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HomeMy WebLinkAbout05-19-78 RCr;:-33"14-73) ,,~ COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS '* RESIDENT DECEDENT M~y 1 Q rl![ti coUNty OF Cumberland IMPORT ANT This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the County where decedent resided; Return is due within nine months after date of death, unless an extension is granted by the Secretary of Re'l.enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) --"'~._-.- -~--."_._._,--_...- IN HIE MATTER OF THE ESTATE OF Agnes G. Lampe -"-'-'~~'- ,..J EXECUTOR AFFIDAVIT OF (',lATE F'JLL NAME OF DECEDENT) Late of____CumQerlancl_"_ Statp. of ___~~nnsy-.!van~a ADMINISTRATOR } s", Trustee County of _Guillb~~~ ~JiilliJl.PLk_._Sanford. Trust Officer Dauphin Deposit Bk & Tr Co "F.xecntm C'3Hif1fcR of the estote of the above.named decedent being duly sworn, depose and say Decedent dll~d __~_~_bruary 23, IMCiNTH) (DAY) , 19~{~estate leaving a lost will, copy af which is hereto attached. } (YEAR) Intestate Nome 0'1.1 address of attorney or ~ .t.!yers J Myers, other autho'ized representCl1,ve '0 wh'_'m > 011 correS-jJondence she_ ,I,' J Lemoyne, Penna. Flower & Johnson 17043 That as such -- _Tx_us..t.pp deponent is familiar with the affairs of said estate and the property constituting FeX E.:U TO R-A OM1N IS T RA TOR) the asset:> thcrcoi dud their fair market value. That at the time uf death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy' or another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - N AM E AN IN WHIC -- D ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELAT10NSHIP OFJOINT ~H DE:CEDENT RENTED A SAFE DEPOSI T BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT - Non~_ --"'-~------- "----~._._-- , That the coments of said safe deposit box or boxes are itemized under Schedules Noncof this return, with the exceptinl1'of the following, for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property In the Common,vealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as or date or death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property whcre:-;over situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giVing also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury' certificates or notes and other evidence of indebtedness of the United States to the de- cedent: all obligations., whether by statute or agreement they are designated as tax free, of the United States, or any stale, or political subdivision thereof, or of any foreign country, which are owned at the time of death; ,ill "....<l';IIe, d~'pU'\';;" jl.:',\dlY, ~ilvt:rware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever, kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the faCt: value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the cslak from life insurance policies carried by decedent; all annuity and endowment contracts the proceeds of \\'hich """ 'ayable upon the death of the decedent; all and the corporate stocks and dividends due thereon aud unra!d {Ie; ,>!' /' date of death, bonds and accrued interest thereon to the date of decedent's death and olher i;l',.',<';lmvit ".;,-, owned by the decedent at the time of death, with the ,market value there- or at such lime. -- In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of' decedent at the time of' death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or b,usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of toe agreement) together with a statement setting forth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of' the decedent's interest therein must be submitted. It should also set forth in itemized form, together wi th the fair market value thereof', any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof' sets forth Ii true answer to each inquiry contained therein and in the case of' transf'ers of'property, real or personal, within two years of' decedent's death, in contemplation of decedent's death, or intended to take ef'fect in possession or enjoyment at or after d~ath, said schedule sets forth the nature and value of such property, to whom transf'erred, the relationship of the transferees to the _decedent, the proportionate snare received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of' transfers int~rid~d -to-- take effect in possession or enjoyment at or after death, tpere is also att~chedto the schedule a cony of the deed, trust agreement or other instrument creating the trust. Ther'~ is also set f'orth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by virtue of the exercise by decedent, either individually, or,jointly with another, or any power of' appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another, with a copy of' the instrument creating such power attach.ed to the 'schedule. That Schedule 0 attached hereto and made part hereof' sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedene s death, the nature of' their res- pective interests, their relationship, if' any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for lire under decedent' 5 Will. It also contains a statement showing which of' the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of' their death, their issue, and the relationship of such issue to the beneficiary. That Sc~edule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Sc~edule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including fUneral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel f'ees and f'udiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing anti unpaid at time of death; taxes accrued chargeable for period prior to decedent's tieath (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of' collateral pledgeti for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of' any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of' Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "en, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. ..,/,l.;/,L... Dauphin Deposit Bank & Trust Co. l/j4~dtrt'.TrUS't'e'e"-." 301 Market St. .. .......n............................. ............................................~.............. (Street Numbl!T) Lemoyne, Pa. 17043 ..................,..,........... (City or Town and State) NOTE: Before signing aff'idavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of' close or f'amily corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. Subscribed and sworn to before me this .?h......... d of........ ......c~ . .,.. ' .19Z~ RC C-3~ (4-;3) . COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS "TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent os tenant in common with another or other, should be identified os to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held os joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property lacoted In the Cammonwealth of Penn-.ylvanla .hould be (1) (2) (3) described by lot and block number, .tr.et and .tr.et numb.r, tog.ther with DEPARTMENT a general de.crlptlon of the property, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; If Q farm .tate number of a~ FOR YEAR OF ESTIMA TED CAUTION ere.; 01.0 statement of mortgage encumbrance. upon each parcel at death DECEDENT'S MARKET VALUE (Do not writ. of decedent. Taxe., a..e..ment., accrued 'ntere.t on mortgage., etc.,are OEA TN In thl. space) to be lI.ted on Schedule IfF" and mu.t not be deducted from thl. schedule. /f7rnc None Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the lost page of this return. /)Znu) . RCC -35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX * RESIDENT DECEDENT SCHEDULE liB!! PERSONAL PROPERTY Item No. 1 2 3 4 5 6 7 8, 9 10 11 12 13 14 15 16 INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be li8ted under Schedule fiE". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e. g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, eVen though located outside of the State, at the time of death, should be listed in this schedule. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEr VALUE DEPARTMENT VALUATION (no not write in this space) $4,000.00 US 7 3/8% Treas Notes due 2-15-81 9 $1.000.00 US 8% Treas Note due 5-15-82 10 $2.000.00 US 8% Treas Notes due 2-15-83 1 321 shrs American Motors 92 shrs AT&T 28 shrs Delmarva Power & Light 104 shrs Philadelphia Electric 2 shrs S Jersey Industries 6 shrs Studebaker Worthington 45 shrs UGI 150 shrs F. W. Woolworth 2144 Units Fixed Income Collective Investment Fund Mortgage Investments Participations Cash in Trust Fund Income accrued to 12-23-78 Allor the above items in Trust dated November 26. 1973 with decedent as Grantor & Beneficiary Dauphin Deposit Bank & Trust Co. check- ing Account 54 14 6240 / ~').. Pb 0.625 $ 3.962.5(~. ,3 '14>.).-50 .5937 1,005.9. ~_~ OC.$. 9'1 0.468 5 2.009.38.....- 02 li{J'/3d 4 3/4 1.524.7~/ ';;",.;;'/7-:;. ! 59 5,428. 0("""'" o. -'(;;(J'. &0 3.9321 390.10.......- IS'f()./{J 8 5/8~ 1.937.0("'-/ / '13;l.{IO 8.062 36.1"'- I 0'("./3 8. ~.~_5 l)oP:.,E'!288. 7 ~ __ .2/,3'. .~-;- 93L4:!1.338.t= / L&/r.d6 7.6871s ~-;653.1' ~~ (~,-53/3 .574 I 20.526.7, "'-~D/5.;I(;,. 73 12.587. 3' ~/;;( 5J.7.37 1.431.7(0-- ~J-I-311(J 598.lC". i!5'9f. /{J -- 3(/::;. () / 369.0 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of' this return. x X e!.087""".3.. J" 5.6; 76~'5-: '17 - RCC-:>6 COMMO,WEALTI! OF PENNSYLVANIA TRANSFER DIHERITAWE TAX SCHEDULE Tlel! TfU,Sl'}:ns *". . Hi". 1\ i!(). '., RESIDE,T DECEDENT (1) Did decedent, withIn two years of'death, make any transf'er of any material part of his estate, without receiving a valuable and adequate consideration theref'or? (Answer yes or no) no (2) Did decerlent, wi thin two years of death, trunsf'er propert.y f'rom himself to himself and another or others (inCluding a spouse) in joint ownership? (Answer yes or no) nn (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer (b) State of' decedent's health at time of' making the transfer. (Note 1). (c) Cause of' decedent's death. (Note 1). (4) Did decedent, in his lif'etime, make nnJ' transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or arter his death? (Answer yes or no)--1!Q______ (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from thf' property transf'erred? (Answer yes or no) no (b) The right to rlesignate the persons who shall possess or enjoy the property transferred or income theref'rom? (Answer yes or no) no (6) If the answer to (5) (b) above :Is in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent in his] tretime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) no (8) Did decedent, nt an;\,' time, transfer property, the beneficial enjoyment of which was subject to change, because of Ii resel'verl. power to al tel', amend, or revoke, or which conld revert to clecedent under terms of' transfer or by operatton of' law? (Answer yes or no) no (9) If the answer to (8) above is in the affirmative, was the power to al tel', amend, or revoke the inter- est of the beneficiary reserverl in the rtecerl.ent alone or the decedent and others? (Answer yes or no) no NOTE 1: The answers to these questions should be supportert by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transf'erred, it's fair market value at elate of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, lf trans- f'ers are claimed to be non-taxable, also submit detailed statement of facts on which said claim 1s based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM llESCI\IPT ION MARKET VALUE (Es tima ted) DEPT. VAWATION (Dept. Only) tlnn1-'- None 1/) L./}1-C Insert this total opposite "Trnnsfers", Schedule "e" in the "As Reported" colunm on the Inst p:tge of this return. RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" IJ~_ _ ~t 1\ ~ BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF s ta te full names and addresses oLaU who illegitimate children DECEDENT OF BENEFICIARY ave an interest, vested, contingent or other are involved, set STATE YES IN ESTATE wise, in estate) . forth this fact.) OR NO BIRTH a2e c William L. Lampe Grandson yes of 50eific Benue"t & 225 Jame~ Court 1/5 Residue Ai.arlton, New Jersey 08053 Randall L. Lampe r;r~""^n vco ^~ o~c 50ecific Beauest & 1224 West Chester Pike 1/5 Residue West Chester, Pa 19380 Barbara L Lamoe , . '-~ n~ -- ... .~, _ D ,. 235 N 10th St 'b' I 1/5 Residue ~ Reading, Pa 19601 Richard F Lampe RD#l Box 447A M~" a Do 18062 r;~o .A___ VA. n; -__ 1 /, R . _ , A.._, Julie L Lampe r; ~A" + 5-5-63 5-5-63 1/5 Residue 312 Sumner Ave Grandaughter yes New Castle, Pa 16103 - , h Deponent fUrther says that all the above-named bene~iciarles are living at this time except below: NAME DATE OF DEATH RESIDENCE None ~ --, SUl..... ~<'* Uj: s:::: "2 Q) e "s ~.= -00..2 <;: g, ~,,'O s.......2:l ~ ~ ~ " ~ 0 ~ E e f':! '" SUMMARY .(Sch, "A") ... (Sch, "B") (Sch, "C") Real Property Personal Property Transfers Cross Taxahle Estate (2) (As Determined) (l) (As Reported) $ -Q.- $ .5.6.,OIl7.34 $ -0- $ ",0- $ $56,087.34 $ $ $ $ $. $ l- '0 Z " ~ lol ~ - ~ ..l " "" " :>< " < lol " 0 <IJ <fJ - - < <<: " " <:<:: ~ '2 ~ =- 0 " =- ~ 2; '" <<: '" < :I: :I: lol "" .. lol .. E-< ~ Q l': :r: "' < ;: ~ 0 0 E-< 03 Z E-< <fJ ~ ~ lol ~ ... ~ 0 0 " " <:<:: - 0 ,52 lol =- - " ... '" f-< ~ ~ " ./:: f-< 0 ~ ~ ::; ~ '2 0 i:' ~ '2 /, "' 52 -:::"0 " 5 0 ~~ ...l U U RCC-38. COMMONWEALTH Of PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRUCTIONS: This schedule must rllsclose all property, real aWl personal, owned by the decedent jointly with another ur ot.hers, including intangibles, stfinding in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated Hnrter Schedule "A", plus the date and place of record of instrument effecting vestitllre, but do not include entireties or out of state real estate value in estate vd]uution column. Personal property should be listed as in Schedule "Bit, plus date of acquisition, and the name, address and relationship (if any) of' co-owners to the decedent Description of' Property, Date of' Acquisition, Name Address illld Relationship of Co-Owners, fmd Place of Record of lnstrmnent, where Real Estate. ~xx:x :x:> ~~~~5( y :;<~X x:x: 'X Y> :x:> <::0 'X y:X:> 0 * None . . Unit Value Y :X:>y :x >0 percentage Share VV' >V<. XX36~:x:> Insert this total opposite ",Jointly Owned Property", Schedule "E" in the "As ReJorted" colUlTln OIl the lust puge of' this return. Estate Valuation 36 >f;x(< V DEPARTMENT CAUTION-Do In This Value of Entire property /)IZnu-, VALUATION not Write Space. Value of Decedent's Interest /)~-m RCC-81 (6-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING or APPRAISEMENT William S. Sanford, Trust Officer Dauphin Deposit Bank & Trust Company 301 Market Street, Lemoyne, ~A 17043 (Executor or Adm ini strator) In Re: Estate of Agnes G. Lampe Cumberland County - Fi Ie No. 21-78-0122 Dear Mr. Sanford: You ore hereby notified that the Original oppraisement in the estate of Agnes G. Lampe has been filed in the office of the Register of Wills of Cumberland County on July 20 , 19.1lL, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None 55.755.47 Nortf~ None: ~755.47 As to such tax that is paid within three months from dote of death, 0 five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22,1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from dote of death, interest at the rote of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373. Dote July 20, 1978 Signed ~~d ----L(._~ Title___~hief Appra~s~____ --~~-"- Q, --------...-..- Note: This is not 0 bill. RC C-2 (2-64) DEO'PARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE July 20, 1978 COUNTY Cumberland FILE NO. 21-78-0122 Whereas, Agnes G. Lampe late of Borough of Lemoyne in the County of Cumberland Commonwealth of Pennsylvania, having died on the 23rd day of February 19~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, T, Ira K. Gleim , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for Years, the CommonwealUl hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Deterltltlon of Auet Unit Values Aptlraisement Made for Inheritance Tal{ PUrposes Real Propwrty $ None Personal Iro ert Joint-Held Iro ert 55 755 4 Transf ers None None TOTAL ASSETS $55,75547 Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with Jaw on this 20th day of ~ ~ ~. 19~. r- A.... .a /(. ';l __ Apprailt'r (NUmber and Strteu Harrisburg., Penna. (POl!f; OftIee) ~I "" '" ~ ~ ~ 0., ,.. ~ ...... ~ z ~ :z:; ~ 0 ~ ~ '" ~ ~ 0 C< ...... >- u '" " en ~ :a 0 '" ~ " ~ .... ~ .... ~ ~ .. ., 0 0 " " " ri ., ~ .. .. ." ;;,; " .., .., ~ I ~ ~ 0 ~' E- l: .~ .~ ", J - ., :c ~ >t$ ., 0 ~ ~ ... :z:; "'- .. " II ,.. 0 ~ ~ ~ "'- 'it .. "" .. ...:l "" ~ --- ~ -;; ,!l 0 'i -.:: -.:: -.:: I' '" " <;; l '-' --l "" ., .;; ~ ." " <= "t; f:. ~ .., D" '" z 0 ~ 'I;: ~ " .... ol! "-l " 0 ~ " <; >- ... ,.. .<: C< -::; "" '" - ." C'- ~ '" Q... '" ~ ., '" - '5, ~ 1 ~ I 1 ~ ~ :l " ..j" ~ <;- ~ 1: " ~ '" s .... .~ ~ " =: ~ ~ ~ Q " <; ~ Q ~ .. 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