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HomeMy WebLinkAbout10-02-78 t.-.._ 't;. i 1 ,;;,:i ,.0- ".'- ....ii. , COMMONWEAL TH OF PENNSYLVANIA OCT 2&\1 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF CUMBERLAND must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the e decedent resided; Return is due within nine months after date of death, unless an extension is granted tary of Re'otenue. (Section 703 of the Inheritance and Estate Tax Act of 1961,) OF THE ESTATE OF } m,"",,,, WELDON EXECUTOR AME OF DECEDENT! nd County ADMINISTRATOR nia } ss, nd THOMAS p.?; DAWSON Executor estate of the above-named decedent being duty sworn, depose S ond sClY S , 30 19~{;"ot. leao;.., last wilt, copy of which is hereto attaChed.,}, . I (ClAY) (YEAR) MXtMJ[ ..}' yo, } Robert M. Frey. Esquire o whom. 5 South Hanover Street, Carlisle, Pennsylvania 17013 iled. cutor depo,nent is familiar with the affairs of said estate and the property constituting UTa R-ADMINI ST RA TOR! ir fair market value. death there was no safe deposit box registered in decedent's individual name, or jointly with, or her, or in decedent's individual name, with right of access by-another as agent or deputy, with the : - BANK OR OTHER INSTITUTION THIS SAFE DE:POSIT BOX RENTED RELATIONSHIP OF JOINT ENTED A S."FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT ts of said safe deposit box or boxes are itemized under Schedules of this return, the following, for the reasons hereinafter set forth: A attached hereto and made part hereof sets forth fully and in detail all the real property of Pennsylvania of which decedent died having an interest therein. It also sets forth the es upon each parcel of real property at the date of death, giving the amount still due at gee, date, rate of interest, and book and page of record thereof.' It also sets forth in the refore the assessed valuation of each of said parcels, the estimated market value thereof decedent. B attached hereto and made part hereof sets forth fully and in detail all personal property wned by the decedent at the iime of death; all moneys left by the decedentatthe time of -~-'~,_, \}.. .'v /' ...", edent's immediate pas session, standing to decedent's credit in banks pf .,gep'osit, savi....ngs~ s, or other institutions, whether individually, or in trust for any othir~persQn:~d~~p~rstlis ~"''''' ~-_ - ..... '/f /.-. Y the accrued interes t thereon, if any,. down to the last interest day"~ijJiio{ to decedent's..J-: . ...... ~ ..-.;.-- ~ - savings ,banks, .and to the date of decedent's death-. in all other cises;.all boiH!.s,--'p6Stal~ ~ tificat~s-< or not;s and other evidence of indebtedn~;s cJ' ih~ ~Uniie~~.tes- to l'f1_~d:e~i ~, wht}.ther ......by sta-tute or agreement they are designated as -tax free,~of..'"the-!Unit~d S't:tes,$ I . ~ '. .. -~."',...~'.A~ .' icaf subdivision thereof, or of any foreign country, which are owned al'th'e time::.of death-;~ t jewe~ry, silver_ware, pictures, books, works of art, household furniture, h~orses, '.carriag~s, I nd any and all other personal chattels of whatsoever, kind or nature, left by decedent, lYi_estimated market value thereof; all bonds and mortgages held by decedent and. of all f(' decedent at the time of death, and all promissory notes or other-instruments in writing oney of which decedent died possessed, of whatsoever nature, with interest thereon, if value and estimated fair market value thereof, and if such estimated fair.market value be alue, it sets forth briefly the reasons for such depreciation as to each item; all moneys from life insurance policies carried by decedent; all annuity and endowment contracts were payable upon the death of the decedent; all and the corporate stocks and dividends id as of the date of death, bonds and accrued interes t thereon to the date of decedent's tment securities owned by the decedent at the time of death, with the.market value there- RCC-S3 (4-73) RESIDENT DECEDENT IMPORTANT, This return County wher by the Secre IN THE MATTER GERTRUDE P. (STATE FULL N Late of Cumberla Pennsyl va Cumberla State of County of ~i:Q{ of the Decedent died May (MONTH Name and address of attarne other authorized r~-presentative t 011 correspondence should be ma That as such Exe (EXEC the as sets thereof and the That at the time of as agent or deputy of anot exception of the"following NAME AND ADDRESS OF IN WHICH DECEDENT R N()~ That the conten wi th the exception- of That ScheJu/e in the Commonwealth mortgage encumbranc death, name of mortga columns provided the as of date of death of That ScheJule wheresover situated 0 death, whether in dec banks, trus t compani e giving also separatel death in the case~of savings, treasury eer cedent; all obligatiQ,I) or any state, or polit all wearing app_ar~l..t . '- ,,"\ automobiles, boa is, a together with the fair claims due and owing for the payment of m any, giving the face less than the face v payable to the estate the proceeds of which due thereon and unpa death and other inves of at such time. , . " - ' In the case of securities of. close or family corporations, the values reported are as far as possible sUQstantlated by finaneial 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 state~ents showing the assets and liabilities of said co-partnership or huslness. A copy of tne co-partnership agreement, (if oral, a statement setting forth the natur~ of tne agreement) together with a statement setting forth the character of the bUSiness, its location, and such other facts pertaining to the ousiness 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 with "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 a true, answer to each inquiry contained therein and 1n the case of transfers of property, real or personal, within two years of decedent' 5 death, in contemplation of decedent's death, or intended to take effect in possessiQn or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee. and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in posseSSion or enjoyment at or after death" there is also-attached to the .schedule a co~y of the deed, trust agreement or other instrum~nt .p.reating the trust. TheN~ 1s also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedentts death by virtue of the exercise by c;lecedent, either indivtdually, or jointly. With-another, or any power of appoint- ment veste.dindec!de_n.!-~. eithe.r individually or jo~ntJY; bytJ::te !ill"d~ed, or other instrument of another, with a copy of the instrument creating such power attached 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 decedent'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 life under decedentts Will. It also contains a statement showing which of the beneficiaries named in the decedentts will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule 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 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 decedentts estate, including funeral expenses paid; family exemption, where applicable; costs of adrnini;tration of this estate; counsel fees and fudiciaryts ~. .. 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, and Impaid at time of death; taxes accrued chargeable for period prior to decedentts death (except those allo~ed under Section 651 of' the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary witl present proof of said claimed obligations upon re- quest, that if th~ amount actually paid in settlement of any fee, commission or de'?t 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 ftAft, "B", ~C", "Eft, and "F" as directed therein, have been carried forward and properly registered in the Summary. ..^ ..,:;~.....~ -- I.....I!'.. ....'" ...~ ".;:.;- ~ & lti#s"~db~'d iiiYci;,s;6d, to before me this,,,.....,,..... (1zC'.5Yr7~ .0( . ,,~" ~ ;- ~ ~ ~ ~ :... ~ (/'--''''''-. - ........ .d. ..~...:..';...~d. 29tB. ;Day ~f September .d 19.7.R..T.h9ma.!>,A..,..,Da:w..so.n...,...".".".....,...."."'.,..,..,_., ~~u:~ .....J.~7~:.i(i~~:;;;;:~..............,...._,.,-"._.__.. DfBORAH J. ~'I~;~PHER. Notary Public . Car/ISle. ,umber/and Co" Pa...~~c:>J~,..P..~.r.!!H,Yly@j,.!1,,,,,,.l7..Q;l~.,, My Commission Expires Sept. 5,1981 (City or Tow" 'and State) NOTE: Berore signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled.in with details or the word "Non~", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule nB" are attached. Also make certain that coiumn #1 1n the nSummary" has been properly completed as above-directed. 1 ~, , RCC~34 14-731 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEOEN"{ 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 interestand 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 an Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a form state number of 0- cres; also statement of mortgage encumbrances upon"each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,ote to be listed on Schedule llF" and must not be d~ducted from this schedule. (1) (2) (3\ DEPARTMENT VALUA TlaN CAUTION (Do not write In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE House and lot of ground at 30 Columbia Road, Enola, East Pennsboro Township, Cumberland County, Pennsylvania, described in Cumberland County Deed Book "R", Volume 12, Page 384. 1978 Assessment: $3,010.00 01-1... Sold September 15, 1978 - $18,000.00 '3, tJllJ,,? ~J If/ (1 AJrZ P.uA/ /+L-J, L., 7 -- 'II"'"'' 17P i,2t040;'OO 18,000. 00 ~ 000. of) , Insert this total apposite "real property", Schedule "A" in the X X X X X "As Reported" column an the last page of this return. ..c, Rec -35 RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY * COMMONWEALTH OF PENNSYLVANIA T~SFER INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time o~ his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name o~ 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 ract that they are not or the administered estatEt. Tangible personal property should be listed rirst (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, mortg~ges, 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 any undistributed estate or 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 ESTIlIATED DEPARTMENT VALUATION No. List and describe fully VALUE MARKEr VALUE (Do not write in this space) Dauphin Deposit Bank and Trust Company Sfll.J,J1' j 9'1, 'II Checking Account No. 27-62-452-8 ~76. .9 Cumberland County Nursing Home ~ "J 7'-~.k Balance in Patient's Account 1,376.26 . , Insert this tQtal opposite "Personal Property", Schedule "B" in X X 1,752.69 /770,/'7 the "As Reported" colwrm on the last page of this return. , RCC - 36 COMMONWEALTH OF PENNSYLVANIA TRANSFEH INHERITANCE TAX SCHEDULE "c" TRANSFERS ~~ ~ HESIDENT TlECEDENT (1) Dirt decedent, .....ithin two years afdenth, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) ~o (2) Did decedent, within two years of death, transfer property from himself to .himself and another or o-thers (inclurling a spouse) in joint ownership? (Answer yes or no) No (3) If the answer to (1) or (2) above is in the a:ffirmative state: (n) Age of decedent at ti~e of transfer n I ~ (b) State of decedent's health at time of making the transfer. (Note 1). (c) Cause of decedent' 5 death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) No (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) No (b) What was the transferee's age at time of decedentt s death? nl a (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 the property transferred? (Answer yes or no) No (b) The right to designate the persons _who shall possess or enjoy the property transferred or income therefrom? (Answer yes or. no) No (n) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others nl a (7) Did decedent in his lifetime make a transfer, the consideration fo'r 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, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserve(t power to al ter, amend, or revoke, or which could revert to decedent under terms of transfer or"by operation of law? (Answer yes or no) No . (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) No NOTE 1: The answers to these questions should be supported 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 transferred, it's fair market value at date 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, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) None NONEI Insert this total opposite "TranSfers", Schedule "e" in the II As Re:ported" colwnn on the last- page of this return. NONE '=-..- , RCC-38 RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must d.isclose all property, real and personal, owned by the decedent jointly wi t,h another or" others, including Intangl,?les, standing In the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "Aft, plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value In estate valuation column. Personal property should be listed as In Schedule "Bn, ll1us date of acquisition, and the name, address and relationship (if any) of cO-OWners to the decedent. >6<'X o.c Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrument. where Real Estate. :s<: :xy, ~ is& 0<: 0<: :><: 'Y 'X'X'X C>O< vf; :x: X>< :>< ~ Unit Value percentage Share Estate Valua tion ~ ~ rxxx KX> :>< Xo<X :>< X DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value oT Value of Entire Decedent's property Interest None IJO N E Insert this total opposite "Jointly Owned Property", Schedule ftE" 1n the" As Reported" column on the last page of this return. iq ON t.\ ~ . , RCC-37' (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" /j~, 1\, .,~ BENEFICIARIES , , " . - - RELATIONSHIP BENEFICIARIES AND ADDRESSES' (If step-children or SURVIVED 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 ThomasA; Dawson lrre-,';'hew Yes Entire Estate 1975 Randall Road ~ "0 , - ,," , .f.; Enola. Pennsylvania 17025 . , - -.. . "...".. - .,~,"... . " ~ ~., . , , , , .. .' - . - " . , ' , - , . . , ; . f " Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~ ~ o . ~Ul;: ~..: 1:0:; C 'c Q> e '-1: ~..: - 0 '" '" u ..: 1:. ~8;o o u ~~~ " ~ ~ u " 0 ~e~ f:l 0:: SUMMARY Real Property ........... ..... .....(Sch. "A") Personal Property.... ... ........... .................(Sch. "B") Transfers ... ......... ...............(SCh. "C") ...................................._........... _ "' A. Gross Taxable Estate. (1) (As Reported) $...18.000.00 $....)..752,69 . $.. -0- $.. $.. . $ ...1~.752,69 ~ . ..... - ~.. (2) (As Determined) $. $ $ $ ~$ $ ~ Pi ..-1: I- ..<:, Z '" 00: Z .. c:. ... ~ ~ i::' " 0 " ..l '" ;;:; .. 0 >< q u 't:l <I: ~ .. [-;: '" ..-4 Q c: '" - - 0: OS <I: <: fil ...... " ~ is: k M. '" CI: '" r... 0' Cll Co 0 .0' " Co '" .D > '" <: !:J ~ , Ul S ~, <I: ~ ~ p.. c:' ... I- ~ ~ c:: ;:l " Q 0 " :r: ... -.: fil Cll: U '" z 0 I- p..: Z I- '" q '" < r... ~ P .,.,' ~ I- ~ 0 ~ Ul. 0 OS. -= CI: " ~ [-; fil 0 0 ~ Co :c ~ " ~ " r::: ~ ~ ~ .I:: 0 ~ CI: " ~ <: ~ 0 '" 0 .c. E 'E ..-: " E - ~ is " 0::::""0 " 0 ~< ..l U U .... .< 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 thomasA" D~lSon 1975 Randall Rd. BaCla, Penna. (Executor or Adm ini strotor) In Re: Estate of Certrl1de P. UddOLl l'!1tmh~,..1~h" County - Fi Ie No. :21 7!l 9296 Dear You ore hereby notified that the Original appraisement in the estate of Gertrude P _ Haldan has been filed inthe office of the Register of Wi lis of C_bedaad County on 16 October ,191a.., Said appraisement reflects the fallowing valuations:. Real Estate Personal Property T mnsfers Jointly Owned Total . ifl,non no I,nn 1\7 Nnnp None 19770.67 As to such tax that is paid within three months from date of death, a 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 date of death, interest at the rote of six (6%) percent per annum is charged. Any party in interest wh'1 is aggrieved by this notice may obiect thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485.1001, P. L. 373. Dote 16 October 78 Signed ~~ k. ~~ - , . :j Chief Appraiser ,---, 12- Title ~. '. Note: This is not a bill. RCC-2 (2-64) DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ) 0 -l ~ '- ~ 'a . COUNTY(.l.~l~ FILE NO. L. \ -"\!3 - 0 L.l{ 10 Whereas, <b~ \? W ~ late of C/""'v"">-.-<.JL...... in the County of C'~, <L. Commonwealth of Pennsylvania, having died on the ~("\-ti1.- day of IV\. ~ 19:L!?, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, \ "--t<- C::, Q e.... - , 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 foIlowing 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 lite or for years, the Commonwealth hereby expressly reserves the right to appraIse and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement DelcrJpllan 0' And Valuel Made for Inheritance Tax Purpoles ?~ \? n ~. _--tA-. $ \,-1/0 "'1 \<-~ C?A. .~-+; lO, 000 00 \-"'" n n NON\S -" A > '1In.. L\nOD en ..-~ NONE --.J ~ '-' ~ ^ 0 1I^/l6.".. \ q, 770 t"oL \(~. . Having been duly sworn a~rding to law, I do hereby cert~ ,~Ltlle above appraisement is made in con- formity with law on this lo day of I ~':f. .. A 19. "- J -""<.- Jr /::1 Apprai8l'f ~Ee~ , Penna. (Post Oftie.) - --0 '~ ~ ~ ~ '" " " '1 ;>, \ ~ ~ ~ ~ " C:l ~ ~ '" '" " " '-> w g " It ... ~ ':0 l: ~ ~ ~ ~ .. 1 ~ '" .'~ 'e' ~ ~\~ '" " .. ~ '- ... .., .s: < ,,; ~ .., .., " Q ~ <4 "- -.: ~ ~ . ~ IE. i ~ ~ ~ 1 ,J < Q p.. 0 -e - " tS- 'tl " ~ <ll <;; .;; S " '" .'" '" ;;; ,!;.. -e r\ fa Oil "2 e '" t .., .. <;) " ~ "" '" ";! ... ~ ~ ~ '" "'<:; " " I ~ Ll.l ... ~. . Cl .~ ~ .:;. .. It ;; ~ .. ~ ." '" ~ ~ "'g " ~ .., Ll.l .. ~ '; ~ <; ~ ~ ., 'i\ -.: '. .. '" :s ( ~ Cl .a " Ll.l ;:; .. - z '" -e ~ ~ ~ ~ Q ';:; ,,; ~ ~ .. ~ E. 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