ࡱ> o i;bjbjVV 8<4zf4zf3N""""" # # #8A##T #VNI'I'(q'q'q'(((VVVVVVV$Z\*CV"(((((CV""q'q'4XV$=+=+=+(j"q'"q'V=+(V=+=+K0)Nq'`p?)L$ V|V<VLD\%)\H)N)N\\"N((=+(((((CVCV+*(((V((((\((((((((( !: INCOME, ESTATE, AND GIFT TAX RATES TAX BRACKETS Single Taxpayers 2020 Taxable IncomeAmount of taxNot over $9,87510% of the taxable incomeOver $9,875 but not over $40,125$988 plus 12% of the excess over $9,875Over $40,125 but not over $85,525$4,617 plus 22% of the excess over $40,125Over $85,525 but not over $163,300$14,605 plus 24% of the excess over $85,525Over $163,300 but not over $207,350$33,271 plus 32% of the excess over $163,300 Over $207,351 but not over $518,400$47,367 plus 35% of the excess over $207,350Over $518,400$156,234 plus 37% of the excess over $518,400 Married Filing Jointly Taxpayers and Surviving Spouses 2020 Taxable IncomeAmount of taxNot over $19,75010% of the taxable incomeOver $19,750 but not over $80,250$1,975 plus 12% of the excess over $19,750Over $80,250 but not over $171,050$9,235 plus 22% of the excess over $80,250Over $171,050 but not over $326,600$29,211 plus 24% of the excess over $171,050Over $326,601 but not over $414,700$66,542 plus 32% of the excess over $326,600Over $414,700 but not over $622,050$94,734 plus 35% of the excess over $414,700Over $622,050$167,306 plus 37% of the excess over $622,050 Head of Household 2020 Taxable IncomeAmount of taxNot over $14,10010% of the taxable incomeOver $14,100 but not over $53,700$1,410 plus 12% of the excess over $14,100Over $53,700 but not over $85,500$6,162 plus 22% of the excess over $53,700Over $85,500 but not over $163,300$13,158 plus 24% of the excess over $85,500Over $163,300 but not over $207,350$31,829 plus 32% of the excess over $163,300Over $207,350 but not over $518,400$49,925 plus 35% of the excess over $207,350Over $518,400$154,792 plus 37% of the excess over $518,400 Married Filing Separately Taxpayers 2020 Taxable IncomeAmount of taxNot over $9,87510% of the taxable incomeOver $9,875 but not over $40,125$988 plus 12% of the excess over $9,875Over $40,125 but not over $85,525$4,617 plus 22% of the excess over $40,125Over $85,525 but not over $163,300$14,605 plus 24% of the excess over $85,525Over $163,300 but not over $207,350$33,271 plus 32% of the excess over $163,300Over $207,350 but not over $311,025$47,367 plus 35% of the excess over $207,350Over $311,025$83,653 plus 37% of the excess over $311,025 Estates and Trusts 2020 Taxable IncomeAmount of taxNot over $2,60010% of the taxable incomeOver $2,600 but not over $9,450$260 plus 12% of the excess over $2,600Over $9,450 but not over $12,950$1,904 plus 35% of the excess over $9,450Over $12,950$3,129 plus 37% of the excess over $12,950 DEDUCTIONS Standard Deductions 2020 Filing StatusAmountBasic*Single$12,400Married Filing Jointly$24,800Married Filing Separately$12,400Head of Household$18,650Additional (for age 65 or older and/or blind)Unmarried (including head of household)$1,650Married or surviving spouse (whether or not joint return)$1,300 *Limited to greater of $1,100 or the sum of $350 plus earned income for individuals who can be claimed as a dependent by another taxpayer ITEMIZED DEDUCTIONS: The Pease Limitations Now Repealed The Pease limitations, when they were effective, reduced the value for high income taxpayers itemized deductions. The limitations reduced the value of a taxpayers itemized deductions by 3 percent for every dollar of taxable income above a certain threshold. The phase-out of the value of itemized deductions was capped at 80 percent of the total value of itemized deductions. The Pease Limitations was repealed by the Tax Cuts and Jobs Act (TCJA) when it was signed into law on December 22, 2017. PERSONAL EXEMPTION There are no Personal exemptions for the 2020 tax year. ITEMIZED DEDUCTIONS AFTER TAX CUTS AND JOBS ACT The Tax Cuts and Jobs Act (TCJA) brought significant changes to itemized deductions. As stated above, gone are the Pease Limitations on itemized deductions; however, the TCJA has eliminated or restricted many itemized deductions, currently effective through 2025. Additionally, the use of itemized deductions has been greatly reduced given the current standard deduction rates (set forth above). Below are the most significant itemized deduction issues following the TCJA: State and Local Taxes. Deductions for state and local real estate, personal property, and state income or sales taxes are capped at $10,000. Mortgage Interest. Home mortgage interest is limited to the first $750,000 of mortgage debt for mortgage loans taken out after December 15, 2017. The interest deduction is gone for home equity loans, unless used to buy, build, or improve the home that secures the loan. Medical and Dental Expenses. Taxpayers can deduct only the part of their medical and dental expenses that is more than 7.5% of their adjusted gross income. Charitable Contributions. The limit on deductions for charitable contributions has increased from 50% to 60% of adjusted gross income. Miscellaneous Deductions. Deductions for job-related expenses that exceed 2% of adjusted gross income are no longer available. The elimination of miscellaneous deductions includes deductions for unreimbursed employee expenses (including uniforms, union dues, business-related meals, entertainment, and travel), tax preparation fees, theft and personal casualty losses (except certain casualty losses occurring in federally declared disaster areas). ADDITIONAL POPULAR CREDITS AND DEDUCTIONS FOR 2020 Child Tax Credit. Offers up to $2,000.00 tax credit per qualifying dependent child 16 or younger at end of the calendar year. Up to $1,400.00 of the credit is potentially refundable. This tax credit is available for married persons filing jointly if their modified adjusted gross income is under $400,000.00 ($200,000.00 for all other taxpayers). Earned Income Tax Credit. Offers between $538.00 to $6,660.00 of refundable tax credits (subject to maximum income limits) as follows: No Children Maximum $538 credit. Income limit is $21,710 for joint filers ($15,820 for single filers or head of household). One Child Maximum $3,584 credit. Income limit is $47,646 for joint filers ($41,756 for single filers or head of household). Two Children Maximum $5,920 credit. Income limit is $53,330 for joint filers ($47,440 for single filers or head of household). Three or More Children Maximum $6,660 credit. Income limit is $56,844 for joint filers ($50,954 for single filers or head of household). Student Loan Interest Deduction. The maximum deduction for interest paid on student loans is $2,500. The deduction is phased out for individual taxpayers between the modified adjusted gross income ranges of $70,000-$85,000 or more; and for married persons filing jointly between the modified adjusted gross income ranges of $140,000 - $170,000. QUALIFIED BUSINESS INCOME DEDUCTION (199A DEDUCTION) The Tax Cuts and Jobs Act initiated a qualified business income deduction that allows sole proprietors and owners of pass-through businesses to be eligible for a deduction of up to 20% for qualified business income. Entities generally eligible for this deduction are sole proprietorships, partnerships, S corporations, and limited liability companies that have pass through income. This deduction only applies to qualified business income which is defined as the the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business. In short, qualified business income is generally the businesss net profit. However, qualified business income excludes: Capital gains or losses, dividends, interest income, income earned outside of the U.S., and certain wage and guaranteed payments made to partners and shareholders. The qualified business income deduction is also subject to limits on the taxpayers total taxable income (not just business income). The table below sets forth the threshold and phased-in amounts of total taxable income for the qualified business income deduction for 2020: Filing StatusThreshold Amount of Total Taxable IncomePhased-In Amount of Total Taxable IncomeMarried Filing Jointly$0 - $326,600$426,600Married Filing Separately$0 $163,300$213,300All other Taxpayers$0 - $163,300$213,300 ALTERNATIVE MINIMUM TAX AMT rates (on taxable excess i.e. alternative minimum taxable income less exemption amount) Individual, estate, trust26% of taxable excess that doesnt exceed $197,900 ($98,950 for married filing separately)28% of taxable excess that exceeds $197,900($98,950 for married filing separately)Corporation (other than exempt small corporation)Repealed by Tax Cuts and Jobs Act AMT EXEMPTION AMOUNTS indexed for inflation Single / Head of Household*$72,900Married Filing Jointly / Surviving Spouse*$113,400Married Filing Separately$56,700Trusts and Estates$25,400CorporationN/AThe AMT exemption is reduced by 25 percent of the amount by which alternative minimum taxable income exceeds $1,036,800 for married couples filing jointly ($518,400 for single taxpayers and heads of household). 2020 SELF-EMPLOYMENT TAX FICATax BaseTax RateSocial Security$137,70012.4%MedicareNo limit2.9% Additional Medicare Tax The IRS implemented the Additional Medicare Tax on November 26, 2013 as added by the Affordable Care Act. The Additional Medicare Tax applies to wages, railroad retirement (RRTA) compensation, and self-employment income over a certain threshold amount received in taxable years beginning after December 31, 2012. Employers are responsible for withholding the tax on wages and RRTA compensation in certain circumstances. Rate: 0.9% An individual is liable for Additional Medicare Tax if the individuals wages, compensation, or self-employment income (together with that of his or her spouse if filing a joint return) exceed the threshold amount for the individuals filing status: Filing StatusThreshold AmountMarried filing jointly$250,000Married filing separate$125,000Single$200,000Head of household (with qualifying person)$200,000Qualifying widow(er) with dependent child$200,000 CORPORATE TAX Taxable IncomeAmount of taxAny amount over $021% of taxable income ESTATE AND GIFT TAX RATES* If the amount with respect to which the tentative tax to be computed is:The tentative tax is:Any amount over $040% of such amount*For 2020, the annual gift tax exclusions are: $15,000 for an individual; $30,000 for married electing split gifts Combined lifetime gift tax and gross estate tax exemption for individual: $11,580,000 GST tax exemption for individual: $11,580,000 SOCIAL SECURTY TAX* 2020 (Total FICA Rate of 15.3%) FICATax BaseRateMaximum TaxSocial Security (12.4% total) Employees share$137,7006.2%$8,537.40 Employers share$137,7006.2%$8,537.40Medicare (2.9% total) Employees shareNo limit1.45%No limit Employers shareNo limit1.45%No limit*Self-employed individuals are responsible for the entire FICA tax rate of 15.3 percent (12.4 percent Social Security plus 2.9 percent Medicare) STANDARD MILEAGE RATES Business use of automobile57.5 per mileMedical or moving purposes17 per mileCharitable14 per mile 2020 LIMITS FOR RETIREMENT ACCOUNTS AccountContribution LimitAdditional catch-up contribution for age 50 or older401(k), 403(b) and 457$19,500$6,500SIMPLE IRA$13,500$3,000QRP/Keogh and SEP-IRAUp to $57,000NoneIndividual 401(k)Up to $57,000$6,500Traditional IRA and Roth IRA$6,000$1,000 CAPITAL GAINS AND QUALIFIED DIVIDEND RATES Net short-term Capital Gains (held for one year or less)Taxed at ordinary federal income tax ratesLong-Term Capital Gains Tax Table Filing StatusTaxable Income for Zero (0%) Capital Gains RateTaxable Income for 15% Capital Gains RateTaxable Income for 20% Capital Gains RateIndividuals$0 - $40,000$40,001 - $441,450Over $441,450Married Filing Jointly$0 $80,000$80,001 $496, 600Over $496,600Married Filing Separately$0 - $40,000$40,001 - $248,300Over $248,300Heads of Household$0 - $53,600$53,601 - $469,050Over $469,050Trusts and Estates$0 - $2,650$2,651 - $13,150Over $13,150 Additional Net Investment Income Tax The Net Investment Income Tax is imposed by section 1411 of the Internal Revenue Code. The NIIT applies an additional 3.8% tax on unearned income which generally includes interest, dividends, royalties, nonqualified annuities, rents (and other passive activity income), capital gains from the sale of property other than that used in an active trade or business, and income from a trade or business that is a passive activity or in the business of trading financial instruments and commodities. The Net Investment Income Tax applies: to single filers whose modified AGI exceeds $200,000 per year, and married couples filing jointly whose AGI exceeds $250,000 per year. For married persons filing separately, the threshold amount is $125,000.00.     TAX RATES TAX YEAR 2020 Page  PAGE 6 of  NUMPAGES 6 "#/0@CGHWefruv  ! ' ( ) . / 5 D K L M S Z [ q w x y  ÿÿÿÿÿÿÿÿÿÿÿÿûûûûûû÷÷hehJ&hxhghk"+h Q5h Q hgN:56 hg56 h Q56hghg5 hg5 h 5 h|-5H#0HWefvb\\$Ifkd$$Ifl0,$ t0644 lapytk"+ $$Ifa$gdk"+$a$gd Qxrr$Ifkd$$Ifl0,$ t0644 lapytk"+( xrr$Ifkd4$$Ifl0,$ t0644 lapytk"+( ) L x xrr$Ifkd$$Ifl0,$ t0644 lapytk"+x y xrr$Ifkdh$$Ifl0,$ t0644 lapytk"+     $ + , - 4 ; < R Y Z [ \ d s | }      * , 0 1 2 4 8 > M T U V [ b c hg;hk"+h Q5hk"+h^(5 hgN:56 hg56 hX56 h Q56hXh QhehgL  xrr$Ifkd$$Ifl0,$ t0644 lapytk"+  , Z xrr$Ifkd$$Ifl0,$ t0644 lapytk"+Z [ \ xvnbb $$Ifa$gdk"+$a$gd Qkd6$$Ifl0,$ t0644 lapytk"+ xoo $Ifgd Qkd$$Ifl0,$ t0644 lapytk"+  1 xoo $Ifgd Qkdj$$Ifl0,$ t0644 lapytk"+1 2 U xoo $Ifgd Qkd$$Ifl0,$ t0644 lapytk"+c y     # $ % + 0 2 A H I J N P n u v w }     $ 3 9 hQysh%hk"+h^(5h^( hgN:56 hg56 h*456hqh Qhg;hXN xoo $Ifgd Qkd$$Ifl0,$ t0644 lapytk"+ $ xoo $Ifgd Qkd8$$Ifl0,$ t0644 lapytk"+$ % I v xoo $Ifgd Qkd$$Ifl0,$ t0644 lapytk"+v w xoo $Ifgd Qkdl$$Ifl0,$ t0644 lapytk"+ xsk__ $$Ifa$gdk"+$a$gd^(gd Qkd $$Ifl0,$ t0644 lapytk"+  xoo $Ifgdk"+kd $$Ifl0,$ t0644 lapytk"+  : e xoo $Ifgdk"+kd: $$Ifl0,$ t0644 lapytk"+9 : ; @ G H ^ a d e f l r   '()/67MTUV\bcryz{   hgN:56 hg56 h*456hXhQysh%h^(Ue f xof $Ifgd% $Ifgdk"+kd $$Ifl0,$ t0644 lapytk"+ xoo $Ifgdk"+kdn $$Ifl0,$ t0644 lapytk"+(Uxof $Ifgd% $Ifgdk"+kd $$Ifl0,$ t0644 lapytk"+UVzxoo $Ifgdk"+kd $$Ifl0,$ t0644 lapytk"+xoo $Ifgdk"+kd< $$Ifl0,$ t0644 lapytk"+ .xsk__ $$Ifa$gdk"+$a$gd^(gd^(kd $$Ifl0,$ t0644 lapytk"+ ./9>?XYZ`etz{| #$:@ABHOU^efgmtu  !"h*4hzU)h^(hk"+h^(5]./?Yxoo $Ifgdk"+kdp$$Ifl0,$ t0644 lapytk"+YZ{xoo $Ifgdk"+kd $$Ifl0,$ t0644 lapytk"+xoo $Ifgdk"+kd$$Ifl0,$ t0644 lapytk"+Axoo $Ifgdk"+kd>$$Ifl0,$ t0644 lapytk"+ABfxoo $Ifgdk"+kd$$Ifl0,$ t0644 lapytk"+xoo $Ifgdk"+kdr$$Ifl0,$ t0644 lapytk"+!xoo $Ifgdk"+kd $$Ifl0,$ t0644 lapytk"+!"#$%&@O]xssskk__ $$Ifa$gdk"+$a$gd^(gd^(kd$$Ifl0,$ t0644 lapytk"+"#$%&8;?@O]^hlmnop%+,-.28:PVWXYbcdz~ܱ hzU)56hLhL5 hL5 hh56hDhhhk"+h^(5 hgN:56 hg56 h^(56 hL56hzU)h^(B]^nxoo $Ifgdk"+kd@$$Ifl0:$ t0644 lapytk"+xoo $Ifgdk"+kd$$Ifl0:$ t0644 lapytk"+xoo $Ifgdk"+kdt$$Ifl0:$ t0644 lapytk"+,Wxoo $Ifgdk"+kd$$Ifl0:$ t0644 lapytk"+WXYdxpkp__ $$Ifa$gdk"+gdL$a$gdzU)kd$$Ifl0:$ t0644 lapytk"+   :;<=IVdefklm9:;NVefgltuȽ󸳳h\ h!e5 h\5 h$l5 h"h"hY@h" h"5hF hDhD hDhzU)h|hDhk"+hD5hzU)hk"+hzU)5Axoc $$Ifa$gdk"+ $IfgdDkdB$$Ifl0H$ t0644 lapytk"+xll $$Ifa$gdk"+kd$$Ifl0H$ t0644 lapytk"+xll $$Ifa$gdk"+kdZ$$Ifl0H$ t0644 lapytk"+xll $$Ifa$gdk"+kd$$Ifl0H$ t0644 lapytk"+ xll $$Ifa$gdk"+kdr$$Ifl0H$ t0644 lapytk"+  ;<xoc $$Ifa$gdJ9[ $IfgdzU)kd$$Ifl0H$ t0644 lapytk"+<=elxll $$Ifa$gdk"+kd$$Ifl0H$ t0644 lapytk"+lmxll $$Ifa$gdk"+kd$$Ifl0H$ t0644 lapytk"+:;uij}xssniannan$a$gd],gd$lgd^(gdzU)kd$$Ifl0H$ t0644 lapytk"+ :8Yhij|}"(127:py(;?@rƾh#2hh%+h h 5 h%+5 h 5 h\a5 h~hL hD\ hL5hzU) h$lh$l h\h\h\h!eFPQabLNOjk$ & Fa$gdP-to $ & F a$gd~h;gd~h $^a$gd~h$ & F a$gd`o$a$gd],gd rw}(9OPQ[_ce(6EUVab~(:Hy (@MTl$%(+JKLh` h#25\h#2 h5\hh%+YLMNOPUY]a%=@BU^w .9:>FTUjkrvwx    " h~hhP-t>*hP-th~hh.>* h.5\h. hrh5\ h'u5\h'uh$lh%+Nki w!x!"""" # #''''' $Ifgdrx$a$gd], $ & Fa$gd~h$a$gdP-t$ & Fa$gdP-to" % 3 9 > ? N Q U e h i l q u v w !!!! ! !!!!!,!3!A!G!M!U!\!_!s!v!w!x!~!!!!!!!""" "3"5"P"U"f"j"""""""""" h~h5\h` h'uhP-thrh hrh5\hrGhP-t>* hP-t>*hP-tS""""## # # # ###4#I#M#U#W#`#l#########$$!$"$/$W$k$$$$$$$$$$$$$%% %%J%W%X%q%r%u%%%%%%%%%%%%%%&4&B&W&a&b&o&q&r&u&w&&&&&&&&&&h~hhrx56\]hrxh9Xh` h9X5\X&&&&&&&'/'E'R'W'f''''''''''''''''(((( ( (((((('(.(/(1(2(3(4(5(9(<(=(E(F(G(V(Z([(a(e(h(i(n(o(q(r(s(𹹹𴴬𴴬𹹹h~hh9X] h2e]h2e hq;h9X h2e5\h~hh9X5\ hrx5\ h9X5\h~hh9X5 h9X5h9XhIh Phrx@''' ((`WWW $Ifgdrxkd.$$IflFd $   t06    44 lapytrx((/(=(F(`WWW $Ifgdrxkd$$IflFd $   t06    44 lapytrxF(G([(i(r(`WWW $Ifgdrxkd$$IflFd $   t06    44 lapytrxr(s(t(u(v(`WWW $IfgdrxkdD$$IflFd $   t06    44 lapytrxs(t(u(v(w(x(y(((((((()) )1)5)<)?)E)e)f)g))))))))))*****>*?*[*\*_*b*c*d***********************++W+^+ҽҽҽҽҶҶ h02h02h(5gh02h025 h025h 2h02hp h\ahzU) h\a5 h$l5 h~hh9Xh9Xhish9X6Hv(w(x(y((( )e)`XSSNEE $Ifgd^(gd^(gd $a$gd],kd$$IflFd $   t06    44 lapytrxe)f)g))xoo $Ifgd^(kd$$Ifl0H$ t0644 lapytk"+)))*xoo $Ifgd^(kd4$$Ifl0H$ t0644 lapytk"+***?*[*c*xssjj $Ifgd^(gd^(kd$$Ifl0H$ t0644 lapytk"+c*d***xoo $Ifgd^(kdL $$Ifl0H$ t0644 lapytk"+****xoo $Ifgd^(kd $$Ifl0H$ t0644 lapytk"+****xoo $Ifgd^(kdd!$$Ifl0H$ t0644 lapytk"+****xoo $Ifgd^(kd!$$Ifl0H$ t0644 lapytk"+**+++++++xpkkkbbb $Ifgd^(gd^($a$gd],kd|"$$Ifl0H$ t0644 lapytk"+^+`+++++++++++++++++++,,, ,,,,!,&,',(,?,X,,,,-"-$-6-7-X-k-p-------.X.......ؿ̸̸̸̸̸̱8hZPhZP5B*OJQJ\^Jeh@phr@ hJ9[hJ9[ hZPhZP hZP5h}`hR!hZPhk"+hZP5hDx hDx5 hgN:5h\a h02h\ahK h02h02h(5g9+++,,`WWW $Ifgd^(kd#$$IflFHZ Z Z t06    44 lapytk"+,,,!,&,`WWW $Ifgd^(kd#$$IflFHZ Z Z t06    44 lapytk"+&,',(,---.`[SKB:$a$gdJ9[^gdZP & F gdZP$a$gd],gd^(kd4$$$IflFHZ Z Z t06    44 lapytk"+... //%/./E<< d$Ifkd$$$If40CC  t064B` abpytZP8$d$9DIf[$\$a$$a$gdJ9[../ / //%/.///G/P/Q/X/a/b////////////////00 0 0 0!0"0#0$0=0>0?0000000ŲŲŲŲŲŮ|xxhx2_h^hk"+h^5hDe h' 5 hDe5 hq{hq{h 2hk"+hq{5 hq{5hq{%hZPhZPB*OJQJ^JaJphhZPhZPaJ8hZPhZP5B*OJQJ\^Jeh@phr@'hZPhZP5B*OJQJ\^Jph/.///G/P/cZZ d$Ifkd%$$If0BB  t064B` abpytZPP/Q/X/a/cZZ d$Ifkd&$$If0BB  t064B` abpytZPa/b///cZZ d$Ifkdd'$$If0BB  t064B` abpytZP////cZZ d$Ifkd?($$If0BB  t064B` abpytZP//////c^YMM $$Ifa$gdk"+gdq{gd^(kd)$$If0BB  t064B` abpytZP// 0!0xoo $Ifgdq{kd)$$Ifl0$h t0644 lapytk"+!0"0#0$0?000xsssjj $Ifgdq{gdq{kd*$$Ifl0$h t0644 lapytk"+0000xoo $Ifgdq{kd)+$$Ifl0$v t0644 lapytk"+00000000000111'1+18191r11111111111111111111122 222%2324252627282G2L2M2T2U2Z2[2c2d2e2m2y2z2222222222׼׸׸׸׸׼hhrsRhk"+h@R5 hgN:5 hrsR5 h@R5h@RhJ9[hDeh\8hhgN:h' h' 5hhx2_h^H009111111112 2xpppppkkbbb $Ifgdq{gdq{$a$gd],kd+$$Ifl0$v t0644 lapytk"+ 22242526272?kd],$$Ifl\ $ bZ t0644 lap(ytk"+ $Ifgdq{7282L2U2Z2d2H???? $Ifgdq{kd'-$$Ifl\ $ bZ t0644 lap(ytk"+d2e2y2222H???? $Ifgdq{kd-$$Ifl\ $ bZ t0644 lap(ytk"+222222H???? $Ifgdq{kd.$$Ifl\ $ bZ t0644 lap(ytk"+222222222222223333G3^3w33333333333333344444444 4!4%4E4G4M4V4`444444444444444444444׽hu hzhzhzhk"+hz5 hz5 hgN:5hn.hQhg oh hhi 5hhi hrsRhrsR hrsR5hrsRh@RF222222H???? $Ifgdq{kd/$$Ifl\ $ bZ t0644 lap(ytk"+222223H???? $Ifgdq{kdO0$$Ifl\ $ bZ t0644 lap(ytk"+333333H@;;2 $Ifgdq{gdq{$a$gd],kd1$$Ifl\ $ bZ t0644 lap(ytk"+33334okd1$$Ifl0H$ t0644 lapytk"+ $Ifgdq{4444xoo $Ifgdq{kdo2$$Ifl0H$ t0644 lapytk"+4444xoo $Ifgdq{kd2$$Ifl0H$ t0644 lapytk"+4 4!4E4M4`44xssjjj $Ifgdq{gdq{kd3$$Ifl0H$ t0644 lapytk"+44444`WWW $Ifgdq{kd4$$IflF $R  " t06    44 lapytk"+44444`WWW $Ifgdq{kd4$$IflF $R  " t06    44 lapytk"+44445`WNW $Ifgdz $Ifgdq{kdw5$$IflF $R  " t06    44 lapytk"+4444444555555!5"5#5(5)5*545:5G5H5M5N5U5V5W5X5f555555555555555555555555555555555666666 6üüôôôôôôí h j5\hishQ,6 hq;hQ,hQ, h j5hishQ,5hv hlu5 hq;5 hzhq;h/huhzhz hzhzD555"5)5`WNW $Ifgdz $Ifgdq{kd)6$$IflF $R  " t06    44 lapytk"+)5*5:5G5N5U5`WWNN $Ifgdq{ $Ifgdzkd6$$IflF $R  " t06    44 lapytk"+U5V5W5X55555`[[[RRR $Ifgdq{gdq{kd7$$IflF $R  " t06    44 lapytk"+55555`WWW $Ifgdq{kd?8$$IflFd $   t06    44 lapytis55555`WNN $Ifgdq{ $IfgdQ,kd8$$IflFd $   t06    44 lapytis55555`WWW $Ifgdq{kd9$$IflFd $   t06    44 lapytis55555`WWW $Ifgdq{kdU:$$IflFd $   t06    44 lapytis55555`WWW $Ifgdq{kd;$$IflFd $   t06    44 lapytis55556`WNN $Ifgdq{ $IfgdQ,kd;$$IflFd $   t06    44 lapytis66666`WNN $Ifgdq{ $IfgdQ,kdk<$$IflFd $   t06    44 lapytis66'6(666f666`XXOOOO $Ifgdrx$a$gd],kd=$$IflFd $   t06    44 lapytis 6!6$6'6(6)6-65666<6I6S6Y6e6f666666666666666666677 7 7 77777777"7#7$7%7)7-7.7;7<7=7P7V7W7c7d7u7v7w7777777777777777777777778hh~hh j] h j]h jh~hh j5\ h j5\V666666MDDDD $Ifgdrxkd=$$Ifl\2 V $ $  t0644 lapytrx66 77.7<7MDDDD $Ifgdrxkd>$$Ifl\2 V $ $  t0644 lapytrx<7=7W7d7w77MDDDD $Ifgdrxkd3?$$Ifl\2 V $ $  t0644 lapytrx777777MDDDD $Ifgdrxkd?$$Ifl\2 V $ $  t0644 lapytrx777778MDDDD $Ifgdrxkd@$$Ifl\2 V $ $  t0644 lapytrx888888+8.868Z8^888889]999::D:E:]::::::::;;;;;;;; ;!;";#;$;%;&;;;?;@;A;B;G;H;ÿÿÿÿjh~1UhrxCJU\h~1UhrxCJhrxh~1UhrxCJ OJQJaJ hrxCJ OJQJaJ hjhUhq;h h6hhc|hluhhlu5 h5\h~hh j5\h jh4888;;;; ;MEE@>@>gd~1U$a$gd],kdIA$$Ifl\2 V $ $  t0644 lapytrx ;";#;%;&;@;A;B;e;f;g;h;i;$a$gd],$a$$&d Pb$# a$gd~1Ugd~1U H;N;O;P;Q;U;V;a;b;c;d;e;f;g;h;i;hq;hhrxh~1UhrxCJhrxCJ\mHnHujh~1UhrxCJU\h~1UhrxCJ\6&P1F:p|-/ =!"#$% $$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v#v:V l t0655pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v #v #v :V l t065 5 5 pytrx$$If!vh#v #v #v :V l t065 5 5 pytrx$$If!vh#v #v #v :V l t065 5 5 pytrx$$If!vh#v #v #v :V l t065 5 5 pytrx$$If!vh#v #v #v :V l t065 5 5 pytrx$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#vZ :V l t065Z pytk"+$$If!vh#vZ :V l t065Z pytk"+$$If!vh#vZ :V l t065Z pytk"+$$If!vh#v#v :V 4  t06,5/ 4 B` pytZP$$If!vh#v#v :V  t065/ 4 B` pytZP$$If!vh#v#v :V  t065/ 4 B` pytZP$$If!vh#v#v :V  t065/ 4 B` pytZP$$If!vh#v#v :V  t065/ 4 B` pytZP$$If!vh#v#v :V  t065/ 4 B` pytZP$$If!vh#v#vh:V l t0655hpytk"+$$If!vh#v#vh:V l t0655hpytk"+$$If!vh#v#vv:V l t0655vpytk"+$$If!vh#v#vv:V l t0655vpytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v #vb#v#vZ :V l t065 5b55Z p(ytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#v:V l t065pytk"+$$If!vh#vR #v #v":V l t065R 5 5"pytk"+$$If!vh#vR #v #v":V l t065R 5 5"pytk"+$$If!vh#vR #v #v":V l t065R 5 5"pytk"+$$If!vh#vR #v #v":V l t065R 5 5"pytk"+$$If!vh#vR #v #v":V l t065R 5 5"pytk"+$$If!vh#vR #v #v":V l t065R 5 5"pytk"+$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v #v :V l t065 5 5 pytis$$If!vh#v #v$ #v:V l t065 5$ 5pytrx$$If!vh#v #v$ #v:V l t065 5$ 5pytrx$$If!vh#v #v$ #v:V l t065 5$ 5pytrx$$If!vh#v #v$ #v:V l t065 5$ 5pytrx$$If!vh#v #v$ #v:V l t065 5$ 5pytrx$$If!vh#v #v$ #v:V l t065 5$ 5pytrx<y660h66062 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@666666_HmH nH sH tH <`< )NormalCJ_HmH sH tH V2V ) Heading 1$ F<H@&a$ 5>*CJX2X VH Heading 2"$ & FxxH*$@& 5>*@HH VH Heading 3$ & F@&a$5>*DD VH Heading 4$ & F@&a$5>*P2P VH Heading 5$ & Fxx1$@& 5>*hB2B VH Heading 6 x1$@& 5>*hDA D Default Paragraph FontRi@R 0 Table Normal4 l4a (k ( 0No List @@ )Style1xx0a$@@@ )Style2xx0a$@::  Answer to ROG F>/!> )Heading 1 Char 5>*CJFB2F ) Body Textxx0`a$8/A8 )Body Text CharCJB/QB VHHeading 2 Char5>*@CJ>/a> )Heading 3 Char 5>*CJ>/q> )Heading 4 Char 5>*CJB/B )Heading 5 Char 5>*CJhB/B )Heading 6 Char 5>*CJh:: ) Footnote TextCJ<< )Footnote Text Char4@4 )0Header !2/2 )0 Header CharCJ4 @4 )0Footer !2/2 )0 Footer CharCJ:": )Caption 1$ OJQJh@& @ )Footnote ReferenceH*.)!. ) Page NumberJ>J $)Title#x@&a$5>*CJ KHOJQJB/AB #) Title Char5>*CJ KHOJQJ:@R: &) Signature%x^8/a8 %)Signature CharCJ6Pr6 () Body Text 2'5@/@ ')Body Text 2 Char5CJR1R )Body Text - Prayer)d]^JJ )Body Text - Findings*dP2P VH InterrogNum+$$ F0a$@RR ) Interrogatory,$$01$a$@ZZ Co AnsInterrog- Fx@ a$5@OJQJ>> )Request2Produce.KH:: )Request/$0KHb/b )Pleading paragraph0 & FdCJ_HmH sH tH && )ROG1 FNN qResponse to RFP2xh0588 qResponse3 FxxHBH 5~1U Balloon Text4CJOJQJ^JaJN/QN 4~1UBalloon Text CharCJOJQJ^JaJjcj Q Table Grid7:V606*W q* %`Strong5\F^@F \a0 Normal (Web)8dd[$\$aJB/B \aapple-converted-space4U 4 \a0 Hyperlink >*ph@@@ #2 List Paragraph ;^PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭VGRU1a$N% ʣꂣKЛjVkUDRKQj/dR*SxMPsʧJ5$4vq^WCʽ D{>̳`3REB=꽻Ut Qy@֐\.X7<:+& 0h @>nƭBVqu ѡ{5kP?O&Cנ Aw0kPo۵(h[5($=CVs]mY2zw`nKDC]j%KXK 'P@$I=Y%C%gx'$!V(ekڤք'Qt!x7xbJ7 o߼W_y|nʒ;Fido/_1z/L?>o_;9:33`=—S,FĔ觑@)R8elmEv|!ո/,Ә%qh|'1:`ij.̳u'k CZ^WcK0'E8S߱sˮdΙ`K}A"NșM1I/AeހQתGF@A~eh-QR9C 5 ~d"9 0exp<^!͸~J7䒜t L䈝c\)Ic8E&]Sf~@Aw?'r3Ȱ&2@7k}̬naWJ}N1XGVh`L%Z`=`VKb*X=z%"sI<&n| .qc:?7/N<Z*`]u-]e|aѸ¾|mH{m3CԚ .ÕnAr)[;-ݑ$$`:Ʊ>NVl%kv:Ns _OuCX=mO4m's߸d|0n;pt2e}:zOrgI( 'B='8\L`"Ǚ 4F+8JI$rՑVLvVxNN";fVYx-,JfV<+k>hP!aLfh:HHX WQXt,:JU{,Z BpB)sֻڙӇiE4(=U\.O. +x"aMB[F7x"ytѫиK-zz>F>75eo5C9Z%c7ܼ%6M2ˊ 9B" N "1(IzZ~>Yr]H+9pd\4n(Kg\V$=]B,lוDA=eX)Ly5ot e㈮bW3gp : j$/g*QjZTa!e9#i5*j5ö fE`514g{7vnO(^ ,j~V9;kvv"adV݊oTAn7jah+y^@ARhW.GMuO "/e5[s󿬅`Z'WfPt~f}kA'0z|>ܙ|Uw{@՘tAm'`4T֠2j ۣhvWwA9 ZNU+Awvhv36V`^PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$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-!g theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] i3< ((MMMP c 9 "rL" "&s(^+.024 68H;i;$+3:CISUVXYZ_inw}( x  Z 1 $ v  e U.YA!]W <lk'(F(r(v(e))*c*****+,&,../P/a////!000 272d2222334444445)5U55555556666<7778 ;i; !"#%&'()*,-./012456789;<=>?@ABDEFGHJKLMNOPQRTW[\]^`abcdefghjklmopqrstuvxyz{|~-46;GIP!@ @H 0(  0(  B S  ?3333 3"3#3%3&3G3Q3U3d3g3j3(3j3............//-/-/c/c/v/v/////////000033&3B3G3Q3U3d3j3............//-/-/c/c/v/v/////////000033;3?3A3A3G3Q3U3d3j3M Ru  Nf!"rH.(m+X124>(og}:3'AlZԘ<x$\Q`OifشQ1T`p\{l0z8- ^` Section --x^`x) ^`^`^`^`^`^`^`^`CJOJQJo(^`CJOJQJo(pp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(h^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hH^`Interrogatory Numbe ^`) ^`^`h^`.^`^`^`^`^`CJOJQJo(^`CJOJQJo(pp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(3^`56789;<>*CJH*OJQJS*TXo(Response to Request No. :^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.h^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hH^`5OJPJQJ^Jo(^`OJ QJ ^J o(hHop^p`OJ QJ o(hH@ ^@ `OJQJo(hH^`OJ QJ ^J o(hHo^`OJ QJ o(hH^`OJQJo(hH^`OJ QJ ^J o(hHoP^P`OJ QJ o(hH^`56>*CJOJQJo(Answer to Interrogatory No. ^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`CJOJQJo(^`CJOJQJo(pp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(h^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJ QJ o(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJ QJ o(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJ QJ o(hH0@ ^`056>*CJOJQJo(Interrogatory Number :^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.8^`.H^`56>*CJOJQJo(Answer to Interrogatory:M T`pOiUKzH.g}:X124 rDx$\lZQ`'A<Nf!                           8~        1                          د        w!BAV+S}xoKsv,63L6Ct) V:lKw8xF:MW " 2 [ p V [W h( g+ v ' hi DX !+hv}zH-ov_uW:e4n$Q_&O]Ik|.q]Ar( c p!v!"$Q$Ic$'V%J&.[&]Z(^(!)zU)<*+k"+7,(K,_i,s,'- F-|-)Y.ch.n.BG/071 202#23\3_3|445MC6D7m78k8949W9.^9gN:=&;q;Q-<Q?ee?Y@}W@cAiABChCCa[DEPE"F3F:F6DFqF G yGHmH(]I&JVJL>*L9L N:N P Q QkQrsR5Sg\8hEgh}hQiHi j"jlFl$l;mA ng oCop_sQystP-t8tQtSuvMw6Qw4mwxDx{y y{~y4{G{K{ ;|r|Pu|}~ ~<wtT9Ro!9Kq^%hDW2Vo  Z'` f. @K5rg;NMU1 h=#)w|Av@EJBvp{a-V?u[}?ARg~hI.^=H>h8B`Ti<hlugwQ,Uurx<[Xq{ Nh#;'W t@K0is7w~DSjqq9Xtr"Y&Q1.^g=T_p0Q#],.crh-(^-w'u_-OAZPRy2Shxw6s>yOXL\l>7M9nz|e<%25X6h A'3ykz}(= F{:Ojbe%+/@R\\(" !s&NQzd9;s3$dVcj`c|$Z6q<` $5.VH!ety8n zEw@G;/*4UNA9X8(Jvr g)$cTduFG7>qfNR!N+dl33@i3@UnknownAuthor G.[x Times New Roman5Symbol3. .[x ArialWinheritTimes New Roman7$BCambriaO5 CourierCourier NewG.UniversUnivers5. .[`)TahomaC.,.{$ Calibri Light7..{$ Calibri?= .Cx Courier New;WingdingsA$BCambria Math"qh,KG,KGz+\z+\!x2033)]2QX ?MU6! xx H          Oh+'0P    $08@H Normal.dotm1Microsoft Office Word@@B+@B+z+ ՜.+,0 `hpx  \3  Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F?Data A1Table.]WordDocument8<SummaryInformation(DocumentSummaryInformation8CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q