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HomeMy WebLinkAbout04-26-13 1 1505610105 J REV-1500EX�o�_,,,�Fl, � OFFICIAI USE ONLY PA Department of Revenue pennsylvania BureauofIndividualTaxes "u„"�"��`"�` CountyCode Year. FileNumber PO BOXZ8o6oi INHERITANCE TAX RETURN . � Harrisburq,PA i9iz8-o6oi RESIDENT DECEDENT � 0� � �) �� ''�,, ENTER DECEDENT INFORMATION BELOW Social Securiry Number Date of Death MMDDYVYY Date of Birth MMDDYYVY 159-74-2591 . 11/03/2008 06/12/1941 ' DecedenCs Last Name Suffix DecedenPs Pirst Name MI TRAN _ . Quang T (If Applicable)Enter Surviving Spouse's Information Below � � � Spouse's Last Name Suffix Spouse's First Name MI __. _._ ..._ ._.._ __.. __. .__. .._........ VO ; Ngoo-Loan T Spouse s Social Secunty Number �� � � THIS RETURN MUST BE FILED IN DUPLICATE WITH THE �5saa-ss�t ', REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1.Original Return O 2.Supplemental Return O 3. Remainder Retum(Date of Death Priorto 12-73-82) O 4. Limited Estate O 4a.Future Interest Compmmise(date o� O 5. Fetlerel Estate Tax Retum Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Mainiained a Living Trust _ 8. Total Number o/Safe Deposi[Boxes (Attach Copy of Will) (Atlach Copy of Trust.) m 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to 7a<under Sec.9113(A) Belween 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- TNIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE�IftFC7ED T0: Name ... .. ....... ..... ...... .... ... ..... . .Daytime Telephone Numbe�": ... �.m.. Richard A. Sadlock, Esq � o w m t' _ _ _ _ _ � � � � � � � REGiy'1ER�F WILL9 USE ONLW � yy f" N [..'; �rl r Z rn c� , First Line of Address , .. .... ., � v? "�'—�� G� _ -^`- -.. -, r Tren Estate _ _ _ ' v c, r- _. -. ' � ,:.-� C? �.� _3 .: .. ��' ' _� Second Line ofAddress.. .. .. . . .. .. . .. . . . . . . . . .. ... .. . .. c:�; t—, :�' �'� '4503 North Front Stre '� � �-' �'° y City o�Post OffiCe�� � � � �� �� � Slate ZIP�Code ���DATE i1LED �� , . _.. . _.. . ...._ _.... ..._ ..... . .__ _.... Harrisburg , PA i 17110 CorrespondenYs e-mau address:rsadlock@angino-rovner.com Untler panalties of perjury,I declare that 1 have examined this raNm,inclutling accompanying schetlutes and statemenis,antl b the best o1 my knowletlge and ballef, it is�me,correct and mmplete.Declaration of preparer oNar ihen lhe personal represeMative is 6ased on all infortnation of which preparer has any knowledge. SIGNATURE OF PERS RESPONoSIBLE FO'Rp FILI7NG��RENRN DATE � ��.GiPlt(l1Xl�.V° f�z/Z7/�3 ADDRESS —� SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610105 1505610105 J � � zsns5�a�os REV-t500 EX(FI) pecedenPs Sociai Security Number oecedenrs Name: TRAN Quehg T. 159-74-2591 RECAPITULATIQN 7. Reai Estate(Scheduie A}. ............................................ L �. 2. Siocks and Bonds(Schedule B) ......._...... ........................ 2. ..��. �, 3. Gloseiy Neid Oorporatinn,Partnersh'rp ar Sole-Propdetorefiip{Schedule C} ..,.. 3. �� � 4. Mortgages and Notes Receivable(Sahedule D).......... .... ............. 4. '. � 5. Cash,Bank Depasifs and Mlsceitaneous Persanal Property(Sohedute E}....... 5. .� 29,951.00 '�. 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ..... .. 6. � 7. tnter-Viws Transfers&Miscelian�us Non-P`obate Property �� � � � � - � � � {Schedule G} O Separate Billing Requested....,... 7.��, - B. Total Gross Assets(tntal Lines t through 7). .... .... ......... .. .. ....... 8. �, 29�981.00 9. Funeral Expenses and Adm(nistrative Costs(Schedu7e H}................... 9.�� 70. Debts of Decedent, Mnrtgage Liabilities and Liens(Schedule I).... ........... 10. �, _ , . .. . _.. . _ .. ._. .. . ._ ...� tt 7otal 6educftOns{Wtal E.ines 9 aqd'10)............._.................. 1L ��, �. 12. Net Value af Estate(Line 8 minus Line 71) ... ,_.. ...................... 12. ! 29,951.00 �� t3. CharilaWe ar�d Govemmentai BequesistSec Sti 3 7rusts fot which �' �� � - � ��� -- -� � - � ��� " ��'� an eiedron to fax has raat been made(Schedu7e.1) ........................ 13. . ; 14. Net Vaiue Subject to Tax(Line 12 minus Line 13) ............. .. .. ....... 14. ' 79�9$1.00 � TAX CALCULATfON-SEE INSTRUCTIONS F6R APP�lCABLE RATES 'I5. Amount of�i�re t4 taxa6ie at the spousal tax rate,or transfers under Sec.9116 . ... . .. . . .. . . . 29.951.0(1 .. .. . . ...... .. .. . .... � (a)(12)X.OQ 75. (}.OQ .._ i6. Amount of Une'14 taxabie : � " . attinealrate X.0_ ��, �6. � 17. Amount of Lino 14 taxablo � � � � � � � �� � � � � '� at si6ling rate X.12 17, � - . ._. . ... ... ._.... .. _ . . . . . ._., ._ ... ......... ... . . t8. Amount of�ine 74 taxabig � � at collaterel�ele X.15 � 18. � i8. TAXDUE. ..__........................................_......_. t9. . ._.. . . ,... .. ... .._ ._ ,4.00 '. 20. PILL IN THE OVAL IF YOU ARE REqUESTING A REFUN6 pP AN OVERPAYMENT p Side 2 � Z505610205 15�5610205 J REV-1500 EX(FI) Paga 3 Flle Number Decedent's Gomptete Address: OECEDENi'S NAME TRAN Gluang T, STREEFAODftE5S �� 13'10 112 Brandt Avenue CiTY STATE --. ZIP .- . New Cumberland PA 17076 Tax Payments and Credits: t. 7ax 4ae(Page 2.l.ine 18} (7) 0.00 2. Credits/Payments � A.Prior Payments _.__.__,._-----� ----.---. B_Oiscount .�.—�...�i�—-----��— Totai Credits(A+8 j (2) 3. interest '� (3} 4. if Line 2 is grezter than�ine 1+line 3,anter the difference, This is tl�OYERPAYk�ENT. � T Fiii in uvai on Page 2,Line 20 to tequest a refumi. (4j 5. If Line 4+Line 3 is greater than Line 2,enter the d�ference.7fiis is the TN(DUE. {5) 0.04 Make check payable ta: REGISTER OF WELLS,AGENT. PLEASE AN5WER TWE FOLLOWING QUESTION5 BY PLACING AN"X"1N THE APPROPRIATE BLQCKS f. Ord decedeni make a fransfer and: Yes No a. retain the use or income of the property transferred..........................................................._.................._......... ❑ � b. retain the nght to designate who shall use the propedy trensterced or its income............................................ ❑ � c. ret2in 2 reve�sionary interest................................_..........................................._.................................._........... ❑ � d. receive the promise for Iife of either payments,benefts or care?.........................................................._.......... ❑ � 2. If death occurred after pec. 12,1962,did decedent transfer property within one year of death without receiving adequate consideration?......._........_._._................. ❑ � ..............................._............................ 3. Did decedeM own an"in Uusi for"or payablwpon-death 4ank accoant or securi#y ai his ar her deaih?.............. ❑ � 4. Did decedent own an individual retirement account,annuity or other non•probete property,which contains a benefciary designationl .................._.................................................................................................... � � IF THE ANSWER TO ANY OF THE ABOVE 4UE5TIONS 15 YES,YOU MUST CdMpIETE SCHEDULE G AND FILE iT AS PART dF THE RETURN. For dates ot death on or after July t,1934,and before Jan.f,1995,the tax rate imposed on the net value of transfers ta w for the�se af the surviving spoose is 3 perr�nt[72 P.S.§91i@(a){1.9)(i}} For dates of death on or after Jan. 1, 1A95, the tax rate imposed on the net value pf kransfers tn or for the use of the suroiving spouse is 0 percent [72 P.S.§9118(a)(1.1)(ii)J.7he statute does not exempt a lrans(er to a surviving spouse frorn�ax,and lhe statutory requirements for disclasure of assets and fiiing a tax retum are still app(icable even if#he surviving spaise is ihe only bene8ciary. Far dates of death on or after July 1,2000: . The tax rate imposed on the net value of transfers hom a deceased child 21 yeare nt age or younger at death to or for the use of a natural parent,an adoptive parent or a steppsreni of the chiid is 0 percent[72 P.S.§9116{a){t2)]. • 7he tax rafe imposed on the net value of[ransfers fo or for the use of the dacedenYs lineal beneficiaries is A.5 perceot,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 decedenPs siblings is 12 percent[72 P.S.§9118(aJ{1.3J].A sibOng is defined, under Section 9102,as an individuai vaha has at Ieast one parent io commo�with#he decedent,whether tiy blood or adoption. REV-15o8 EX+(o8-i2) � pennsylvania SCHEDIlLE E oePaRTnenroFneveNUe CASH, BANK DEPOSITS & MISC. rnnearrnNCernxaEruaN pERSONAL PROPERTY RFSIDENT DECEDENT ESTATE OF: PILE NUMBER: TRAN Quang T. 21-OS-1187 Indude the proceeds of litigation and[he date the praeeds were received by the estate. All property joindy owned wfth right of survivorship must be disclosed on Schedule F. �M VALUE AT DATE � NUMBER DESCRIPTION OF DEATH �, Proceeds from Survival Action 29,951.00 In the Court of Common Pleas Cumberland County, Pennsylvania Na.09-7673 Proceeds Received by Estate January 2013 PLEASE NOTE: Supporting Documents for this tax return are being supplied to the Department of Revenue ONLY TOTAL(Also enter on Line 5, Recapitulation) $ 29,951.00 If more space is needed,use additional sheets of paper of the same size. REV-1513 E%+ (01-10) � pennsylvania SCHEDULE ] INHERITANCE TA%RETURN BENEFICIARIES RESI�EM DECEDENT ESTATE OF: FILE NUMBER: TRAN Quang T. 21-08-1187 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(5)RECEIVING PROPERTY Do Not List Truatee(s) OF ESTATE I TAXABLE DIS7RIBUTIONS[Include outright spousal distnbutions and trdnsfers under Sec.9116(a)(1.2).] 1. Ngoc-Loan T.Vo 100% 1310112 Brandt Avenue NewCumberland,PA 17070-1533 ENTER DOLLAR AMOUNTS FOR D[STRIBUT[ONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRtBUTI0N5 UNDER SECiION 9113 FOR WHICH AN ELECfION TO TAX IS NOT TAKEN: 1. B. CNARITABLE AND GOVERNMENTAL DlSTRIBUTIONS: 1. TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEL § If more space is needed,use additlonal sheets of paper of the same size. - - . _ . . . - - - i - `�t � = p����lvania , DEPARTMENT OF REVENUE Deaember 18,2412 Richard A. Sadlock,Esquire tingino and Rovner 4503 North Front Street Harrisburg,PA 17110 Re: Estate of Quang Tan Tran , File Number 2108-I l$7 = Court of Common Pieas Cumbarland County Dear Mr. Sadlock: The Department of Revenne has received tha Petition for Approval of Settlement Claim to be filed on behalf of the above-referenced Fstate in regard to a wrongful death and survival action. It has been fonvazded to this Bureau for the Commonwealth's approval of the allocation of the praceeds paid to settle the actions. Pursuant to tha Petition, the 67 yaar oId decedent diad as a restilt of inedical negligence. Decedarn is survived by his wife and two clrildren. Please be advised fhat,based upon these facts and for inheritance tax purposes only,this Department has no objection ta the proposed ailocation of the net proceeds of this action, $SS,b23.22 to the wrangfui death ciaim and$29,950.95 to the survival claim. Proceeds af a survival action are an asset included in the decedent's estate anfl are subject ta the impositian of Pennsyiva�ia inheritance ta�c. 42 Pa.C.S.A. §8342; 72 P.S. §4145,31Q7. CosLS and fees must be deducted in the same percentages as the proceeds aze allocated. In re Estate of Memman, 664 A.2d 1059{i'a. Cmwlth. 1995). I trust that Uus letter is a sufficienk representation of the Department's position on this matter. As the Depar[rnent has no objections to the Petition,an attomey from the Departmznt of Revenue will not be attendiug any heariug regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Burean. Su erely, ��J�����/�y�� f _e,f�, h on E.Baker Trust Valuation Specialist Inheritance T�Division � Bureau of Individual Taxes J P4 Box 28�6�1 � Harrisburg, PA 17i28 � 717.783.5824 � shabeker@pa,gav � A ' angino-rovner �-- - ASO3 N �F:11 I'L��INT STREET RICHARD C.ANGINO NEIL J.RUVNER HARRI'. ei iu:.J \171I0•1799 DAV@ L.LOTZ MACHAEL E.KpSIK PHONE {�-?) '..S-G791 RiCHARD A.SADLOCK LISA M.BENZIE FAX:('1�� '_3N. �bIO DARY4 E.CHftiSTOPHER K[ttSTEN N.SICiiS[ www.A g� in-ri oer.com E-maii r:aJloi I:@anginn-rovner.c4m TRAN,OUANG TAN ESTATE bv NC>OGLOAN T. VO,ADMINISTRA.TRIX v. CHARLES� KINGSLEY M.D et al. DISTRIBUTION SHEET TCYTA�-AMt)I7NT CYF SETTL.BMENT $150,000.00 DEllt C'CiONS: �tGrney's Fee(35°l0} 52 SOO.ao Balanca $97,500.00 Reim!>ursemenY of expenses paid by attorneys to odiers for records, experts,etc. 11 917.03 PALANCE T'{?CLIENT PLUS ANY 1N`CEREST EARNEL3 WHII,E HELD IN BANK ESCROW $85,582.97 PTNAI I)TVISION: ��.ttorney's Fee $52,500.00 C'lient's Balance $$5,582.91 I2.eimbursementofExpenses $11,917.03 This s rttlemendverdict may be taxable. We recommend that you consult your aocountanY or ta�c attorney for the calcula ion of your tax liability and any deductions to whicl�you may be entitled. WARRANTY AND NOW,this day af , 2013, I acknowledge that [ have read, understood, approv :d and obtained a copy of this Distributian Sheet. Z further acknowledga that the above balance constihates my total reimbursement far medioal expenses, wage losses, pain and suffering and any other losses suskained or claims result'rr g from my accident. I warrant that if thera aze any outstanding medical bills, child support arrearages or claims ather tl an as set forth above, they will be my responsibility; I further warrant that I will pay any outstanding Biue Cross, BIue Slield, Public Assistance, MedicazelMedicaid, medical subrogation liens or any other liens and expenses not noted abave. WIT'NI SS Ngoc-Loan T.Vo,Administratrix of the Estate of Quang Tan Tran stsza� - ' IUeAL REGISTRAR'S CERTiFiCATtON G1F DEATH WARNING; !t Is iUega! #a dupiicate this copy by photostat ar phatograph. ee far this cereificate, $6.00 ���°� ��«.,,� Thi� is to certify tliat the inEormati4n here eiken ���pttN-QFPf,f.y'�'i- Sul�filad w,th mre as�l,ocal�fte�traz cThe�o D�; ,� Y 8 ' n certiticate will be forwarded ua the State Vi * * i��a Rec�ffice fo�err*ianent filing�pV O � Z�� P 1 � 8091 �� x � �.~ � °� ! J Certification Numbef t�FN��F'"�� 4�t�. Local Begistrur Daze issued v nrsma COMMONWEALTH OF PENNSYWANIA�oEFART#IENT 4F HEALTH•VITAL RBC4R0ffi urt w �M CEHTIFlCATE dF DEATH � (Sae InNruatlone entl exemplae on rewne) srh�F���'yFp � �.�.ao.�t�c,mamc� s.s.. snmmswxyxwre.� aauao..mMaa�.M.w�n uan T. Tran male- 159� - 74 +-2541 . November 3, 20Q8 sK�{taabrtd.n ' uro.�� u.rf . �.aawat�� r. oama > xersacwri � . ��. wn M+n . -wr. . . �. � M�W�t aM�.. . 67 m. Sune 12,. 1941 � Vietnam �� �r�a �� �.�� Q�� �� , m.emer�c..m martimo.*�maa.ai urmrrwim.innavww�n,tMwww�l� aw..o+wnidwwrxontlm �.xo �. n. io.p.s:a,u�ka,wn.eiawM.�x. Cum6exland �E. Penneboro Twp. . Holy Spir3t koepiCal ��wmv'�v,.m�,.ea �Sa°"" Asian it.0�eqiR�tbW tivFttin meNtl" .� IM:OO iY.H'u,DwirAMt1+W iB.00EYt�Edo0pl�tlly' eMyNhE� iIAYMaIBhWCIp�ME.rymilAr�y. IS.SuvMp9pvee111wl�.ywimqmwNl pMMVkM NYAG9isfw�/trMM.. �.&��Faw9 m�iAerylSmMUY10.13� ll�x5�! VM�wM.CI�acN1�04'11 ��. G2aims Pracessor Aealth Insuraace G*«..[Sw 22 �+ Married N nc—LOSn T, Vo '°°.tla�""."'"n°"°"`tan"'nn'""".""''°"m°n � °�w"'.� Pennsvlvania �m°wu"" 1310} Brandt Avenue """1O1'�M° 16SO1 10�^t��+^^� *« New Cumbezland, PA 17070 +A�cam Cumberland �'�� ��^���a++��++ New Cumberland cw�aa< ¢tB.FeVwYNm�IPNtl�ni0lh'�tl.YA1 10.WIW�Wm�IM.aYAL,RU#�LmIMI Tzinh Hui �Hot 2. Tran 2a.mmmwinrWnrnw�wM �n.na�.nnwMqnm,.�sr.�taqia.n..w.:a�� Ngon—Loan T. Yo 1324} Brandt Avenue, New Cnmherland, PA i7Q76 sl..MnraOaWpoplM c Ndm ❑Pa�em 31b.muaqw�IMnmi.Yf.1'� xiunwel01qu1MMunaoM+IM'.nuiuuNaeuw�o�l t�a.LaatlonM�Mlnn��pM.+RaYI ���p[om�hme"n aa�� O1o�w°.' r°o�ORwa,.a�W°°"ptlpn�p*� Novembez 6, 206 Ral2ing Green Cemetery Lower A21en Twp., PA 27d11 2L.eyM�ed . la7n^^Wqrwdrl 1ID.lWrrNmb�i 7k.N�mrAAWnmWFetllry � F9 Q12 &49 L parthemore FH G CS Inc. P.O. Eox k31 #ev �Cumberland, PA 1ID70 �mp�hn�m . pNrya�� m�Erdm/W�MP�h.uacwieeabMe.mVewq�nrqa.IOq+ur+wubl 2s.uarMmex stMnS�W(wnmM�wA WM�YM MOM11b aVJ�wdNW M�n9HMmYbmnN�✓bMpmn &.i4iwdGW � 1!. Pmnvud (�^NW.1w/ PI.WUGw11N�riWbM�MlEaunlw/CaonrbaflwonIXMrewCnm�uoin0oraian! W ��^� '7: 3.a M. o/ernxnr� 3 1vo8 p�. �� . . . . CiUefi4I0FATNfBwM�netlwmY�umqr) � M�Mwr4� PNiREMMw�LdW �OqTati¢eWLmuh.pmMUhi nm�er.ruir ura.mmd,esr-sw.,w�>�.m.-ma?Y.Wmrawe�r�oor�mxiwwmww.nswaua�ps.�.t � a.naaw eam�anam.MMawTnnhn� ❑:w p�+r ryp�M'r.�w.av.wwns+o�MMe..Mwwn.Mabprua«hweirm.arc+. .�� $� �a..��i�„': .. kn��.. F�es�, � � mn� a. m.e4a..��M�.. ��� ; .c.�w.,w �rmayny.x.n. e. � , � f�I rnpw�saaam WYWYNOCIi1R-� Prb�pY�NNY1�"���1:� � '����UNYV4+M1'JJpqr�M+nllyy �iw«1yn c. aeri �ar miuu�m+mnro . � ❑rawwy+wY�w+umxinv d, i �� (�twmnFp�p�YMn»ptp#u >XYA�MNniR 3L.M�nNbPY�fdP M�M/M1RYFOrM 3ia.00tl4prIlWM.SY.YW ffiMnbibiNWOmnk �3.MatdN�yXsn.hm.9m6heM. PMpmMI �HYM%bb'LmOM��� 'I�MW�Y C��4�Yttll �d�l��t(Y<M a c.w d oerrt 17*• � ❑r.�« C7+�* ❑r•+smmwqro� aa.x.a+rtn a.�an+xen aaar.roue�imer�wmn s��rwrts�nm�n.�.+w ❑.�• C7c�ewe.ox�n.e � �n. Ow ❑aw�oo.w Or.�.qN Ovamw tro+r �Y.C�rt�vMawi 4n.94!+onwra... �I • cMMioqw�lAM�^�Mw�rae..nwnwwWm�m.a��a..nwm+qh.an�mtt9 • .".�- TOtlIllelWmld�441�Y16NNMbW '- r 4!ieoPl�Mn�enl'aWhl.__.____'_._'___.'__.__.__'._.._ "r . • a+rewsqwwu�mycM��mnw�,�.n.aw�:icmw»aaat v��� U sn.q,sy,sai��r..wn TetlxlWNm1�^^�'M4P.4MaamIMMIMS.b�MM�.MN1etlx��w1�1�MiMntiw�M1Yi�"""""__"�., ❑ • WIMa'E�YM1YNr/Caq'M ___' .. ti�1 Q.�� anm.er.auamhHan.�mt«k»xq�a�,t moob�.autl,cemNawao».aw.,aow.,aa.we.nwar«aawr.+Wt.❑ —t xNCn.+mAmw�niMmr.racamWatwwotounll x�l�rP�enm `w�inr. Aworara�e.� l �ti/ Id� I/ If 1 �1�/�S �an�c�''" f-- * ��LI`lylC.v+..�r� �7 J . ._ ... . _. . . _. ._. . . ._ .. ongino-rovner 4503 NORTH FRONT STREET RICHARD C.AHGIHO NEIL J.ROVNER Hnrse�sacac,PA 17110-1799 Dnv�n L.Lurz M�cxne�E.KoSIK PHONE:(717)238-6791 RICNARD A.SADLOCK LISA M.BENZIE FAX: (717)238-$610 DARVL E.CHRISTOPHER KRISTEN N.SINt31 www.angino-rovner.com E-mail: rsadlock@angina-rovner.cam April 25, 2013 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Quan T. Tran File No. 2008-01187 Dear Register: Enclosed please find a check in the amount of$15.00, your filing fee, and the original and one copy of the Inheritance Tax Return for the Estate of Quan T. Tran. Should you have any questions, please do not hesitate to contact me. Very truly yours, � wen Baughman, aralegal to Richard A. Sadlock, Esquire RAS/gab Enclosure: check #90782 szaiai � ---__° - - "�'__�___-- -------_�--_-- : --_.__---- �---------� � �` � �; � �� � '� w.. � �� � " � �'6< 'r- � ��;� ��� • t �' �`''.'_LS ` �� fl`�� <'t� _" �� '� � � � ; L E, �_ ' t11iPh'AM; � � CUM$ERLf.,P: � � { � C� � E► _ � � � � W �_ � = � = o � � T °� � � � z° � 3`�..�"'° �. O F `- Q �� a Q wa�w = ��a� � Uo U �_ � �- B � � ui i-- V ¢ �- a � W Z 2 O C t a�' ¢ s- � � r. -- rc ^ z Z ° � i o ^ g- a � Q � � n � �_ � � � m _a. y ` � Q x` - C - 0 � � � € _�.-