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HomeMy WebLinkAbout07-08-13 BUREAU OF INDIVIDUAL TAXES Penns`/Ivania inheritance Tax � pennsylvania PO BOX 280601 1 HARRISBURG PA 17128-0601 II'1fOrlllat1011 NOtICG DEPARTMENT OF REVENUE REV-1543 EX D c EL COB- ) And Taxpayer Response FILE NO.21 �—,I�-7j�l� ACN 13134879 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings SSN Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBURG PA 17Q50-2778 �/ "`.,; . �� C.�i � ..'OJ � ��'�`�' .. . . ., . -�-. . �-� h� � � .. � � r... I 1 �s� ���> � � � �..y F . ,� � � W � � � MEMBERS isr Fcu provided the department with the information below indicatin �t �the-�eatkz..o���he above-named decedent ou were a 'oint owner or beneficia of the ' �'��� � �`f �� Y 1 ry account ide�f�l. � ��fi � ._. Remit Payment and Forms tq� Account No. 11072 .�► , � E. r'�' ;�: � Da te Esta b lis he d 0 8-07-1969 REGISTER OF WILLS �'7 F'.T� 1 COURTHOUSE SGIUARE ��`� Account Balance $791•06 CARLISLE PA 17013 Percent Taxable X 16.667 Amount Subject to Tax $131.85 Tax Rate X 0.045 Potential Tax Due �5.93 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. : Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potentia!Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment, and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required,you may attach 8 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), please�btain a written cQrrect9an from the financial inst9tutior�and attach it#Q#hi�#��rn. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First, determine the percentage owned by the decedent. i. Accounts that are held "in trust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 100%divided by the total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%, 4 owners =25%, etc.) b. Next, divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate, please state � '� �f�����������ry�� ��� ���� ��� �� �� your relationship to the decedent: ' � � �� � � �'' �� � �� ��p�.������� ������ � 1. Date Established 1 �, � �.. , � 2. Account Balance 2 $ ��� � ��� ����� � �� � 3. Percent Taxable 3 X � � � � , � � � � � 4. Amount Subject to Tax 4 $ � 5. Debts and Deductions 5 - �. 6. Amount Taxable 6 � � 7. Tax Rate 7 X �i � ,,.. 8. Tax Due 8 $ � � � � � � � ; ��� . ....: .;.. ... ..,. . ..: , '� � , � ; 9. With 5% Discount(Tax x .95) 9 X ... ... ........: .....,:... . ..: ...,. ..:....,� .,.... ,.... Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to"Register of Wills, Agent." Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. Work ,,�'%'.�� ����� Ho m e � �- ��j, -�,�., Taxpayer Signature Telephone Number Date � � IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF R VENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 BUREAU OF INDIVIDUAL TAXES Penns�/Ivania lnheritance Tax � er11'1Sv Lvania PO BOX 280601 7 � ✓ HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE � REV-154�sE�D cE���12) And Taxpayer Response FILE NO.21 � a ACN 13134881 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings SSN Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBURG PA 17050-2778 t^� ,"�"' _ ,...._.. ,,,� C � � - :�C °�� c W � � �� � T7 � �-�- � �;� ;�� � _.,f [�"_ � �"�'� E? �7► � � � �.::'� 3;� �3 � � . -Y-1 �' r"._ � � �"� � w: ' � N e"�.' �;°k MEMBERS isr Fcu provided the department with the information below indicating that at the de�th of the �, �;,, � above-named decedent you were a joint owner or beneficiary of the account identified. �.n �*y Account No.11072 Remit Payment and Forms to: Date Established 08-07-1969 REGISTER OF WILLS Account Balance $4,000.00 7 COURTHOUSE SGIUARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $666.68 Tax Rate X 0.045 Potential Tax Due $30.00 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships(including none). � p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment, and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required,you may attach 8 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), ple�se obtain a written correc�ion from the financial institu#ion and attach it to this form. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First,determine the percentage owned by the decedent. i. Accounts that are held "in trust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 100%divided by the total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%, 4 owners =25%,etc.) b. Next, divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate, please state � ��'���� ����'������� �; your relationship to the decedent: . �� ���������;������,��� , 1. Date Established 1 �� � �� � 2. Account Balance 2 $ ��� � � � ' � 3. Percent Taxable 3 X - � � � , � 4. Amount Subject to Tax 4 $ � 5. Debts and Deductions 5 - 4 , � _ �. , � �.. 6. Amount Taxable 6 $ � ���� ��� �� ��� �` � � 7. Tax Rate 7 X � � �,,,� �� 8. Tax Due 8 $ � ,.. � �. � �3 ;,. , ; , _ , , ..;, .. . �: . .; ,, ,,�,, 9. With 5% Discount(Tax x .95) 9 X � � ����� , . . _...:..... . ,....�.....,. ��� ,.:.... ,.�.�. ,......,.�:..�� Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent." Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. Work l� . _o � Home �' ��- Taxpayer Signature Telephone Number Date 7� f� IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � ennsvlvania PO BOX 280601 y � ✓ HARRISBURG PA 17128-0601 I11fOr�1'1$tIOCI NOtIC@ DEPARTMENT OF REVENUE And Taxpayer Response REV-1543 EX DocEXEC �08-�2� FILE NO.21 �- ,3 r�I(� ACN 13134883 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings : SSN Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN DAK CT MECHANICSBURG PA 17050-2778 � r•.. � .`".� ;�•e � �' �' � �—t �7 +'8 � "�J � •:=; � .-,._.. � � f"' , �n? � � C�'l .:�J � ' r ;�`.� � � � �=4-�� �, C� �..� � �...:. �:•«^"�� � ��',�, � "�; � *.,.j ['^� ' dp _'�e ,fe„e,. '6 : � c..:; n,.,.:o � „*w i..� � � f� �� MEMBERS isr Fcu provided the department with the information below indicating�iat at the�ath�of�e above-named decedent you were a joint owner or beneficiary of the account identified. Account No. 11072 Remit Payment and Forms to: Date Established 06-03-1976 REGISTER OF WILLS Account Balance $38,453.05 7 COURTHOUSE S(�UARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $6,408.97 Tax Rate X 0.045 Potential Tax Due $288.40 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. � A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. � PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment, and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required, you may attach 8 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ � PART TaX CaICUIatlOfl 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2), or percent taxable(Line 3), please obtain a writt��corre�ti�n from the financia! inst�#ution and attach i�to#his forrn, 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First, determine the percentage owned by the decedent. i. Accounts that are held"in trust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 100%divided by the total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%, 4 owners =25%, etc.) b. Next, divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate, please state ;<` �����,��������]� ��� �, your relationship to the decedent: . �� � � � ���.������� R������� �� �' � � 1. Date Established 1 �� � � � ��� ' �� ; , � , �� � 2. Account Balance 2 $ � � ��� � � '� ,:� � � � � ����� � � � , ; 3. Percent Taxable 3 X � ' � � °� � � `�� ' � � � � . 4. Amount Subject to Tax 4 $ � � � : �._ 5. Debts and Deductions 5 - �. , � � 6. Amount Taxable 6 $ � � ; 7. Tax Rate 7 X � � � � 8. Tax Due 8 $ �� �� � �� � �� �� $ � '� ` ��..�� �,�\\��� ��\ .: ... ,��; :�� � � � � ,�, � � 9. With 5% Discount (Tax x .95) 9 X ..�....�.�..,.,.� .,..�.,��....,.�.. ......... '., .... .:.. ��.....: ......��:�.. ......:,...�: Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent." Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and belief. ,� Work �'��� � .,� Home �/7- ���� ��� Taxpayer Signature Telephone Number Date % �� /� IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT O R VENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 ,�, , . BUREAU �F INDFYIDUAL TAXES Pennsylvania lnheritance Ta�c � pennsylvan�a �o sox 2so�oi HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE RfX-254�3�X�oc��,.j0 2 And Taxpayer Response ���;_��} FILE NO.21 r ACN 13134885 DATE p6-25-2013 Type of Account Estate of VIRGIN�A F MULL Savings �SN Ghecking Date of Death 06-09-2013 Trust RDBERT MU�� County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBURG PA 17050-2778 �' c_� �:� c� � � ,:b �°t . _ �"�'T ,.� � � �.,� ''`"1 � � t'"� ;""" �.,. �'�.,,"'s � � � �;�: —,a � � ''I ; A n'4 � � � � r� ; ..� � , MEMBERS isT Fcu provided the department with the information below indicating thai�[t,�i�ea�i of t� y" above-named decedent you were a j�int owner or beneficiary ofi the accaunt identifie � � ' `�. : : ,� . {. Account No.11072 Remit Payment and Farms to: -� --� � � ` � 1�.:... �I�f Date Estabtished 09-25•1985 REGI�TER OF WI��S � �`' �� Account Balance $3,716.71 1 COURTHOUSE SQUARE ° Percent Taxable X 16.667 CAR�tS�E PA 17013 Amount Subject to Tax $fi19.46 Tax Rate X 0.045 NOTE*: If tax payments are made w+thin three months of the Patential T�Due $27.88 decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NQTE"� due. Any inheritance tax due will become delinquent nine months after the da#e of death. PART �tep 1 : Please check the appropriate boxes below. 1 A �No tax is due. 1 am the spause of the deceased or 1 am the parent af a decedent who was 21 years old or yaunger at date af death. . Proceed to Step 2 on reverse. Do no�check any ati�er baxes and disregard the amount shown abave as Potential Tax Due. g �The information is The above information is correct, no deductians are being taken,and payment wiil be sent correct. with my response, ' Proceed to Step 2 on reverse. Do not check any other boxes. : � �The tax rate is incorrect. � 4.5% I am a lineal bene#iciary{parent,child,grandchiid,etc.}of the deceased. (Select carrect tax rate at right,and complete Part � ���/o i am a sibling of the deceased. 3 on reverse.} � 15°la All ather relatianships(including none). � �Changes or deductians The information above is incorrect and/ar debts and deductions were paid. listed. Complete Part 2 and part 3 as apprapr+ate on the back of this form. E �Asset will be reported an The above-identified asset has been or wil!be reported and tax paid with the PA Inheritance Tax inheritance t�form Return#iled by the es#ate representative. REV-15p0. Proceed to Step 2 on reverse. Do not check any other baxes. Please sign and date the back of the farm when finished. PART Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria: A. The decedent was legally responsible for payment, and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required, you may attach 8 1/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation) $ PART Tax Calculation 3 If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), pleas�obtaira a writte�correction from the fina�cial institution and att�ch it to this#orr�. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date of death. 3. Enter the percentage of the account that is taxable to you. a. First, determine the percentage owned by the decedent. i. Accounts that are held "in trust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 100%divided by the total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%, 4 owners =25%, etc.) b. Next, divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiplying the account balance by the percent taxable. 5. Enter the total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent. If indicating a different tax rate, please state �� �,, � ��;���� ���i���� ��� � � ��� your relationship to the decedent: . � � � ; � � �� �� ' � � � � � �, ���������������u�r��� � 1. Date Established 1 ��� � �� � �� � � � ��� ' � � 2. Account Balance 2 $ � � � .� ,.; , � , 3. Percent Taxable 3 X � � � �� �� 4. Amount Subject to Tax 4 $ � ' :. � � . � �� �� �� ��� � .���:,.. 5. Debts and Deductions 5 - �., 6. Amount Taxable 6 � � � 7. Tax Rate 7 X � ..,. . .. ' �� � .� � � ; � . � � , >� 8. Tax Due 8 $ � � � ��' �� �` ��`���� � ��� X � � � � `�� � � 9. With 5% Discount(Tax x .95) 9 !� �.....:� .. ' ��� ., .....� .,..,.�� �,.....��.....�,.� �;,,,� .� Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form, along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent." Do not send payment directly to the Department of Revenue. Under penalty of perjury, I declare that the facts 1 have reported above are true,correct and complete to the best of my knowledge and belief. Work ����� Ho m e �� - ���,� �:��' Taxpayer Signature � , Telephone Number Date �- = 7 �� /.�.� IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT O EVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 ROBERT MULL 307 PIN OAK COURT MECHANICSBURG, PA 17050-2778 J u ly�, 2013 Register of Wilis 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Virginia F. Mull Dear Sir or Madam: Enclosed are four Pennsylvania lnheritance Tax Information Notice and Taxpayer ; Response forms (two copies each) for the Estate of Virginia F. Mull. Thank you. Yours truly, Robert Mull Enclosures � � � � � � � � � �-- �? � � z c� � .=A= � , �a• r �'.' � � � � �+�.F �:....� � � � 'Y "� � �,�„ _.: r,;'` . � � �,-�., -�j �% � � � . � � ' . �: 'II `� �..j -� R-_,. A► �-y �'; � � � ¢ -- � � � � � � "' N� cn �u�-� �"�v°� oomu� •z a�tnoc,�� rn ¢c�►�oo �♦o tn�Z~JQ �o • Q � � 2 '� U W """" g � «.,, ,: ..� W �i iM,M � �m/Ir ,� M "'" ». .�; .... � o � � ,�„ ...,. M, ���� � �r �Y -� � � M`y �� 3 ` a i oo ,� "� . �j W p ..+ .� 9 � .w... w'' w ,• ,, a .�.. i r; � ..' o "" �; ��,. Q � .�. .,. � � � � M � M .�... (n �,;� � � „~~ � Jw � �. J (n � ,� � � � � ^ � � .'�:_ Ll.. = Q � � F— n- .,. � �! L1.1 � J :�' � O � �I � W � � � WZQ �� �' � O U �� �t 3� � �� �i� � �� _ y`d � � � � •� � /� � �I i�.�.-.�J ,�. � E.A.7 C � �; � 'Q C G`� i'�'i � � � � • � �,. r --� t r � "�� � � � � � � vs O �' � j,.� Q � � � � � � �f � � �, �'� � � � � � a � � . �. .�_ � ' � [!� i"°'� o v � ` ,_,� t'rt � � � � f�J �. � � � � �� � �3 a � � M � � .,. a�� �