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HomeMy WebLinkAbout01-08-07 -1 :L5D5bD4:L:L47 REY-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes ~ PO BOX.280601 ~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 21 06 RESIDENT DECEDENT File Number 0937 174051668 10142006 Date of Birth 10081912 Decedent's Last Name WAGNER Suffix Decedent's First Name CHARLOTTE MI M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name SuffIX Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW D 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) D 4. Limited Estate D 4a. Future Interest Compromise D 5. Federal Estate Tax Return Required (date of death after 12-12-82) 00 6. Decedent Died Testate D 7. Decedent Maintained a Living Trust 1 8. Total Number Of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) D 9. Litigation Proceeds Received D 10 Spousal pove\% Credit ~date of death D 11. Election to tax under Sec. 9113(A) . between 12-31- 1 and -1-95) (Attach Sch. 0) ~ORRESPONDENT - THIS SECnON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENnAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number IVO V OTTO III 7172433341 City or Post Office CARLISLE State PA ZIP Code 17013 REGISTER OF:tiI~ USE Ol!lL.Y ;:J \J :p.. >! :I 0 :z: "~~~~ ~ C) C1 -0 :::) -n ::It ,-- :D W '-o-l :.:c- OATE FILED N Firm Name (If Applicable) MARTSON DEARDORFF WILLIAMS &: First line of address 10 EAST HIGH STREET Second line of address Correspondents e-mail address: Under penalties of pe~UlY, I declare that I have examined this return, Including accompanvi,ng schedules and statements, and to the best of my knowled~ and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all Information of which preparer has any knoWledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN D E ~ ~~ Marjorie A. Rhoades I ~ 10 fJ Ivo V Otto III DA (/07 10 East High Street, Carlisle, PA 17013 Side 1 L lSDSbD4:L:L47 lSDSbD41J.47 -1 PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Wagner, Charlotte M. 21-O6-O93~ Under penalties of pe~ury. I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 ----8~IrJU4~~ Ray H. S enberger 442 Old Stage Road Name Address1 Address2 City, State, Zip Date Lewisberry, PA 17339 J/<iIIJ7 ~ 15056042148 REV-1500 EX Dec::edent'1 Name: CHARLOTTE M. WAGNER Decedent's Social Security Number 174051668 RECAPITULATION 1. Real Estate (Schedule A).......................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 59,498.32 6. Jointly Owned Property (Schedule F) D Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 59,498.32 13,775.35 624.51 14,399.86 45,098.46 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11)............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X .00 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14i8X8ble at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 45,098.46 0.00 15. 0.00 16. 2,029.43 17. 0.00 o . 00 18. 19. 2,029.43 45,098.46 o . 00 o . 00 19. Tax Due............................. ......................................... ...... ......... ................................ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. D Side 2 L 15056042148 15056042L48 --.J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-06-0937 DECEDENrs NAME Charlotte M. Wagner STREET ADDRESS 457 C Street CITY I STATE IZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,029.43 101.47 3. InterestlPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 101.47 Total Interest/Penalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line S + SA. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) 1,927.96 1,927.96 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "XU IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or.................................................................................................................. d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death withOut receiving adequate consideration? .................................. ........ .................................... .... ............................ ... ...... D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................... ... ..... ... .................................. ...................................... ........ D [!] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No ~ ~ [!] [!] For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116 (a) (1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1101 EX+ (6.") '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Charlotte M. FILE NUMBER 21-06-0937 ESTATE OF Indude the proceeds of litigation and tha date the proceeds were received by the estate. All property JoIntly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 American Red Cross - Lifeline refund VALUE AT DATE OF DEATH 17.50 2 Embarq, phone service - Refund of credit balance 6.85 3 Franklin Templeton CD (35472QAN7) - $35000 face; 4.95%; matures 4/24107 34.921.80 Accrued interest on Item 3 through date of death 96.25 4 M&T Bank MM #15004200023519 21.121.03 Accrued Income on Item 4 through date of death 2.00 5 M& T Checking #895504 1.241.15 6 Peerless Insurance - Refund of premium 19.00 7 Personal property - Proceeds of Rowe's auction 263.00 8 Shipley Energy - Refund 581.88 9 The Sentinel- Refund 27.86 10 Personal property - Retained by heirs, appraised value 1.200.00 TOTAL (Also enter on Line 5, Recapitulation) 59.498.32 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1111 EX+ (12-81) * SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Charlotte M. Debts of decedent must be reported on Schedule I. FILE NUM'ER 21-06-0937 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 9,611.50 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Martson Deardorff Williams & Otto 3,725.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 173.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 12.00 7. Other Administrative Costs 253.85 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 13,775.35 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1600 Schedule H (Rev. 6-98) ReY.1502 EX+ (8-11) * SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Charlotte M. FILE NUMBER 21-06-0937 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Eby Rock of Ages - Monument inscription 100.00 2 Ewing Brothers Funeral Home, Inc. - Funeral expenses 9,511.50 Subtotal 9,611.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1102 EX+ ("HI * SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Charlotte M. FILE NUMBER 21-06-0937 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Embarq, phone service - Nov, 2006 31.70 2 Martson Deardorff Williams & Otto - Costs advanced - security valuation report 1.55 3 Martson Deardorff Williams & Otto - Costs advanced - filing fee, Inheritance Tax Return 15.00 4 PPL, electric service - Oct-Nov, 2006 41.30 5 PPL, electric service - Final bill 14.30 6 Reserved for additional filing fees and miscellaneous expenses 150.00 Subtotal 253.85 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500Schedule H-B7 (Rev. 6-98) Rev-U12 EX+ (....) * SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEAllli OF PENNSYLVANIA INHERITANCE TAX RETURN RE8IOENT DECEDENT Wagner, Charlotte M. FilE NUIWIBER 21-06-0937 ESTATE OF Inelude unrelmbursed meclleal expense.. ITEM NUMBER DESCRIPTION 1 Borough of Carlisle, water/sewer - Sept-Oct., 2006 VALUE AT DATE OF DEATH 16.18 2 Edward E. Wagner - Real estate tax proration to date of death 517.67 3 Embarq, phone service - Oct-Nov, 2006 38.32 4 PPl, electric service - Sept-Oct, 2006 52.34 TOTAL (Also enter on LIne 10, Recapitulation) 624.51 (If more space is needed, additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule I (Rev. 6-98) REV.U13 EX+ (9-40) ESTATE OF NUMBER I. 1 2 3 4 5 '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Charlotte M. NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal Clistributions.l and transfers under Sec. l:I116{a){1.2)] Heather L. Rhoades Jones 3 Wiles Creek Cirele Middletown, MD 21769 FILE NUNlBER 21-06-0.37 SHARE OF ESTATE I AMOUNT OF ESTATE (Words) ($$$) RELATIONSHIP TO DECEDENT Do Not List TruatH(s} Granddaughter 2,500.00 Holly L. Rhoades May 24 Clemens Drive Dillsburg, PA 17019 Kristin L. Rhoades O'Neil 609 Front Street Marysville, PA 17053 Granddaughter 2,500.00 Granddaughter 2,500.00 Jennifer A. Sollenberger 442 Old Stage Road Lewlsberry, PA 17339 Granddaughter 2,500.00 Jessica M. Sollenberger 7 Standish Neck Road Gorham, ME 04038 Granddaughter 2,500.00 See continuation schedule attached Continuation 36,574.62 Total 49,074.62 Enter dollar amounts for distributions shown above on lines' 5 through 18, as appropnate, on Rev 1500 cov~ r sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE~T 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1~O Schedule J Rev. 6-98 SCHEDULE ~ BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Charlotte M. Wagner 174-05-1668 10/14/2006 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$S) 6 Marjorie A. Rhoades Daughter One-half estate 18,287.31 7 Mary Avenue residue Mechanicsburg, PA 17055 7 Ray H. Sollenberger Son One-half estate 18,287.31 442 Old Stage Road residue Lewisberry, PA 17339 Totall 36,574.62 1 ~. rI M&fBank 499 Mitchell Road, MiIlsboro, DE 19966 Mail Code DE-MB-12 MDW & 0 Attorneys At Law 10 East High Street Carlisle, Pennsylvania 17013 Re: Estate of: Charlotte M Wagner Social Security: 174-05-1668 Date of Death: October 14. 2006 Phone (888) 502-4349 Fax (302) 934-2955 11/712006 Dear Sir or Madam: Per your inquiry dated October 27, 2006, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 895504 Ownership (Names of) Charlotte M Wagner · Opening Date 03/14/89 Closed 10/31/06 Balance on Date of Death $1,241.15 Accrued Interest $ 0.00 Total $1,241.15 2. Type of Account Savings Account Account Number 015004200023519 Ownership (Names of) Charlotte M Wagner · Opening Date 03/14/89 Closed 10/30/06 Balance on Date of Death $21,121.03 Accroed Interest $ 2.00 Total $21,123.03 , \~ l .~~.... lo-f '~ Q) " s::: b' ...., /1j .J ' :. ~ . '>..:; ~ ~ Q) , +J ..... ~ o ...-4 . ''I lo-f ..... /1j \" ~.r:: ",_ u ; \ ~ 1 , 1 .~; I LAST WILL AND TESTAMENT I, CHARLOTTE M. WAGNER, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and decliare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my just debts, funeral expenses, and administrative expenses be paid from my estatie, as soon as practicable after my death. 2. I give the sum of Two Thousand Five Hundred Dollars ($2,500.00) unto each of my grandchildren, HEATHER L. RHOADES, HOLLY L. RHOADES, KRISTIN L. RHOADES, JENNIFER A. SOLLENBERGER, , , and JESSICA SOLLENBERGER and I direct that .the same shall be held for said grandchildren as follows: my da ugh ter , MARJORIE A. RHOADES, shall hold, invest .and reinvest said legacies for her children; and my son, RAY H. SOLLENBERGER, shall hold, invest and reinvest said legacies fo~ his children. Said grandchildren shall not receive the principal of their legacy until they attain the age of twenty-five (25) years. I direct that all income arising from same shall be accumulated unless my children shall determine that it shall be used for secondary education. In the event the total of these legacies shall exceed II thirty-five percent (35') of my gross taxable estate, then I declare this paragraph to be null and void. 1 L\\l OFFICF,~ - \1 \RT~O'\. DF,\RDORFF. ,,"II.L1 n'~ & OTTO , \ J ~ J ~~ ~g ItS , ~ :.. . '. :!: 'N F,G) ,... +J ." +J ': 0 ~~ . . '. 'r ,.... ,..'\/ ItS , ...c .....u il II I II il I I I and personal property, I I 3. All the rest, residue and remainder of my es~ate, both real I give, devise and bequeath, in equal shares, unto my children, MARJORIE A. RHOADBS and RAY H. SOLLENBERGER, absolutely. 4. I further appoint MARJORIE A. RHOADES and RAY H. SOLLENBERGER as Executors of my estate and direct that they shall not be required to file ~ny bond to secure the faithful performance of their duties. 5. I authorize and empower my personal representatives, in their sole and absolute discretion, to purchas~ or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes conn~cted with the protection and preservation of my estate; to mort!gage or pledge any real or personal property forming a part of mr estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and 2 I. \W OFFI<.F.S - 'L\RT~O'. DE \lmORFF. "".U.HIS .'1. OTTO ,# I' I , I, :! II I to execute and deliver such instruments as may be necessary to carry out any of these powers. IN WITNESS WHEREOF I have hereunto set my hand and seal this ,(ih L \ day of..,-"';'" ~l. \ ,,'.:..V.: ~", , 1988. 1.11,' ,//,.,i.;. -'" k~ : L~-;-(:-~:: (:~- 'i-') /1' I-:--~,,~/ (SEAL) Charlotte M.' Wagner' >' SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as wi tnes ses thereto, in the presence of the said testatrix and of each other. ",,:1, (,' 1:'-, '7./,/. ~~~ "",/ }- ,: ~ , , .. _.' f/ . /' YJ' -. (' /1, , ,/ " .'''-- , .. c/ ~';; /,1' ::1.., I I I i II 3 L \W OFFICE~ - \URT~n'. DE \RDORFF. "ILLI\\I~ & OTTO .- II :1 I I I, :1 I COMMONWEALTH OF PENNSYLVANIA I I COUNTY OF CUMBERLAND ) . . ) 55. ~ . " I, Charlotte M. Wagner, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified I according to law, do hereby acknowledge that I signed and I executed the instrument as my Last Will; that I signed it ' willinglYl and that I signed it as my free and voluntary act for I the purposes therein expressed. I //~/ " , ,/) ,/1. I r, /t~-'rC~. zt::- / 7 /f~'q""" /" I Charlotte M. Wagner I f II II II II Sworn or affirmed to and acknowledged before me by Charlotte M. Wagner, the testatrix, this (~/Ih day of /~~t.iYTL..{l'''- , 1988. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ) . . ) N';;t;;i;~i1~ (j U_L ,~, '- Kimberly E.Wiser, Notary Public ~ Carlisle Borough, ~umberland Count)' . My Commission Expires Dec. 23, 1991 55. We, .:..:I~?~.,.. dl'l.__/)/. .', ........../ ,.._, ,.1_ Jj,:..('." .}t...<-"::_~:L<-:"t:........ the witnesses whose names! are signe'd to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Will; that the testatrix signed willingly and that the testatrix executed ,it as her free and voluntary act for the purposes therein expreslsed; that each of us, in the hearing and sight of the testatrix, signed the Will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ..../.....;., A~ )/ l, ~,~IC*' [. ~~/ Add~ess.c..::.;~.- ..h1...,'".( t.t!h.,.-.I .~jl / I ~ /j I /' ,::' ..... i . +.11/ ." OJ', 11...... _ "~ ( I I I I I I Sworn or affirmed to and subscribed before me this 'I of ;.. 198 ./ I ./ v.: 1.j2 {~' )Ie. ll.\. , ~ . II I I I 'I, . i I'," /I Ad'4ress / /( . " ( <' < ~, ( t". .~. I,' "ot' \' . . I /~t';' " I ',~, ~J 'r'> .' ,,!. <"f' ,_f ,_/1 tI" I, day '.t:..' " ~ I "-.,;'<,.,'I.l(.t.{<./ <.j j Notary Public . .:.. 1. ~..../ 4 Kimberly E.Wiser, Notary Public Carlisle Borough, Cumberland County My Commission Expires Dec. 23, 1991 L \\l' OFFICE:' - 'I \RT.';4)\. DE \ROc IRFF. \\11.11\ \f~ .~ nTTO