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HomeMy WebLinkAbout03-09-78 ~/- 7F-/3cf Rce-ss (4-7.3) ~ ~ r ' COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS _.,:\ n. 'j .; ':. " ~ ;,' ."! .: ,~, . .:.. - RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPDRTANT, 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'lenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF Benjamin S. Peters. Sr. (STATE FULL NAME OF DECEDENT) Late of l'nmhprlrlnn } AFFIDAVIT OF ~1l!lXIlaIl surviving co-tenant County ~lf~jl~~ State of Ppnnsylvanja J SOl County of Cumberland Rpnj;:::lm;n q, Pp.h::::.r~. ,Tr ~l1rvivinq ~o-t:p:nant KdoIOJtKOlCC!~ of the ..tot. of the obov.-nomed decedent being duly .worn, depo.. 5 and lIay S not probated } LTunp 24 19....1L..J te.tClte IllGvlng CI lal' will, ~~~>>Xii~X~. IMONTH) (DAY) (YEAR) ~DlfJ( Name Clnd addre.. of aHarney or } .Tnmp~ K Arno 1 n. Esq.. other authorized reprelentotive to whom ClII carrlll.pondence should be moiled. P. O. Box 737, Camp Hill, PA ~_IlOD{ Decedent died 2109 Market Street 17011 That as such co-tenant deponent is familiar with the affairs of said estate and the property constituting (EXECU TO R.ADMIN 1ST RA TOR) the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX rrNR R~nkr N A , r~m 21st & Market Sts. THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF Ben'amin S. Peters Sr. Peters REL.ATIONSHIP OF JOINT HOL.DERS TO DECEDENT Son That the contents of said safe deposit box or boxes are itemized under Schedules E with the exception' of the following, for the reasons hereinafter set forth: of this return, That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth 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 of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover 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 priIDT 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 state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, 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 face 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 estate from life insurance policies carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with the market value there- of at such time. $-71'-016 ----- ;f) uhJ-' j"1J _I 'f 7 - / , , ' 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 8.5 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 "business. A copy of' the co-partnership agreement, (if oral} a statement setting forth the nature of the a~reement) together with a statement setting f'orth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a ~air and just appraisal or the decedent's interest therein must be submitted. It should also set ~orth in itemized form, together with the ~air market value thereo~, any other propert;r owned or bequeathed by the decedent at the time of death. The 5c~edule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case o~ trans~ers orproperty, real or personal, within two years of' decedene s death, in contemplation of' decedent's death, or intended to take eff'ect in possession or enjoyment at or af'ter death, said schedule sets forth the nature and value of' such property, to whom tra~sf'erred, the relationship of the transferees to the decedent, the proportionate share received by each transf'eree and all other f'acts of' a pertinent nature regarding said transfers. In the case o~ transf'ers intended to take effect in possession or enjoyment at or af'ter death, there is also attached to the schernlle a copy of' the deed, trust agreement or other instrument creating the trust. Ther\~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes 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 attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time or deced~nt's death, the nature or 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 life under decedent's 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 benericiary. That S~~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, includ:J.ng intangible, standing tn the name of the decedent and others, plus the date and place of record of instruments effecting the yestiture of real estate and the date of acquisition of' personalty, plus the name, address and relationship, if any, of co-owners to the pecedent. That Schedule 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 fees anrl furliciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, 1n consequence of the death of the decedent; debts and claims owing and llnpain at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledgert 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 Scherlules "A", "B", "en, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. .:= ~d ':~m'" b<f,:~"M' . ".la. i~~sa1P----- .)~;LO~ ........ 3025~=~=r;;;:,.."".."",", :M~~~~~~' ~~::;~~D ~~,U~;;B GOlIllPHJJ,J,J'S1IJJ}py;LV<;l,J};i,<;l, "... Member,penRSylvanlaAsloClaliOAolNOtalllS (City or Town and State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are f'illed in with details or the worn "None", and in case the assets include rare and unlisted securities, securi tles o~ close or family corporations or an interest in any co-partnership or business, that the data and statements requirerl under the para~raph above relating to Schedule "B" are attached. Also make certain that colurrm #1 in the "Sununary" has been properly completed as above-directed. RC C-34 (4-73) COMMpNWEAL.TH OF PENNSYLVANIA OEP).RTMENT 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 as tenant in cammon with another or ather, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviarship or tenancy by entireties should be reported on Schedule "E.") The reol property located In the Commonwealth of Pennsylvania should be (1) (2) (3) described by lot and block number, street and street number, together with DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; If 0 farm state number of 0- FOR YEAR OF ESTIMA TED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEA TH In this space) to be listed on Schedule <IF" and must not b. deducted from this schedule. NONE No llG nsert this total opposite "real property", Schedule "A" in the X X X X X 'As Reported" column an the last poge of this return. - N(('{D, !lee -~5 , , ' RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY .~ COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX 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 118ted under Schedule "En. Intangible personal property, titled in the name or the decedent, but payable at death to another or others, including but not limited to P.D.D. U. S. Savings Bonds and tenta- tive trust accormts, 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 certiricates, 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 anyundlstributed 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION No. Lis t and describe fully VALUE MARKET VALUE (Do no t wri te 1n this space) N G'Y'vL NONE I i I I i I Insert this total opposite "Personal Property", Schedule "B" in X X 1\1 O'i'J the "As Reported" column on the last page of this return. RCC.- ?S CL1MMn\\>VEI\LTll 1)]0' }'l<'\'\:"';YL\:\\T Tt{AN~Ff'i1 [N!W!i [TA~n: '1'.\\ ~:(':'TTH LF "(''' '1'1:\\,', 'lil(S ImSl!W\'I' 1l,:CI"IW\T (1) Dirt rte~~f~(h:'nt. .....ithin two )Pd.rs ofdp qL, m,tld' (fl'\' I rHlsf"pr of' <lIlY ma1pr1<t1 p<lrt or Ids estate, ?Iithout reCeiV1Tlg It vallwblp ,tTlrt ddeqwttp ("Hlsidpr It ion I hf'rl'f'or? L\n""wer yes or no) no (:J) Did decedpnt., wit.ldn two Y('I!J'S of d(~IlLlil j,l"lllsf'pr !'T'O\)('I'T,y from himself. to himsplf' and another or nthers (including i\ spouse) in Joint nWfh'"rsh:ip:- (Answer yes or no)no (3) If' the answ;~r to (1) OJ' (:2) above is in the aiTirmativ0 state: (Ill Age of decnrtent. iLt time of' Lran~;fer _____ (b) St;tte f)f rlecectent's health at tim0 or lllaki.n,l2; the transfer. (Note 1). (e) Cause or decedent's dt'IIU:. (~oLe 1). (4) Did dpce(h'nt" in Jlis lifetime, make ;'llY trllnsl\~r of pl'op('rty Wit/lout receiving a valuahle or adequate consideration t.l:1fll'ef'or which was to t tke effect in possPssion or enjoyment at or after his death? (A.nswer yrs or no) nn (u) ~\as there any possibility th;tL the propert:).' transferred might return to transf'erer or his estatJ' or be sub,ject to his pow\'r or disposition? (i\nswer yes or no) (b) Whnt was ttw transferee's agp at t.ime of (j1:'(~pdpnt' S dpath? ~ (5) Did decedent in hlslif'etime make liny transf'er without receiving a valuable and adequate consideration Uwrefor Imder whieb transferor expressly or implipdly reserves for his lif'e or any period which does not in fi\f:t end hcfore his death: (a) TlIP possession or enjoyment of' 01' the f'ig;ht to Income f'rom Uu.:' property transferred? (Answpr yes or no) ---no..---_ (ll) The right to rlesignatt; the persons who shall possess or enjoy the property transferred or -ifH~ome therefrom'? (Answer yes or no) no (0) If' th., answer to (5) (t>) above is in the affirmat-ive, state whether the right was reserved in decedent alone or others ~_~___,_,___._____~_____ (7) Did necerlent in his lit'etime makp It transfer, the eonsirIeration for which was transf'eree's promise to pay income to or f'or the henefit of earp of transferor? (Answer yes or no) 'nn (8) Did deeedent, I'lt any time, transf'er propert.y, the lwnef'icial en,jn;}'men.t of wtdeh was subject to change, because of a reserved power to al tel', amend, or revoke~ or whlc}l cOllld revert to decedent under terms of' transfer or by OI)l~ration oi I aw? (Answer j'f's or no) --.no..._____~__ (9) If the answer to (1:1) ahove is in the 11ffirmative, was the power to I-tltt~r, amend, or revoke the inter- est of the beneficiary reservc(l in the decedent alone or th!' decedent and others? (Answer yes or no) NOTE 1: The answers to these questions should bp sllpported by af'f.idavit hy the atteTldin~ physieiun as well as a copy of the death ceI"ti.ficatt~. NOTE 2: If answer to any of the above qllest:ions .is y~~s, set 1'orth below 11 description of t.he property transf'erred, it's fair market vallie at date of death, dates of' transfers and to whom transferred, with relationship or trnnsferees to decedent, if any. Sllbmit copy of an,Y trust ']eed or instrument, if trans- fers are claime(! to be non-taxable, also submit (tetailed statement of facts on which said claim is based. I\OTE:3: List applicable property helow in manTleI' in which provided in Scherlules A, B, or E. ['L<:\\ DESCRIPTION MARKET VALliE (Es tima ted) DEPT. VALlJATION (Dept. Only) NONE tJfi,(~ Insert this total opposite "Transf'ers", Schedule "e" in the "As Reported" cO]UlTnl on the last page of' this return. t\16X\.R. RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF State full names and addresses of all 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 "~-~"m;n co T. 3025 Columbia Avenue Camp Hill, PA Son yes 100% \ h Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE -. ~ --, .8<.fl...-l ~<~ 1;; ': P -a ..., E .- ~ ;:j 5-'0 '" 0." -<: E_ ~ t: ;0 o " :itit: " 0 0 ~Eg. ~ <'i Real Property Personal Property Transfers SUMMARY (Sch. "A") . (Sch. "B") (Sch,"C") (1 ) (As Reported) (2) (As Determined) Gross Taxable Estate $ $ $. $ $ $ $ $ $ $ $ $ .---- f-- '" Z " ~ tiI ~ " " ..l <l> - " ;;.... "" " <( tiI " <Il <Il "" - - <( --: " Cl: ~ ~ 'c ~ "" 0 " ~ '" "" '" ..:: <( = --: = tiI ~, ~ ... tiI ... f-- S Q 0 ~ :t .. --: 0) z 0 f-< < Z f-< Vi "" ~ tiI ~ f-< ~ 0 0 Cl: " ~ ~ 0 0 ~ :c tiI ~ ... ro f-< ~ ~ Cl: ./:: f-< 0 " ~ :S ~ ,C, 0 'c 0 E E .... <l> :: ~ - 0 ~~ .. U ..l U ~R~C C-3t . . ~. . COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRUCTIONS: This sehf'dule must disclose all property, real and personal, owned by the decedent jointly with (mother lJr others, inelwling intangibles, standing in the name of' the decedent and others. List real estate first., as entireties, or joint tenants, giving brief' description, as indicated tmder Schedule "A", plus the date anrl place of' record of instrument eff'ecting vestitul'c, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", 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 unit percentage Estate Address and. Relationship of' Co-Owners, and Place Value Share Valuation of' Record of Instrument, where Real Estate. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of' Value of' Entire Decedent's Property Interest ALL ASSETS HELD JOINTLY BY DECEDENT AN l/House & lots at 3025 Columbia Ave, Canp Hill, Pa., acquired !?y deed dated 2/28/68 in 22 "R" 442. iU,,,. 5 71',;- a.3 I ""0 2. Olecking acct. 689-584-1 ~CCNB Bank, N. balance at death was $569.99, but included $240 which son deposited on 6/23/77 from oon' s paycheck (proof attached) 3. Savings acct. 002-101041-8 in ~Bank, N .A.; balance at death was $5,067.84, but san made all deposits totalling $7,221.11 from pay checks Such acct. was opened 6/5/75. (proof attached) 4.hs. Series "E" $1,000 Bond .M201-751-283E purchased 2/76 with funds drawn from Item 3 above, all funds having been provided by son (proof attached) 5. CCNB Bank, N.A., certificates of deposit, as follows: (1)vii08287 issued 3/11/74 (2)~07688 issued 10/7/74 (3)~~11416 issued 4/4/75 (4)~jil1440 issued 6/3/75 (5)1'#111729 issued 7/2/75, purchased with proceeds of matured CD #105242 issued 6/'Jy9/73 . (6)~115526 issued 11/22/76, purchased with proceeds of matured CD #108461 issued 5/22/74 SON BENJAMI S. PET RS, JR. 50% 12,000.00 9..~1 (! Od,fj (/ 50% ,~~Y'~1 '.165.00, S t'f/! '1 50% 50% (/)?! .91/ 50% 50% 50% 50% 1,251. 00 603.56 587.77 1,136.44 ,5'"ol.f1't ) ll-07,/' . /7b,SJ bz... '17 50% I)D7~1t>) 1,226.97 14S::d4 50% , . TOTAL Insert this total opposite Il,Jointly Owned Property", Schedule "E" in the "As Heported" COllllTnI on the last page of this return. tl> 'hi - - / V' ,-^, "'.':>-':>.0 \d. OC(\ 00 , ab'1."IC'j " ,"" J. 9 d. t?1 ,J....J-,J ,3 <j;) ,OO (, \ )51,Ot . lc 0:5 5~ 6h').'7~ i \ 3"'. 't'j / <t/> ?/I. O~ ~ 11').~(.,''1 J * RCC.S! (6-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REF'LY PLEASE REFER TO NOTICE OF FILING OF APPRAISEMENT Benjamin S. Peters, Jr. 3025 Columbia Avenue Camo Hill. IA 17011 (Executor or Administrator) Inherifance Tax Division In Re: Estate of Beniamin S. Peters. Sr. Cumberland County - Fi Ie No. 21-78-0130 Dear Mr. Peters: You ore hereby notified that the Original appraisement in the estate of BeniAmin S. Peters. Sr. has been filed in the office of the Register of Wills of Cllmb..rlanrl County on May 25 ,19 78, Said appraisement reflects the following valuations: Reol Estate Personal Property Transfers Jointly Owned Total None None None 24.555.87 $24,555.87 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. 3~. Dote May 25, 1978 Signed ~ d l<. )J~ _ Title Chief Apprais..r I..- Note: This is not 0 bill. RCC-2 (2-64) DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE May 25, 1978 COUNTY Cumberland FILE NO. 21-78-0130 Whereas, Benjamin S. Peters,SR. late of Borough of Camp Hill in the County of Cumberland Commonwealth of Pennsylvania, having died on the 24th day of June 19~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Th f I Ira K. Gleim . d I . t d d' t I ere ore, , , an appraIser u y appom e accor mg 0 aw, 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 Commonwealth hereby expressly reserves the right to appra1se and assess transfer inheritance taxes at the lawful collateral rate on any such future Interest. Delcrlptlon of Allet Unit Vah.lel Appraisement Made for Inheritance Tax Purposes Real Eroperty Eersonal Eroperty $ None Transfers None Joint-Held Froperty None 24,555 87 TOTAL ASSETS $24,555 87 Having been duly swo.rn accordin~ to law, I do hereby certify that the above appraisfli1ent formity with law on this 2 th day of ~ d 'lJ~/ ( ;<, Yo _ is made in 9W'- 19_. Appraiser {l'f\Imbt!r and Stneu Harrisburg P , enna. (Po.t 0ftI~) l) ... .,; ~I i ~ ci ... c ~ '" \..; ~ '" ~ " .... ~ 00 C4 tf'l ::;:;:I :a ..... N 0: <>:: ..... ..... .... :z:; Ul .... ..... 0 ..... tf'l ~ .. !Xl '" ..... >- .. 0 <( ..... ~ Ul f\,,"\ ~ <>:: ~ cc:: ['j, "" -:t <( ci ~ -0 ... - ~ - U N ~ c ~ " I '" C <:> " <1l " ~ ..... Ql C ~ C>v ..... '" " 0 '" ,,' .,; l: " l-< Z 2 . B ::l 0. ~ E- ~ " l: ('.. 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