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Home My WebLink About07-20-15 •�a�^� �F ��^� *^*« Pennsylvania lnheritance Tax �� Pennsylvania PO BOX 280601 DEPAPTMENTOFPEVENl1E H4RFI560RG PF ll128-0601 Information Notice AndTaxpayerResponse Fi�EN0.2iia-iz2s ACN 15136540 DATE 07-07-2015 r,r-Fice oF R E G I S?c;2 n� Iq I L LS Type of Account ?�l5 JUL 20 � Esta�e of WARREN B ESTEP Savings � PI 3 �ly �X Checking Date of Death OB-05-2014 Tmst JERRV ESTEP CL�`_,. �� CountyCUMBERLAND CerlitiCa�e as PiNe aiuce cia ORpHP,�;... � � ENOLA PA 17025-34D4 � � ��M�cp� , . . - SANTRNOER enHK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Account No.921725493 Remit Payment antl Forms to: Date Established OS-OS-2004 REGISTER OF WILLS Accoun�Balance $55,248.82 1 COURTHOUSE S�UARE CARLISLE PA 17013 Percent 7axable X 16.667 AmountSublec��oTax $9,208.32 Tax Rate X 0.150 NOTE': If tax payments are made within three months of the Po�ential Tax Due $ 1,38125 decedenYs tla�e of death,deduct a 5 percent discoun�on the�ax With 5% Discount(Tav x 0.95) $ (see NOTE') tlue. Any inheritance tax due will become delinquenl nine moNhs atlerthe date ofdeath. PART StBP 1 : Please check [he appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am ihe parent of a decedent who was 2� years old or younger at date of death. Proceed fo Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potenfial 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 Sfep 2 on reveise. Do not check any other 6oxes. � �The tax rete is incorrect � 45% I am a lineal beneficiary (parent,child,grandchild,etc)of the deceased. (Select correct tax rate at right, and complete Part � �p/ I am a sibling of Ihe deceased. 3 on reverse) � 15% All other relafionships (Including none). p �Ch nges or deductions The information above is incorrect and/or debts and deductions were paitl. li ed. Complete Part 2 and part 3 as appropriate on the back o�fhis/orm. E Asset will be reported on The above-identified asset has been or will be reDorted and tax paid with the PA Inheritance Tax inheri�ance tae�orm Fe�um filetl by�he estate represenlative. EV-1 W0. Pmceed fo Step 2 on reverse. Do not check any other 6oxes. 4. �Please sign and date the back of[he form when finished. PART Debts and Deductions 2 Allowable debts and deductions must mee�both o�the following cri�eria: A. The decetlent was legalty responsible for payment, and the estate is insuHicient to pay Ihe detluctible items. B. Vou paid Ihe deb�s after the dea�h of the decedent and can furnish pmo�o�payment if reques�ed by the depahmen�. (If adtlitional space is required,you may attach 8 1/2"x 11"sheets of paper.) Date Paid Payee Descrip�ion Amoun� Paid To�al Enter on Line 5 of Tax Calculation $ Pp'RT Tax Calculation 3 H you are making a correction to the estahlishment date(Line 1)account balance(Line 2),or percent taxable(Line 3), please obtain a written correction irom ihe tinancial institution and attach it to this form. L 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 ihe tlate of death. 3. Enter the percentaqe of ihe account that is taxable to you. a. First determine the percentage owned by the decedent. . Accoun�s�hat are held"in trust for"another or others were 100%owned by Ihe deceden�. ii. For joint accounts established more than one year prior to the date of death,the percentage taxable is 700 o divitletl by the�otal num6er of owners including the decedenL (For example:2 owners=50 0,3 owners=33.33%, 4 owners =25%,etc.) b. Next,divide�he decedenYs percentage ownetl by�he number of surviving owners or beneficiaries. 4. The amount sublect to tau is determined by multiplying the account balance by[he percent taxable. 5. Enter[he�otal of any debts and deductions claimed Gom Part 2. 6. The amount tavable is tletermined by subiracting ihe debts and deductions irom ihe amount suhject to tax. Z Enter the appropriate tax rate from S�ep 1 based on your rela�ionship to[he decetlent. If indicating a differen�tax ra[e,please sta�e �:�p�(�(��.�� 5 < _� your relationship ro ihe tlecedent: � � w'�"**��'• �� '�1[DeParfinent�Heverx+e L Da�eEstablished 1 �. ,.��'$�ri ` 2. Account 8alance 2 $ PA�� x.;— �� 3. Percent Taxable 3 X t - "�'�'.�"" �' s � 2 '�"-" .-x "'"',. 4. Amount Subjec�to Tax 4 8 3 , _,� , 5. Debts and Deductions 5 - q 6. AmountTaxable 6 $ � fi �£ s �.`� �� t�,.u�x.a.u;'.�`�tF,,: 7. Tax Rate 7 X - e. Tax�ua 8 $ 7 � '.: � �,•��• � 9. With 5%Discount(Tax x .95) 9 x � � � StBP 2: Sign and da�e below. Return TWO completed and signed copies to ihe Register of Wills listed on ihe fmnt of this form, along with a check for any payment you are making. Checks must be made payable to"Regisler of Wills, Agent" Do not send payment direc�ly to ihe Depariment of Revenue. Under penalty of perjury, I declare that the facts I have repohed above are irue,correct and complete ro the bes�of my knowledqe and belief. /� '�� }-Sr Work � �f �IY�i > Home Taupayer Signature Telephone Number Date �- / �-� �� IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA DEPARTMENT OF REVENUE DISTRICT OFFlCE, OR THE INHERITANCE TAX DIVISION AT 717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS ONLY: 1-800-447-3020 a�a�� F ��o�^� *^xE� Pennsylvania lnheritance Tax . � '� PennS�/�VdIl1B PO BOX 2906L1 pEVPRTMENTOFFEVENIIE w,xR�seuxs rn viza-osm �f110fR18�lOf1 NOtICE - .�„:a,Rno�E�ec �e.-�o, AndTaxpayerResponse Fi�ENo. 2iia-i2z5 REC R��D �FF!CE OF ncN isi3ssai RF� ^ ' �� DATE07-07-2015 2`J?5 JUL 20 �� 3 yy rYPemn��o��c �_ Eslate of WARREN B ESTEP �Savings �RP�i; Checking 1' Dale ot Death 08-05-2014 Tmst BARBARA A ESTEP �� i? . , , :�.�ioun�yCUMBERLAND CehifiCa�e 48 PINE RIOGE CIR � �" ^ ENOLA PA 17025-3404 SANTANOER BANK provided the department with the information below indicating that at the death ot the above-named decedent you were a joint owner or beneficiary of the account identified. Hemit Payment antl Forms to: AccouniNo.921725493 Date Established 05-05-2004 REGISTER OF WILLS Account Balance $55,248.82 � COURTHOUSE S�UARE CARLISLE PA 17013 Percent Taxable X 16.667 Amount Subject to Tax $9,208.32 Tax Rate X 0.150 NOTE': If tax paymen�s are made wi�hin Ihree months of the Po�en�ial T� Due $ 1,38L25 tleceden�'s da�e of dea�h,deduct a 5 percen�discount on the la< With 5% Discount(Tax x 0.95) $(see NOTE') due. Any inheritance�ax due will become delinquent nine mon�hs after ihe date of tleath. PART St2P 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 Oue. g �The information is The above information is correct, no tleductions are being takeq and payment will be sent carrect. with my response. Proceed to Step 2 on reverse. Do not check any other 6oxes. p �The tax rate is incorrect. � 4.5% I am a lineal beneficiary (parent,child, grendchild, etc.)of the deceasetl. . (Selecl correct tax ra�e a� right,and comple�e Part � 7 p� I am a sibling o�the deceased. 3 on reverse.) � 15% All o�her rela�ionships (including none). p �Changes or detluctions The information above is incorrect and/or debts antl deductions were paid. lis d. Complete Part 2 and part 3 as appropriate on the back ol this lorm. E Asset will be repotled on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax mheritance tax form Retum filed by the estate representative. REV4 500. Proceed to Step 2 on reverse. Do not check any ofher bozes. � �Please sign and da[e the back of the form when tinished. PART 2 Debts and Deductions Allowable deb�s and deductions mus� meet both of�he following criteria: A The decedent was legalty responsible for payment,and the es[ate is insufficient to pay ihe tletluctible items. B. Vou paid�he debts atter ihe tleath oi[he deceden�and can furnish proof of paymen�if reques�ed by lhe department. Qf addi�ianal space is required, you may attach 81/2"x 11"sheets of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calcula�ion $ PAAT Tax Calculation 3 N you ere making a cortection to the establishment date(Line 7)account balance(Line 2),or percent taxable(Line 3), please obtain a written correction irom ihe tinancial institution antl atlach i[to ihis torm. 1. Enter the date the account was established or titled as it existed at the date of death. 2. En�er ihe total balance of the account including any interest accrued at the date of death. 3. Enter ihe percentaqe of ihe account that is taxable to you. a. Firs[,tletermine the percentage ownetl by the decedent. i. Accounts that are held "in tmst for"another or o�hers were 100%ownetl by the deceden�. ii. For joint accoun[s established more than one year prior to the date of death,the percentage taxable is 1�0%tlivided by the�o�al number of owners including the decedenL (For example:2 owners=50%,3 owners=3333%,4 owners =25 0, etc.) b. Next,divide the decedenPs percentage owned by the number of surviving owners or beneficiaries. 4. The amoun�subject to tae is determinetl by multiplying the account balance hy ihe percent taxable. 5. Enler the total of any tlebts and deductions claimed(mm Part 2. 6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. Z Enter the appropriate tax re�e fmm Step 1 basetl on your relationship to�he decedent. If intlicating a tliHerent tax rate, please state � � � your rela�ionship to�he decedent ' �:x a ��'��'��s*��"� �,K'>'�; 1. Date Es�ablished 1 �F�A��'��@v�� , . , .� , .: � , . . 2. Account Balance 2 $ �p+� '� �x ' �"'�` ' 3. Percen[Taxable 3 X � � �� 2 F �. �,.,, s r�a x 4. Amoun�Sublect to Tax 4 $ 3 , . 5. Debts and Deduclions 5 - 4 '„., �'' ,1 "�,�� 6. AmountTaxable 6 S S ' '�� * 7. Tax Rate 7 X s. „ . ,{, - � y »rt , 8. Tax Due 8 $ $ �: � � ' � 9. With 5% Discount(Tax x .95) 9 X ,. . . . St2P 2: Si9n and da�e below. Retum 7W0 completed and signed copies�o�he Register of Wills lis�ed on�he iront of�his form, along with a check for any payment you are making. Checks mus[be made payable to"Register of Wills,Agent" Do not send payment direc[ty to the Depatlment of Revenue. Under penalty of perjury, I dedare that the f c[ I have repotled above are tme,correct antl complete to[he best oi my knowled9e and belief� �/\A � � � Work � 7 6 /Y3'S— �\�/ Home �— � �� i�- Taxpayer Signature Telephone Number Date 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 euxcnu ov xeomowi rexEs Pennsylvania lnheritance Tax . �� pennsylvania PO BO% 380601 � DEPARTMENTOF FEVENOE WINRISBIIRG P1 11120-0601 �nf0�mat��n ND��Ce nv uu[x oema i�vvi And TaxpaYer Response RECCR �D !`FF!CE OF ncN No.sssa2122s RErIS �, r,. ,..,= 1�IL-S onrem-m-zois 2015 JL�L 20 °(1 3 44 TYPeOfA��o �, �� Estate oi WARREN B ESTEP Savings ��P�, '., , Checking �ate of Death 08-05-2014 Tmst BARBARA A ESTEP ��A� �_ . ',CountyCUMBERLAND Certificate 48 PINE RIDGE CIR ENOLA PA 17025-3404 SANTANOER BANK provided the department with the information below indicating that at the death of the above-named deceden[you were a joint owner or beneficiary of the account identified. Remit Payment antl Forms�o: AccouniNo.7675722272 Date Established 12-OS2012 REGISTER OF WILLS Account Balance $50,56322 � COURTHOUSE SQUARE CARLISLE PA 17013 Percent Taxable X 50 Amount Subject�o Tax $25,281.61 Tax Ra�e X 0.150 NOTE': If tau payments are made within three months o�the Potential Tav Due $3,79224 decedenfs date of tleath, deduc�a 5 percent discoun�on Ihe�ax With 5%Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due will become delinquent nine monihs afler the date of death. PART $teP 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 ofher 6oxes and disregard the amount shown above as Poten;ial Tax Oue. g ❑The informa�ion is The above in�ormation is correcl, no deduc�ions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do nof check any ofher boxes. p �7he tax rate is incorrect � 4.5% I am a lineal beneficiary(parent, child,grandchild, etc.)of Ihe deceased. (Select correct tax rate at right,and complete Part � �p/ I am a sibling oi the deceased. 3 on reverse.) � 15% All other relatlonships (Including nona). p �Chan9es or deductions The information above is incorrect and/or deb�s and deductions were paid. lis�ed. Complete Part 2 and part 3 as appropriafe on the back ol this lo�m. E �Asset will be reported on The above-identitied asset has been or will be reported and tax paid with the PA Inheri�ance Tax inheritance tax form Retum filed by Ihe es�ate representalive. REV-1 W0. Proceed ro Step 2 on reverse. Do nof check any other boxes. � Please sign and date Ihe back of[he form when finished. ��; PAR� Debts and Deductions 2 Allowable debts and deductions must meet both of the following criteria� A. The tlecetlent was legally responsible for payment,and the estate is insufficient to pay the detluctible items. B. Vou paid the deb[s afler the death of the decedent and can Wmish proof of payment if reques�ed by the depatlment. (If additional space is required, you may atlach 8 1/2"x 11"shee�s of paper.) Date Paid Payee Description Amount Paid Total (Enter on Line 5 of Tax Calculation $ PART Tax Calculation 3 B you are making a cortection to the establishment tlate(Line 7)aeeount balance(Line 2),or perceni laxable(Line 3), please obtain a written correMion irom the financial institution and attach it to ihis torm. 1. Enter ihe date Ihe account was es�ablishetl or titled as it existed at ihe date of death. 2 Enter the total balance of[he accoun�including any interest accruetl at the date ot tleath. 3. Enterthe percentage of ihe account that is taxable[o you. a. Firet,de�ermine the percen[a9e owned by the tlecedent. i. Accounts that are held"in trus[for"another or others were 700%owned by the deceden�. ii. For joint accounts established more than one year prior to[he date of death,�he percentage taxable is 100%tlivided by the total number of owners including�he decedenL (For example:2 owners =50%,3 owners=33.33%, 4 owners =26%,etc.) b. Ne�, divide the decedenYs percen�age owned by the number of surviving owners or beneficiaries. 4. The amount subject to tax is determined by multiptying the account balance by the percent taxa6le. 5. Enter ihe total of any deb[s and deductions claimed fmm Patl 2. 6. The amount tauable is determined by subvacting the deb(s and deductions from the amount subject to tax. Z En�er the appropriate tax ra�e irom Step 1 basetl on your relationship to the decedent. If indicating a different tax ra�e,please stale .� � your relationship b the decedent � � '��g�� tx .}: 1. Date Established 1 } ��` ' � : 2. Account Balance 2 $ P}� : q,�,�� , ��;,�.,�,.� -„,� 3. PercentTaxahle 3 X 2 �—^$— f� �,,,;..�F #. , 4. Amount Subject to Tax 4 $ 3 �, "� ;, 5. Debts and Detluctions 5 - d .. .:� , . ,�} .� r=„��, 6- AmouniTaeable 6 $ rJ ` .�—x ,"':"—�'�s��'� � 7. TaxRate 7 X f'„=�.- � ��`'Ar�. s �'� 8. Tax Due 8 $ � �� rs, r�. � �i.r t ', u: 9. With 5% Discount(Tax x .95) 9 X �tBP 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 ihe Departmen[of Revenue. Under penalty of perjury, I declare that ihe facis I have reported above are tme,correct and complete to the best of my knowledge and helleL � /'� �� r 2- '1 � /I, �-� I wo�k 3 E , s Home Taxpayer Signature Telephone Number Date 7� l�- /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 a�aF•� �F ��o=��o�^� *^�Es Pennsylvania lnheritance Tax � � ' . PennS�/�Vdl'lld PO B�X 2B0601 OEPAPTMENiOFPEVENOE NIRRISBOR6 PP 1]120-0601 Information Notice pEv�sm[x mm¢aoenn RECORDE, n,��a��ayerResponse Fi�ENo.zna-izzs �C�� .-�, �.- „�� i ACN 15136543 - �� - S DATE07-07-2015 %�ls JUL 20 Pf� 3 44 Type of Account �'- � Estate of WARFEN B ESTEP Savings ORPN , cneck�oq �� - - Date of Death OB-05-2014 Tmst BARBARA A ESTEP CU' - . �:''�i CountyCUMBERLAND X CeRifiCale 48 PINE RI�GE CIR ENOLA PA ll025-3404 SRNTANOER BANK provided [he department with the information below indicating tha[at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.7675722566 Date Established 12-OS-2012 REGIS7Efi OF WILLS Account Balance $ 10,17287 1 COUHTHOUSE SOIIARE CARLISLE PA 17013 PerceniTaxable %50 Amount Subject lo Tan $5,086.44 Tax Rate %0.150 Polential Tax Due $7gp_g7 NOTE': I��ax payments are made within three months of�he decedenPs tlate of death, deduct a 5 percem discount on the tax Wi�h 5%Discoun�(Tax x 0.95) $(see NOTE') due. Any inheri�ance tax due will become delinquent nine months afler�he da�e o�death. PART $tBP 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 ro Sfep 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 wrrect, no deductions are being taken,and payment will be sen[ carrec�. with my response. Proceed to Sfep 2 on reve�se. Do not check any other bozes. � �The tax rete is incorrect � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.)o(the deceased. (Select correc�tax rate a� right, and complete Part � �p/ I am a sibling oi the deceased. 3 on reverse.) � 15% All o�her relalionships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. lis�ed. Complete Part 2 and part 3 as appropriate on the 6ack ol fhis lorm. E Asset will be reported on The above-itlentified asset has been or will be repotled and tax paid with the PA Inheritance Tax inheritance tac form Retum filed by�he estate representative. REV-1500. Pmceed to Step 2 on reverse. Do not check any other boxes. � Please sign and date the back of the form when finished. /1 PART Debts and Deductions 2 Allowable deb�s and deductions mus�meet both of the following cri�eria: A. The decedent was legalty responsible for payment, and the esta�e is insufficient to pay ihe deductible items. B. You paid the debis aker the death of[he decedent and can furnish proof ot payment if requested by the department. (If additional space is required,you may attach 8 V2"x 11"sheets of paper.) Date Paitl Payee Description Amount Paid Total Enter on Line 5 0�Tax Calculation $ PART Tax Calculation a If you are makin a conection to ihe establishment date Line 1 account balance Line 2 ,or 9 ( ) ( ) pereent Wxable(Line 3), please obtain a written correction from the financial institution and attach it to this torm. 1. Enter[he date the accoun�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 tlate of death. 3. Enter the percentage of ihe account that is taxable ro you. a First. determine the percentage owned by the decedent. i. Accounts that are held"in hust for"another or others were 100%owned hy[he tlecetlent. ii. For loint accounts established more ihan one year prior to the date of death, the percentage t�able is 100%divided by lhe�o�al number of owners inclutlinq�he decedent (For example:2 owners=50%,3 owners=33.33%, 4 owners =25%,etc.) b. Next,divide the decedenPs percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject to tac is de�ermined by mul�iptyin9 lhe accounl balance by the percent�axable. 5. Enter Ihe total of any debts and deductions claimed from Part 2. 6. The amount taxable is determined by subtracting the debis and deductions imm ihe amount subject to tax. Z Enter the appropriate ta�c rate from Step 1 based on your relationship to the tlecedent. If indicating a different�ax ra�e, please state (�,.;s�y ke�� . yourrela�ionshiptothedecedent , �A "��k .. j� 1. Date Established 1 4� ,�,y,: �,��,�' �, „�� 2. Account Balance 2 $ Pp+�=� t�,k�, , �-' 3- PercentTaxable 3 X � ' � �� '� `.an 4. Amoun�Subject�o Tax 4 $ � : �y, 4 5. Debts antl Deductions 5 - ¢ �^ 6. Amoun�Taxable fi $ rJ < '- „y .; 7. T� Fate 7 X $ 4't:�.nn 8. Tax Due e $ 7 `� 9. With 5% Discoun� (Tax x .95) 9 x $ .St@p 2: Sign and date 6elow. ReWrn TWO completed and signed copies to ihe Regis�er of Wills listed on�he iront of ihis form,� along with a check for any payment you are makinq. Checks must be made payable to'Register of Wills, Agent" Do not send payment directly to the Department of Revenue. Under penalty of p ry, I declare ihat Ihe facls I have reported above are true.correct and complete to the best of my knowledge and belief. �—� � ��Work 2-3 < -/ '93� Home � - � �- /�� Taxpayer Signature Telephone Number Date 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 � y _ � � O � a RECORDED ^"FICE OF = q-c�STER G." ".��,�_g _ � �015 JLL 20 ?� 3 "'y � c�__ aF ORPHh,'..�� '1RT CUk��F:', , ' P: `• � � y � � ��,, =. o� o T°' (il n o s V m ip 9N � � o Y� y in �o � f (il J N R = o � vi �7 °� •l = w m � Y `J 9- ',�f � µ J� � �:l � . � � F �' `� � t � _ O .: r� - s r = � = r7 - >;i _ �� = n o ro UNIi� � m�� '9.� �m� 1 �sA A � �1� Y = NN� I � - a�o :Ml m �o I v�10 � ON.