ࡱ> + bjbj Hv||x$x$x$x$x$$$$8$P'$4+Bv////0669Po,$ (x$:00::x$x$//4tOtOtO:x$/x$/5:tO:otOtOO/0MT|;7N!`^A x$d::tO:::::H:::::::::::::::: >#: Section B. Awards and Adjustments Based Upon School Attendance Overview In This SectionThis section contains the following topics: TopicTopic Name1 (old 5)Effective Dates of Payment2 (old 6)Concurrent Payment of Education Benefits and Disability or Survivors Benefits3 (old 7)Adjustment of Disability and Survivors Benefits Based on a Childs Receipt of Education Benefits4 (old 8)Miscellaneous Award Actions Involving School Attendance5 (old 9)Handling Notice of an Intent to Continue School Attendance at a Future Date6 (old 10)Verifying a Childs School Attendance7 (old 11)Direct Payment of Benefits to Certain School Children8 (old 12)Claims for Disability or Survivors Benefits From or for a Child Who is Eligible for Education Benefits 1. Effective Dates of Payment IntroductionThis topic contains general information on the effective dates of payment of awards based on school attendance, including effective date of payment if a child was attending school on his/her 18th birthday if a child was not attending school on his/her 18th birthday if the Department of Veterans Affairs (VA) receives a claim one year or more after a child turns 18, and of Dependency and Indemnity Compensation (DIC) to a school child processing awards based on school attendance, and discontinuing benefits that are based on school attendance. Change DateMay 26, 2015 a. Effective Date of Payment if a Child Was Attending School on His/Her 18th BirthdayEntitlement to compensation or pension based on a childs school attendance is effective on the date of the childs 18th birthday if the Department of Veterans Affairs (VA) receives a claim for benefits based on school attendance within one year of the childs 18th birthday, and the child was attending school on his/her 18th birthday, or turned 18 during a school break, and resumed school attendance at the end of the break. If addition of a school child to a compensation or pension award results in an increased rate of payment, HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_131&rgn=div8"38 CFR 3.31 prohibits payment of the higher rate prior to the first of the month following the childs 18th birthday. Under these circumstances continue the prior rate of payment through the end of the month in which the childs 18th birthday falls, and pay the increased rate effective the first day of the following month. Note: Continue to include payments of compensation or pension based on school attendance in the award to the Veteran or surviving spouse having actual or constructive custody of the child, even though the child has reached the age of majority, unless direct payment of benefits to the child is warranted under M21-1 Part III, Subpart iii, 6.B.7. References: For more information on benefit entitlement during school breaks, see M21-1, Part III, Subpart iii, 6.A.4 effective dates of payment for Dependency and Indemnity Compensation (DIC) awards, see M21-1, Part III, Subpart iii, 6.B.1.d, and benefit payments based on school attendance, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_1667&rgn=div8"38 CFR 3.667. b. Effective Date of Payment if a Child Was Not Attending School on His/Her 18th BirthdayIf VA receives a claim for additional benefits based on school attendance within one year of a childs 18th birthday, but the child was not attending school on his/her birthday, pay the additional benefits effective the first day of the month following the month in which school attendance began. Exception: Follow the instructions in M21-1, Part III, Subpart iii, 6.B.1.a if the child turned 18 during a school break, and resumed school attendance at the end of the break. Note: The instructions in this block are based on an assumption that HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_131&rgn=div8"38 CFR 3.31 prohibits the payment of benefits from the date of entitlement. Reference: For more information on the payment of benefits based on school attendance, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_1667&rgn=div8"38 CFR 3.667. c. Effective Date of Payment if VA Receives a Claim One Year or More After a Child Turns 18If VA receives a claim for additional benefits based on school attendance one year or more after a child turns 18 (but before age 23), pay the additional benefits effective the first day of the month following the month school attendance began, as long as VA receives the claim within one year of the date school attendance began. Example: Scenario: A Veteran first files a claim for benefits based on school attendance when his daughter is 20 years old. The Veteran files the claim on October 12, 2011, and concurrently submits VA Form 21-674, Request for Approval of School Attendance, showing school attendance during the following periods September 6, 2010, through December 22, 2010, and January 3, 2011, through April 29, 2011. Analysis: Because the Veteran did not file a claim within one year of the date school attendance began in September 2010, the earliest VA may pay benefits based on school attendance is February 1, 2011 (first of the month following the month school attendance began in January 2011). Notes: If school attendance begins at a future date, follow the instructions in M21-1, Part III, Subpart iii, 6.B.5.b. The instructions in this block are based on an assumption that payment of benefits from the date of entitlement is prohibited by HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=ee3c5fca099895871ab391aaee12a1b6&node=se38.1.3_131&rgn=div8"38 CFR 3.31. Reference: For more information on the payment of benefits based on school attendance, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_1667&rgn=div8"38 CFR 3.667. d. Effective Date of Payment of DIC to a School ChildA child is independently entitled to DIC if he/she is between the ages of 18 and 23 attending a VA-accredited school, and not receiving Dependents Educational Assistance (DEA), or education benefits under  HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311 (Marine Gunnery Sergeant David Fry Scholarship). Important: M21-1, Part III, Subpart iii, 6.B.2 describes exceptions to the general prohibition of concurrent payment of DIC and education benefits. Use the table below to determine the proper effective date for payment of DIC to a child who turns age 18 while attending school.  If VA has been paying Then the proper effective date for payment of DIC is the additional DIC benefits for the child to a surviving spousefirst day of the month after the childs 18th birthday.DIC to the child through a fiduciary, and there is no surviving spousechilds 18th birthday.DIC for the child under an apportioned awardchilds 18th birthday. Note: When a surviving spouse exists, the school-child rate is less than the minor child apportioned rate. Therefore, the delayed payment provision of HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_131&rgn=div8"38 CFR 3.31 does not apply. References: For more information on school attendance policies, see M2-1, Part III, Subpart iii, 6.A.2 DEA, see M21-1, Part III, Subpart iii, 6.C initial awards of DIC to a child, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(a)(3) and (4), and continuing awards of DIC after a childs 18th birthday, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(a)(5). e. Processing Awards Based on School AttendanceTo add a dependent as a school child in the Veterans Service Network (VETSNET) or the Veterans Benefits Management System Awards (VBMS-A), enter the following on the DEPENDENCY DECISION screen the date school attendance began in the EVENT DATE field School Child in the AWARD STATUS field, and School Attendance Begins in the DECISION field. Reference: For more information about processing awards in VETSNET, see the  HYPERLINK "http://vbaw.vba.va.gov/VetsNet/Awards_Docs/Awards%20User%20Guide.pdf" VETSNET Awards User Guide, or VBMS-A, see the HYPERLINK "http://vbaw.vba.va.gov/VBMS/Resources_Technical_Information.asp"VBMS-Awards User Guide. f. Discontinuing Benefits That Are Based on School AttendanceAny award of benefits based on school attendance will have an end date that corresponds with the date the school child stopped or plans to stop attending school. Accordingly, discontinue benefits that are based on school attendance effective the earlier of the following dates first day of the month following the month in which school attendance ended or will end, or the childs 23rd birthday. When adjusting benefits in VETSNET or VBMS-A, enter the following on the DEPENDENCY DECISION screen the date school attendance ended in the EVENT DATE field Not an Award Dependent in the AWARD STATUS field, and School Attendance Terminates or Turns 23 (whichever is appropriate) in the DECISION field. References: For more information on effective dates for discontinuance of benefits, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=7a43207318bc2b600e7ac052dc3bb5da&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(c) unscheduled termination of school attendance, see M21-1, Part III, Subpart iii, 6.B.4, and adjustments based on school attendance in apportioned awards, see M21-1, Part III, Subpart v, 3.B.4. 2. Concurrent Payment of Education Benefits and Disability or Survivors Benefits IntroductionThis topic contains information about concurrent payment of education benefits and disability or survivors benefits, including prohibition of concurrent payment of DEA and disability or survivors benefits history of education benefits for dependents under 38 U.S.C. Chapter 33 concurrent payment of disability or survivors benefits and education benefits under 38 U.S.C. Chapter 33 benefit adjustments before and after a child turns 18 children with more than one Veteran-parent, and other situations under which concurrent payment is allowed. Change DateMay 26, 2015 a. Prohibition of Concurrent Payment of DEA and Disability or Survivors BenefitsConcurrent payment of DEA and disability benefits (compensation or pension) or survivors benefits (death compensation, survivors pension, or DIC) is prohibited unless the education benefit is for a child that is under age 18, or age 18 or older and permanently incapable of self-support, or spouse or surviving spouse. References: For more information on determining whether a child is permanently incapable of self-support, see M21-1, Part III, Subpart iii, Chapter 7 DEA, see HYPERLINK "http://www.law.cornell.edu/uscode/html/uscode38/usc_sup_01_38_10_III_20_35.html"38 U.S.C. Chapter 35 DEA benefits for children who are permanently incapable of self-support, see M21-1, Part III, Subpart iii, 6.C.15, and concurrent payment of DEA and other VA benefits, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.2.21_13023&rgn=div8"38 CFR 21.3023(b). b. History of Education Benefits for Dependents Under 38 U.S.C. Chapter 33Public Law (PL) 111-377 provided a transferability option under the Post-9/11 GI Bill ( HYPERLINK "https://www.law.cornell.edu/uscode/text/38/3319" 38 U.S.C. 3319), which allows service members to transfer all or some of their unused education benefits to their spouse or children. The Department of Defense (DoD) determines whether or not benefits may be transferred. Once DoD approves a transfer, dependents must apply for the benefit through VA. PL 111-32 amended the Post-9/11 GI Bill to allow education benefits (under  HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311) for the children of service members who die in the line of duty after September 10, 2001, under the Fry Scholarship. Spouses became eligible for education benefits under the Fry Scholarship ( HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311) beginning January 1, 2015. c. Concurrent Payment of Disability or Survivors Benefits and Education Benefits Under 38 U.S.C. Chapter 33Use the information in the table below to determine whether the concurrent payment of disability or survivors benefits and education benefits under HYPERLINK "https://www.law.cornell.edu/uscode/text/38/part-III/chapter-33"38 U.S.C. Chapter 33 is allowed or prohibited If ...Then ...a spouse and/or child is entitled to education benefits under  HYPERLINK "https://www.law.cornell.edu/uscode/text/38/3319" 38 U.S.C. 3319 (transferred entitlement)concurrent payment of disability or survivors benefits to or for the same spouse and/or child is allowed.an individual is entitled to education benefits under  HYPERLINK "https://www.law.cornell.edu/uscode/text/38/part-III/chapter-33" 38 U.S.C. Chapter 33 based on his/her own serviceconcurrent payment of disability or survivors benefits to or for the same individual is allowed.a child is entitled to education benefits under the Fry Scholarship ( HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311)concurrent payment of disability or survivors benefits to or for the same child is prohibited under  HYPERLINK "https://www.law.cornell.edu/uscode/text/38/3322" 38 U.S.C 3322(f), unless the Veteran on whose death the education benefit is based died prior to August 1, 2011, or the education benefit is for a child that is under age 18, or age 18 or older and permanently incapable of self-support. d. Benefit Adjustments Before and After a Child Turns 18Do not adjust an award of disability or survivors benefits because of concurrent receipt of DEA or education benefits under the Fry Scholarship ( HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311) for any period prior to a childs 18th birthday for any period between a childs 18th birthday and the date he/she begins receiving DEA or education benefits under the Fry Scholarship, provided the child was attending school or was on a routine school break during that same period of time, or while a child is permanently incapable of self-support. e. Children With More Than One Veteran-ParentVA may not concurrently pay DEA or education benefits under the Fry Scholarship ( HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311) to a child, based on the service of one Veteran-parent, and death compensation, survivors pension, or DIC, based on the service of another Veteran-parent, unless the child is under age 18, or age 18 or older and permanently incapable of self-support, and both Veteran-parents are in the same parental line, and died before June 9, 1960. Note: For VA purposes, Veterans in the same parental line means that the child has more than one father who is a Veteran, or mother who is a Veteran. Example: A child has two Veteran-parents in the same parental line if the child has a biological father who is a Veteran, and stepfather who is a Veteran. Reference: For more information on concurrent payment of DEA and death compensation, survivors pension, or DIC, see M21-1, Part III, Subpart v, 4.E.1, and HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.2.21_13023&rgn=div8"38 CFR 21.3023(b). f. Other Situations Under Which Concurrent Payment is AllowedA parent may receive additional compensation, pension, or DIC for a child that is concurrently receiving education or vocational rehabilitation benefits based on the childs status as a Veteran. Payment of Social Security benefits based on school attendance is not a bar to concurrent payment of disability or survivors benefits based on the same school attendance. 3. Adjustment of Disability and Survivors Benefits Based on a Childs Receipt of Education Benefits IntroductionThis topic contains information about the adjustment of disability and survivors benefits based on a childs receipt of education benefits, including regional processing office (RPO) notification of regional offices (ROs) concerning initial awards of education benefits instructions for adjusting disability or survivors benefits, and overpayments created when an award is adjusted to reflect a childs election of education benefits. Change DateMay 26, 2015 a. RPO Notification of ROs Concerning Initial Awards of Education Benefits When a regional processing office (RPO) processes an initial award to a child of DEA or education benefits under the Fry Scholarship ( HYPERLINK "http://www.law.cornell.edu/uscode/text/38/3311" 38 U.S.C. 3311), it notifies the regional office (RO) with permanent jurisdiction over the corresponding claims folder by sending an e-mail to the ROs Chapter 35 (CH 35) mailbox. The RO must then determine whether a corresponding adjustment to disability or survivors benefits is necessary, and retain the notice from the RPO in the appropriate claims folder. Reference: For information on the alignment of ROs and RPOs, see M21-1, Part IX, Subpart ii, 2.11.a. b. Instructions for Adjusting Disability or Survivors BenefitsIf concurrent payment of education benefits and disability or survivors benefits is prohibited under M21-1, Part III, Subpart iii, 6.B.2, determine whether the disability or survivors benefit may be adjusted without giving notice of proposed adverse action. If the child is receiving survivors benefits in his/her own right, contemporaneously discontinue benefits and send the child notice of the action taken, or included as a dependent on a compensation, pension, or DIC award, follow the instructions in M21-1, Part I, 2.A for sending the primary beneficiary notice of proposed adverse action before removing the child from the award. Notes: Upload any supporting documents, such as a screen shot of the Benefits Delivery Network (BDN) M21 screen, into the Veterans eFolder. (The M21 screen displays awards of education benefits and their effective dates.) When adjusting benefits in VETSNET or VBMS-A, enter the following on the DEPENDENCY DECISION screen the date entitlement to education benefits began in the EVENT DATE field, and Elects CH 35 in the DECISION field. References: For more information on the effective date of reduction in or discontinuance of disability or survivors benefits based on a childs receipt of DEA, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.1.3_1503&rgn=div8"38 CFR 3.503(a)(8) award adjustments when VA is paying disability or survivors benefits for a child under a consolidated award before he/she elects to receive education benefits, see M21-1, Part III, Subpart iii, 6.C.3.c HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.1.3_1651&rgn=div8"38 CFR 3.651 HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.1.3_1703&rgn=div8"38 CFR 3.703(c), and HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.1.3_1704&rgn=div8"38 CFR 3.704(a) reductions effective the first of the month following the month for which VA last paid the beneficiary due to administrative error, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=2e30ebdc97c92f38563e9302f2708bab&node=se38.1.3_1500&rgn=div8"38 CFR 3.500(b)(2), and processing awards in VETSNET, see the  HYPERLINK "http://vbaw.vba.va.gov/VetsNet/Awards_Docs/Awards%20User%20Guide.pdf" VETSNET Awards User Guide, or VBMS-A, see the  HYPERLINK "http://vbaw.vba.va.gov/VBMS/Resources_Technical_Information.asp" VBMS-Awards User Guide. c. Overpayments Created When an Award Is Adjusted to Reflect a Childs Election of Education BenefitsAny overlap in the payment of education benefits and disability or survivors benefits requires adjustment of the disability or survivors benefit, and will result in the creation of an overpayment. If, prior to the award of education benefits, VA had been paying benefits to the child, the finance activity of the RPO of jurisdiction is responsible for recouping any overpayment from the initial payment of education benefits to the child, or for the child, to a Veteran or surviving spouse, VA will create an overpayment in the Veterans or surviving spouses account. Reference: For more information on handling an overpayment resulting from the concurrent payment of DEA and disability or survivors benefits, see HYPERLINK "http://vbaw.vba.va.gov/usb/letters/2001/VBA%20Letter%2020-01-13.doc"VBA Letter 20-01-13, DEA (Dependents' Educational Assistance) Claims - Chapter 35.  4. Miscellaneous Award Actions Involving School Attendance  PRIVATE INFOTYPE="OTHER"  IntroductionThis topic contains information on miscellaneous award actions involving school attendance, including transfers to a different school changes in a school childs course of instruction early termination of school attendance death or marriage of a school child school children that VA determines are permanently incapable of self-support, and DIC awards based on school attendance or permanent incapacity for self-support. Change DateMay 26, 2015 a. Transfers to a Different SchoolFollow the steps in the table below upon receipt of notice that a school child has transferred to a different school. Notes: Do not interrupt the payment of benefits solely because a school child transferred to another school. A separate VA Form 21-674 is required for each change in schools. StepAction1Send notice to the beneficiary that unless he/she completes and returns VA Form 21-674 within 30 days, VA will discontinue the benefits it is paying that are based on school attendance.2Establish end product (EP) 130 to control for return of the form, and EP 690, which is used to track actions that might result in the creation of an overpayment. Reference: For more information about using EP 690, see M21-1, Part III, Subpart ii, 1.C.6, and M21-4, Appendix B.3Did the beneficiary return VA Form 21-674 (or provide the information the form requests to one of VAs national call centers (NCCs)) within 30 days? If yes clear the EP 690 clear the EP 130 or amend the award under this EP (if information contained on VA Form 21-674 necessitates an adjustment) send decision notice to the beneficiary, and take no further action. If no, proceed to the next step.4Clear the EP 130.5Determine the effective date of the proposed reduction or discontinuance by treating the change in schools as an early termination of school attendance (for the purpose of this block), and following the instructions in M21-1, Part III, Subpart iii, 6.B.4.c.6Send notice of proposed adverse action that contains the elements in M21-1, Part I, 2.B.2, and informs the beneficiary that he/she must reply within 60 days.7Establish EP 600 to control for a response. Extend the suspense date of the EP 690 so it matches the suspense date of the EP 600 (65 days from the current date).8Did the beneficiary return VA Form 21-674 (or provide the information the form requests to one of VAs NCCs) within the additional 65-day period? If yes clear the EP 690 clear the EP 600 or amend the award under this EP (if information contained on VA Form 21-674 necessitates an adjustment), and send decision notice to the beneficiary. If no discontinue benefits that are based on school attendance from the effective date selected in Step 5, and send decision notice to the beneficiary. Reference: For information on the elements a decision notice must contain, see M21-1, Part III, Subpart v, 2.B.1. b. Changes in a School Childs Course of InstructionDo not request completion of VA Form 21-674 if a school child changes his/her course of instruction but remains at the same approved educational institution. c. Early Termination of School AttendanceUse the table below to determine the action to take if a child stops attending school from a date earlier than the beneficiary originally reported. If school attendance ended during Then the regular school yeardiscontinue or reduce the award effective the first day of the month following the month in which school attendance ended. Reference: For more information on dates of reduction or discontinuance, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(c).a regularly scheduled vacation periodreduce or discontinue the award effective the earlier of the following dates first of the month following the month for which VA last paid the beneficiary, or first day of the month school was scheduled to resume. Reference: For more information on withdrawal from school during a vacation period, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(b). Notes: Provide notice of proposed adverse action prior to discontinuing or reducing an award if information is received from someone other than the payee. Beneficiaries should use VA Form 21-674b, School Attendance Report, to report early termination of school attendance. However, they may also notify VA by telephone, e-mail, or fax. Handle information received by telephone, e-mail, or fax as shown in M21-1, Part III, Subpart iii, 1.B.1.c. Reference: For more information on the specific requirements for notices of proposed adverse action, see M21-1, Part I, 2.A and B. d. Death or Marriage of a School ChildIf a school child on a Veterans or surviving spouses award dies or marries, follow the instructions in M21-1, Part III, Subpart iii, 5.L.3.g. e. School Children That VA Determines Are Permanently Incapable of Self-SupportIf VAs rating activity determines a school child is permanently incapable of self- support, change the status of the child by entering the following on the DEPENDENCY DECISION screen in VETSNET or VBMS-A Helpless Child in the AWARD STATUS field, and Rated Helpless in the DECISION field. The effective date of the change in status is the earlier of the following dates childs 23rd birthday, or first of the month following the month school attendance ends. References: For information on determining whether a child is permanently incapable of self-support, see M21-1, Part III, Subpart iii, Chapter 7, and processing awards in VETSNET, see the  HYPERLINK "http://vbaw.vba.va.gov/VetsNet/Awards_Docs/Awards%20User%20Guide.pdf" VETSNET Awards User Guide, or VBMS-A, see the  HYPERLINK "http://vbaw.vba.va.gov/VBMS/Resources_Technical_Information.asp" VBMS-Awards User Guide. f. DIC Awards Based on School Attendance or Permanent Incapacity for Self-SupportMake payments of DIC under a separate award for a child who is over age 18 and attending school, and/or permanently incapable of self-support. Notes: Make the payment under a separate award, even though the child may be in the custody of a surviving spouse in receipt of DIC benefits, and VA is paying the separate award to the surviving spouse as the childs custodian under HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1850&rgn=div8"38 CFR 3.850(c). If VA was paying DIC for the child to a surviving spouse prior to the childs 18th birthday, the child does not have to submit his/her own application for DIC. References: For information on the payment of DIC directly to a school child when he/she reaches the age of majority, see M21-1, Part III, Subpart iii, 6.B.7.a determining whether a child is permanently incapable of self-support, see M21-1, Part III, Subpart iii, Chapter 7, and VAs authority to pay DIC to a school child who has reached age 18, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(a), or child who is permanently incapable of self-support, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1854&rgn=div8"38 CFR 3.854. 5. Handling Notice of an Intent to Continue School Attendance at a Future Date IntroductionThis topic contains information about the process for handling notice of an intent to continue school attendance at a future date, including payment of benefits based on school attendance in the future, and confirming a child began attending the next school session.  Change DateMay 26, 2015 a. Payment of Benefits Based on School Attendance in the FutureIn order to avoid an interruption of benefits, a beneficiary may submit VA Form 21-674 showing that a school child intends to continue attending school after age 18, or following a routine school break, as defined in M21-1, Part III, Subpart iii, 6.A.4.b. Upon receipt of VA Form 21-674 showing an intent to continue school attendance at a future date, take award action to continue the payment of benefits based on school attendance, and follow the instructions in M21-1, Part III, Subpart iii, 6.B.5.b. Notes: Award action may not be taken prior to three months before the childs 18th birthday. A beneficiary may provide the information VA Form 21-674 requests to one of VAs NCCs in lieu of submitting the actual form. b. Confirming a Child Began Attending the Next School SessionAfter taking award action to continue the payment of benefits for a child attending school until a future date, follow the steps in the table below. StepAction1Send VA Form 21-674b with the decision notice. Advise the beneficiary to complete the form and return it within 60 days after the school session begins, and VA will reduce or terminate benefits if it does not receive the form within the 60-day period.2Establish EP 130 to control for return of the form, and EP 690, which is used to track actions that might result in the creation of an overpayment. Enter a suspense date for both EPs that is 60 days after the date the beneficiary indicated (on VA Form 21-674) that school would begin. Reference: For more information about using EP 690, see M21-1, Part III, Subpart ii, 1.C.6.b.3Did the beneficiary return VA Form 21-674b (or provide the information the form requests to one of VAs NCCs) within 60 days after the school session began? If yes, clear the pending EP 130 and EP 690, and disregard the remaining steps in this table. If no, proceed to the next step.4Under the pending EP 130, suspend payments to or for the child effective the first of the month following the month for which VA last paid the beneficiary.5Determine the effective date of the proposed reduction or discontinuance, using the earlier of the following the first of the month following the month for which VA last paid the beneficiary, or first day of the month in which school was scheduled to begin or resume. Reference: For more information on the effective date for reducing or discontinuing benefits based on failure to confirm school attendance at a future date, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=ac9782e736045ae160e0ef071c85566f&mc=true&node=se38.1.3_1667&rgn=div8"38 CFR 3.667(b)38 CFR 3.667(b).6Send notice of proposed adverse action that includes another VA Form 21-674b contains the elements in M21-1, Part I, 2.B.2, and informs the beneficiary that he/she must reply within 60 days.7Establish EP 600 to control for a response. Extend the suspense date of the EP 690 so it matches the suspense date of the EP 600 (65 days from the current date).8Did the beneficiary return VA Form 21-674b (or provide the information the form requests to one of VAs NCCs) within 65 days? If yes, clear the EP 690 reinstate benefits under EP 600, and send the beneficiary decision notice. If no, clear the EP 690 discontinue benefits under EP 600 that are based on school attendance from the effective the date selected in Step 5, and send the beneficiary decision notice. Notes: If the child was receiving benefits under a separate or apportioned award, simultaneously adjust any other affected award to increase the rate payable to other payees based on termination of the childs entitlement. Award action that increases benefits to other payees based on the loss of a dependent are both effective and payable from the date of dependency change (without regard to HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=ac9782e736045ae160e0ef071c85566f&mc=true&node=se38.1.3_131&rgn=div8"38 CFR 3.31), because the total award amount was reduced to reflect loss of the school child. Reference: For information on the elements a decision notice must contain, see M21-1, Part III, Subpart v, 2.B. 1.b. 6. Verifying a Childs School Attendance IntroductionThis topic contains information about verifying a childs school attendance, including using VA Form 21-674 to establish entitlement certifying school attendance with VA Form 21-8960, Certification of School Attendance or Termination schedule for mailing VA Form 21-8960 action to take when the Hines Information Technology Center (ITC) is unable to issue VA Form 21-8960 processing VA Form 21-8960 failure to certify school attendance, and avoiding concurrent payment of DEA and disability or survivors benefits. Change DateMay 26, 2015 a. Using VA Form 21-674 to Establish EntitlementUpon receipt of a request for benefits based on school attendance, send a locally generated letter to the claimant requesting completion of VA Form 21-674 in duplicate. In the letter, instruct the claimant to retain one copy of the form return a signed copy to VA, and use the reverse side of the retained copy to report to VA any future change in the childs status, such as discontinuance of an approved course of instruction or training, or marriage of the school child. Note: Before sending VA Form 21-674, insert the following in the appropriate fields on the form Veterans name and file number childs name, and name and address of the appropriate evidence intake center. b. Certifying School Attendance With VA Form 21-8960At least once each year, VA requires each beneficiary who receives additional benefits for a schoolchild to certify the child is attending school and intends to continue doing so through the date school attendance is scheduled to end. VA does this by requiring the beneficiary to complete and return VA Form 21-8960, Certification of School Attendance or Termination, or provide the information the form requests to one of VAs NCCs. Important: If VA does not receive certification of school attendance, it may discontinue benefits payable to or for the child. References: For more information on certifying school attendance, see M21-1, Part III, Subpart iii, 6.B.6.e, and VAs schedule for mailing VA Form 21-8960, see M21-1, Part III, Subpart iii, 6.B.6.c. c. Schedule for Mailing VA Form 21-8960 VA automatically generates and mails VA Form 21-8960 to beneficiaries who are receiving benefits based on school attendance each March, and/or two months before the date school attendance is scheduled to end, unless the end date is in June. Concurrent with this action, a diary is automatically established in the corporate record to control for return of the form within 60 days. Reference: For more information about diary controls, see the HYPERLINK "http://css.vba.va.gov/SHARE/"Share Users Guide HYPERLINK "http://vbaw.vba.va.gov/VetsNet/Awards_Docs/Awards%20User%20Guide.pdf"VETSNET Awards User Guide, and HYPERLINK "http://vbaw.vba.va.gov/VBMS/Resources_Technical_Information.asp"VBMS-Awards User Guide. d. Action to Take When the Hines ITC Is Unable to Issue VA Form 21-8960When the Hines Information Technology Center (ITC) cannot issue VA Form 21-8960, VAs claims-processing system generates work item 882H, School Child Verification Letter Not Sent. When the work item appears in an ROs inventory, the RO must send the beneficiary a VA Form 21-8960. To control for return of the form establish a future diary under diary code 30, Local Regional Office Special Use, in Share enter the comment School Child Verification Development in the COMMENT text box, and establish a due date that is 60 days from the later of the following dates the date the work item was generated, or the date the RO sent the form to the Reference: For more information on EP 800 series work items, see M21-1 Part III, Subpart ii, 1.E, and the HYPERLINK "http://vbaw.vba.va.gov/bl/21/systems/docs/WIDR.DOC"VETSNET 800 Series Work Items Desk Reference. e. Processing VA Form 21-8960Follow the instructions in the table below upon receipt of a completed VA Form 21-8960. If VA Form 21-8960 indicates Then the child is attending the same school, and the date on which the child plans to stop attending school remains the sameclear an EP 130, and cancel the diary referenced in M21-1, Part III, Subpart iii, 6.B.6.c or d (whichever applies).the child has changed schoolscancel the diary referenced in M21-1, Part III, Subpart iii, 6.B.6.c or d (whichever applies) establish EPs 130 and 690 send VA Form 21-674 to the beneficiary, and instruct the beneficiary to complete and return the form to VA within 30 days. Note: If the beneficiary fails to respond within 30 days, follow the instruction in Step 4 of M21-1 Part III, Subpart iii, 6.B.4.a. Reference: For more information about using EP 690, see M21-1, Part III, Subpart ii, 1.C.6.b.the child plans to stop attending school on a different dateestablish EP 130 cancel the diary referenced in M21-1, Part III, Subpart iii, 6.B.6.c or d (whichever applies) prepare an amended award to adjust the date on which benefits based on school attendance will end, and send contemporaneous notice to the beneficiary. f. Failure to Certify School AttendanceIf a beneficiary fails to return VA Form 21-8960 within 60 days, the diary referenced in M21-1, Part III, Subpart iii, 6.B.6.c expires (because it was never cleared). When this occurs, VAs claims-processing system generates an 800 series work item that appears in the station of originations (SOO) inventory of pending EPs. Follow the steps in the table below upon receipt of a work item indicating a beneficiary failed to return VA Form 21-8960 within 60 days. Reference: For more information about work items, see M21-1 Part III, Subpart ii, 1.E, and the HYPERLINK "http://vbaw.vba.va.gov/bl/21/systems/docs/WIDR.DOC"VETSNET 800 Series Work Items Desk Reference. StepAction1Review the claims folder to determine the date of the last communication with VA that showed the child was attending school. Note: Accept the most recent communication that confirms the childs attendance at school, and does not conflict with other evidence in the claims folder.2Clear EP 130.3Establish the following EPs, both with suspense dates that are 65 days from the current date EP 600 (to control for return of the form), and EP 693 (to track actions that might result in the creation of an overpayment). Reference: For more information about using EP 693, see M21-1, Part III, Subpart ii, 1.C.6.b.4Send notice of proposed adverse action that contains the elements in M21-1, Part I, 2.B.2 includes VA Form 21-674 or 21-8960, and informs the beneficiary that he/she must return the completed form within 60 days. Note: The proposed effective date for the reduction or discontinuance of benefits is the first of the month following the date identified in Step 1.5Did the beneficiary return VA Form 21-674 or 21-8960 (or provide certification of school attendance to one of VAs NCCs) within the additional 65-day period? If yes clear the EP 693 clear the EP 600 or amend the award under this EP 600 (if information the beneficiary provides necessitates an adjustment), and send decision notice to the beneficiary. If no clear the EP 693 discontinue benefits (under the EP 600) that are based on school attendance from the effective date selected in Step 1, and send decision notice to the beneficiary. Reference: For information on the elements a decision notice must contain, see M21-1, Part III, Subpart v, 2.B.1.b. g. Avoiding Concurrent Payment of DEA and Disability or Survivors BenefitsWhen reviewing VA Forms 21-8960, 21-674, or 21-674b, check the corporate record to determine if the Veteran is evaluated as 100 percent disabled, or in receipt of compensation based on individual unemployability, or the beneficiary is receiving benefits as a child in his/her own right. If any of these conditions apply, follow the steps in the table below to determine if the school child is also receiving DEA under payee 40 through 49.  StepAction1Perform a BIRLS INQUIRY from the Share READY screen, using the Veterans claim/Social Security number (SSN).2Does the childs name appear in a row on the NUMBER SELECTION screen? If no, then no further action is necessary; VA has never paid DEA to the child. If yes, proceed to the next step.3Double-click on the row with the childs name in it.4Does the BIRLS BENEFICIARY INFORMATION screen show the child has a DEA folder? If no, then no further action is necessary; VA has never paid DEA to the child. If yes, note the childs payee number, and proceed to the next step.5Perform a PAYMENT HISTORY INQUIRY from the Share READY screen, using the Veterans claim number/SSN, and childs payee number.6Does the PAYMENT HISTORY INQUIRY screen show the child is receiving or has received DEA? If no, then no further action is necessary. If yes, follow the instructions in M21-1, Part III, Subpart iii, 6.B.2 to determine whether VA is concurrently paying DEA and compensation, pension, or DIC in error, and the appropriate action to take. Notes: Users may also determine whether a child has received DEA by accessing the M21 screen in BDN. If users rely on the data displayed on the BDN M21 screen to confirm receipt of DEA, they must use the Print Screen keyboard function to save a copy of the screen, and upload the copy into the Veterans eFolder. Reference: For more information about using the Beneficiary Identification Records Locator Subsystem (BIRLS) and Share, see the HYPERLINK "http://css.vba.va.gov/SHARE/"Share User's Guide. 7. Direct Payment of Benefits to Certain School Children IntroductionThis topic contains information about the direct payment of benefits to certain school children, including payment of benefits to a school child after the age of majority information required to pay benefits directly to a child, and authority to sign VA Form 21-674. Change DateMay 26, 2015 a. Payment of Benefits to a School Child After the Age of MajorityIf VA is paying benefits to a child through a fiduciary (to include a parent who is acting as the childs custodian under  HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1850&rgn=div8" 38 CFR 3.850(c)) solely because the child is a minor,  HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1854&rgn=div8" 38 CFR 3.854 requires VA to start paying benefits directly to the child if he/she has reached the age of majority, and is attending school. Important: This policy also applies to a school child who is receiving DIC based on school attendance under the provisions of M21-1, Part III, Subpart iii.6.B.4.f. Note: The age of majority is the age at which an individual is legally considered an adult, and varies by state. Reference: For more information about the age of majority in each State and territory, see M21-1, Part III, Subpart v, 9.C.3. b. Information Required to Pay Benefits Directly to a ChildAs stated in M21-1, Part III, Subpart v, 9.C.3, when an RO initially awards benefits to a minor child through a fiduciary (custodian/guardian), it concurrently establishes a diary that will expire before the child reaches the age of majority. Upon expiration of the diary, follow the steps in the table below to determine whether the child is entitled to the direct payment of benefits based on school attendance. StepAction1Send a locally-generated letter to the address of the childs fiduciary that asks the child to provide the following to VA within 60 days the childs current mailing address, and verification that he/she remains unmarried, and is still attending school. 2Establish EP 130 to control for a response from the child, and EP 690, which is used to track actions that might result in the creation of an overpayment. Reference: For more information about using EP 690, see M21-1, Part III, Subpart ii, 1.C.6.b.3Did the child provide the information requested in Step 1 within 60 days? If yes, proceed to the next step. If no, proceed to Step 6.4Authorize direct payment to the child, under EP 130, effective the earlier of the following the first of the month in which the child reached the age of majority, or the first of the month following the month for which VA last paid the beneficiary, if such payment will be received on or after the child reaches the age of majority Clear the EP 690, and Send decision notice to the school child. Reference: For information about VAs authority to make direct payments to a child who has reached the age of majority, see HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=ac9782e736045ae160e0ef071c85566f&mc=true&node=se38.1.3_1403&rgn=div8"38 CFR 3.403(a)(2), and  HYPERLINK "http://www.ecfr.gov/cgi-bin/text-idx?SID=b6857152ec44c8f192aa357c897b7ef6&node=se38.1.3_1854&rgn=div8" 38 CFR 3.854.5Is/Was the child on an award with another child or children? If yes, take no further action. If no, use the CHANGE OF FIDUCIARY (CFID) command on the Share READY screen to replace the name of the fiduciary with the childs name as payee document the reason for the change by entering a note in Modern Awards Processing Development (MAP-D) or VBMS notify the school child of the action taken enter 000 in the FIDUCIARY FILE LOCATION field to remove the principal guardianship folder (PGF) location, and take no further action. Rationale: Removing the PGF location prevents the issuance of unnecessary fiduciary messages, such as a notice of rejection based on a users failure to change an address using the CFID command. Reference: For information about using the CFID command, see the HYPERLINK "http://css.vba.va.gov/SHARE/"Share Users Guide.6Clear EP 130.7Send notice of proposed adverse action that contains the elements in M21-1, Part I, 2.B.5, and informs the beneficiary that he/she must return the completed form within 60 days or benefits will be discontinued. Note: The proposed effective date for the discontinuance of benefits is the later of the following the date the child turns 18, or the first of the month following the month in which the evidence of record confirms the child last attended school.8Establish EP 600 to control for a response to the notice. Extend the suspense date of the EP 690 so it matches the suspense date of the EP 600 (65 days from the current date).9Did the child provide the information requested within the additional 65-day period? If yes, go back to Step 4. If no suspend the award effective the first of the month following the month for which VA last paid the beneficiary, and send notice of the action taken to the child. Reference: For information on the elements a decision notice must contain, see M21-1, Part III, Subpart v, 2.B.1.b. 10The table below describes the actions an RO must take after suspending benefits because a child failed to provide the information it requested in Step 1. If the child Then does not provide the information within six months of the date of suspension discontinue the childs award under EP 130 effective the first of the month following the month for which VA last paid the child. Note: VAs claims-processing system alerts the RO that the childs award has been in a suspended status for six months by establishing an 800 series work item with a similar message. References: For more information about work items, see M21-1 Part III, Subpart ii, 1.E, and the HYPERLINK "http://vbaw.vba.va.gov/bl/21/systems/docs/WIDR.DOC"VETNSET 800 Series Work Items Desk Reference. provides the information within one year of the date the RO last requested it follow the instructions in Step 4. Important: Resume payments to the child if he/she provided the requested information before VA discontinued his/her award, and the child was not on an award with another child or children. provides the information one year or more after the RO requested it. follow the instructions in M21-1, Part III, Subpart iii, 6.B.1.c.  c. Authority to Sign VA Form 21-674Use the table below to determine who has authority to sign VA Form 21-674. If And Then authority to sign VA Form 21-674 resides with the a Veteran is receiving benefits for a child as his/her dependent---Veteran.a child is eligible for benefits under an apportioned award, or DICthe child has reached the aged of majoritychild.a surviving spouse is receiving survivors pension for a child---surviving spouse.VA is paying benefits to a child through a fiduciarythe child has not reached the age of majorityfiduciary.a surviving spouse is receiving DIC for the child---surviving spouse. Note: A claimants representative (power of attorney or employee of a Veterans service-organization (VSO)), if recognized by VA, may sign and submit VA Form 21-674 to VA on a claimants behalf. References: For more information on the age of majority, see M21-1, Part III, Subpart iii, 6.B.7.a, and acceptability of forms signed by VA-recognized representatives, see M21-1, Part III, Subpart iii, 5.A.4.g. 8. Claims for Disability or Survivors Benefits From or for a Child Who is Eligible for Education Benefits IntroductionThis topic contains information about claims for disability or survivors benefits from or for a child who is eligible for education benefits, including finality of an election of DEA or education benefits under the Fry Scholarship, and determining whether VA has paid DEA and the effective date of the award. Change DateMay 26, 2015 a. Finality of an Election of DEA or Education Benefits Under the Fry Scholarship An election to receive DEA or education benefits under the Fry Scholarship is final. Once VA pays either of the education benefits to a child, VA may not pay disability or survivors benefits to or for the same child for any period subsequent to the effective date of the first payment of education benefits. Exception: A child who is under the age of 18 or permanently incapable of self-support may be able to reelect disability or survivors benefits after electing education benefits if the child has two Veteran-parents in the same parental line, and both parents died prior to June 9, 1960. References: For more information about the finality of an election of DEA, see  HYPERLINK "http://www.ecfr.gov/cgi-bin/retrieveECFR?gp=1&SID=f67297127c28664a030191bf1f2d97ff&h=L&mc=true&n=sp38.2.21.c&r=SUBPART&ty=HTML" \l "se38.2.21_13023" 38 CFR 21.3023(c), and the exception cited in this block, see HYPERLINK "http://www.ecfr.gov/cgi-bin/retrieveECFR?gp=1&SID=f67297127c28664a030191bf1f2d97ff&h=L&mc=true&n=sp38.2.21.c&r=SUBPART&ty=HTML" \l "se38.2.21_13023"38 CFR 21.3023(b), and M21-1, Part III, Subpart iii, 6.B.2.e. b. Determining Whether VA Has Paid DEA and the Effective Date of the AwardFollow the steps in the table below upon receipt of a claim for disability or survivors benefits from or for a child who is over the age of 18 attending school, and eligible for DEA benefits. StepAction1Determine whether VA has ever paid DEA to the child by following the steps in the table in M21-1, Part III, Subpart iii, 6.B.6.g.2Has VA ever paid DEA to the child? If yes, proceed to the next step. If no, pay disability or survivors benefits to or for the child if entitlement otherwise exists, and take no further action.3Determine which RPO has jurisdiction over the childs DEA folder by looking in the CURRENT LOCATION field on the BIRLS BENEFICIARY INFORMATION screen (as described in Step 4 of the table in M21-1, Part III, Subpart iii, 6.B.6.g).4Submit a request to the RPO of jurisdiction for the effective date of the first payment of DEA to the child. Note: Submit the request using the means below, in the order presented, until contact is successful e-mail telephone, and letter. References: For information on the specific mailbox to which an e-mail to an RPO should be sent, see M21-1, Part III, Subpart iii, 6.C.3.b, and alignment of ROs with RPOs, see M21-1, Part IX, Subpart ii, 2.11.a.5Upon receipt of a response from the RPO, pay disability or survivors benefits to or for the child (if entitlement otherwise exists) only for those periods of school attendance that precede the effective date of the first DEA award. ADDIN \* MERGEFORMAT  ADDIN \* MERGEFORMAT      M21-1, Part III, Subpart iii, Chapter 6, Section B M21-1, Part III, Subpart iii, Chapter 6, Section B 06/28/02 M21-1MR, Part III, Subpart iii, Chapter 3, Section D, Overview Change XX Unproofed CV Draft 3-D- PAGE 1 ?@MN   @ H I J q    & ` d r s t v  ̷x h$VBhcd h$VBhR% h$VBh+ h$VBhQ h$VBhH h$VBh; h$VBhf h$VBh> h$VBh  h$VBh4 h$VBh[W h$VBhz@ h$VBhL h$VBhx h$VBhMh$VBhF5 h$VBhFh$VBh@mPJ h$VBh@m-@IJZ$IfHkd$$Ifl40T$<4 laf4$If $IfgdFgdImgd$  H? $IfgdxPkd$$IfP40N $B4 Paf4yt*v $Ifgd'0` $$Ifa$gdFPkdU$$IfP40N $B4 Paf4yt*v  # H? $IfgdYVnPkd$$IfP40N $B4 Paf4yt*v $Ifgd[W $$Ifa$gdFPkdC$$IfP40N $B4 Paf4yt*v   * P NE $IfgdvMkd$$IfP0N $B4 Payt$If $$Ifa$gdFPkd1$$IfP40N $B4 Paf4yt*vP Q \  KB $Ifgd Pkd$$IfP40N $B4 Paf4yt*v$If $$Ifa$gdFPkd$$IfP40N $B4 Paf4yt*v   ' ( 5  @  } $IfgdS0$If $Ifgdcd $Ifgd;$If$IfPkd$$IfP40N $B4 Paf4yt*v        ' 2 4 6 7 ? @ C g i j t |    & ) 3 < ܹǫǤzzs h$VBh$ h$VBh=a h$VBhGB h$VBh h$VBhS0 h$VBhl h$VBh@m h$VBhR% h$VBh V h$VBhGd h$VBh< h$VBh!D h$VBh+ h$VBhg h$VBhIU h$VBhJh$VBh,WH* h$VBh,W h$VBh5 h$VBh@ -< V W f r t u v w x  @BDERvxyF`VWXȺݳݬݝݝݬݬݳݖ݋vj(h$VBhjWU h$VBhjWjh$VBhzlU h$VBhl h$VBh!Dh$VBh,WH* h$VBh,W h$VBh@ h$VBh5 h$VBhk# h$VBh`g h$VBh h$VBhM h$VBhzl h$VBh: h$VBh@m h$VBh$VB h$VBh=a, X Y Z f s t u VQH $Ifgdk#gdzlHkd$$Ifl40T$<4 laf4$If$IfHkd~$$Ifl40T$<4 laf4 $IfgdU QR!Fz{[%w $Ifgd0Q $Ifgd $Ifgd $Ifgd $IfgdXcdBDFG Sv *+巭喾ynyg h$VBhh$VBh+B*phh$VBhWB*ph h$VBhh$VBhzlB*phh$VBhzl5 h$VBh*vh$VBhDt6h$VBhDt56 h$VBhDth$VBhzl56 h$VBh4 h$VBhmah$VBh,WH* h$VBh,W h$VBhzljh$VBhzlUh$VBhzl0J0(+  /09Sqsuv,1»|un|g_g|nh$VBh nH* h$VBh n h$VBh2p h$VBhd{ h$VBh# h$VBh@m h$VBh[" h$VBh5 h$VBh+ h$VBhJ h$VBhk# h$VBhL h$VBh h$VBhw2 h$VBhM h$VBhJ h$VBhzlh$VBhzl0J0jh$VBhzlUj{h$VBhjWU h$VBhjW# 34;qhhq $Ifgd$8 & FS$If^`Sgdq $Ifgdf $Ifgdf $Ifgdk#gd/uYkd$$Ifl0L$D4 lapytzl 1234=}~./;KL{tmf_f h$VBh h$VBhC, h$VBhM h$VBh@mj h$VBh$8U h$VBh_!h$VBh$80J0j<h$VBh$8Ujh$VBh$8Uh$VBh$856 h$VBh$8h$VBhbuB*phh$VBh+B*phh$VBhfB*phh$VBhf56B*ph h$VBhKd2 h$VBhf$;-xy,-|||ss||| $Ifgd $Ifgd $Ifgd $Ifgdk#gdq=Mkd $$Ifl40T$<4 laf4 & FS$If^`Sgdq ,-w  "BVY^vwxyֺȺvoh^h$VBh-V56 h$VBh| h$VBh{<#h$VBh{<#56 h$VBhF3 h$VBh h$VBh]Mh$VBh]M6h$VBh6 h$VBh h$VBh]$ h$VBh h$VBhm h$VBh=D h$VBhQd h$VBh\Q h$VBhKb h$VBh@m h$VBhB h$VBhE h$VBhk# h$VBhIU"Az| V^_`fpv)*+,-2>HU[}%ĽĶĶĽ㨞h$VBhxB*phh$VBhdB*phh$VBh/u6h$VBh/u56 h$VBh/u h$VBh h$VBh! h$VBhJ h$VBhT>Gh$VBhGd56 h$VBh V h$VBhrE h$VBh'zmh$VBh@6 h$VBh@ h$VBh-V1-4 : I y $Ifgdp7 $Ifgdh$If $IfgdlgdMkd $$Ifl0T$<4 layt0 $Ifgd $Ifgd %&uvwžyrkdk]kVO h$VBhX% h$VBhTb h$VBhl h$VBhR% h$VBhF# h$VBhp h$VBhU h$VBhM h$VBhJh$VBh%0J0j h$VBhU h$VBhjh$VBh@mU h$VBh% h$VBh@mh$VBh@m56 h$VBh/uh$VBh/u0J0j9 h$VBh>=U h$VBh>=jh$VBh/uU  4 : = > G H I q r v ! !!!!J!T!!!!!!!!!!!"'"(";;龙}v} h$VBhv h$VBh*xu h$VBhw h$VBh@m h$VBhHmh$VBhHm56h$VBh0J0jh$VBhU h$VBhp7 h$VBhh$VBh96 h$VBh9 h$VBhg 0 h$VBhTb h$VBhF# h$VBhh h$VBhX%h$VBhX%6,I w !!!!)"*"+"C"~" $$Ifa$gd8ee $$Ifa$gdvMkd6$$Ifl40T$<4 laf4 $Ifgd+$If $Ifgd (")"-"@"H"x"~""""""""""""""""######)#C#E#G#H#S#[#^##############룜|h$VBh@m6 h$VBhlh$VBh@m56 h$VBh h$VBh h$VBhX h$VBhd9 h$VBhch$VBh nH* h$VBh n h$VBh h$VBhv h$VBh9:h$VBh@m5 h$VBhuO h$VBh* h$VBhh$VBh0J0jh$VBhU' (5(e(f((()))))**ytkbb $Ifgd $IfgdGBgdD9Ykd$$Ifl0L$D4 lapytS0 $Ifgdxb $Ifgdk# $Ifgdg $Ifgdm $Ifgd1 f(o((()) )")#)')()8)9))))))))))))))))))ﾱzslse^W^P h$VBh@m h$VBh$ h$VBh=a h$VBhGB h$VBh h$VBh% h$VBh])u h$VBh#x h$VBhS0h$VBhxb0J06jh$VBhxb6Uh$VBhxb6jh$VBhxb6U h$VBhxb h$VBhk#h$VBhg0J06jh$VBhgUjh$VBhgU h$VBhgh$VBhg56),*<*P*Q*************++=+K+N+S+T+_+`+b+d+e+g+n+o+p+q+v+++++++ֲֹ֤䎇yrk h$VBhKP h$VBh E h$VBh]9 h$VBhn h$VBh k h$VBh>~h$VBhw8H* h$VBhw8 h$VBh4l h$VBh h$VBhnh$VBhW6 h$VBhU h$VBhga{ h$VBh$ h$VBh@m h$VBhmm h$VBhW h$VBhl h$VBh=a h$VBh '*T+p+q+++,F,,,,--B. & FE$If^`Egd4 & FE$If^`Egd4 & FE$If^`Egd4 $Ifgd $Ifgd ++++++++++ ,,,,,,,,&,B,E,F,b,c,f,n,,,,,,,,,,o-p-q---ǿǿ밨롗~pgh$VBh}30J0j*h$VBhU h$VBhjh$VBh}3U h$VBh}3h$VBh@m56 h$VBh>~h$VBhQ6 h$VBhQh$VBhj^ 6h$VBh:6h$VBhzr6 h$VBhM h$VBhzr h$VBh4l h$VBhcQ h$VBhj^ h$VBh@m h$VBh/'---------..?.@.A.E.F.I._.q.r........../////%/C/F/üѪyrkdkk]k h$VBh| h$VBhGuH h$VBh h$VBhyM h$VBhM h$VBhL h$VBhx h$VBh?{M h$VBhJ h$VBhd h$VBh> h$VBh}3h$VBh@mB*ph h$VBh@m h$VBh58T h$VBhyQph$VBh4lB*phh$VBh#2B*phh$VBh}36B*phh$VBh}3B*ph$B.C.D....$/%/t//%0[000 $Ifgd j $IfgdS$If$If$IfPkd$$Ifl40$4 laf4ytw8 F/N/]/`/i/r/s/t//%0Z0[00000000000 111 1#1,1-1.151P1S1T111111䞗xpibi h$VBh,k h$VBhxh$VBh45h$VBh456 h$VBh- h$VBh; h$VBhN h$VBh h$VBh4 h$VBh: h$VBh j h$VBh h$VBhGuH h$VBh/> h$VBh# h$VBh@A h$VBhv4 h$VBhS h$VBh@m h$VBh. h$VBh: h$VBh&0000000611_ZQH $Ifgd4 $Ifgd:gd4Hkd/$$Ifl40T$<4 laf4$If$IfHkd$$Ifl40T$<4 laf41111-202u2v2x2y2233u3v3w3333494:444444444455(5h5i55yoyg\jh$VBh4Uh$VBh46h$VBhH<5CJh$VBh>,y5CJ h$VBh_cmjh$VBhU5U h$VBh4h$VBhU50J0jh$VBhU5Ujh$VBhU5U h$VBhU5h$VBhU556 h$VBh h$VBhKh$VBh46h$VBh456 h$VBh4 h$VBhL$11 22[2w2x223344 $IfgdvG $IfgdU5 & FS$If^`SgdU5 $Ifgd4 $Ifgd4 $Ifgd4 4445061666778 $IfgdvG $Ifgd4 $Ifgd5-gd4Ykd$$Ifl0T$<4 lapyt4 555566%7&7b7c7q7r77738485868r8s8888888888999999ג|r|g|Ygjh$VBhH<Ujh$VBhH<Uh$VBhH<5CJ h$VBhH<h$VBhH<>* h$VBh>,y h$VBh`jh$VBh:0J0Uh$VBh:0J0jh$VBh:U h$VBh: h$VBh% h$VBhWh$VBh46 h$VBh4jh$VBh40J0Uh$VBh40J0jh$VBh4U"88889 :zqq $IfgdH< ^gdH<o*5G $^gdH<o*5Gdkdr$$Ifl0T$< t644 lag4pyt99::":2:q:r:::::;;B;{;|;;;;;T<[<<<<<<<<<E=O=V=W=========Y>\>>>>>>>>??!?㨞 h$VBho } h$VBh35h$VBh|5CJh$VBh#5CJ h$VBh(h$VBh(>*h$VBhH<56 h$VBhX=h$VBhH<6jh$VBhH<Uh$VBhH<5 h$VBhH<jh$VBhH<0J0Uh$VBhH<0J04 :!:":):2: $IfgdH<gdH<_kd$$Ifl0T$< t644 lapytL%2:3::D;xjj$IfgdH<o*5GkdQ$$Ifl0$ t0644 lapytL%D;E;;]<xjj$IfgdH<o*5Gkd$$Ifl0$ t0644 lapytL%]<^<<== >8>I>xoff]]P h$If^hgdL% $IfgdL% $IfgdL% $IfgdX=kd$$Ifl0$ t0644 lapytL%I>>>>>>?^QH?6 $Ifgdo } $IfgdbV^gd( $^gd(kd. $$Ifl0$ t0644 lapytL% & F#ZE$If^Z`EgdKo*5G!?S?T??????????????????@@]@e@@@@AAAAAA A AóåÛє~sh]h$VBhi1B*phh$VBhy~B*phh$VBh#B*ph h$VBh( h$VBhFzh$VBh(>* h$VBh#h$VBh56 h$VBh| h$VBhfAh$VBhfAH*h$VBhWH* h$VBh h$VBho } h$VBh35jh$VBhW0J0Uh$VBhW0J0jh$VBhWU h$VBhW"???@AAAA5Al_VM $Ifgd/>^gd( $@^gd(gkd $$Ifl0T$< t644 lag[5'pyt_P & F"E$If^`Egdo[5' $Ifgd $Ifgdo } A-A4A5AB?BMBTBnBoBpBvBwBxBBBBBBBBBȟȘȟ{ttmt h$VBh(kW h$VBhh>i h$VBhw h$VBh'h$VBhl,6 h$VBhb h$VBh h$VBh^h$VBh<,0J0jh$VBh<,U h$VBh<, h$VBh^ h$VBhg[h$VBh6 h$VBhh$VBh@mB*phh$VBh/>B*phh$VBhB*ph)5AwBxBBBBBC)C*CCCCCDCD`DaDDDE $Ifgd[ $Ifgd[ $Ifgd" $Ifgd(x $Ifgd) $Ifgdc" $Ifgdh>i $Ifgd)$IfBBBBBBBBBC)C*C.C1CBCCCKCLCOCSCTCmCCCCCCCCCCCCCDD3D>DBDCDۿ}sleee h$VBh" h$VBhfhqh$VBhS{t56 h$VBh[ k h$VBh' h$VBhS{t h$VBh(x h$VBhV h$VBhL h$VBhBeth$VBhBet56 h$VBhg^ h$VBhw h$VBhl, h$VBh) h$VBhX h$VBhc" h$VBhb h$VBh V h$VBhh>ih$VBhh>i6'CD^D_DaDjDDDDDDDDDDqErEsEzEEEEEEEEEEEEEEӫ}vohahZSv h$VBhig h$VBh h$VBhi1 h$VBh6_ h$VBh# h$VBhG9 h$VBhUh$VBhz0J0h$VBh[0J0jC!h$VBh'FTU h$VBh'FTjh$VBhzUh$VBhs,B*phh$VBhzB*ph h$VBhj h$VBhz h$VBh[ h$VBh@mh$VBh@m56 h$VBh" h$VBhS{tEEEEFF7G $Ifgd $Ifgd6_ $IfgdGuH $IfgdpUigd4Mkd"$$Ifl0T$<4 layt(EFF1FaFjFuFvFFFFFFFFFFGG GG6G8G9G:G;G>GKG[GcGdGeGGGGGGG%Hž멢뾛xxqjcj h$VBhL h$VBh0 h$VBh[W h$VBh,x h$VBhDI h$VBh> h$VBh@m h$VBhF h$VBhG9 h$VBh{ h$VBhx h$VBhGuH h$VBh h$VBh6_ h$VBh_f h$VBh#3bh$VBhD6h$VBhG6h$VBhs;6 h$VBhs; h$VBhD h$VBhb&7G8G9GGGGDHEHHHbI $Ifgd[W$If$If$IfgdG9Ykd"$$Ifl0L$D4 lapytG9 %H7HBHCHEHfHHHHHHHHHHHHHH I IIII!I$I*I`IpI|I~IIIIIIIIIIIIIJ򺳬䥞䐉{t{ h$VBhU}{ h$VBh h$VBhi1 h$VBh?{M h$VBh8' h$VBh: h$VBh[W h$VBh\ h$VBhL h$VBhx h$VBhL h$VBh h$VBhr h$VBhL h$VBhDI h$VBhO6o h$VBh@m h$VBhl h$VBh0 h$VBh+bIcIdIpI}I~IIIXK_ZQH $Ifgd8' $Ifgdgd0)Hkd#$$Ifl40T$<4 laf4$If$IfHkd]#$$Ifl40T$<4 laf4J JJJ JRJSJJJJJJJJJJJJJJJJJKKK)K5K:K;KCKDKKKKKKKKKL@LbLeLfLgLhLɴɴɜɑɊx h$VBhlGh$VBhrB*ph h$VBh@mh$VBh8'B*phh$VBh8'56 h$VBhL h$VBhx h$VBhO h$VBh7& h$VBhxo h$VBh8' h$VBhU}{h$VBh#0J0jh$VBh#U h$VBh# h$VBh h$VBh).XKYKKKKdLeLfLLMMMMww $IfgdH $IfgdO $IfgdxYkd$$$Ifl0T$<4 lapyt8' $IfgdO $Ifgd8' hLiLjLLLLLLLLLLLLLLLL M-M.M0MBMTM\M]M^MeMfMiMlMŻwmccYmOh$VBhYw\]h$VBh,x\]h$VBh6D\]h$VBh/\]h$VBh `B*\]phh$VBh`bBB*\]phh$VBhL\]h$VBhx\]h$VBh]K\]h$VBh`bB\]h$VBhL\]h$VBhmB\] h$VBh@m h$VBhL h$VBhx h$VBhL h$VBhDI h$VBhlG h$VBhi1lMuM~MMMMMMMMMMMMMMMMMM N NN'NANENoNpNxNNNNNNNNNN%O&OüʵѮѠʠʙʒљљыф}voh h$VBh@m h$VBht h$VBhm h$VBhi1 h$VBhY h$VBhcP h$VBh h$VBh/ h$VBhm h$VBhL h$VBhx h$VBhx h$VBhYw h$VBh9 h$VBhH h$VBhOh$VBhq\]h$VBhm\]h$VBhmB\]h$VBh/\]'MFN&O'O0O PmPPPPQ RRR[S $Ifgdj;1 $Ifgdj;1 & FZE$If^Z`Egdj;1 $Ifgdj;1 $Ifgd3 & FE$If^`Egd'C $Ifgd3 & FS$If^`Sgdj;1 $Ifgdt $IfgdH&O'O+O,O/O0O1O;OEONOOOPOXOYOjOnOOOOOOOOOOPP P+P3P4P5PPPPPPPPSQTQQQл»ɴɦɦɦxmjh$VBhj;1U h$VBhah$VBhj;156h$VBh36 h$VBh/ h$VBhKP h$VBhj;1 h$VBhAq h$VBh]K h$VBha`$ h$VBhe h$VBhl h$VBhz h$VBhcS h$VBhd h$VBhTh$VBhz56h$VBh356 h$VBh3*QQQQ R RGRHRRRRRRRRRJSKSLSXSYS[S\SSSSSSSSSXTYTZTiTjTlTTTfUwpepjh$VBh;wU h$VBh;wjr(h$VBhj;1U h$VBh&j'h$VBhj;1Uj%h$VBhj;1Uh$VBh;wB*phh$VBhaB*phh$VBhj;1B*ph h$VBhAq h$VBhLh$VBhj;10J0jh$VBhj;1Ujs$h$VBhj;1U h$VBhj;1'[SSlTUUVVVVVTWzulc $IfgdF $Ifgd[WgdLHkd0-$$Ifl0T$<4 laytx? & FZE$If^Z`Egd!D & FZE$If^Z`Egd'C $Ifgd;w $Ifgdj;1 fUgUhUzU{UUUUUUUVVV'V,V-VzV{V|VVVVVVVVVVVVº ™ώրvohaZSh h$VBh h$VBh@3 h$VBhA} h$VBh@m h$VBhj;1h$VBh!D0J06j',h$VBhXUjh$VBhXU h$VBh@h$VBhX0J06j+h$VBhX6Uh$VBhX6jh$VBhX6U h$VBhXz h$VBhXh$VBh;w0J0jh$VBh;wUj)h$VBh;wUVVVVVVVVVVW/WAWIWJWKWSW~WWWWWWWWWWWXXX?XNXOXlXoX{XXXXXXXXXXX Y:Yh$VBhpUi6h$VBh@m0J06j-h$VBho6Uh$VBho6jh$VBh@m6U h$VBho h$VBhl h$VBh@m h$VBh-}&wZxZZZZE[F[f[[[[5\\\\\\Hkd.$$Ifl40T$<4 laf4 $IfgdZ $Ifgda$If$If$If[ \/\4\9\?\^\h\\\\\\\\\\\?]D]F]]]]]]G^U^]^`^d^e^^^^^^^|ung` h$VBhp_( h$VBh$ h$VBh h$VBh@Lh$VBh[P6 h$VBh[Ph$VBh0)6 h$VBh,j; h$VBhh$VBh56 h$VBh h$VBh0) h$VBhF h$VBhOh$VBhO>* h$VBh: h$VBhCB h$VBhZ h$VBh@m h$VBhC h$VBhl h$VBh1y%\\\\\>]?]F]]]|s $Ifgd[P $Ifgd $Ifgd $Ifgd0) $Ifgd0)^gdO $^gdOHkd* h$VBh:h$VBh56 h$VBhO h$VBhl@ h$VBh<^h$VBh6 h$VBh h$VBh h$VBh/ h$VBh(s-ccc]d^dedvdde%eesjjaXXXaX $Ifgd2 $Ifgd2 $Ifgd2 $$Ifa$gd2kdy4$$Ifl0 $04 laPpyt[P eee+f,f-fcfgdWNE $IfgdAf $IfgdAf  $^gd5%kd5$$Ifl0 $04 laPpyt[P $IfgdL'b $Ifgd2 $Ifgd2ggg.ggggA?Mkd-6$$Ifl40T$<4 laf4 $Ifgd" $Ifgd)gdZYkd5$$Ifl0L$D4 lapytUf,g gbggggggggghh|hhhhhhhhEiFiGiLiOiViWiiiiiiijj j7jUjVjXj򲫝ǃ|rh$VBh|a56 h$VBhtflh$VBh|a6h$VBh0$0J0h$VBh@m0J0j6h$VBhc#U h$VBhc#jh$VBh@mUh$VBh@m56 h$VBh|ah$VBh@m5 h$VBh# h$VBh" h$VBhS h$VBh" h$VBh@m h$VBh)(gggghhhYiZiiRHkdH8$$IfP40H@$ 4 Paf4$IfHkd6$$IfP40H@$ 4 Paf4 $$Ifa$ $$Ifa$gd|a iii jXjYj8k9k:kAkklll|m $Ifgdy $Ifgd[$If $Ifgd5Hkd:$$IfP40H@$ 4 Paf4 $Ifgd|a$IfXjYjbj}jjjj$k%k&k+k.k5k6k:k?k@kAktkkkkkkkklplllllllmym{m}m̾ӵ嗏}ung h$VBh<( h$VBhyh$VBh@m]h$VBh@m6h$VBh@m6]h$VBh[6 h$VBh[ h$VBhO h$VBhIh$VBh0$0J0h$VBh@m0J0j8h$VBhc#U h$VBhc#jh$VBh@mU h$VBh) h$VBh@mh$VBh@m56h$VBh@m\]%|m}m~mm6n7n8nnVoYPG $IfgdW $IfgdI}Ykd:$$Ifl0L$D4 lapyta $Ifgd`/ $IfgdPgda5kd:$$Ifl4T$<4 laf4}m~mmmmn/n4n7n8n9n;n*B*phh$VBha0J0>*B*ph h$VBhrO h$VBhF h$VBha*VoWoooooopWpXpyppqqr $IfgdO9 $IfgdL $IfgdO9 $Ifgd+R $Ifgd+R & FE$If^`Egd&; & FE$If^`Egd&;  & F$Ifgde% ppqqqqiqjqkqqqqqqqqqqqqqqqrrrrrrr r rr򭥕zsle^eW h$VBh; h$VBhrO h$VBh7F h$VBh9 h$VBh4 h$VBhFWh$VBh%0J06h$VBh/0J06jB<h$VBh0g6Uh$VBh0g6jh$VBh0g6U h$VBhKP h$VBhh$VBh+R0J06j7;h$VBh+RUjh$VBh+RU h$VBhL h$VBhO9 h$VBh+R rrrYrrrrrrr)ss\ttw $IfgdW $Ifgd0lL $Ifgd0lL$If $IfgdZgd4YkdK=$$Ifl0L$D4 lapyt+R rrnrrrrrrrrrrrrrrrrrrrrrr)sssssssHtItJtOtRtYtZt\tttttt򬥗~wow~h$VBhH* h$VBh h$VBh<h$VBh0$0J0h$VBh@m0J0j=h$VBhPU h$VBhPjh$VBh@mU h$VBhC h$VBhr9h$VBh0lL56 h$VBhn h$VBh0lL h$VBh5 h$VBh h$VBhD h$VBh@m h$VBhZ+ttttuuu'v4v5vAv^v_vvvvvvvv www wwwwwwwwwwwžŧڋŧ}iW#h$VBhk5CJOJQJ^JaJ&h$VBhk5>*CJOJQJ^JaJ h$VBh@m h$VBhja@h$VBhPU h$VBhr h$VBhLh$VBh\p0J0j ?h$VBhc#U h$VBhc#jh$VBh\pUh$VBh\p\] h$VBhPh$VBh\p56 h$VBhD9 h$VBh\p h$VBh8p!ttuuv5vvwwwwwwx{ys$Ifgdkgdk $^gdkMkdA$$Ifl40T$<4 laf4 $IfgdD9 $IfgdW $IfgdD9 wwwwww+xdxxxxxxxxxxxyy y,y/y1y2y3yoypyyyyyyyz;z亳ֳ䥞䓆{peZeh$VBhBB*phh$VBhSB*phh$VBh?iB*phh$VBh@mB*phh$VBh@m6B*phh$VBh"PB*ph h$VBh@h h$VBhN h$VBh: h$VBhFg h$VBhn< h$VBh~$' h$VBhZOL h$VBh?i h$VBh8 h$VBhm h$VBh@m h$VBh> h$VBhU~f~q~r~~~~(6PQR[  !1OTXZ乯렙 h$VBhl@ h$VBhKI h$VBhb$yh$VBh@m6h$VBhDE56 h$VBhDEh$VBhT6 h$VBh h$VBh h$VBhT h$VBh~$' h$VBhJ h$VBh@m h$VBhn< h$VBh"60~1~3~>~l~~QR  & F$IfgdDE $IfgdT $IfgdT $$Ifa$MkdC$$Ifl0' 5$n4 la%ytXFQR[Ҁ $Ifgd[) $IfgdHX $Ifgd[$If $$Ifa$PkdQD$$Ifl40' 5$n4 la%f4ytdZ[ams~ЀрҀӀԀۀ "opqrÁȁρ3$%򲫤򝖝ujc h$VBhujh$VBh]Uh$VBh"~56h$VBh"~5 h$VBhTph$VBh6 h$VBh,: h$VBh h$VBhL h$VBh"~ h$VBhU h$VBh" h$VBh[ h$VBh h$VBh~$'h$VBh@m6 h$VBh h$VBh??T h$VBhY` h$VBh@m h$VBhHX&ҀӀՀqrtKBB $IfgdPkdIE$$Ifl40' 5$n4 la%f4ytd $IfgdTg $$Ifa$PkdD$$Ifl40' 5$n4 la%f4ytd8ăŃǃI~~ $Ifgd $$Ifa$gd Pkd*G$$Ifl40' 5$n4 la%f4ytd $Ifgdu $Ifgd"~ $Ifgd ƒăBC܄݄+.J[ƅDžɹ~wowhawawowZ~ h$VBho h$VBhl@ h$VBhV?Gh$VBh:6 h$VBh: h$VBh h$VBhD[ h$VBh h$VBhL{ h$VBhY` h$VBhuh$VBh6] h$VBh h$VBh"~h$VBh"~0J0jh$VBh"~Uh$VBhu0J0h$VBh]0J0jh$VBh]UjEh$VBhuU#-.?Pkd"H$$Ifl40' 5$n4 la%f4ytd $Ifgd $IfgdL{ $$Ifa$gd PkdG$$Ifl40' 5$n4 la%f4ytd.0ȅ,̆͆ֆ56 $Ifgdr $Ifgdo $Ifgd2 $Ifgd2 $Ifgd2 $$Ifa$gd2Džȅ*+,͆ц҆Նֆ[\ԈՈֈ6?lj !=?EĽĦ򘑊|||u h$VBh + h$VBhep h$VBhu h$VBh> h$VBh@m h$VBhf h$VBhtqh$VBh:0J0jHh$VBhl@U h$VBhl@jh$VBh:Uh$VBho56h$VBh:56 h$VBh h$VBh:6 h$VBh: h$VBho+ىډ>?mҊ\w $Ifgdl $If$If$IfgdfPkdJ$$Ifl40' 5$n4 la%f4ytdESlmwъҊ KL[\gv֋ދߋ #,ٹْ}voha h$VBhW h$VBhTp h$VBhtq h$VBhN h$VBh: h$VBho h$VBhl h$VBh h$VBh|6] h$VBh|h$VBh$86 h$VBh| h$VBh$8 h$VBhWh$VBh@m6h$VBh@m6] h$VBh@m h$VBhep h$VBhuh$VBhu]h$VBhu6]&9 ]XOF $IfgdaA $IfgdTpgduHkdJ$$Ifl40T$<4 laf4$If$IfJkd}J$$Ifl4 0T$<4 laf4ŌԌ܍-;<ŽBTX^klȏʏ͏#6{{t h$VBhK| h$VBh*n h$VBhz h$VBhcR h$VBh h$VBh k h$VBh=J h$VBhtq h$VBhu h$VBhN h$VBh@m h$VBh h$VBhh$VBhu6]h$VBhu56 h$VBhAf h$VBhTph$VBhu6 h$VBhu- (Hx}gduYkd+K$$Ifl0L$D4 lapytu $Ifgd $IfgdaA $IfgdaA $IfgdaA 89ԐՐUV|ɑ & F E$If^`EgdD & F E$If^`Egd $Ifgd " & F$If^gd5% $Ifgd*n$If$If $Ifgd=J 69ABM\^͐ѐӐԐՐސV`‘Ñ !"$%=K\dopƒ!<=ǽǽǶǯǧǶǟ|u h$VBh,' h$VBh>; h$VBhK| h$VBhtq h$VBhW h$VBhhh$VBh@m5h$VBh "6 h$VBh h$VBhDh$VBh "56 h$VBh " h$VBh*n h$VBh h$VBhzh$VBh@m6 h$VBhR h$VBh k h$VBh@m. !KǒȒے=>ʓ˓ Irri $Ifgd!yE$If^`EgdVX $If^gd!y $Ifgdh $IfgdpQv$If $IfgdWgdNHkdK$$Ifl0T$<4 laytx? ɓ˓ԓ 345GHIJ ǹέΣxkcSkIh$VBh!y0J06jMh$VBh6Uh$VBh6jh$VBh!y6Uh$VBh!y0J06]jh$VBh?6U]!jLh$VBh?6U]h$VBh?6]h$VBh?0J06]jKh$VBhDJU h$VBhDJjh$VBh?U h$VBhR h$VBh?h$VBh?56\ h$VBh!y h$VBhhI#$%n]n & FE$If^`Egd3d $IfgdS $Ifgds $Ifgd|gdFRkdN$$Ifl4=0T$<4 laf4yt!y $Ifgd!y !#$%=]mnswՕ֕ !SY_htvոxpixiiߧah$VBhF] h$VBhuh$VBhp_(6 h$VBhS h$VBhp_(h$VBh$8aJh$VBhxaJ h$VBh8h$VBh86h$VBhF6h$VBh8aJh$VBhFaJh$VBh$85CJh$VBh|5CJh$VBhF5CJ h$VBhF h$VBh@m h$VBh?jh$VBh!yU#ٖږۖ?W\fiqryz̗͗їۗߗ #$üôҦ똟}vo h$VBhD h$VBh$8 h$VBh h$VBhx?56h$VBhS56 h$VBhu h$VBhVX h$VBh2 h$VBhp_(h$VBhp_(6 h$VBh{Q h$VBh8]Ph$VBh8]P6h$VBhF6 h$VBhFCJOJQJ^JaJ h$VBhF h$VBhS h$VBh^G+]җ<a՘֘ט^\dkdP$$Ifl0T$< t644 lag`,Gpyts & F E$If^`Egd3d $Ifgds $IfgdS & FE$If^`Egd3d $5;[`aefҘӘԘ֘טؘژۘ =LMSbvwĶ򎇀yyqiaZ h$VBhrh$VBh@m5h$VBh@m6h$VBh b6 h$VBh b h$VBh| h$VBhtq h$VBhK| h$VBh@m h$VBh-$jh$VBh 6>*B*Uphh$VBhu6>*B*phh$VBh-6>*B*phj"Oh$VBhuUjh$VBh U h$VBh h$VBhF h$VBhu"טNOPovwKMkdP$$IfP0H6$ 4 Payt.~ $$Ifa$HkdP$$Ifl40T$<4 laf4 $Ifgd b $Ifgd|ݙEFHadhÚĚƚʚ˚ߚfmpvw{|̾򷰩ө|rh$VBh.~ 56 h$VBhF#Zh$VBhr6] h$VBh h$VBh.~ h$VBh3d h$VBhEz h$VBh$Z h$VBhr h$VBh8 h$VBh7 h$VBhP h$VBh,' h$VBh? h$VBhR h$VBh|h$VBh@m6] h$VBh@m h$VBh|*wcd'vw~uh  & F$Ifgd.~ $IfgdB B $Ifgd$Z $IfgdaA $IfgdaAMkdHQ$$IfP0H6$ 4 Payt.~ $Ifgd7$If $Ifgd| |}˛՛\]Ɯ 4jop˝ž򷩢̛xqgh$VBhpd6] h$VBhpd h$VBh8 h$VBhtq h$VBh  h$VBhg, h$VBhp^ h$VBh.7 h$VBh3d h$VBh h$VBh? h$VBh$Z h$VBh@m h$VBhK0 h$VBhrh$VBhDE56 h$VBhDE h$VBhy h$VBh?Sklƿƪxndh$VBh[0J06h$VBh0J06jRh$VBh[Ujh$VBh[U h$VBh[h$VBhx?56h$VBh "6 h$VBh " h$VBh? h$VBh h$VBh9 h$VBh2 h$VBh]9 h$VBh^ h$VBh b h$VBhP h$VBhT h$VBhpdh$VBhpd]$lmnܠ )/7X]^z 57BCEݻݴy h$VBhzh$VBhDE56 h$VBhDE h$VBhLW h$VBhT h$VBh[ h$VBh h$VBh h$VBh^ h$VBhF h$VBhT h$VBhh$VBh@m56\] h$VBh h$VBhB h$VBh@m h$VBh2 h$VBhD -nopu|}XOII$If $$Ifa$MkdS$$Ifl0' 5$n4 la%yt5%$Ifgd]MkdS$$Ifl40T$<4 laf4/^$If $$Ifa$MkdUT$$Ifl0' 5$n4 la%yt5% $Ifgd $IfgdT $IfgdT =  & F$IfgdDE $Ifgd[ $Ifgd^ $$Ifa$gdrqMkdT$$Ifl0' 5$n4 la%yt5%Jrţƣ\ $Ifgd^ $Ifgd $Ifgd $Ifgd $$Ifa$RkdAU$$Ifl0' 5$n4 la%g2'ytrq HISadelnãţƣʣAZ[\]^_yz봾򾭦~tmf__ h$VBhs h$VBhb$y h$VBh~h$VBh~6]h$VBh~]h$VBh@m6h$VBh@m6] h$VBh] h$VBh$ h$VBh@m h$VBhh$VBhB656 h$VBhB6h$VBh~6h$VBh^6 h$VBh^+h$VBhz6 h$VBh1 h$VBh h$VBhz h$VBhiM%\]_ƥץS|}{ $IfgdC? $Ifgd $Ifgd $Ifgd $Ifgd5 $$Ifa$MkdU$$Ifl0' 5$n4 la%yt5% ¤äҤ֤פGKdt¥ĥƥץ-LM}Ϲϲϫϝόυ~wpwi h$VBh h$VBhE}5 h$VBhL6 h$VBhg, h$VBh bh$VBh56 h$VBhva h$VBh0,B h$VBh$ h$VBhR6 h$VBh@>V h$VBhB B h$VBhC?h$VBh6 h$VBh h$VBh h$VBh@m h$VBh^+ h$VBh h$VBhb$y h$VBhs(}@اcdyp $IfgdQ# $Ifgd0T $Ifgd& $Ifgd0T$If $Ifgdl gdsMkd7V$$Ifl40' 5$n4 la%f4 $Ifgd b -567?O_`gksu{ӧקs~Ũ˨%.N]msy|ȩʩ䯨䚓~v~vh$VBh]46 h$VBh]4 h$VBhxo h$VBh] h$VBh,l h$VBh h$VBhum h$VBhn h$VBht h$VBh& h$VBh0T h$VBh/ h$VBhOch$VBh@m]h$VBh@m6] h$VBh@m h$VBho h$VBhl h$VBhi. $Ifgd gd RkdV$$Ifl40T$<4 laf4ytum {sj $Ifgd,l $$Ifa$gd-$kd W$$Ifl0 $04 laPpyt {|~ĩũ7sjjaa $Ifgd-$ $Ifgd-$ $$Ifa$gd-$kdW$$Ifl0 $04 laPpyt 78:osj $Ifgd-$ $$Ifa$gd-$kdTX$$Ifl0 $04 laPpyt oprª>XsjjaaXX $IfgdVJ $Ifgd-$ $Ifgd-$ $$Ifa$gd-$kdX$$Ifl0 $04 laPpyt zŪǪe|8;=gj01569cfmoѭҭ mvԮٮڮĽzh$VBhDJ6jh$VBhV6U h$VBh[  h$VBhVh$VBhV56h$VBhB6 h$VBhU h$VBha,7 h$VBhBh$VBha,756h$VBhB56 h$VBhg h$VBh,lh$VBh]46h$VBh]4B*ph h$VBh]4+XY[ū۫sjjaa $IfgdVJ $IfgdVJ $$Ifa$gd-$kdY$$Ifl0 $04 laPpyt ۫ܫޫ78d/sjjaaXX $Ifgd-$ $Ifgd-$ $Ifgd-$ $$Ifa$gd-$kd@Z$$Ifl0 $04 laPpyt /01:@lmzqh_VVM $IfgdV $IfgdU $Ifgda,7 $IfgdU $IfgdBgdgkdZ$$Ifl0 $04 laPpyt +,/125jد $%J]cuŰʰ_˽˶˯˨˚ˌ}v˨oh h$VBh` h$VBhf h$VBh_| h$VBh:h$VBhy6 h$VBhy h$VBh) h$VBh h$VBh8` h$VBh h$VBh  h$VBh_U h$VBhB( h$VBh> h$VBh@m h$VBhVh$VBhV0J06jh$VBhV6Uj[h$VBhDJ6U%m./0kly%c$If$If$IfgdVAkdK\$$IflL$<4 lap ytV $IfgdV ղֲ_V $IfgdHkd\$$Ifl40T$<4 laf4$If$IfHkd\$$Ifl40T$<4 laf4 _`ӱԱձ OXճ~wpwc\ h$VBh@mh$VBh@m56\] h$VBhu> h$VBhI h$VBhb h$VBhC>rh$VBhC>r56 h$VBh h$VBhl,4 h$VBhWV h$VBhNe h$VBh~j^h$VBh#$Uh$VBh`6 h$VBh`h$VBh0J0jN]h$VBh#$U h$VBh#$jh$VBh#$U!ֲֳ-.޵~ $Ifgd2 $Ifgd)gd3 Hkd_$$Ifl40T$<4 laf4 $IfgdLhK $Ifgd_|$If $IfgdWVճֳ-.7>TU&0567Qdy{ܵߵ $6:@򮣘|uuu h$VBh- h$VBh "P h$VBh6: h$VBh?d h$VBh:<%h$VBh!B*phh$VBh2B*ph h$VBh2 h$VBh) h$VBh~h$VBh@m5h$VBh5@5 h$VBhC>r h$VBhr h$VBh8`h$VBh@m56 h$VBh@m h$VBh_|-޵ߵDMkd`$$Ifl0' 6$n4 la%ytLhK$IfgdG MkdM`$$Ifl40T$<4 laf4 $Ifgd?d $Ifgd[#@OSm$%&*12:BINT`agطٷڷ޷;Dĵ뮽렙뮒}vlvh$VBh[56 h$VBh[ h$VBh h$VBhx h$VBh h$VBhP h$VBhv h$VBh1 h$VBhJ h$VBh.Sh$VBh6 h$VBhT. h$VBh h$VBh>0 h$VBh6:#h$VBh@m5CJOJQJ^JaJ h$VBh@m h$VBh?d h$VBh[#*%&Oh{r $Ifgd.SMkda$$Ifl0' 6$n4 la%ytLhK $Ifgd~`~ $Ifgd~`~ $Ifgd0 $Ifgdp $Ifgdr $$Ifa$ ޷:; qh__Y$If $Ifgd5 $$Ifa$Mkda$$Ifl0' 6$n4 la%ytLhK $Ifgd[ $If^gd[ & F E$If^`Egd' & F E$If^`Egd' ¸ʸ̸ָ $%()*mtԹ!v45򿸿xq h$VBh#$jh$VBh#$Uh$VBh_.56 h$VBh"NV h$VBh! h$VBh h$VBhx h$VBhE'eh$VBh_.6 h$VBh5 h$VBh_.h$VBh@m6h$VBh@m5 h$VBhJ h$VBhv h$VBhT. h$VBh[# h$VBh@m h$VBh* '(*йv4ɻNvmm $Ifgd_. $Ifgd! $IfgdWe $Ifgd_. $Ifgd_. $$Ifa$gdnOkdb$$Ifl0' 6$n4 la%yt?KLMNOҼ@HIefnydm)2kl溳wwjjjh$VBhz6Uh$VBhz56 h$VBhz h$VBh1U: h$VBhR<0 h$VBh h$VBhz6 h$VBhz h$VBh5 h$VBh h$VBh[jch$VBh#$U h$VBh#$ h$VBh_.h$VBh_.0J0jh$VBh#$Ujbh$VBh#$U)NOQ@ܽKcd() $Ifgdz $IfgdqE $IfgdqE $IfgdqE $$Ifa$gdqEMkdFe$$Ifl0' 6$n4 la%yt%Zc OTW[^| GmqrᳬᬥzjPhh$VBhzUjh$VBhzUh$VBhzB*ph h$VBhG h$VBhH h$VBh8 h$VBh1 h$VBh)$ h$VBh4h$VBhz6h$VBhz56 h$VBh h$VBhzjh$VBhz6Uh$VBhz0J06.)NMkdf$$Ifl0' 6$n4 la%yt $Ifgd $$Ifa$gdqEMkd~f$$Ifl0' 6$n4 la%yt?A+YZ $Ifgdr $IfgdqE $IfgdqE $IfgdqE $$Ifa$gdqEMkdf$$Ifl0' 6$n4 la%yt h$VBh: h$VBh'h$VBh7FaJh$VBhc>aJh$VBh aJ h$VBh7F h$VBhT5 h$VBh h$VBhoB*ph h$VBh$P h$VBhH h$VBhkb h$VBho h$VBhl h$VBhvZb h$VBh h$VBh> h$VBh@m'vwx_V $IfgdvGHkdp$$Ifl40T$<4 laf4$If$IfHkdyp$$Ifl40T$<4 laf4 2=BEJkwz~&)<=Fֹ֤֫ݚ~th$VBh_U56 h$VBhY h$VBhp h$VBhV h$VBh+h$VBh+56 h$VBh;B h$VBhY h$VBho h$VBhl h$VBhT56 h$VBhT5 h$VBh;B h$VBh4p h$VBhD h$VBhj+ h$VBh@m h$VBh: h$VBhc>)<=fJq+RSUVvm^gd;B $^gd;BHkdyt$$Ifl40T$<4 laf4 $IfgdD $Ifgdp $IfgdV $Ifgd\% $Ifgdp$If FGNSef012CDFIJqr$%MNOPRSTUVXYZָϱϜֱ֓~vohaoaZ h$VBh_5 h$VBhY h$VBh;B h$VBh h$VBh;B>* h$VBh@m h$VBhD h$VBhRh$VBh$P0J0jrh$VBh#$U h$VBh! h$VBhph$VBh#$0J0j#qh$VBh#$U h$VBh#$jh$VBh#$U h$VBh\% h$VBhV h$VBh_Uh$VBhH56#V2Hcdejq $IfgdYgdYMkdt$$Ifl40T$<4 laf4 $IfgdS] $IfgdY $Ifgd_5 GHbcd #BDFGYabc\{%(NpsuݿݿݸݸݱǪݠݸݠݙݎݎ|| h$VBh'h$VBh+B*phh$VBhYB*ph h$VBhxoh$VBhY56 h$VBhoj h$VBh0,F h$VBh$Ph$VBhY6 h$VBhd3E h$VBhRh$VBh$~5 h$VBhY h$VBho h$VBhl h$VBhS] h$VBh@m0qrtsj $Ifgd# $$Ifa$gd#kd#u$$Ifl0 $04 laPpytY?GsjjaaXX $Ifgd$P $Ifgd# $Ifgd# $$Ifa$gd#kdu$$Ifl0 $04 laPpytYsj $IfgdR $$Ifa$gd#kdkv$$Ifl0 $04 laPpytY|.sjjjaaajja $Ifgd# $Ifgd# $$Ifa$gd#kdw$$Ifl0 $04 laPpytY .rsu]vja $Ifgdl $$Ifa$gd#kdw$$Ifl0 $04 laPpytY $Ifgd#*1[\^_vwyõçʚsld`d`d`d`WhCU 5CJaJhZ<jhZ<U hYh@mjhQhZ<<UjdhQhZ<<Uj{hQhZ<<UjyhQhZ<<Ujkyh$VBhAUjxh$VBhAU h$VBhAjh$VBhAUh$VBhoj6 h$VBhoj h$VBh+ h$VBh' h$VBho h$VBhl ]^zxxxxxxxxlx $ a$gdCU gdYkdWx$$Ifl0 $04 laPpytY ik䷬䧘ߌxtm hYh@mhZ<h-H0J5mHnHu h-H0J5jh-H0J5Uhph-HCJaJmH sH  hp5hYh-HCJaJhYh-H0J5CJaJhNdh-HCJhNdh-H5CJ hM5CJ h-H5h-HhNdh-HCJaJhNdh-H5CJaJ^jkgdY  :$  :$h]h $ a$gd]/$Gn)Z{P` tB ~sc -2N1#@!:9eag#k/H.8\| tA< H0-'K|"T0WطiiPj!t7 V67_C%n`aVEu=FV߱*Z^AIB5RSW􍮢? T2 IENDB`Dd\  C *Acontinue"@@bYw; SO+nYw; SOPNG  IHDRagAMAOX2tEXtSoftwareAdobe ImageReadyqe<UIDATxb`0bO>t###]'##N4mSw^`L]n\@04R fG?rIENDB`CDdZ  C (Awebpage"@@b. \Kx:qX+ni. \Kx:PNG  IHDRagAMAOX2tEXtSoftwareAdobe ImageReadyqe<IDATxڌOQƿ;si4A۠Ĥ#&@J% 7ne+Y҅DL4&4q&C>ҙL)2'{3΃m})s@$&TDG|)zov 1l|,EX//x67$Tn^l7@NNa}o5wΈU1 YYp!ѫL "%,Ύݨ mEdH&x\Avv)ȸK-n~27 T %ChB,ʅ:wvIutls݁`-|>5hw_|@24=Gx@DZ Sf+ u Z̤)ARAQH&~x~dqAx i"IVS# NSp.^xr;d˲^ͳtwdYTU ψW6 EQi N 6 pS  P5IENDB`^C 666666666vvvvvvvvv666686666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH J`J $Normal!B*CJ_HaJmH phsH tH j@Bj $Heading 1,Part Title$@&a$5CJ OJQJ^JaJp@Bp $Heading 2,Chapter Title$@&a$5CJ OJQJ^JaJ@B A$Heading 3,Section,Section Title$@&a$5CJ OJQJ^JaJb@b B$Heading 4,Map Title @&5CJ OJQJ^JaJV@RV $Heading 5,Block Label@& 5CJaJR@QR $Heading 6,Sub Label <@&6B@B  Heading 7 <@&OJQJF@F  Heading 8 <@& 6OJQJL @L  Heading 9 <@&56CJOJQJDA`D $Default Paragraph FontVi@V 0 Table Normal :V 44 la (k ($No List 0T@0 $ Block TextJ@J <$Header  H$B*mHphsHtHh-`h  Macro Text"  ` @ OJQJ_HmH sH tH bOb $ Block Line0$d(dNR^aJBO2B $0 Bullet Text 1  & FaJJOBJ $ Bullet Text 2 & FZ^ZaJO $Continued On Next Pa6$$d(dNR^a$ 6CJaJTOT $Continued Table Labe 5CJaJ`O` $Map Title. Continued5CJ OJQJ^JaJ6!6 $ Memo Line ^J @J =$Footer  H$B*mHphsHtH.)@.  Page Number4O4 $ Table TextaJ2O2 $ Note TextaJLOL $Table Header Text$a$5aJ:O: $ Embedded TextaJ.. TOC 1 9^9P@P TOC 2 Z# ^5CJmHsHu.. $pTOC 3 !^.. $pTOC 4 "^.. TOC 5 #^.. TOC 6 $^.. TOC 7 %^.. TOC 8 &^.. TOC 9 '^HBH  Body Text($ !]a$6"@6 Caption )xx56o6 Continued CJOJQJVOV $Continued Block Label+ 5CJaJ`OB` $Publication Title ,$a$5CJ OJQJ^JaJJOJ $ TOC Title-1$5CJ OJQJ^JaJJOJ $TOCItem. d<<]aJ.O. $TOCStem/aJ6U`6 $ Hyperlink >*B*ph$o$ JumpB*FV`!F $FollowedHyperlink >*B*phe@2 HTML Preformatted73 2( Px 4 #\'*.25@9CJOJPJQJ^JB'`AB Comment ReferenceCJaJ8@R8  Comment Text5CJH@bH $ Balloon Text6CJOJQJ^JaJ@j@QR@ Comment Subject75\XOX $ Bullet Text 3 8 & F S^`SaJ0_0 $ HTML Acronym:o: $IMTOC:CJ_HmH sH tH jj $ Table Grid7:V;0;FoF $ Header CharCJ_HaJmHsHtHFoF $ Footer CharCJ_HaJmHsHtH4^4 20 Normal (Web)>DD pQv List Paragraph ?^m$N`N]40Revision@!B*CJ_HaJmH phsH tH PoP UHeading 3 Char5B*CJ OJQJ^Jphno!n UHeading 4 Char,Map Title Char5B*CJ OJQJ^JphPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] v Ax| < X+1%("#&f()+-F/159!? ABCDE%HJhLlM&OQfUVxY[^]cgXj}mprtw;z{y}ZDžE6 $|l_ճ@Fnuvyz|~  %+-/179 P   ;-I ~"R#$ (*B.0148 :2:D;]<I>?5AE7GbIXKM[STWwZ\]]^`_n`{ab#cceggi|mVortx.yK|/}0~Ҁ. I]טwwn\} {7oX۫/mֲ޵ N)>mUq)YvVq.]opqrstwx{}    !"#$&'()*,.0234568:Wc* .K%v1} N !"!8!!!$p%%+v++9,,,h---%/b/q/50r00112q222{333444V555S777999<r==RBBBII JJKKXK[KKKKYLiLLgMzMMMN,N{NNQ R4R`FaVab%c5cijiiiijkIlYl^nnnooo${{{{{{[Հ 4GI eҐ>k+_ԩ 4³ɳ>Kkq޾1Cq$^wxXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXQQ!T@ @H 0(  0(  B S  ?STopic5 _Hlt398879710 _Hlt398879711a5b5 _Hlt415047119 _Hlt415047120c5d5 _Hlt419971414 _Hlt419971415e5 _Hlt419972532 _Hlt419972533f5Topic6 _Hlt398879845 _Hlt419268283 _Hlt419268284b6 _Hlt419270293 _Hlt419270294c6Topic7a7b7 _Hlt419270580 _Hlt419270581 _Hlt419270602 _Hlt419270603 _Hlt419270625 _Hlt419270626c7 _Hlt407959675 _Hlt407959676 _Hlt408302421 _Hlt408302422 _Hlt407960320 _Hlt407960321Topic8a8b8c8d8e8 _Hlt413324926 _Hlt420049083 _Hlt420049084f8Topic9 _Hlt398881480a9b9Topic10 _Hlt398882175a10b10c10 _Hlt419118921 _Hlt419118922d10e10 _Hlt419283600 _Hlt419283601f10Topic11 _Hlt398882334a11b11 _Hlt420476884 _Hlt420476885 _Hlt418256596 _Hlt418256597 _Hlt418484042 _Hlt418484043c11Topic12 _Hlt398882469a12 _Hlt420476703 _Hlt420476704b12_PictureBullets --y !!!I&(77 9z=z==>?AjDUKUKKK^L^LN-R-R-R-R0R0R}RT1^_e;fiii jop3qPt $ڐ__5w־־MZ@@@@ @ @ @ @@@@@@@@@@@@ !@"@#@$@%@&@'()*+,-@.@/@012@3456@789:@;@<=>@?@@AB@CDE@F@G@H@I@J@KLM@NO@P@QR ..y !!!I&(77 9{={==>?AjDVKVKKK_L_LN.R.R.R.R1R1R}RT1^_e;fiii jop3qPt $ڐ``5x׾׾NZ GGcj)uFM[ ^ ;Ew;B!!T#W#%%(((([*a*,,2234I6L68899;;;;C<M<==@ AAACCfDvDNNOOPPTT-Y1YZZ\\]]-^8^_ _`` b%b~ee8fBfhhj jjjnnpp/q:q,s2sMt[tvvxx8z=zI|P|}}~~!-ۊފACadא '/pt^brySW>Eţ̣@Fcl˨Ш"KO%+/Լ߼mp06Կ׿_h Yf-8VeHP ]`ik33333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333VWxx2\2\6\6\P\P\(^(^)^)^aaaaccdd4f4fQfQfUgUggghhllmmnnooprprjsjsssttPuPu x x"y"yyy3z3zC|C|}}}}~~%%ففփփww††шш‰‰HHאאFFĒĒmmGGٖٖŗŗ II]]ÜÜMM--ee1177$$ԱԱuuHHnn<<}}غغ%%ʻʻTT[[^^88==QQJJffNNPPYY{{((..^ `ikVWxx2\2\6\6\P\P\(^(^)^)^aaaaccdd4f4fQfQfUgUggghhllmmnnooprprjsjsssttPuPu x x"y"yyy3z3zC|C|}}}}~~%%ففփփww††шш‰‰HHאאFFĒĒmmGGٖٖŗŗ II]]ÜÜMM--ee1177$$ԱԱuuHHnn<<}}غغ%%ʻʻTT[[^^88==QQJJffNNPPYY{{((..^ $1 ~NP9Je NwK9\tBX@'n*=Y {@j #^N, ~se@j#04"*(ڡnF)y]w:/`43*HPx3H5%h4Ϊ`17 qkj:J^}8Nΰ"j.VTwW4Xi5`#brnj=h=b ) fr<|#gքL_gKhgTibZo BJV$|p8Mvj_^y6zK|&>ಲhEh^h`EOJQJ^Jo(hH-^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHS^`SB*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh ^ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh| ^| `OJQJo(hHhL^L`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHhh^h`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohP^P`OJQJo(hH%h=b1 V$|p5`Je Mv|#g_^y*(wKF)gTi}8N>Kh^NZo5%h4w:/43=YP9\_g#b@BX@K|se@j#Px3kj:JW4X) f17"j.Vh=b$$b        2        fF*        2>        2        ,        ޓ        ,        4        -        -        3\        2>        ޓ        ޓ        -        ޓ        Tݾ        M        ,ըV         |b        t        fF*        ,         !        t        3\                ~        2>        ޓ        :D        3\        3\        -        NJVh        &Om[ (Xm_[ lx)A` {&m'a PF ~V(XO5"B%1$&|` Q ){,P{,i/9!n(0#t/kScx6B%(X m6rCOlx)AwvPrHqH-MvL La[(X-Mi/cAN{l` rCOOm~VCX` :WCXO5"Ptm[6a[ ` &m'a(i(icAN(Xjtm[{lgU~P9!nQ )0pStF wvkScxvL L1$&|m_Px~pStgU~6 &{/LP6_|+-mTp%)EGLxL#h'?Tpd"E]x~ #$L"NjW_sF[q/5S8`|2U   : F M [ f v .~   D _J S CU y   e% & + 9 ; @ Ub d{ s   d" # $ = JC G Kb e rZ .3NSp|=Rjj ))<^pI}S %1x=L {Q[Dq[ !Q<Zk$"#+-w2#<EP]^`_f7g6O9 =|%n [04K7u>mAGvzZJ]ME[[NY]1d@mlGwdKUF:bYn(y %&,'`NN[Wp^bS!HYZ`do|("@Og 9XILxb1y+ k ) 3 < j^ l  #!j![" ""."c"j"X###$6#{<#F#Q#S#c#$)$+$-$0$[$a`$j$%X%L%% %8(%v.%3%:<%R%\%{%#&&&7& 9&Y&o&''= ';''''~$'='A'r'~'(L(p_() )0)0*0*M*_*+ +I+M+wY+^+e+j+w ,,=,X,^,`,e,e,Uf,g,k,s,5-C-u-.i.1@.:E.K.V._./($/u;|?;X;,j;r;s; v;@(<1<H<K<{<k.=/=X=A{=8>8>@G>_>c>???C?V?"b?l@F0@2@5@6@z@DA"HAkuAB BV BGBd$Bj%B0,B 9Bu;B;B;B$VB`bB2fBxBBC?$C'C@C{fC zCD+D=DbDbnDd3EDE_EqErE~EFF0,F7FBFXF}FGT>GV?GIGWG^GvG-H]HfHqHGuHIBIDIKIX\IlI@JJJH$JEJVJXJeJ&KKLhKwKL9#L3L;L@LDLMLZOLTL0lLvLiM?MwM?{MaLNzNO O@OVOpOEP$P "P"P'PV>V"NVbVFWLW\^W(kWX?XHX"Y+Y_,YF?YoXYZ`Z Z!ZF#Z$Z$Z-ZpfZ_tZ[['[/[b[\_\S] ~]^C^G^g^^(_ ``'0`5`9`]Q`U`Y`:r`x`a|a15a=amabkb b<bL'b#3bJb~ObTbvZbwbxbg$cOcWeccd+ ddk!d;8d?dPd[Qd VdfgdeIe#eE'e3eAeNe8eef;fq#f0f=3fjfjfqfYzf0gggQ g+(g4g6gFgTg|ggighh h%hJh^hZmhjiiAiih>ipUi*qisi jcjR,jFjgHjQjojojk[ k k,k Yk_kgkqk,l l4ltflmm m9mHm_cmdmum'zmn n@n*nnCnYVn'nnMunO6o8VoKroxo^p)p*p4p8pBp{Bp#Ip.PpyQpRp\psop>q/q9qAqHqfhqrq8 rr'r}*rC>rBcrzrs,(s(s.st2sZtF)tL2tf2ttDtZtBetS{tuu\ u!u])u/u/2uY8u,Cu Duku*xu|u2vv*vpQvVvdvwDww>w[w!w`/w;w=wnLwYwxpxx#x(xMxsbxy!yb$y'y>,y4DyfyzzFzzMzXzEzfz.hzkrzL{{C{ga{U}{|||W|%|.|K|o }&})})}-}S}#]}~~~"~$~gL~UV~V~~`~&b~y~n#iZ}txL$8EY9[<mISnq-Zv8'B( 39EZJaX^kw *6^adg]m58'/yMKN[]A GKPU$^zS~m 4"h09 Emsgx9:pAtVWu%D9o>?Nrw: )7XYza 'bNh 2A6MQlzF'OatI99[FWfk3586DIm9otq*vE=|}lep ~~Z2j23:: E VW%b93dagZl}_!F*MC].q=al N t7D|Y "_CSTW:k_|}~ F+RD[vV8 I,x{|}+'EWV;W bmm|T.uOU_qZ<n<EJP7fu~ !4ADEPr[#0EJWemstj&R6Ow~< @=(/5aAYYoS0Whr cRqu!(HV]fPi?}K!,Npq  ;[uo~@ k$/>'C:R5%(4IP.V[w '53;Cgn%p>+ABSfn _ +PRZ!;}4B E #4FJ| K?}( @5i 25X8gp}: q"x?DYj>+#C,MM!\iir]$32U5=EfEPSlT}VmgnU0(HuW#.rOv}' T acar@=JWa '78:K]_am~<(01~ $<,W.Tj'x-4 KcyS e&*>04absm%"C,Wft[8&[|[b?*=5w8Nd":TAhye2e8rnkt-}1 69aBFtV\m g[!v4HTWVXkrG g>]FLRc5I&p8Udd"{$5`ne %''t,?[BRXXiac#$<9N kg{{=<!DkTXRk DocTemp1VarFontSetXSLPath XSLstylesheet TraditionalFontSetimistyles.xml<C:\Program Files\Information Mapping\FS Pro 4.0\StyleSheets\ Basic.xsl %@@UnknownAllison B BlaisdellBlaisdell, Allison B., VBAVACOAllison B. BlaisdellDepartment of Veterans AffairsG*Ax Times New Roman5Symbol3. *Cx ArialI. ??Arial Unicode MS?= *Cx Courier New5. .[`)Tahoma;WingdingsA$BCambria Math# hS,g518HOk|HOk|x4,,=\+ 3qHP $P?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*-./01Root Entry F @#NT, Data <W1TableWordDocumentHvSummaryInformation(DocumentSummaryInformation83MsoDataStore LT0MTJI0NHBUYQNTS2A==2LT@LTItem  Properties@GVIUILS1==2 LT0LTItem  PropertiesSVTM2OM2Y4P4VA==2LT0oLTItem PropertiesOOVTUGTE4==2LT0MTItem #Properties'UCompObj-r This value indicates the number of saves or revisions. The application is responsible for updating this value after each revision.   !"$%&()*+,. DocumentLibraryFormDocumentLibraryFormDocumentLibraryForm   F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q