Heinz Juhl 568 Acct. Overpayment of Canetlian Pension The Sentinel Interest Interest German Pension Interest PA Dept of Revenue Tax Refuntl Interest Payment Interest EXHIBIT "B" WELLS FARGO ESTATE ACCOUNT (262) 2011/11/18 225,000.00 14.36 2012/06/04 Walls Fargo Balance 225,014.36 BANK OF AMERICA ESTATE ACCOUNT (781) 2011/11/18 225,000.00 134.53 2011!12101 (22.00) 2012/5124 3,844.21 2012-6-25 Bank Of America Balance 228,956.74 ACCOUNTS RECEIVABLE 8,000.00 2012-7-23 CUMMULATIVE TOTAL BALANCE 625,492.89 ACCOUNTING OF ATTORNEY FEES FROM YOFFE 8 VOFFE, P.C. 2011/10/27 2,500.00 2011/11111 (10.00) 2011/11/11 (40.00) 2011/11/14 (12.00) 2011/11/19 (29.95) 2011/12/12 7,512.00 2011/12/30 (7.04) 2o1z/ovo6 (7s.oo) 2012/5/17 (92.30) (9,243.55) 502.16 Deposit From PNC Estate Account (647) Interest From Nov 2011 to July 2012 Deposit From PNC Estate Account (647) Interest From Nov 2011 to June 2012 Check Purcha9e Fed. Inc. Tax Refuntl Reager 8 Atller From Sale Of House Payment From Estate Of Heinz Juhl Deborah A. Lupold (For Tax Printout) Liberty Land Transfer Register of Wills Electronic Appraiser Payment From Estate Of Heinz Juhl Postage Cumbedantl Law Journal Ullrelax Attorney Feas Incurred Ta Date Current Balance With Volta 8 VoRe, P.C EXHIBIT "B" SCHEDULE OF DISTRIBUTION Marine Terwilliger $171,334.76 Rosemarie Greesar $177,334.78 Ray Juhl $171,334.76 Jason Greaser $27,872. ifi Karl Greaser $27,872.18 Conan Greaser $27,872.16 Thomas Juhl $27,872.16 TOTAL $626,492.92 EXHIBIT "B" LAW OFFICE YOFFE & YOFFE, P.C. 2 Lemoyne Drive, Suite 100 Lemoyne, PA 17043 NORMAN M. YOFFE (1929-2010) JEFFREY N. YOFFE Telephone (717) 343-1120 Fax (717)303-5226 November 28, 2012 Office Of Register Of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013 Re: Estate Of Heinz Geort; Juhl• No. 2011-01091; PA No. 21-11-1091 Dear Interested Person: Please file the enclosed family settlement agreement. In the enclosed envelope, return to me a time stamped copy of the first page of the agreement. Thank you. Sincerely, YOFFE & YOFFE, P.C. By, ~~~'" ' effrey N. Yoffe jyoffe@verizon.net C .-., ^= ~O m o ~ m ~ ~ o o v m ? o m=~, ~ cnao ~ a r- a N -t cr ~v ~~ ca Z ~ °no .n O O -n -n n a ~ 3 „~ -n OC ~ ~ ~, o rn ~ rn a o rn T R` __ __ 0 0 m ~ M U ai a .~ °a j~ N O C y ~ O 0 J } N J 4 ~ c., to L'~ tY ~ ta.. "- r_i a. Cr o ~-.> ~ V d O d tY_ p (ry Z' ~ti ~ N -W.IQJ ~ ~ ~ 4. m U ~ ~ `~'' ~ j v ~ O V) r 7 O N ~ O O ~ O T N ~ C j M « ~ Q~ v~VUo ~ N .- ~ c ~Q ~... co o a c~i~~~ ~ o •` ~ U ~ OU~U a' ,/ ~r ~' ~ti