ࡱ> '` ubjbj 6x$ 77787TP8E[r9p9(999;j<<< ZmrZrZrZrZrZrZ$\h_xZi%K;";%K%KZ99Z[L[L[L%K:899Z[L%KZ[L[LNN9 9 0SnNK7_KNO[0E[N,_L4_N_NARD[LETG!<<<ZZEL?R<x>?T@$E[%K%K%K%K33h  PETITIONER:Employer Account No. - < FORMTEXT 2886666    > <MEDICAL BILLING PLUS INC><11670 ISLAND LAKES LN BOCA RATON FL 33498-6801 >PROTEST OF LIABILITYDOCKET NO. < FORMTEXT 2009-40220L    >RESPONDENT:State of FloridaAgency for Workforce Innovationc/o Department of Revenue O R D E R This matter comes before me for final Agency Order. The issue before me is whether services performed for the Petitioner by the Joined Party and other individuals as medical transcriptionists constitute insured employment, and if so, the effective date of liability, pursuant to Section 443.036(19), 443.036(21); 443.1216, Florida Statutes. The Joined Party filed an unemployment compensation claim in December 2008. An initial determination held that the Joined Party earned insufficient wages in insured employment to qualify for benefits. The Joined Party advised the Agency that she worked for the Petitioner during the qualifying period and requested consideration of those earnings in the benefit calculation. As the result of the Joined Partys request, the Department of Revenue conducted an investigation to determine whether work for the Petitioner was done as an employee or an independent contractor. If the Joined Party worked for the Petitioner as an employee, she would qualify for unemployment benefits and the Petitioner would owe unemployment compensation taxes. On the other hand, if the Joined Party worked for the Petitioner as an independent contractor, she would remain ineligible for benefits and the Petitioner would not owe unemployment compensation taxes on the remuneration it paid to the Joined Party. Upon completing the investigation, an auditor at the Department of Revenue determined the services performed by the Joined Party were in insured employment. The Petitioner was required to pay unemployment compensation taxes on wages paid to the Joined Party. The Petitioner filed a timely protest of the determination. The claimant who requested the investigation was joined as a party because she had a direct interest in the outcome of the case. That is, if the determination is reversed, the Joined Party will once again be ineligible for benefits and must repay all benefits received. A telephone hearing was held on May 26, 2009. The Petitioner, represented by its president, appeared and testified. The Petitioner's Certified Public Accountant testified as a witness. The Respondent, represented by a Department of Revenue Tax Specialist II, appeared and testified. The Joined Party appeared and testified. The Special Deputy issued a Recommended Order on June 5, 2009. The Special Deputys Findings of Fact recite as follows: The Petitioner is a corporation which was formed in January 2004 to operate a medical record transcription service for doctors. The business is operated from the home of the Petitioner's president. The president picks up the work to be transcribed from the doctors and delivers the completed transcriptions to the doctors. Some doctors upload the dictation onto a computer and the Petitioner's president is able to access the dictation from her own computer. The amount of the transcription work is more that the president can complete working alone. The Petitioner has engaged approximately three or four other individuals to perform the work, including the Joined Party. The Petitioner first engaged a transcriptionist in approximately January 2004. All of the transcriptionists work under the same terms and conditions. The Petitioner hires the transcriptionists from newspaper help wanted advertisements placed by the Petitioner. The advertisements specify that the transcriptionists must provide their own equipment and must be familiar with medical terminology. The Joined Party responded to an advertisement in approximately October 2005 and was hired by the Petitioner. The Joined Party had previously formed a corporation to operate a transcription business; however, the business venture was not successful. The Joined Party had that business name on her home answering machine message. The Petitioner confronted the Joined Party because the Petitioner is fearful of hiring individuals who perform transcription services for others. The Petitioner is afraid that the transcriptionists will take business away from her. The Joined Party agreed to remove the business name from her answering machine and assured the Petitioner that she would not perform services on her own for the Petitioner's clients. The Joined Party was required to have a computer, a dictation tape player, a fax machine and a printer. The Joined Party's equipment was not compatible and the Petitioner gave the Joined Party a foot pedal to use. The Joined Party performed the transcription work from her home. The Joined Party was required to drive to the Petitioner's home each afternoon to pick up the work to be transcribed. The Joined Party would deliver the completed work to the Petitioner the following day at 7 AM. The Joined Party and the Petitioner had approximately five telephone conversations during the course of each workday. The Petitioner told the Joined Party what work to do, when to pick up the work, and when to complete the work. The Joined Party was not familiar with some of the medical terminology. The Petitioner taught the Joined Party the meaning of the words and how to spell the words. In the beginning the Joined Party's work was not up to the Petitioner's required standards and the Petitioner spent much time training the Joined Party concerning the Petitioner's required procedures. The Petitioner spent many hours reviewing the Joined Party's work, redoing the Joined Party's work, and explaining to the Joined Party exactly what the Joined Party needed to do. The Petitioner showed the Joined Party how to do the work. If the Joined Party had any problems performing the work the Joined Party would go to the Petitioner's home so that the Petitioner could assist the Joined Party and provide additional training. The Petitioner continued to work with the Joined Party over and over again until the Joined Party mastered what needed to be done. Over time the Petitioner found the Joined Party to be an excellent worker who was dependable and honest. The Petitioner randomly selects work performed by each transcriptionist for review. The Petitioner listens to the dictation tape while reading the completed transcription to make sure that the work was transcribed accurately. If the work is not transcribed accurately, the Petitioner requires the transcriptionist to make the necessary corrections or redo the work. The transcriptionists are required to personally perform the work. They may not hire others to perform the work for them. The transcriptionists are not required to report the number of hours worked. The transcriptionists are paid by the number of lines typed, not by time worked. Generally, it is the Petitioner's belief that the transcriptionists work no more than 25 to 30 hours per week. At the end of each month the transcriptionists provide the Petitioner with a list of the number of lines transcribed during the month. The Petitioner pays the transcriptionists at the pay rate of seven cents per line transcribed. No taxes are withheld from the pay. The Petitioner does not provide fringe benefits such as health insurance or retirement benefits. At the end of the year the Petitioner reports the earnings on Form 1099-MISC as nonemployee compensation. Either the Petitioner or the transcriptionists have the right to terminate the relationship at any time without incurring liability. In June 2008 the Petitioner was accused of a crime and was incarcerated for three days. When she was released from jail she was not allowed to return to her home. Until she was able to return home the Petitioner lived with the Joined Party. While living with the Joined Party the Petitioner agreed to make the Joined Party a partner in the Petitioner's business once the Petitioner was able to return home. The Petitioner returned home at the end of June at which time the Petitioner asked the Joined Party to wait until after July to become a business partner. For the month of July the Petitioner agreed to pay the Joined Party the full amount received from the doctors for the Joined Party's transcriptions rather than just seven cents per line. In the middle of August the Petitioner and the Joined Party had a disagreement concerning the amount of the Joined Party's earnings for July. As a result the Joined Party never became a partner in the Petitioner's business and the relationship ended on or about August 18, 2008. At all times during the relationship the Joined Party believed that she was the Petitioner's employee. The Joined Party referred to the Petitioner as her boss. Based on these Findings of Fact, the Special Deputy recommended that the determination be affirmed. The Petitioners exceptions to the Recommended Order of the Special Deputy were received by fax dated June 8, 2009. Counter exceptions were not received from the Respondent or the Joined Party. With respect to the recommended order, Section 120.57(1)(l), Florida Statutes, provides: The agency may adopt the recommended order as the final order of the agency. The agency in its final order may reject or modify the conclusions of law over which it has substantive jurisdiction and interpretation of administrative rules over which it has substantive jurisdiction. When rejecting or modifying such conclusions of law or interpretation of administrative rule, the agency must state with particularity its reasons for rejecting or modifying such conclusion of law or interpretation of administrative rule and must make a finding that its substituted conclusion of law or interpretation of administrative rule is as or more reasonable than that which was rejected or modified. Rejection or modification of conclusions of law may not form the basis for rejection or modification of findings of fact. The agency may not reject or modify the findings of fact unless the agency first determines from a review of the entire record, and states with particularity in the order, that the findings of fact were not based upon competent substantial evidence or that the proceedings on which the findings were based did not comply with essential requirements of law. With respect to exceptions, Section 120.57(1)(k), Florida Statutes, provides, in pertinent part: The agency shall allow each party 15 days in which to submit written exceptions to the recommended order. The final order shall include an explicit ruling on each exception, but an agency need not rule on an exception that does not clearly identify the disputed portion of the recommended order by page number or paragraph, that does not identify the legal basis for the exception, or that does not include appropriate and specific citations to the record. The Petitioners exceptions are addressed below. Additionally, the record of the case was carefully reviewed to determine whether the Special Deputys Findings of Fact and Conclusions of Law were supported by the record, whether the proceedings complied with the substantial requirements of the law, and whether the Conclusions of Law reflect a reasonable application of the law to the facts. The Petitioners exceptions propose alternative findings of fact and conclusions of law. Section 120.57(1)(l), Florida Statutes, provides that the Agency may not reject or modify the findings of fact unless the Agency first determines that the Findings of Fact were not based upon competent substantial evidence in the record. A review of the record establishes that the Special Deputys Findings of Fact are supported by competent substantial evidence. Section 120.57(1)(l), Florida Statutes, also provides that the Agency may not reject or modify the conclusions of law unless the Agency first determines that the Conclusions of Law do not reflect a reasonable application of the law to the facts. A review of the record establishes that the Special Deputys Conclusions of Law reflect a reasonable application of the law to the facts. The Petitioners exceptions to the Special Deputys Findings of Fact and Conclusions of Law are respectfully rejected. The Petitioner also takes exception to the Special Deputys credibility determination in favor of the Joined Party. The record reflects that the Petitioner and the Joined Party presented conflicting evidence and testimony during the hearing. Pursuant to Section 120.57(1)(l), Florida Statutes, the Special Deputy is the finder of fact in an administrative hearing, and the Agency may not reject or modify the Findings of Fact unless the Agency first determines from a review of the entire record, and states with particularity in the order, that the Findings of Fact were not based upon competent substantial evidence or that the proceedings on which the findings were based did not comply with the essential requirements of law. The record further reflects that the Special Deputy resolved conflicts in evidence in favor of the Joined Party in Conclusion of Law #24, concluding that the Petitioners evidence and testimony was inconsistent and contradictory. As stated above, evidence in the record supports the Special Deputys Findings of Fact; thus, the Special Deputys Findings of Fact are not rejected. The Special Deputys Conclusions of Law also reflect a reasonable application of the law to the facts and therefore are not rejected. The Petitioners exceptions to the Special Deputys credibility determination in favor of the Joined Party are respectfully rejected. The Petitioners exceptions request consideration of evidence and documents not presented at the hearing. Rule 60BB-2.035(19)(a) of the Florida Administrative Code prohibits the acceptance of evidence after the hearing is closed. The Joined Partys request for consideration of additional evidence and documents is respectfully denied. The Special Deputys findings based on competent substantial evidence and are thus adopted in this order. The Special Deputys recommended Conclusions of Law reflect a reasonable application of the law to the facts and are also adopted. Having considered the record of this case, the Recommended Order of the Special Deputy, and the exceptions filed by the Petitioner, I hereby adopt the Findings of Fact and Conclusions of Law of the Special Deputy as set forth in the Recommended Order. Therefore, it is ORDERED that the determination dated < FORMTEXT February 25, 2009>, is DONE and ORDERED at Tallahassee, Florida, this _____ day of October, 2009.  ____________________________ , Director, Unemployment Compensation Services PETITIONER:Employer Account No. - < FORMTEXT 2886666    ><MEDICAL BILLING PLUS INC><11670 ISLAND LAKES LN BOCA RATON FL 33498-6801 >PROTEST OF LIABILITYDOCKET NO. < FORMTEXT 2009-40220L    >RESPONDENT:State of FloridaAgency for Workforce Innovationc/o Department of Revenue RECOMMENDED ORDER OF SPECIAL DEPUTY TO: Director, Unemployment Compensation Services Agency for Workforce Innovation This matter comes before the undersigned Special Deputy pursuant to the Petitioners protest of the Respondents determination dated . After due notice to the parties, a telephone hearing was held on . The Petitioner, represented by its president, appeared and testified. The Petitioner's Certified Public Accountant testified as a witness. The Respondent, represented by a Department of Revenue Tax Specialist II, appeared and testified. The Joined Party appeared and testified. The record of the case, including the recording of the hearing and any exhibits submitted in evidence, is herewith transmitted. Proposed Findings of Fact and Conclusions of Law  FORMTEXT were not received. Issue: Findings of Fact: The Petitioner is a corporation which was formed in January 2004 to operate a medical record transcription service for doctors. The business is operated from the home of the Petitioner's president. The president picks up the work to be transcribed from the doctors and delivers the completed transcriptions to the doctors. Some doctors upload the dictation onto a computer and the Petitioner's president is able to access the dictation from her own computer. The amount of the transcription work is more that the president can complete working alone. The Petitioner has engaged approximately three or four other individuals to perform the work, including the Joined Party. The Petitioner first engaged a transcriptionist in approximately January 2004. All of the transcriptionists work under the same terms and conditions. The Petitioner hires the transcriptionists from newspaper help wanted advertisements placed by the Petitioner. The advertisements specify that the transcriptionists must provide their own equipment and must be familiar with medical terminology. The Joined Party responded to an advertisement in approximately October 2005 and was hired by the Petitioner. The Joined Party had previously formed a corporation to operate a transcription business, however, the business venture was not successful. The Joined Party had that business name on her home answering machine message. The Petitioner confronted the Joined Party because the Petitioner is fearful of hiring individuals who perform transcription services for others. The Petitioner is afraid that the transcriptionists will take business away from her. The Joined Party agreed to remove the business name from her answering machine and assured the Petitioner that she would not perform services on her own for the Petitioner's clients. The Joined Party was required to have a computer, a dictation tape player, a fax machine and a printer. The Joined Party's equipment was not compatible and the Petitioner gave the Joined Party a foot pedal to use. The Joined Party performed the transcription work from her home. The Joined Party was required to drive to the Petitioner's home each afternoon to pick up the work to be transcribed. The Joined Party would deliver the completed work to the Petitioner the following day at 7 AM. The Joined Party and the Petitioner had approximately five telephone conversations during the course of each workday. The Petitioner told the Joined Party what work to do, when to pick up the work, and when to complete the work. The Joined Party was not familiar with some of the medical terminology. The Petitioner taught the Joined Party the meaning of the words and how to spell the words. In the beginning the Joined Party's work was not up to the Petitioner's required standards and the Petitioner spent much time training the Joined Party concerning the Petitioner's required procedures. The Petitioner spent many hours reviewing the Joined Party's work, redoing the Joined Party's work, and explaining to the Joined Party exactly what the Joined Party needed to do. The Petitioner showed the Joined Party how to do the work. If the Joined Party had any problems performing the work the Joined Party would go to the Petitioner's home so that the Petitioner could assist the Joined Party and provide additional training. The Petitioner continued to work with the Joined Party over and over again until the Joined Party mastered what needed to be done. Over time the Petitioner found the Joined Party to be an excellent worker who was dependable and honest. The Petitioner randomly selects work performed by each transcriptionist for review. The Petitioner listens to the dictation tape while reading the completed transcription to make sure that the work was transcribed accurately. If the work is not transcribed accurately, the Petitioner requires the transcriptionist to make the necessary corrections or redo the work. The transcriptionists are required to personally perform the work. They may not hire others to perform the work for them. The transcriptionists are not required to report the number of hours worked. The transcriptionists are paid by the number of lines typed, not by time worked. Generally, it is the Petitioner's belief that the transcriptionists work no more than 25 to 30 hours per week. At the end of each month the transcriptionists provide the Petitioner with a list of the number of lines transcribed during the month. The Petitioner pays the transcriptionists at the pay rate of seven cents per line transcribed. No taxes are withheld from the pay. The Petitioner does not provide fringe benefits such as health insurance or retirement benefits. At the end of the year the Petitioner reports the earnings on Form 1099-MISC as nonemployee compensation. Either the Petitioner or the transcriptionists have the right to terminate the relationship at any time without incurring liability. In June 2008 the Petitioner was accused of a crime and was incarcerated for three days. When she was released from jail she was not allowed to return to her home. Until she was able to return home the Petitioner lived with the Joined Party. While living with the Joined Party the Petitioner agreed to make the Joined Party a partner in the Petitioner's business once the Petitioner was able to return home. The Petitioner returned home at the end of June at which time the Petitioner asked the Joined Party to wait until after July to become a business partner. For the month of July the Petitioner agreed to pay the Joined Party the full amount received from the doctors for the Joined Party's transcriptions rather than just seven cents per line. In the middle of August the Petitioner and the Joined Party had a disagreement concerning the amount of the Joined Party's earnings for July. As a result the Joined Party never became a partner in the Petitioner's business and the relationship ended on or about August 18, 2008. At all times during the relationship the Joined Party believed that she was the Petitioner's employee. The Joined Party referred to the Petitioner as her boss. Conclusions of Law: The issue in this case, whether services performed for the Petitioner constitute employment subject to the Florida Unemployment Compensation Law, is governed by Chapter 443, Florida Statutes. Section 443.1216(1)(a)2., Florida Statutes, provides that employment subject to the chapter includes service performed by individuals under the usual common law rules applicable in determining an employer-employee relationship. The Supreme Court of the United States held that the term "usual common law rules" is to be used in a generic sense to mean the "standards developed by the courts through the years of adjudication." United States v. W.M. Webb, Inc., 397 U.S. 179 (1970). The Supreme Court of Florida adopted and approved the tests in 1 Restatement of Law, Agency 2d Section 220 (1958), for use to determine if an employment relationship exists. See Cantor v. Cochran, 184 So.2d 173 (Fla. 1966); Miami Herald Publishing Co. v. Kendall, 88 So.2d 276 (Fla. 1956); Mangarian v. Southern Fruit Distributors, 1 So.2d 858 (Fla. 1941); see also Kane Furniture Corp. v. R. Miranda, 506 So2d 1061 (Fla. 2d DCA 1987). Restatement of Law is a publication, prepared under the auspices of the American Law Institute, which explains the meaning of the law with regard to various court rulings. The Restatement sets forth a nonexclusive list of factors that are to be considered when judging whether a relationship is an employment relationship or an independent contractor relationship. 1 Restatement of Law, Agency 2d Section 220 (1958) provides: (1) A servant is a person employed to perform services for another and who, in the performance of the services, is subject to the other's control or right of control. (2) The following matters of fact, among others, are to be considered: (a) the extent of control which, by the agreement, the business may exercise over the details of the work; (b) whether or not the one employed is engaged in a distinct occupation or business; (c) the kind of occupation, with reference to whether, in the locality, the work is usually done under the direction of the employer or by a specialist without supervision; (d) the skill required in the particular occupation; (e) whether the employer or the worker supplies the instrumentalities, tools, and the place of work for the person doing the work; (f) the length of time for which the person is employed; (g) the method of payment, whether by the time or by the job; (h) whether or not the work is a part of the regular business of the employer; (i) whether or not the parties believe they are creating the relation of master and servant; (j) whether the principal is or is not in business. Comments in the Restatement explain that the word servant does not exclusively connote manual labor, and the word employee has largely replaced servant in statutes dealing with various aspects of the working relationship between two parties. In Department of Health and Rehabilitative Services v. Department of Labor & Employment Security, 472 So.2d 1284 (Fla. 1st DCA 1985) the court confirmed that the factors listed in the Restatement are the proper factors to be considered in determining whether an employer-employee relationship exists. However, in citing La Grande v. B&L Services, Inc., 432 So.2d 1364, 1366 (Fla. 1st DCA 1983), the court acknowledged that the question of whether a person is properly classified an employee or an independent contractor often can not be answered by reference to hard and fast rules, but rather must be addressed on a case-by-case basis. The Florida Supreme Court held that in determining the status of a working relationship, the agreement between the parties should be examined if there is one. The agreement should be honored, unless other provisions of the agreement, or the actual practice of the parties, demonstrate that the agreement is not a valid indicator of the status of the working relationship. Keith v. News & Sun Sentinel Co., 667 So.2d 167 (Fla. 1995). There was no written agreement or contract between the Petitioner and the transcriptionists and the Petitioner testified that she does not know the terms and conditions of the verbal agreement between the Petitioner and the Joined Party. However, the Petitioner has provided information regarding the extensive training which the Petitioner provided to the Joined Party. Training is a common incident occurring in employment relationships. Training is a method of exercising control over how a task must be performed. The Petitioner's evidence reveals that the Petitioner spent much time training the Joined Party concerning the "required standards," the "correct procedures," and how to perform the work the "right way." The Joined Party worked for the Petitioner for a period of approximately three years. Either party had the right to terminate the relationship at any time without incurring liability. These facts reveal the existence of an at-will relationship of relative permanence. In Cantor v. Cochran, 184 So.2d 173 (Fla. 1966), the court in quoting 1 Larson, Workmens' Compensation Law, Section 44.35 stated: "The power to fire is the power to control. The absolute right to terminate the relationship without liability is not consistent with the concept of independent contractor, under which the contractor should have the legal right to complete the project contracted for and to treat any attempt to prevent completion as a breach of contract. The evidence reveals that some aspects of the relationship point to a possible independent relationship, such as payment by work performed rather than by time, the inherent freedom and flexibility afforded by working from home, and the lack of direct supervision over the actual performance of the work. However, it is not necessary for the employer to actually direct or control the manner in which the services are performed; it is sufficient if the employer has the right to direct and control the worker. Of all the factors, the right of control as to the mode of doing the work is the principal consideration. VIP Tours v. State, Department of Labor and Employment Security, 449 So.2d 1307 (Fla. 5th DCA 1984) Rule 60BB-2.035(7), Florida Administrative Code, provides that the burden of proof will be on the protesting party to establish by a preponderence of the evidence that the determination was in error. The Petitioner was not able to offer any evidence conceLNPdfhv~    $ & * , . 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In addition the Petitioner offered evidence and testimony that was inconsistant and contradictory. The Petitioner's evidence is not sufficient to establish that the determination, holding the Joined Party and other persons performing services for the Petitioner as medical transcriptionists to be the Petitioner's employees, is in error. However, the retroactive date of the determination is January 1, 2007. The Pettioner's evidence reveals that the Petitioner first engaged a medical transcriptionist in January 2004 and that the Joined Party started work in October 2005. Thus, the effective date of liability should be no later than October 1, 2005. Recommendation: It is recommended that the determination dated , be MODIFIED to reflect a retroactive date of October 1, 2005. As modified it is recommended that the determination be AFFIRMED.<> Respectfully submitted on .  , Special DeputyOffice of Appeals     Docket No. <2009-40220L>  PAGE 6 of  NUMPAGES 10 TALLAHASSEE, FLORIDA  ƿǿؿٿڿ#$./12456qq!hY_w0JCJOJQJmHnHuhZ0JCJOJQJjhZ0JCJOJQJUj *hZ<U*hZCJOJQJhZjhZUhY_wOJQJj *hY_w<U*hY_whY_wCJOJQJ hY_wCJ hY_wCJjhY_wCJUmHnHu,ؿٿڿGSkdB$$IfTl0`44 laytY_wTUkd$$IfTl_0`44 laytY_wT $IfgdY_wgdY_wڿ3456 !`'gdY_wSkd$$IfTl0`44 laytY_wT $IfgdY_w67VWmpqtuhY_wOJQJhY_w jh $hY_wUmHnHuhZhZ5CJOJQJj *hZ<U*6XmnoprstugdY_w$a$ 4 0 0:pf/ =!"#$@% ]$$If!vh5d5d#vd:V l5d/ / |D EMPR_ACCT]$$If!vh5d5d#vd:V l5d/ / ]$$If!vh5d5d#vd:V l5d/ / h$$If!vh5d5d#vd:V l4+5d/ / f4h$$If!vh5d5d#vd:V l4+5d/ / f4h$$If!vh5d5d#vd:V l4+5d/ / f4h$$If!vh5d5d#vd:V l4+5d/ / f4|D DOCKET_NOh$$If!vh5d5d#vd:V l4+5d/ / f4]$$If!vh5d5d#vd:V l5d/ / ]$$If!vh5d5d#vd:V l5d/ / ]$$If!vh5d5d#vd:V l5d/ / ]$$If!vh5d5d#vd:V l5d/ / D DTE_DET_MAL;DdR(P]\L  S (A @?SEALb"Ru25~hwgno"Ru25~hPNG  IHDRyXȫI|gAMAPLTEٟ IDATxMo'Iz٨ -eb{t Rs-蠛}P}3sʤ({W-0h~Ka0tPě;i.Q ok &/##x v=~Ǐc?G}?#>~Ǐc?G}?#>~Ǐx4_  N#{k,ңx?9p#FGj`w-ʏC)|SO xKהf~ڸ NKgks}КQ^λ'yku:|EGO\ҕUl$otGO;x`طxCM?z"`!_+ /|]VM?z"` D)!pqUӏ~ yPӏFC`}`h;'lT𓝨,kkEq= C:tN^=o=p/ܷ:kS8Ow =~5t;n.W_''n'n}p$캖~I$Ock-<hi5 7C hUI; mG`](xR`Uzl6eIuY/Ї'j90c}t<]aQz4 aңFnbY9C,G{j^z>IvFv'ݺy9鏭, 52L$QCLC6p4]X)Un+}bt<6i5 $ gž}Mkw6ۄ*>X#:ߍXF-iQIk{YKk~+Q B]lc GiTOc$ҽ%'Q<aͦɼaVSwDVNnx тq8/wˈT>IRKfj(@dT>/Lvh{nG~WCG~BHX(#l5^ G77!9k]CӼMF";km_ GCN$]S`xUM`Lb:V)53 C7_ӮB1ZimUW%*[pCgΔEfqJ0[fYVd<?+*7zr+AxQ:#:%`K me x=:#5&]X4@)}d??0JQz-a@2*\J&v(ub{6fBW ?%~Bq'VfpYzr\@e{ɀb61~]?FQ\%s6ago oSgE6̀R O3h,(ck`/a^6ҠcË2uk|L`SU ]q1lr|s֦<o +,ֈh* tb" 6(MacHN5p7 R`=6~'Q#mۢ'nv;ӏ1c7eb~‹]N~4H~-Fc!F,poqpOVU2u"!p.HwYAhw- 5H[]`܉A--k[WF7MB?`3\cEL:du+ Fn>GźdF]AkQzrZ`/9Ql>kd @sM:՜b4j)[яޖwnc;`Xsp~>*pu~ZIƮ"vuepGBĪ66́F ZҏRQ/'o7J Vy{b5Mu]&[¶)*X)" =j:FU-8b 84F/DICc0McRA${ 8϶6L;J!f&[9p]6F)vm1b+?p6 h/y ϾKpsIS-C}$^ Wmo^pQO7fe!y1PO]:'7.5w૲)vp(4\uĩ-ÚuhILTCU>+5e.&VuɆB=ΘF_g`䢗v7)ZN 0yf l Vή6"I)ȩf?>4Murx? 8^/}80 5HRR=5MS7y!zx@>Sye7#8qcnk{8Vu"``-"y--Ħ]#,`!@H͚Epasn19o 22QcLsA(7ƔwtF Mۉ޲fqeFT!>?θ*55 kFF.?t'S5/dlj'"qC`p٦g\Lk9a*,`bbC`0lVzH6,{`8ǔVOj+SaC%1pL\,z` OlޒAV$ǰ{{ 'INEo0".L,$h`88j=F̭a&$(<36?Ph`sM -I+QS1E3;T 6n S 픙bA_.' # TE"DD (@Ŕa rY3J1<]jcmb3`SQܽlj; @|Tui+wYr#]w^0;CJm Xң1(kI6v5 LFI)>Gw@2j!?އ`+mdej\ORstNl W0lrF#0/*#:j Xagg)H#3TLllKT'; +>@m/6ʚF[XjQTM&&" 4r?a<`gK ƤAQ9pH.B1_ ]K !`YEA `oPYuHL̪ AZ7$&؁5 }!vU+K1ZK79 0CFᰓS$5X5ш by6H/dQ6 n?"*wuLH(7n FF mf953;Wt\EÁ7aX75k19 (&w?'6I)hS&*GP`ܕֽXPv\7c}m\tDӉlh8Xy]^a?e2x /!6]K.c~BJB]e\ Of^<(.G0ƋPW!CY % כɵ (śa/7b`7,, `N-I0@Vc{Xy+JM%K*0{!5 (:μu "b S4;(^O.1皀\:7⊼9#@ބ/ B½eΏ;R2O0=7QIU4s \:L238Q'u>ݔ&e1+o`dןB]X{A0-n  r\#%:O{A}TU;\b'`6n$y#wGh(M`*0jV=hsbCz64"0pN#΢[ 5Ն235$6LfU]7Ahˉ}KG2Y8COl28!ŽD9#9l1iFa+Cb!M8# n㚣vJ ڡ&rU׿8ߢڬzZT3``EdO{SD?N#e81i Js ^$MP[^ciݎϤkC21LF ZX")Q=0Lh<ʨBWI`B3D}X?y 6Eo=p-{&SܫXIJ##p&[8(kmɶBrJ!ߒڃ'丵bg'MH OHCuZ`؅n &E?e iYhe%ZS|]|z?~MjㅕE\I5.Kօ) Q~U f:ikS%G .IgэZQI0Cfk92$w!F--Trd5Zܵq]o 0ua.MyOuHsMJ6^ 0evBzQK+x(uIuX1!g X>" W~XrA`H =nz[m$`y"%\օ.]/߂tzx<ji50qPG"\#U*$*nYN ߉MI:`?Yi3WE i u|1: 2AP U~0m゜x@xFdS!Uq}Ar:kmriXB'K0PDnZ=H.+vĔuYr49mH o# ]"p w1eK gzkA8Z|jڶ@oը+@O1/o#9U~lbѕAy LZkҁ_+Jބl {jե+\e+lRW0Olqrg`Җ jpJ_0/8uje1\}^\ܨ:6e0SA.j|A]Әf&4V9wC~_`6n J1,.ׅ!`EQ/x)(taQA)F V~ Et9gP#\uVҾ]b`H\+!u :qi\Ck&x/,9Bx ^\$"WCVxWT֔wZђ 7HY ܕwa \'%.~êbk|A11º ccM/t UZ,CBF Z}}(\"7A }Z> ]0љUS&`֯^\ 7T \P-x.X(r?ep1}}ڔK5ՋM lD 9mO9(q@P+h#UQdx,xeچRA'NzŇ |8 pU:SZc j`~RN 97%k]mAv7um_N JbC#7gt@P'6ɪE`(?dU*ʞL݇wiN('r6v',i^dÿvllN_`ޖOJt>i2߽s+üQC &pl+5@f52XSҚ%cEಮĀ^Q4y#6вa/c˰~Xk19DfݢkEΝwf)2%`rpXmeoэp!ȵ0uH|V  ]T޽ Fo^.@Zjtܺ= ERD[xk.CMRDƹ\Z`VtMn* cGqdF9V~ *K^I_ ܃[&ӑ 7pFGnviiYLFU9 qz©;Hx[[XoWj e/֭Xq]:&p0&*y-\BzM&jPhnҩ=G:!{-P<`v x fK鞋L$B"{N;7Y56ǚ6.TӉa HSY3n8ybͱ̾oGC~}ESPҔ>JiV'bPA `fmntʍ*zr t0\7jlЊ{=bBdz5|>d'|eB@ODka/6ʙcp1_WNߩO9;5/{݂¹nL\\.{i )T{蹤3;؏W&.RNc֟ I(9tOhIr Nr:_]n?.1jrC-@]6k FO<ؒ16twG៖՞xYj&'\Wg: ܐ1ŠLD]`[NգA_\lv莿jt3/KqJ8J_7\j(V/Y4GݲE`-}u$PݨpʅKfkTߛ-N9TὋ5iU] Uʺ1x<XQy3FpJ.<~%`W zb^>^HMjPs]+bP,d/}.||եW( _mВZ$:WG! \?:!PxZPiW@[c= IDATc.M<\W*7GNpK(N{ 5KxҎo!VJE`ʼƏeAEw3vd}zWiFug77O#pVcTrt4.wP#ͮ3::[`qD`H0K]/ϼ3xK%Sm 'iِ ߢ_E0Ccݎ\'_J&#38+z'^F`:z/M2%6d &N<MR4/ NQp79.otA//t.A.cf"s_١aDm[ RGzWJzHoo!lĆ5لHƣgW[~+#;vjp>I]xzPn8 ku#$,NN ڋ4M,JnJϖr[* b 4 ^%5ej;t n lb-mE!;+bk?|r0(aQ<0l\u\C$[LUŹy2ڲVq% LCVh,F6`][9XV11[Bh1^ti {\{ANзVZu gi]nX= h@ H = 8<=I1W2!-ۑ&: ZW3ytk O_v]Er U)%-̷ eK#:tgʠ)y6w÷+T ^QhŷyXcgZ LÐ~04hXeOY\e{ M, G !-T ?\E*Z` V|,[\' +0C/ZK \6Il!p75P0:*5˴z|&;UUf+|Yg܁`Po8(g19v }=po~Dn`sV?x`}p58+ަJ(%9/:IEjRPS5Ƹ {`sRa+1>l $\h*67%bin V~Y3Jt Zq~gcPG+7`TNc^\\3UqW6ւ[2灇3-t+ּ='8ÂXNK`6&ز/RFgoqLf 3=;rA} > ]2Dm/_l+ec9>1J?{!0(H`#06-,{CN[.Xp %`bl54ei2wym Uck ,0f:zs :p+#n.Ib͛ 6z'+ͳ{'ndOf=8#!HLgcv^Z Vd`Y`ˑh,H^PwLk[ p)6S9@åL՟#HP/#n(vxzPm3K&h#~.*qk4f`X!o" w(r-C|õ7(Mݱ$ӻb GXŒRnp #DIRku=Lˡפ^ϵ.>z0Mx'I 8CeBnkt ND7^#=TGd8Mܒ1INJ'zp֔KR0ff6KK-ui0BcVe>V|- .=xK3%M5eh"0F86@˜ЇYWY[5rZpDZoM? 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