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HomeMy WebLinkAbout07-09-13 REV-1500 FX(02-11) 1 Cc 1505610143 PA Department of Revenue OFFICIAL USE ONLY p Pennsylvania county toes Year File Number Bureau of Individual Taxes M•�o'a1e"1E PO BOX.280601 INHERITANCE TAX RETURN 21 13 0411 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 04 04 2013 12 25 1933 Decedent's Last Name Suffix Decedent's First Name MI TROUTMAN BETTY E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 2. Supplemental Return 3. Remainder R�Z,(Date of Death o 4. Limited Estate 48.Future Interest C°'^ppmomm1" 5. Federal Estate Tax Return Required (date or It at after &t i2a2) El 0 e Decedent Died restate 7, Aeach Co7Y of Tit)Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of will 9. Litigation Proceeds Received t0.e$041iwcenl P9t- i i ��%jr Death ❑ 1t'(AtlachnSchedule O)Sec.9113(A) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EARL RICHARD ETZWEILER 717 234 5600 T o C) REPTVR OF WI S U ONNLY M = n o First Line of Address z n t0 o 105 N FRONT STREET "• T o C> C7 C7 C) -'- -n 'l Second Line of Address C'o o "rl 22 U C = C7 )- m DATE FIL:n,D Office CJT O City or Post Oce State ZIP Code c HARRISBURG PA 17101 Correspondent's e-mail address: retzweiler @comcast net Under penal9es of perjury,I declare that I have examined this return,indudinpu accompanying schedules and statements,and to the best of my knowledge and belief, it is true,co and complete.Ded lion of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE O ERS N RESPONSIBL OR FILING RETURN ATE x C John C. George RS 13 ADDRESS 1019 Mountain House Road Halifax, PA 17032 SIGNATURE OF PREPARER OTHER THAN REP,gTESEN/TA—TIVE DATE Earl Richard Etzweiler dL-S- /3 ADDRESS 105 N. Front Street Harrisburg PA Side 1 L 1505610143 1505610143 J ob PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Troutman, Betty E. 21-13-0411 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#2 Name Brenda J.Palmer(Hugendubler) Addressl 5810 Redhawk Drive Addressl City, State,Zip New Port Richey FL 34655 Date 3� o2e)l3 J 1505610243 REV-1500 E( Decedent's Social Security Number Decede '.Name: Troutman, Betty E. 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&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 15 ,259 . 59 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous I(oq Probate Property (Schedule G) Lf Separate Billing Requested............ 7. 7 , 032 . 90 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 22 , 292 . 49 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 11 , 071 . 33 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 1 , 653 . 27 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12 , 724 . 60 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 9, 567 . 89 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. 9, 567 . 89 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 15. 0 . 00 (a)(1.2)X.00 16. Amount of Line 14 taxable 9 567 . 89 16. 430 . 56 at lineal rate X .045 17. Amount of Line 14 taxable 0 . 00 17. 0 . 00 at sibling rate X.12 18. Amount of Line 14 taxable 0 . 00 18. 0 . 00 at collateral rate X.15 19. TAX DUE................................................................................................................ 19. 430 . 56 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Fl Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-13-0411 Decedent's Complete Address: DECEDENTS NAME Troutman, Betty E. STREETADDRESS 335 Wesley Drive,Apt. 118 CITY STATE zip Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 430.56 2. Credits/Payments A. Prior Payments 409.03 S. Discount 21.53 Total Credits(A +B) (2) 430.56 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5, if Line i +tine 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 0,00 Make Check Payable to: REGISTER OF WILLS, AGENT. 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 transferredi............................................................................... b. retain the right to designate who shall use the property transferred or its income:_......................... x c. retain a reversionary interest;or.........__..._......__.............. ............._..........................._....... x d. receive the promise for life of either payments,benefits or core?............................................................ x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?....._...._..............................................................................._...................... ❑ 1 Did decedent own an'in trust for" or payable upon death bank account or security at his or her death?..._.. ❑ M 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?................................................-........................................................ ........ EXI ❑ 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)(1)). 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 172 P.S.§9116(a)(1.1)(it)). 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 adaptive parent,or a stepparent of the child is 0 percent(72 P.S.§9116(a)(1.2)1. • 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. Rev-1506 EX+(11.10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Troutman, Betty E. 21-13-0411 Include the proceeds of Idtion and the date the prornads wero received by the estate. a All property)olntly mod relh the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Golden Living Centers Nursing Home, patient care account balance 100.00 2 PSECU Member Account#8403-Moneyhandler ID 04 15,118.32 3 PSECU Member Account#8403-Regular Share ID 01 41.27 TOTAL(Also enter on Line 5, Recapitulation) 15,259.59 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-1510 EX+(09-09) SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Troutman, Betty E. 21-13-0411 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD's EXCLUSION TAXABLE NUMBER THE DATE NAME F TRANSFER.SATTACH THEIR OPY OF THHE DEED FOR STATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Thrivent Financial for Lutherans Settlement Option 7,032.90 7,032.90 Contract No.S0025649,with the beneficiaries being Brenda Palmer and John George,the two children of Decedent. TOTAL(Also enter on Line 7, Recapitulation) 7,032.90 (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-1511 Ex«(10-09) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT ED RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Troutman, Betty E. 21-13-0411 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 9,804.98 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address city State Zio Year(s)Commission Paid 2. Attornev's Fees Earl Richard Etzweiler 833.31 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 4. Probate Fees 143.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 289.54 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 11,071.33 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 Troutman, Betty E. 21-13-0411 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Boyer's Food Market,food for funeral dinner 234.46 2 Hoover-Boyer Funeral Home,funeral expense 9,470.52 3 St. Peters Women Guild,prepare food for funeral dinner 100.00 H-A 9,804.98 Other Administrative Costs 4 Cumberland Legal Journal,advertise estate 75.00 5 Etzweiler&Associates,photocopies, postage,etc. 25.00 6 The Sentinel,advertise estate 189.54 H-137 289.54 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT DEPARTMENT OF REVENUE f INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Troutman, Betty E. 21-13-0411 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,Including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Alixa RX,outstanding prescription bill 231.87 2 Alixa RX,outstanding prescription bill 7,49 3 Golden Living Centers Nursing Home,outstanding nursing home expense 754.01 4 Government Services,obtain online employer identification number 197.00 5 Manor at Susquehanna Village,outstanding nursing home bill 200.00 6 Pinnacle Health,outstanding medical bill 183.00 7 PSECU, Check 710 4.90 8 Special Event Emergency, outstanding ambulance bill 75.00 TOTAL(Also enter on Line 10, Recapitulation) 1,653.27 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule 1(Rev. 12-08) REV-1513 EX*(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Troutman, Betty E. 21-13-0411 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee s I• TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 John C. George Son One-half of 4,783.95 1019 Mountain House Road residue Halifax, PA 17032 2 Brenda J. Palmer(Hugendubler) Daughter One-half of 4,783.95 5810 Redhawk Drive residue New Port Richey, FL 34655 Total 9,567.90 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. 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) (( LAST WILL AND TESTAMENT OF i ' BETTY E. TROUTMAN I, Betty E. Troutman, a resident of Mifflin Township, Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this instrument to be my Last Will and Testament, hereby revoking : any and all wills by me at any time heretofore made. ITEM I: I direct my hereinafter named CoExecutors to pay all my just debts, funeral expenses, administration expenses and inheritance, estate, succession or excise taxes, which I owe or may become due on, account of my death, as soon as may be convenient after my decease. ITEM II: All the rest, residue and remainder of my estate, be it real, personal or mixed, of whatever nature and wheresoever situate which I may own or have the right to dispose of at the time of my decease, I give, devise and bequeath to be divided equally between my two hereinafter named children, per { stirpes: 1. John C. George, of 51 South Moore Street, Elizabethville, Pennsylvania. 2, Brenda J. Palmer, of Frances Drive, Union Deposit, `a Pennsylvania. ITEM III: I hereby nominate, constitute and appoint my two children, John C. George and Brenda J. Palmer, CoExecutors of this my Last Will and Testament, with full power in their discretion to do any and all things necessary for the complete administration of my estate, without being required to file bond for the performance of their duties, with full power to sell at public or private sale and without order of court any real or (SEAL) '. Refty R. Troutman i personal property belonging to my estate, and to compound, I compromise or otherwise settle or adjust any and all claims, charges, debts and demands whatsoever against or in favor of my 11 estate as fully as I could if living. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament this / day of 1 December, 1986. I C.•� vL (SEAL) etty froutman Signed, sealed, published and declared by the above-named Betty E. Troutman, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, we believing her to be of sound and disposing mind, Aoe derst ding, scri ed ouil sses t 's I� er, , j y i i � J P I i, II 'i � i 1 P SECw ry 04/26/2013 -v- Etzweiler and Associates Earl Richard Etzweiler, Esquire 105 N. Front St. Harrisburg, PA 17101 Re: BETTY E TROUTMAN, Deceased. PSECU Reference# 1432104905020 Dear Attorney Etzweiler: . The above referenced person has an account with PSECU which was opened on September 22, 2006. The Share accounts were individually held by BETTY E TROUTMAN. The following are the Date of Death Balances for BETTY E TROUTMAN's account with PSECU: Account Date of Death Balances Interest—April 1-4 (S I) Savings $41.27 $0.00 (S4)Money Handler $15,118.15 $0.17 The account has been closed. If you have any questions,please contact me at (717)234-8.484 or toll-free at (800) 237- 7328, press 6, extension 3120. Sincerely, Sandy F gley Member Service Representative PSECU Pennsylvania State Employees Credit Union 1 Credit Union Place, P.O. Box 67013, Harrisburg, PA 17106-7013 • 800.237.7328 • >>psecu.Com - THIS CREDIT UNION IS FEDERALLY INSURED BYTHE NATIONAL CREDIT UNION ADMINISTRATION.EQUAL OPPORTUNITY LENDER. Apr 30 13 04:17p Thrivent Financial 17173655029 p.1 �;_L'Thrivent Financial for Lutherans Death Claim Service Kit Deceased: Betty E Troutman Date of death: 04104/2013 1019 Mountain House Rd Date Prepared: 0411 2/2 01 3 Halifax PA 17032-7726 Claim Number: 509824 This death claim service kit will provide you with the details and requirements needed to enable this claim to be reviewed. Included with the kit is: * Claim quotes for amounts on all inforce life, annuity or settlement agreement contracts. * A list of forms that are required for this claim review. Any special instructions or messages related to this claim. Contract Issue Date Issue State Product Type S0025649 ----- - PA Settlement Option 2879272 03/08/1994 PA Life Additional information: 1, A beneficiary, currently not a Thrivent member, who is interested in becoming a member and is eligible for membership, can apply for membership by completing the membership application in the Claimant s Statement (form 28e). Or, if no product is purchased at the time of claim, the beneficiary can apply for membership through the associate membership offer and for the first year the$19.95 fee is waived. For an associate membership, complete either the application available in the Associate Membership-experience the benefit brochure (form 33119)or the Membership Application (form 15659)available in CAP. On the application include the letters DC at the top of the page to indicate death claim and we will waive the fee for the first year. For information about Thrivent s membership guidelines or the associate membership program refer to Field Net or call (800) 847- 4836, ext 86034. 2, John George- 717-362-8316 - son Obituary Info: Upper Dolphin Sentinel -Millersburg -PA Expectations for Claim Service: Within 10 days of receipt, please contact the beneficiary to provide a claim form and explain payment options. This is to comply with the National Association of Insurance Commissioners (NAIC) Model Unfair Claim Settlement Practices. The claim decision can be made at a later date. If you do not personally know the beneficiary, contact the funeral home, family members, individuals who may know the person, or the church to try to locate the beneficiary.We do not expect you to go beyond these contacts. If you need assistance, the Death Claims Staff is here to help you. Please R e c e i v e d.. ._Time ,,Ap,r;30, ,2013 ,5�35PM _No; 1061 van= l of R nnrPasr=d,s ('t,stnmPr lrr)* S,0R704016 Apr 30 13 04:1 7p Thrivent Financial 17173655029 p.2 communicate with us so our records are current. We need to keep our file records current and accurate to meet state claim practice requirements. At FieldNet, enter Death Claim without the quotes in the Search for helpful information to assist you in serving our members and beneficiaries with a life insurance or annuity claim. If you are assisting a beneficiary and s/he wants to call us, please tell them to call 1-800-847-4836. If you are a thrivent financial associate and you have questions, please call 1-888-422-5737 or send an e- mail to the subject mailbox 'Death Claims'. The Financial associate who will be helping with this claim is: BRIAN NOVINGER PO BOX 5 GRATZ PA 17030-0005 Contact: 717-365-5029 I Received Time—Apr. 30.._.�Oi .,._5;_ �.PM �0 106I pa!`. ? ,fF; Opneacerl'.sCii0rimar In* sn6i704n1F; Apr 301304:17p Thrivent Financial 17173655029 p.3 Thrivent Financial for Lutherans- Death Benefit Information Mpls Settlement Option Contract: 50025649 Deceased: Betty E Troutman Date of Death: 0410412013 Date Prepared: 0411212013 Claim Number: 509824 Death Benefit Cost Basis $ 6,842.77 Taxable Gain $ 190.13 Total Death Benefit $ 7,032.90 Beneficiary Designation Base Coverage: Primary: Brenda Palmer (Per Stirpes) , John George, Child(ren) (Per Stirpes) Special Messages 1. If any of the children predeceased the insured, their share of the proceeds are payable to their children, The Deceased Beneficiary's Children Affidavit (form 5909A) should be completed. 2. IMPORTANT TAX REQUIREMENTS: Each beneficiary will be subject to federal income tax withholding for their share of the taxable gain. Each beneficiary needs to complete the Notification for Federal and State Income Tax Withholding section on the Claimant s Statement. If NO withholding is desired, the first box in the Withholding section should be checked. If the beneficiary DOES want withholding, the appropriate section should be completed. 3. To assist the beneficiary in selecting a distribution method, you should refer to the Flexible Payout Deposit Agreement (FPDA) Beneficiary Option Guide. This guide can be printed from FieldNet, Products & Marketing, Know Your Product, Annuities, Claims, Annuity Beneficiary Option Guides/Death Tax Charts. Rece I ved T l me-,.Apr, 30. ..2013° 5: 35.PM�No..1061 pang a of a DaraasPd'.� ( iisfnmar I ) 5067(]401R ETZWEILER AND ASSOCIATES ATTORNEYS-AT-LAW 105 NORTH FRONT STREET HARRISBURG, PA 17101-1436 Office hours:Mon.-Fri 8:00 a.nt.-5:00p.m. (717)234-5600 Earl Richard Etzweiler,Esquire ----- Christian S.Daghir,Esquire HALIFAX LINE (717)896-3737 225 Market Street Fax Line:(717)234-5610 2 West Main Street Millersburg,PA 17061 Email Address: rtzweiler ancomcast.net Elizabethville,PA 17023 (717)692-2519 - (717)362-8395 Office hours: Tues. and Fri 4:00 p-m--8:00 p.m. Office hours:Tours. 7:00 p.m.-9:00 p.m. Sat 10:00 a.m.-12:00 noon July 8, 2013 Register of Wills Office Cumberland County Courthouse 1 Courthouse Square Room 102 Carlisle, PA 17013 Re: Estate of Betty E. Troutman File No. 21-13-0411 Ladies and Gentlemen: Please find enclosed the original and one copy of the Inheritance Tax Return and Inventory to be filed for the above-referenced estate. I am also enclosing extra copies of the signature pages of both the Inheritance Tax Return and Inventory. Would you please time- stamp the pages and return them to my office in the enclosed self-addressed postage prepaid envelope. Please contact my office if you need anything further in this matter. Sincerely yours, Earl Richard Etzweiler ERE:klp Enclosures G:�£STATE-DIR�ESTATt\TmuMm-BmNLelacwp] ' f \` 1 i � � � � r r f f .! r _ $ o � 0 a m m °o � a N I 3 C M W _ -1 cn �n Z Z N Z ffl D ° sai y' 4 r _ oCL o c -n S. L � v c --h 'n o 70 n mom v � CD D IRE. v c rt D (n CD w N , � � n w (D C-) CD � ch J co f 0 n S N m � CD C O m N O ` ' m rn ca -0 c a m x r- in :a . Ar r" m CO azm co mCn z U, z -v o O U O C n n cn in O rn rn m P Hqp v , J ^� # ooaoo�o�ee o � a !v w W m N rn a o df T 1