аЯрЁБс>ўџ Y\ўџџџRSTUVWXџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџьЅС€ јПћ3bjbjДVДV к]ж<ж<­+MџџџџџџЗŽ"Ž"б/б/б/б/б/џџџџх/х/х/80ќ3Œх/ЬьЅ38нA"џAџA?BЌDrH"I„ЋЫ­Ы­Ы­Ы­Ы­Ы­ЫєЮЂ–б­Ыб/ІIŠD"ЌDІIІI­Ыб/б/џA?BKТЫ„L„L„LІIrб/џAб/?BЋЫ„LІIЋЫ„L„L*{ЃD+ЌџA@џџџџ№ŽnюАзЫх/KПІR—ЫиЫ0ЬЇДвKlДвЄ+Ќ+Ќ|Двб/ЇЏ№ІIІI„LІIІIІIІIІI­Ы­Ы„LІIІIІIЬІIІIІIІIџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџДвІIІIІIІIІIІIІIІIІIŽ" —.:  February 2011IN THIS ISSUE:  HYPERLINK \l "Article" \o "Read 'News, Articles, and Updates for the Estate Planner'" News, Articles, and Updates for the Estate Planner See updates and article references involving charitable trusts and donations; elder law, estate and gift taxes, estate and trust administration/probate; estate planning; health care; retirement; same-sex marriage/civil unions/domestic partnerships; small and mid-size law firm practice; special needs trusts/ guardianships, and trusts.  HYPERLINK \l "TechTip" \o "See this month's Cowles Tech Tip" Cowles Tech Tip The Witness option in Trust Plus allows you to set your default witnesses for the documents that you will generate, eliminating redundant entry of witness information. These witnesses will be brought into the Trust/Will Information area for each session where they may be changed if necessary for that specific session. There are other options to you as well--and this Tech Tip shows you how to use those options.  HYPERLINK "http://west.thomson.com/signup/newsletters/207.aspx" \o "See previous issues of The Estate Planner" The Estate Planner Archive Cowles Resources  HYPERLINK "http://west.thomson.com/products/books-cds/cowles/" \o "Order Cowles software, binders, inserts, and other supplies" Order Cowles and Supplies  HYPERLINK "http://www.cowleslegal.com/login.htm" \o "Go to Cowles Members Only to see additional estate planning resources for Cowles subscribers " Cowles Members Only  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Westlaw&MT=Cowles" \o "Go to Westlaw--Better Results Faster" Westlaw Contact Us  HYPERLINK "mailto:West.CowlesEditor@thomson.com" \o "Send a message to the Editor" E-Mail the Editor Other Resources  HYPERLINK "http://west.thomson.com/practice/estate-planning/default.aspx" \o "Get Other Reference Material From West" Other Reference Material  HYPERLINK "http://west.thomson.com/store/promotions/newsletterssignin.aspx" \o "Get Other West Newsletters" Other Newsletters   HYPERLINK \l "InThisIssue" See all articles in this issue NEWS, ARTICLES, AND UPDATES For The Estate Planner Charitable Trusts and Donations OTHER CRS. CRS Issues Fact Sheet on Qualified Charitable Distributions from Individual Retirement Accounts. The Congressional Research Service recently issued a fact sheet describing the IRA Qualified Charitable Distribution provision of the Pension Protection Act of 2006 ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+109-280&MT=Cowles" \t "_top" P.L. 109-280), which was extended by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PL+111-312&MT=Cowles" PL 111-312). The provision allows taxpayers age 70 1/2 and older to exclude distributions from individual retirement accounts from their gross income if the distributions are transferred directly to a qualified charity on or before Dec. 31, 2011. The maximum QCD is $100,000, which does not apply to the overall charitable deduction limit, with the spouse also allowed a $100,000 QCD if the couple files a joint income tax return. [Congressional Research Service reports are not directly available to the public. The reports are made public through requests to Members of Congress. Secondary sources include online legal services, like BNA's Taxcore documents available on Westlaw (this report is  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+001+BNA+Taxcore+004&MT=Cowles" 11 No. 001 BNA Taxcore 004 (January 3, 2010)). Incomplete collections also exist on the web, often collected by subject. See  HYPERLINK "http://www.opencrs.com/" http://www.opencrs.com]. Elder Law ARTICLES Aegrescit Medendo: Addressing Barriers to Medical Malpractice Litigation Faced by the Elderly. Ryan McCarthy. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+391&MT=Cowles" 18 Elder L.J. 391. Analyzing the Impact of the New Health Care Reform Legislation on Older Americans. Richard L. Kaplan. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+213&MT=Cowles" 18 Elder L.J. 213. Elderly Sex Offenders: What Should Be Done? Elizabeth Taylor. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+419&MT=Cowles" 18 Elder L.J. 419. Incomplete Protection: the Inadequacy of Current Penalty Enhancement Provisions in Deterring Fraud Schemes Targeting the Elderly. Dylan Fallik. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+335&MT=Cowles" 18 Elder L.J. 335. Physician-Assisted Suicide: a Recipe for Elder Abuse and the Illusion of Personal Choice. Margaret K. Dore, Esq.. (Vermont Bar Journal, Winter, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=36-WTR+Vt.+B.J.+53&MT=Cowles" 36-WTR Vt. B.J. 53; Web:  HYPERLINK "http://www.vtbar.org/Images/Journal/journalarticles/winter2011/PhysicianAssistedSuicide.pdf" Vermont Bar Journal. Wisconsin's Individual-at-Risk Restraining Order: An Analysis of the First Thirty Months. Betsy J. Abramson, Marsha M. Mansfield, and Jane A. Raymond. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+247&MT=Cowles" 18 Elder L.J. 247. BLOGS AND WEBSITES AoA ENews. The Administration on Aging, in the federal Department of Health and Human Services, issues a monthly newsletter. Among the stories included in the latest edition are articles on a new web page providing resources for aging professionals and others on older adults living with HIV; AoA’s presence on Facebook; AoA’s “Care Transitions” webinars, which are focused on the Patient Protection and Affordable Care Act of 2010; the 2011 Poverty Guidelines; and AoA’s February widget featuring population data on older African Americans. Web: Administration on Aging:  HYPERLINK "http://www.aoa.gov/AoARoot/Press_Room/Enews/enewsletter/archive/2011/eNews_February.pdf" News from AoA February 2011, Press Room (February 2011). NCEA e-news. The National Center on Elder Abuse, in the U.S. Administration on Aging, issues a periodic newsletter. Among the stories included in the latest edition are articles on a criminologist’s perspective on elder abuse; the Annual New York City Elder Abuse Conference scheduled for Wednesday, June 22, 2011; an opportunity to submit research on violence against women, particularly the elderly, to WHO Bulletin; a comprehensive legal reference book dealing with elder financial abuse recently published by The Civic Research Institute; and state news on San Louis Obispo County California's Elder Abuse Outreach and Advocacy Project, Nebraska’s recent training session (available online) on elder rights featuring information on guardianships and conservatorships, advance directives, representative payees, ethical issues in health care decisions and case studies, and New York’s launch of a state information line for seniors. Web: National Center on Elder Abuse:  HYPERLINK "http://www.ncea.aoa.gov/NCEAroot/Main_Site/Resources/Newsletter/2011/January.pdf" NCEA e-news January/ February, 2011, Resources (January/February 2011). LEGISLATION South Dakota. Mandatory Reporting Of Abuse Or Neglect Of Elderly Or Disabled Adults. South Dakota has passed legislation that require the mandatory reporting of abuse or neglect of elderly or disabled adults.The reporting is required of a number of social workers, all health care professionals, long-term care ombudsmans, psychologists, licensed mental health professionals, or counselors engaged in professional counseling, and state, county, or municipal law enforcement officers, who know or has reasonable cause to suspect the abuse is taking place. The report is to be made within 24 hours to the local state attorney's general's office. Knowing failure to report is a Class 1 misdemeanor. In addition, there are similar reporting requirements for staff members of a nursing facility, assisted living facility, adult day care center, or community support provider, or any residential care giver, individual providing homemaker services, victim advocate, or hospital personnel engaged in the admission, examination, care, or treatment of elderly or disabled adults. In this case, the institution needs to be notified in the 24-hour period, and the person in charge is required to do the reporting. Any person who knows or has reason to suspect suspect that an elderly or disabled adult has been abused or neglected under the Act may report this information. (2011 South Dakota Senate Bill No. 14, South Dakota Eighty-Sixth Legislative Assembly, 2011; Title: Require The Mandatory Reporting Of Abuse Or Neglect Of Elderly Or Disabled Adults., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+SD+S.B.+14+(NS)&MT=Cowles" 2011 SD S.B. 14 (NS); Web:  HYPERLINK "http://legis.state.sd.us/sessions/2011/Bill.aspx?File=SB14ENR.htm" South Dakota Legislature. Virginia. Real Estate Tax Relief For The Elderly And Permanently And Totally Disabled. Virginia has passed legislation affecting real estate tax relief for the elderly and permanently and totally disabled. The act authorizes local governments to establish annual income or financial worth limitations as a condition of eligibility for real property tax relief for the elderly and permanently and totally disabled. The bill implements the amendment to Article X, Section 6 (b) of the Constitution of Virginia that limits the General Assembly's ability to establish the limitations and allows the General Assembly to authorize local governments to establish the limitations. (2010 Virginia Senate Bill No. 1073, Virginia 2011 Regular Session; Title: Real Estate Tax Relief; For The Elderly And Permanently And Totally Disabled., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+S.B.+1073+(NS)&MT=Cowles" 2010 VA S.B. 1073 (NS); Web:  HYPERLINK "http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+SB1073ER+pdf" Virginia Legislature. Estate and Gift Taxes ARTICLES Consider Premium Financing in Life Insurance Evaluations. Andre S. Blaze and Julian Movsesian. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+30&MT=Cowles" 38 ESTPLN 30. Observations on Estate Planning Provisions of the 2010 Tax Act. Howard M. Zaritsky. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+48&MT=Cowles" 38 ESTPLN 48. Provisions of the 2010 Tax Relief Act. Richard H. Stieglitz and Zachary H. Zimmet. (Law Firm Partnership and Benefits Report, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=16+No.+12+Law+Firm+Partnership+%26+Benefits+Rep.+3&MT=Cowles" 16 No. 12 Law Firm Partnership & Benefits Rep. 3; Web:  HYPERLINK "http://www.lawjournalnewsletters.com/issues/ljn_partnership/17_2/news/154790-1.html" Law Firm Partnership and Benefits Report (subscribers only). Tax Compliance Tips for Integrated Estate Planning Trusts. Barry S. Engel, John R. Garland, and Edward D. Brown. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+19&MT=Cowles" 38 ESTPLN 19 IRS DECISIONS, REGULATIONS, AND GUIDANCE IRS. Section 2032 - Alternate Valuation. The IRS granted executrix a 120-day extension for making the alternate valuation election under  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2032&MT=Cowles" I.R.C. Ї 2032 after the CPA who completed the Form 706 failed to consider the alternate valuation election. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103003&MT=Cowles" PLR 201103003, 2011 WL 192089 (January 21, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103003.pdf" PLR 201103003, IRS Written Determinations (January 21, 2011). IRS. Section 2032 - Alternate Valuation. The IRS concluded that the automatic 6-month extension under  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+CFR+301.9100-2&MT=Cowles" Reg 301.9100-2(b) applies with respect to the alternate valuation election under  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+2032(d)&MT=Cowles" I.R.C. 2032(d) and the QDOT election under  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+2056A(d)&MT=Cowles" I.R.C. 2056A(d), if the taxpayer timely filed the Form 706, failed to make the election on that return, and took the corrective action described in  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+CFR+301.9100-2&MT=Cowles" \t "_top" Reg 301.9100-2(c). Westlaw: IRS  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=CCA+201052007&MT=Cowles" CCA 201052007 (December 30, 2010); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1052007.pdf" CCA 201052007, IRS Written Determinations (December 30, 2010). IRS. Section 2056 - Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction). The IRS granted the estate a 120-day extension to make a QDOT election with respect to a trust created under decedent’s will for the benefit of the non-citizen surviving spouse and funded with a portion of the residue of decedent's estate after the accountant who prepared the Form 706 failed to make the election to treat the trust as a QDOT. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103004&MT=Cowles" PLR 201103004, 2011 WL 192090 (January 21, 2011);  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103004.pdf" PLR 201103004, IRS Written Determinations (January 21, 2011) OTHER U.S. Tax Court. Court Includes Value of House in Decedent’s Estate Despite Lifetime Transfer to Issue. On January 27, the U.S. Tax Court agreed with the IRS that the decedent’s residence was includible in her estate under  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2036&MT=Cowles" I.R.C. Ї 2036, despite her having gratuitously transferred title of the house in 1999 to her daughter and three granddaughters. After the transfer Adelina Cheng Van continued to live in the house rent-free until her death in 2000. The court noted that to avoid the reach of  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=IRC+s+2036&MT=Cowles" IRC Ї 2036, a transfer must be made so that the decedent is "left with…no right to possess or to enjoy the property then or thereafter" and concluded that decedent had a beneficial interest in the house and displayed a sufficient degree of "possession or enjoyment" under  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=IRC+s+2036&MT=Cowles" IRC Ї 2036, for it to be included in her taxable estate. Westlaw: Van v. Commissioner, T.C. No. 5456-04,  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=T.C.+Memo.+2011-22&MT=Cowles" T.C. Memo. 2011-22 (January 27, 2011); Web:  HYPERLINK "http://www.ustaxcourt.gov/InOpHistoric/van.TCM.WPD.pdf" Van v. Commissioner, T.C., No. 5456-04, T.C. Memo. 2011-22 (January 27, 2011). U.S. Tax Court. Court Upholds Estate Tax Levy, Says IRS Did Not Abuse Discretion. On January 27, the U.S. Tax Court sustained the IRS’s proposed collection actions against the Estate of Joseph L. Mangiardi, after determining that the Service did not abused its discretion in proceeding with a proposed levy for collection of unpaid estate tax liability exceeding $2.4 million. After allowing the estate several extensions of time to pay, the IRS gave final notice of intent to levy to collect the unpaid tax, to which the estate responded by offering remaining assets of approximately $700,000 as an offer-in-compromise. The court found that the estate did not offer an acceptable amount and that the Service had reasonably determined the collection potential of at least $3 million given that the beneficiaries received over $3.4 million in IRA distributions. Westlaw: Estate of Mangiardi v. Commissioner, T.C., No. 3958-08L,  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=T.C.+Memo.+2011-24&MT=Cowles" T.C. Memo. 2011-24 (January 27, 2011); Web:  HYPERLINK "http://www.ustaxcourt.gov/InOpHistoric/mangiardi.TCM.WPD.pdf" Estate of Mangiardi v. Commissioner, T.C., No. 3958-08L, T.C. Memo. 2011-24 (January 27, 2011) CRS. CRS Report Examines Distribution of Assets Included on 2009 Estate Tax Returns. On January 21, the Congressional Research Service issued a report “Asset Distribution of Taxable Estates: An Analysis” examining the distribution of assets in estates as reported on estate tax returns filed in 2009. The report found that farm and business assets represented only 3.25% and 13.86%, respectively, of the total value of taxable estates filing returns during the year. According to the report, of the approximately 2.43 million deaths in 2008 of people age 25 and over, 0.6% incurred estate and gift tax liability, and only 1,846 decedents with taxable estates included farm assets (0.08% of all deaths), and 8,055 taxable estates listed business-type assets (0.34% of all deaths). [Congressional Research Service reports are not directly available to the public. The reports are made public through requests to Members of Congress. Secondary sources include online legal services, like BNA's Taxcore documents available on Westlaw (this report is 11 No. 016 BNA Taxcore 016 (January 25, 2010)). Incomplete collections also exist on the web, often collected by subject. See  HYPERLINK "http://www.opencrs.com/" http://www.opencrs.com]. Congress. Bill to Exclude Farmlands from Gross Estate Introduced in House. On January 20, Rep. Mike Thompson (D-Calif.) introduced the Family Farm Preservation and Conservation Estate Tax Act (H.R. 390) that would exclude from the gross estate of U.S. citizens or residents qualified farmland passing to qualified heirs, so long as use as farmland continues. To qualify, the decedent or a member of his or her family must have owned the land for periods totaling at least 5 years during the 8-year period ending on date of death and must have materially participated (within the meaning of  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2032A(e)(6))&MT=Cowles" I.R.C. Ї 2032A(e)(6)) in the operation of the farm. The bill also provides for an election to exclude value of land subject to a qualified conservation easement included in the estate. Both exclusions are subject to recapture tax for dispositions or failure to use the land as intended. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+390&MT=Cowles" 2011 CONG US HR 390 (January 20, 2011); Web:  HYPERLINK "http://www.gpo.gov/fdsys/pkg/BILLS-112hr390ih/pdf/BILLS-112hr390ih.pdf" H.R. 390, 112th Congress, 1st session (January 20, 2011) U.S. Court of Appeals. Court Reverses Government’s Summary Judgment in Step Transaction Theory Involving Gifts. On January 21, the U.S. Court of Appeals for the Ninth Circuit reversed the U.S. District Court for the Western District of Washington’s grant of summary judgment in favor of the government after it determined that William and Stacy Linton’s gifts to their children's trusts would be valued as though the gifts were indirect gifts of particular assets and not gifts of LLC interests, stating that “[g]enuine issues of material fact exist as to the sequence of transactions by which the gifts were made.” The court also reversed the district court's grant of summary judgment in favor of the government as to the application of the step transaction doctrine and affirmed its denial of summary judgment to the Lintons based on their argument that if the order of transactions occurred as the government contends (i.e., LLC interests transferred to the trusts, and then assets transferred to the LLC), then no gift to the trusts occurred at all and therefore there is no gift tax liability. The case was remanded to the district court to determine “when the four elements of a gift under Washington state law were simultaneously present, and, in particular, to determine when the Lintons first objectively manifested their intent to make the gifts effective.” Westlaw: Linton v. U.S. --- F.3d ----,  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WL+182314&MT=Cowles" 2011 WL 182314 C.A.9 (Wash.), 2011 (January 21, 2011); Web:  HYPERLINK "http://www.ca9.uscourts.gov/datastore/opinions/2011/01/21/09-35681.pdf" William Linton v. USA, 9th Cir., No. 09- 35681 Japan. Family of Pierre Cardin Japan’s Late CEO Owes $13.4 Million in Inheritance Tax on Assets Hidden in Swiss Bank. Last month the widow of Masahiko Takeda, Pierre Cardin Japan’s late chief executive officer, and his four children were ordered by the Tokyo Regional Tax Bureau to pay 1.1 billion yen ($13.4 million) in inheritance tax on investments in Swiss bank accounts worth about 2.5 billion yen ($31 million) at the time of his death in 2007. The article in BNA’s Daily Tax Report stated that Takeda told his children about the accounts, but instructed them to use the money for volunteer activities rather than declaring taxes on the money. According to Japan's estate tax law, inherited assets exceeding 300 million yen ($3.67 million) are subject to a 50 percent inheritance tax after a deduction of 47 million yen ($573,000), with recipients required to file returns within 10 months of the person's death. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=013+DTR+I-2%2c+2011&MT=Cowles" 013 DTR I-2, 2011, BNA Daily Tax Report (January 20, 2011). Estate and Trust Administration; Probate ARTICLES Recovering Attorney's Fees in Probate Actions. Richard G. Reinis. (Los Angeles Lawyer, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=33-FEB+L.A.+Law.+12&MT=Cowles" 33-FEB L.A. Law. 12; Web:  HYPERLINK "http://www.lacba.org/Files/LAL/Vol33No11/2782.pdf" Los Angeles Lawyer. Tax Compliance Tips for Integrated Estate Planning Trusts. Barry S. Engel, John R. Garland, and Edward D. Brown. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+19&MT=Cowles" 38 ESTPLN 19. LEGISLATION Wyoming. Amendments to Qualifications and Application for Summary Probate. Wyoming has passed legislation relating to probate; amending maximum value of estates that will qualify for summary probate procedures; amending information that is required on an application for summary probate; and providing for an effective date. The act moves the upper value limit for using summary probate procedures to $200,000 (from $150,000);. (2011 Wyoming Senate File No. 68, Wyoming Sixty First Legislature - 2011 General Session; Title: Summary Probate-Amendments., VERSION: Adopted). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WY+S.F.+68+(NS)&MT=Cowles" 2011 WY S.F. 68 (NS); Web:  HYPERLINK "http://legisweb.state.wy.us/2011/Engross/SF0068.pdf" Wyoming Legislature. Virginia. Trusts Made Eligible for Income Tax Credit Under Neighborhood Assistance Act.. Virginia has passed legislation that permits trusts to be eligible for income tax credit under the Neighborhood Assistance Act. (2010 Virginia House Bill No. 2231, Virginia 2011 Regular Session; Title: Neighborhood Assistance Act; Permits Trusts To Be Eligible For Income Tax Credit., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+H.B.+2231+(NS)&MT=Cowles" 2010 VA H.B. 2231 (NS); Web:  HYPERLINK "http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+HB2231ER" Virginia Legislature. Estate Planning (Generally) ARTICLES 'Because I Said So!': Preserving the Client's Intent for a Trust. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+3&MT=Cowles" 38 ESTPLN 3. Consider Premium Financing in Life Insurance Evaluations. Andre S. Blaze and Julian Movsesian. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+30&MT=Cowles" 38 ESTPLN 30. Designated Beneficiary Agreements: a Step in the Right Direction for Unmarried Couples. Nicole C. Berg. (University of Illinois Law Review, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+U.+Ill.+L.+Rev.+267&MT=Cowles" 2011 U. Ill. L. Rev. 267. New Florida Homestead Laws Add Flexibility in Estate Planning. Jeffrey A. Baskie. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+13&MT=Cowles" 38 ESTPLN 13. Valuing Private Equity Interests in Estate Planning. Bruce Richman and Michael D. Whitty (Practical Tax Strategies, January, 2011) Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=86+PRACTXST+25&MT=Cowles" 86 PRACTXST 25 Generation-Skipping Transfer Tax ARTICLES Observations on Estate Planning Provisions of the 2010 Tax Act. Howard M. Zaritsky. (Estate Planning, March, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+48&MT=Cowles" 38 ESTPLN 48. Provisions of the 2010 Tax Relief Act. Richard H. Stieglitz and Zachary H. Zimmet. (Law Firm Partnership and Benefits Report, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=16+No.+12+Law+Firm+Partnership+%26+Benefits+Rep.+3&MT=Cowles" 16 No. 12 Law Firm Partnership & Benefits Rep. 3; Web:  HYPERLINK "http://www.lawjournalnewsletters.com/issues/ljn_partnership/17_2/news/154790-1.html" Law Firm Partnership and Benefits Report (subscribers only). IRS DECISIONS, REGULATIONS, AND GUIDANCE IRS. Section 2601 - Tax on Generation Skipping Transfers. The IRS determined that a proposed agreement entered into by decedent’s great-grandchildren to settle litigation among them resulting from terms of a trust created by decedents will that could have violated the rule against perpetuities and a subsequent agreement among decedent’s children shortly after decedent’s death revising the time when the great-grandchildren's remainders would vest and revising distribution of the trust will not cause distributions from the trust or the resulting settlement trusts to be subject to generation-skipping transfer tax. Additionally, no party to the agreement will be treated as making a gift to another party, be required to include trust assets in his or her gross estate unless they are distributable or have been distributed to him or her prior to death, or realize income from the sale or exchange of trust assets or interests. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104001&MT=Cowles" PLR 201104001, 2011 WL 267752 (January 28, 2011): Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104001.pdf" PLR 201104001, IRS Written Determinations (January 28, 2011) IRS. Section 2601 - Tax on Generation Skipping Transfers. The IRS determined that the conversion of the income interest in an exempt generation skipping trust created by decedent’s will for the benefit of grantor’s spouse (now deceased), child and child’s issue into a unitrust with a 5 % payout and the creation of two new trusts intended to receive income distributions for each respective grandchild’s descendents and any distributions to the new trusts will not cause the original trust or the new trusts to lose their status as exempt from the GST tax. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104003&MT=Cowles" PLR 201104003, 2011 WL 267759 (January 28, 2011): Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104003.pdf" PLR 201104003, IRS Written Determinations (January 28, 2011). IRS. Section 2601 - Tax on Generation Skipping Transfers. The IRS granted donor a 120 day extension to elect out of the automatic allocation of the GST exemption under I.R.C. Ї 2632(c)(5)(A)(i) for transfers over seven years to an irrevocable trust, created for the benefit of donor's spouse, children and children’s issue, after donor’s accountant failed to elect out of the automatic allocation on the Form 709 filed for the 1st year’s transfers and donor’s law firm failed to notify accountant of the transfers to the trust in years two through seven, resulting in accountant failing to file returns for those years. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104012&MT=Cowles" PLR 201104012, 2011 WL 267788 (January 28, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104012.pdf" PLR 201104012, IRS Written Determinations (January 28, 2011). IRS. Section 2601 - Tax on Generation Skipping Transfers. The IRS granted donor a 120 extension to allocate donor's available GST exemption to transfers to five substantially identical irrevocable trusts, created before December 31, 2000 with each for the benefit of one of donor's five children and the descendents of the respective child, after donor’s accountant failed to allocate donor's available GST exemption to the transfers on the Form 709. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104022&MT=Cowles" PLR 201104022, 2011 WL 267820 (January 28, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104022.pdf" PLR 201104022, IRS Written Determinations (January 28, 2011). IRS. Section 2632 - Special Rules for Allocation of GST Exemption. The IRS granted donor and spouse a 120-day extension to make formula allocations of his GST exemption and her GST exemption to transfers to an irrevocable trust created for the benefit of donor’s issue after the couple elected to split the gifts, but the CPA firm that prepared the Form 709 failed to allocate each spouse’s available GST exemption to the transfers. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103016&MT=Cowles" PLR 201103016, 2011 WL 192102 (January 21, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103016.pdf" PLR 201103016, IRS Written Determinations (January 21, 2011). IRS. Section 2632 - Special Rules for Allocation of GST Exemption. The IRS granted husband and wife a 120-day extension to allocate each of their GST exemptions to transfers of community property an irrevocable trust created for the benefit of their daughter and her issue after the tax professional retained to prepare and file the Form 709 failed to do so. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103023&MT=Cowles" PLR 201103023, 2011 WL 192108 and  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103024&MT=Cowles" PLR 201103024, 2011 WL 192109 (January 21, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103023.pdf" PLR 201103023 and  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103024.pdf" PLR 201103024, IRS Written Determinations (January 21, 2011). IRS. Section 2632 - Special Rules for Allocation of GST Exemption. The IRS granted donor and spouse a 120-day extension to make formula allocations of his GST exemption and her GST exemption to transfers to transfers to three trusts, each benefiting one of the couple’s children and her issue after the accountant who prepared the Form 709 failed to allocate the exemptions to the transfers. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103039&MT=Cowles" PLR 201103039, 2011 WL 192124 (January 21, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103039.pdf" PLR 201103039, IRS Written Determinations (January 21, 2011). Health Care ARTICLES A New Deal in a World of Old Ones. Theodore W. Ruger. (Arizona State Law Journal, Winter 2010-2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1297&MT=Cowles" 42 Ariz. St. L.J. 1297. Aegrescit Medendo: Addressing Barriers to Medical Malpractice Litigation Faced by the Elderly. Ryan McCarthy. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+391&MT=Cowles" 18 Elder L.J. 391. Analyzing the Impact of the New Health Care Reform Legislation on Older Americans. Richard L. Kaplan. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+213&MT=Cowles" 18 Elder L.J. 213. The Crossroad: an Analysis of the Intersection Between Medical Malpractice, Health Care Costs, and Prostate Cancer. Bryan W. Hernandez. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+361&MT=Cowles" 18 Elder L.J. 361. Health Reform 2010: Incremental Advance or Radical Transformation? Peter D. Jacobson and Johanna R. Lauer. (Arizona State Law Journal, Winter 2010-2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1277&MT=Cowles" 42 Ariz. St. L.J. 1277. The Independent Medicare Advisory Board. Timothy Stoltzfus Jost. (Yale Journal of Health Policy, Law & Ethics, Winter 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+Yale+J.+Health+Pol'y%2c+L.+%26+Ethics+21&MT=Cowles" 11 Yale J. Health Pol'y, L. & Ethics 21. Living Wills: is It Time to Pull the Plug? Dorothy D. Nachman. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+289&MT=Cowles" 18 Elder L.J. 289. Nationalizing Health Care Reform in a Federalist System.. James G. Hodge, Jalayne Arias, and Ron Ordell. (Arizona State Law Journal, Winter 2010-2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1245&MT=Cowles" 42 Ariz. St. L.J. 1245. LEGISLATION North Carolina. Protection Of The Freedom To Choose Health Care And Health Insurance. North Carolina has passed legislation concerning the protection of the freedom to choose health care and health insurance. Among other things, the legislation prohibits laws or rules compelling a person to provide for health care services or medical treatment for that person; contract with, or enroll in, a public or private health care system or health insurance plan; or interfere with a person's right to pay directly for lawful health care services or medical treatment. It also prohibits imposing a penalty, fee, or fine on a person for failiing to provide for health care or medical services for that person, or enrolling in public or private health care systems or insurance plans. Individuals aggrieved by a violation has standing to bring a private right of action for the violation, and the state Attorney General has the duty and standing to bring or defend a State or federal action or proceeding on behalf of North Carolina residents to enforce the provisions of this section. The provisions are not intended to affect the common law doctrine of necessaries; any law concerning what are lawful medical procedures and who may provide them; the rights and duties of health care agents under a health care power of attorney; parental or guardian rights in determining health care given a minorl the screening of newborns of certain disorders, and of children entering kindergarten in public schools; ordered workman's compensation treatment; treatment under involuntary commitments for mental illness or substance abuse; mental and physical examinations to establish paternity; the taking of DNA or genetic evidence; qny law requiring the provision of health insurance for employees as a condition of receiving State economic incentives; or the examination and testing of persons to determine possible exposure to nuclear, biological, or chemical agents caused by a terrorist incident. (2011 North Carolina House Bill No. 2, North Carolina 2011 General Assembly - 2011 Regular Session; Title: Protect Health Care Freedom., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+NC+H.B.+2+(NS)&MT=Cowles" 2011 NC H.B. 2 (NS); Web:  HYPERLINK "http://www.ncga.state.nc.us/Sessions/2011/Bills/House/PDF/H2v6.pdf" North Carolina Legislature. Virginia. Electronic Access to Health Records. Virginia has passed legislation which provides that health records, disclosure of which have been authorized by a patient or as otherwise allowed by state law, are to be made available electronically but only to the extent and in the manner authorized by federal law. An exception is made for health care entities where (1) the electronic format is not reasonably available without additional cost to the health care entity, (2) the records would be subject to modification in the format requested, or (3) the health care entity determines that the integrity of the records could be compromised in the electronic format requested. (2010 Virginia House Bill No. 2292, Virginia 2011 Regular Session; Title: Health Records; Electronic Access., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+H.B.+2292+(NS)&MT=Cowles" 2010 VA H.B. 2292 (NS); Web:  HYPERLINK "http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+HB2292ER+pdf" Virginia Legislature. Irrevocable Trusts--See Trusts (Generally) Probate--See Estate/Trust Administration and Probate Retirement ARTICLES The Internal Revenue Service Correction Program for Tax-Qualified Retirement Plans. Emily W. Mao, Anna M. Grant. (Practical Lawyer, February 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=57+No.+1+Prac.+Law.+39&MT=Cowles" 57 No. 1 Prac. Law. 39; Web:  HYPERLINK "http://files.ali-aba.org/thumbs/datastorage/lacidoirep/articles/TPL1102_MaoGrant_thumb.pdf" Practical Lawyer. IRS DECISIONS, REGULATIONS, AND GUIDANCE IRS. IRS Issues Announcement Correcting User Fees for Plan Documents. On January 31, the IRS issued Announcement 2011-8 correcting  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Rev.+Proc.+2011-8&MT=Cowles" \t "_top" Rev. Proc. 2011-8 by clarifying that the user fee for a basic plan document with one adoption agreement applies to both a mass submitter and a nonmass submitter and that the fee for master or prototype sponsor's nonmass submission applies to each additional adoption agreement. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Announcement+2011-8&MT=Cowles" Announcement 2011-8, 2011-5 I.R.B. 446, 2011 WL 281778 (January 31, 2011); Web:  HYPERLINK "http://www.irs.gov/irb/2011-05_IRB/ar11.html" Announcement 2011-8, 2011-5 I.R.B. 446 (January 31, 2011). IRS. Section 219 -- Retirement Savings. The IRS determined that the payment of wrap fees by accountholders of the investment advisory accounts described in the ruling will not be deemed contributions to the clients' traditional IRAs or Roth IRAs if paid directly from funds that are not part of the accountholders' respective IRAs or Roth IRAs. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104061&MT=Cowles" PLR 201104061, 2011 WL 267858 (January 28, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104061.pdf" PLR 201104061, IRS Written Determinations (January 28, 2011) IRS. Section 408 - Individual Retirement Accounts. The IRS waived the 60-day rollover requirement with respect to distributions from taxpayers’ individual retirement accounts after the taxpayer asserted failure to accomplish a timely rollover was due to: failure of the receiving financial institution to follow taxpayer’s instructions to rollover the distribution check into an IRA but rather placed it into a non-IRA Certificate of Deposit. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104051&MT=Cowles" PLR 201104051, 2011 WL 267848 (January 28, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104051.pdf" PLR 201104051, IRS Written Determinations (January 28, 2011). an error by taxpayers’ investment adviser, after the financial institution failed to assure that the rollover amount was transferred to an IRA with the custodian of the pooled investment fund recommended by the adviser. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104053&MT=Cowles" PLR 201104053, 2011 WL 267850;  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104054&MT=Cowles" PLR 201104054, 2011 WL 267851;  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104055&MT=Cowles" PLR 201104055, 2011 WL 267852;  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104056&MT=Cowles" PLR 201104056, 2011 WL 267853;  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104058&MT=Cowles" PLR 201104058, 2011 WL 267855;  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104059&MT=Cowles" PLR 201104059, 2011 WL 267856; and  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104060&MT=Cowles" PLR 201104060, 2011 WL 267857 (January 28, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104053.pdf" PLR 201104053,  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104054.pdf" PLR 201104054,  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104055.pdf" PLR 201104055,  HYPERLINK "C:\\West\\Legislative Updates\\2011 February\\201104056" PLR 201104056 ,  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104058.pdf" PLR 201104058,  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104059.pdf" PLR 201104059, and  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104060.pdf" PLR 201104060, IRS Written Determinations (January 28, 2011). failure of taxpayer’s financial institution's representative to follow taxpayer’s instructions on changing investment vehicles for the IRA resulting in the amount being withdrawn from the IRA and placed in a non-IRA savings account rather than moving to another IRA account within the financial institution. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104057&MT=Cowles" PLR 201104057, 2011 WL 267854 (January 28, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1104057.pdf" PLR 201104057, IRS Written Determinations (January 28, 2011). an error by taxpayer’s financial advisor after he admitted that he unintentionally failed to follow taxpayer's request to transfer an amount, which had been withdrawn from taxpayer’s IRA and deposited into another account, from the account back into the IRA to complete a rollover before the expiration of the 60-day period. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103058&MT=Cowles" PLR 201103058, 2011 WL 192126 (January 21, 2011); Web:  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103058.pdf" PLR 201103058, IRS Written Determinations (January 21, 2011). LEGISLATION Illinois. Changes to Retirement Systems and Pension Funds; Indemnification of Trustees and Certain Asset Management Goals. Illinois has passed legislation amending the Illinois Pension Code. The law requires that every retirement system, pension fund, or other system or fund established under the Code indemnify and protect the trustees, staff, and consultants against all damage claims and suits when damages are sought for negligent or wrongful acts alleged to have been committed in the scope of employment or under the direction of the trustees (indemnification was discretionary). It also provides that a retirement system's, pension fund's, or investment board's goals for the management of assets in specific asset classes by emerging investment managers are to be based on the percentage of total dollar amount of assets to be managed for investment service contracts (rather than the percentage of total dollar amount of investment service contracts) let to minority owned businesses, female owned businesses, and businesses owned by a person with a disability. The solicitation or acceptance of costs associated with educational purposes is not prohibited in provisions that prohibit gifts. (2009 Illinois Senate Bill No. 2525, Illinois Ninety-Sixth General Assembly - Second Regular Session; VERSION: Enrolled. Adopted 2/4/2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2009+IL+S.B.+2525+(NS)&MT=Cowles" 2009 IL S.B. 2525 (NS); Web:  HYPERLINK "http://www.ilga.gov/legislation/fulltext.asp?DocName=&SessionId=76&GA=96&DocTypeId=SB&DocNum=2525&GAID=10&LegID=49170&SpecSess=&Session=" Illinois Legislature. Same Sex Marriages; Civil Unions; Domestic Partnerships LEGISLATION Hawaii. Rights of Persons in Civil Unions. Hawaii has passed legislation that extends the same rights, benefits, protections, and responsibilities of spouses in a marriage to partners in a civil union. The act takes effect 1/1/2012. (2011 Hawaii Senate Bill No. 232, Hawaii Twenty-Sixth Legislature - Regular Session of 2011; Title: Relating To Civil Unions., VERSION: Adopted). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+HI+S.B.+232+(NS)&MT=Cowles" 2011 HI S.B. 232 (NS); Web:  HYPERLINK "http://www.capitol.hawaii.gov/session2011/bills/SB232_HD1_.pdf" Hawaii Legislature. OTHER U.S. District Court. Court Denies Attempt to Stop Challenge by Same-Sex Couples of Provisions Interfering with Access to LTC Insurance. On January 18, the U.S. District Court for the Northern District of California denied the government’s motion to dismiss a suit brought by California public employees and their same-sex spouses against the federal and state government challenging the constitutionality of section three in the Defense of Marriage Act, and  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+7702B(f)&MT=Cowles" I.R.C. Ї 7702B(f) which interferes with their ability to participate in a state-maintained plan providing long-term care insurance. Federal defendants had filed motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim. However, the court held that the plaintiffs had satisfied injury in fact requirement for standing and had sufficiently stated claims for equal protection and due process. Westlaw: Dragovich v. U.S. Department of the Treasury --- F.Supp.2d ----,  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WL+175502&MT=Cowles" 2011 WL 175502 N.D.Cal., 2011 (January 18, 2011); Web: U.S. District Court – N.D. CA  HYPERLINK "http://www.cand.uscourts.gov/home" \t "_top" Dragovich v. U.S. Department of the Treasury, N.D. Cal., No. 10-01564 CW (January 18, 2011) (Information about this case is available on the U.S. Court's PACER system. A subscription to PACER is required.) CRS. CRS Issues Report Examining Effect of Government’s Failure to Recognize Same-Sex Marriages on Retirement Benefits. On January 7, the Congressional Research Service issued a report “The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits, Pensions, and Individual Retirement Accounts (IRAs)” examining how the federal government’s failure to recognize same-sex marriages potentially affects the retirement income security of these couples. Under current law, same-sex spouses are not eligible for Social Security benefits, pension benefits regulated by ERISA, or IRA benefits available to spouses because they are unable to meet the gender-based definitions in various federal acts. However, the legalization by five states and Washington D.C. of same-sex marriages creates questions as to how the legalization of these marriages at the state level affects same-sex spouses’ eligibility for and payment of these benefits. [Congressional Research Service reports are not directly available to the public. The reports are made public through requests to Members of Congress. Secondary sources include online legal services, like BNA's Taxcore documents available on Westlaw (this report is  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+006+BNA+Taxcore+053&MT=Cowles" 11 No. 006 BNA Taxcore 053 (January 7, 2010)). Incomplete collections also exist on the web, often collected by subject. See  HYPERLINK "http://www.opencrs.com/" http://www.opencrs.com]. Small and Mid-Size Law Firm Practice ARTICLES Can Hiring a Coach Enhance Your Practice and Your Life? Andrea Goldman, Stephen E. Seckler. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+16&MT=Cowles" 28 No. 1 GPSolo 16. Cleaning Solutions for the Toxic Workplace. Rodney S. Dowell, Jeff Fortgang. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+26&MT=Cowles" 28 No. 1 GPSolo 26. Cultivating Relationships Using Linkedin. Nancy Roberts Linder. (Marketing the Law Firm, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+5&MT=Cowles" 26 No. 10 Marketing L. Firm 5.Web:  HYPERLINK "http://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154805-1.html" Marketing the Law Firm (subscribers only). Estate Planning for Lawyers. Patti S. Spencer. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+38&MT=Cowles" 28 No. 1 GPSolo 38. Life Can Be Difficult, Misery is Optiona; Taking Responsibility and Finding the Solution Within. Rick B. Allan. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+48&MT=Cowles" 28 No. 1 GPSolo 48. Lunch with Ami: Helping Lawyers Overcome Stress. Kenneth J. Hagreen. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+42&MT=Cowles" 28 No. 1 GPSolo 42. The 15-minute Sabbatical. Greg Zbylut. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+8&MT=Cowles" 28 No. 1 GPSolo 8. Get the Balance Right! Joseph A. DeWoskin. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+5&MT=Cowles" 28 No. 1 GPSolo 5. Insurance and Retirement Planning for Solos and Small Firms. Michael Broad. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+34&MT=Cowles" 28 No. 1 GPSolo 34. It's All About You. Jennifer J. Rose. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+4&MT=Cowles" 28 No. 1 GPSolo 4. Make Your Office Bearable. Joan M. Burda. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+30&MT=Cowles" 28 No. 1 GPSolo 30. Practicing Law in a Precarious World. Seth Rosner. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+22&MT=Cowles" 28 No. 1 GPSolo 22. Reach Out to a Multicultural Clientele. Joshua Daley Paulin. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+64&MT=Cowles" 28 No. 1 GPSolo 64. Ride the Wave, Balance Your Practice. Gregory J. Lawless. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+12&MT=Cowles" 28 No. 1 GPSolo 12. Starting Your Own Support Group. Tim Gebhart. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+62&MT=Cowles" 28 No. 1 GPSolo 62. Surviving Your First Ten Years as a Lawyer; Find Your Passion...and Four Other Stepping Stones. Matthew DeVries. (Practical Lawyer, February 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=57+No.+1+Prac.+Law.+33&MT=Cowles" 57 No. 1 Prac. Law. 33; Web:  HYPERLINK "http://files.ali-aba.org/thumbs/datastorage/lacidoirep/articles/TPL1102-DeVries_thumb.pdf" Practical Lawyer. “The First Thing We Do ...” Identifying Violent Clients and Defusing Dangerous Situations. Todd C. Scott. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+52&MT=Cowles" 28 No. 1 GPSolo 52. Time-Saving Tips for Using Social Media. Timothy B. Corcoran. (Marketing the Law Firm, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+2&MT=Cowles" 26 No. 10 Marketing L. Firm 2; Web:  HYPERLINK "http://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154802-1.html" Marketing the Law Firm (subscribers only). Using Videos in Your Marketing Mix. New Ways to Leverage an Old Family Friend. (Marketing the Law Firm, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+3&MT=Cowles" 26 No. 10 Marketing L. Firm 3; Web:  HYPERLINK "http://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154804-1.html" Marketing the Law Firm (subscribers only). WP & Other Office Suites: You Don't Need Ms Office to Be Office-Compatible. (Lawyer's PC, March 1, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+11+Law.+PC+1&MT=Cowles" 28 No. 11 Law. PC 1. Yes, What About Me? David Leffler. (GPSolo, January/February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+60&MT=Cowles" 28 No. 1 GPSolo 60. Your Logo is Not Your Brand. Jeremy Hoders. (Marketing the Law Firm, February, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+1&MT=Cowles" 26 No. 10 Marketing L. Firm 1; Web:  HYPERLINK "http://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154801-1.html" Marketing the Law Firm. IRS DECISIONS, REGULATIONS, AND GUIDANCE IRS. IRS Issues Announcement Correcting User Fees for PLRs. On January 31, the IRS issued Announcement 2011-7 correcting two references to user fees in  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Rev.+Proc.+2011-1&MT=Cowles" \t "_top" Rev. Proc. 2011-1. The first correction addressed fees for requesting substantially identical letter rulings for multiple entities, such as for two or more identical trusts; the second pertains to identical changes in methods of accounting requested on a single Form 3115. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Announcement+2011-7&MT=Cowles" Announcement 2011-7, 2011-5 I.R.B. 446, 2011 WL 281777 (January 31, 2011): Web:  HYPERLINK "http://www.irs.gov/irb/2011-05_IRB/ar10.html" Announcement 2011-7, 2011-5 I.R.B. 446 (January 31, 2011). OTHER NAEA. NAEA Urges House to Repeal Burdensome Form 1099 Reporting Requirements. On January 25, the National Association of Enrolled Agents sent a letter to Chairman Dave Camp and Ranking Member Sander Levin of the House Ways and Means Committee urging representatives to take action on H.R. 4, the Small Business Paperwork Mandate Elimination Act of 2011, which repeals Section 9006 of the Patient Protection and Affordable Care Act ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=Cowles" P.L. 111-148) that mandates some of the more burdensome Form 1099 reporting requirements on small businesses. Section 9006 requires businesses, beginning in 2012, to issue Forms 1099 to corporations for purchases of $600 or more for goods and services with copies submitted to the IRS. The letter also expressed concern over the requirement imposed by the Small Business Jobs Act ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-240&MT=Cowles" P.L. 111-240) that persons receiving rental income from real property file information returns for payments of $600 or more during the year for rental property expenses. Web:  HYPERLINK "http://www.naea.org/MemberPortal/Advocacy/Comments/Camp_Levin_Letter_01252011.htm" Letter to Representatives Camp and Levin Regarding Form 1099 Reporting, NAELA (January 25, 2011). CRS. CRS Report Examines New 1099 Reporting Requirements. On January 28, the Congressional Research Service issued a report, "1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010" examining the amendments to  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+6041&MT=Cowles" \t "_top" I.R.C. Ї 6041 made by these two acts, objections to the amendments, and proposed legislation to modify or repeal the new reporting requirements. It also discusses enforcement of the requirements, and outlines penalties for failure to comply with them. Opponents of the recent expansions argue that the changes impose too great a burden, mainly on small businesses. [Congressional Research Service reports are not directly available to the public. The reports are made public through requests to Members of Congress. Secondary sources include online legal services, like BNA's Taxcore documents available on Westlaw (this report is  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+020+BNA+Taxcore+079&MT=Cowles" 11 No. 020 BNA Taxcore 079 (January 31, 2010)). Incomplete collections also exist on the web, often collected by subject. See  HYPERLINK "http://www.opencrs.com/" http://www.opencrs.com]. Senate. New Bill Aims to Stop Patenting of Tax Strategies. On January 25, Senate Finance Committee Chairman Max Baucus (D-Mont.) introduced the Equal Access to Tax Planning Act of 2011 (S. 139) aimed at preventing the patenting of tax strategies. The bill provides that “[f]or purposes of evaluating an invention under section 102 or 103 of title 35, United States Code, any strategy for reducing, avoiding, or deferring tax liability, whether known or unknown at the time of the invention or application for patent, shall be deemed insufficient to differentiate a claimed invention from the prior art.” The controversy over whether tax strategies should be patentable has been ongoing ever since the courts ruled in favor of patenting business methods in 1998. Westlaw: HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+139&MT=Cowles"2011 CONG US S 139HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=SB.+139&MT=Cowles", 112th Congress, 1st Session (January 25, 2011); Web:  HYPERLINK "http://www.gpo.gov/fdsys/pkg/BILLS-112s139is/pdf/BILLS-112s139is.pdf" S. 139, 112th Congress, 1st Session (January 25, 2011). Senate. Bill to Repeal Expanded 1099 Reporting Reintroduced in Senate. On January 25, Senate Finance Committee Chairman Max Baucus (D-Mont.) reintroduce  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+72&MT=Cowles" \t "_top" S. 72 that would repeal Section 9006 of the Patient Protection and Affordable Care Act ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=Cowles" P.L. 111-148) mandating expanded Form 1099 information reporting. No offset for the cost of the reform is proposed. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+72&MT=Cowles" 2011 CONG US S 72, 112th Congress, 1st Session (January 25, 2011); Web:  HYPERLINK "http://www.gpo.gov/fdsys/pkg/BILLS-112s72is/pdf/BILLS-112s72is.pdf" S. 72, 112th Congress, 1st Session (January 25, 2011). CRS. CRS Report Analyzes Impact of New Form 1099 Reporting Requirements. On January 21, the Congressional Research Service issued a report “Economic Analysis of the Enhanced Form 1099 Information Reporting Requirements” examining the impact of the new reporting requirements enacted by the Patient Protection and Affordable Care Act ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=Cowles" \t "_top" P.L. 111-148) in an attempt to increase tax payment compliance and reduce the net tax gap. While opponents argue that the new requirements will be too burdensome to small businesses, it is suggested that these taxpayers are the largest single contributor to the tax gap and also have one of the highest rates of noncompliance. The Joint Committee on Taxation estimates that $17.1 billion in new revenues are expected to be raised, but the report points out that there are no reliable estimates of the compliance costs imposed on small businesses or the IRS, even though the analysis suggests that "costs to businesses may be lower than many argue.” [Congressional Research Service reports are not directly available to the public. The reports are made public through requests to Members of Congress. Secondary sources include online legal services, like BNA's Taxcore documents available on Westlaw (this report is  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+016+BNA+Taxcore+012&MT=Cowles" 11 No. 016 BNA Taxcore 012 (January 21, 2010)). Incomplete collections also exist on the web, often collected by subject. See  HYPERLINK "http://www.opencrs.com/" http://www.opencrs.com]. Senate. Senators Urge House to Pass Legislation Repealing New 1099 Reporting Requirements. In a letter to House Speaker Boehner on January 20, three Democratic Senators urged the House to to pass legislation ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+4&MT=Cowles" \t "_top" H.R. 4) striking the more stringent Form 1099 reporting requirements enacted as part of the Patient Protection and Affordable Care Act ( HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Pub.+L.+No.+111-148&MT=Cowles" \t "_top" Pub. L. No. 111-148), Beginning in 2012, the new provision requires all businesses to file a 1099 form with the IRS each payee for whom they have paid a cumulative of $600 or more in a calendar year. The letter noted that the Senators were confident that the Senate would act quickly on H.R. 4 once passed by the House. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=014+DTR+G-3%2c+2011&MT=Cowles" 014 DTR G-3, 2011, BNA, Inc. (January 21, 2011);  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+4&MT=Cowles" 2011 CONG US HR 4. Special Needs Trusts; Guardianships ARTICLES Wisconsin's Individual-at-Risk Restraining Order: An Analysis of the First Thirty Months. Betsy J. Abramson, Marsha M. Mansfield, and Jane A. Raymond. (Elder Law Journal, 2011). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+247&MT=Cowles" 18 Elder L.J. 247. LEGISLATION Nebraska. Duties of Guardians and Conservators; new Nebraska Uniform Adult Guardianship And Protective Proceedings Jurisdiction Act. Nebraska has passed legislation that changes the duties of guardians and conservators. The changes include requiring a guardian or conservator tol file a copy of his or her letters with the register of deeds in every county in which the ward has real property or an interest in real property; allowing contested guardianship and contested conservatorship proceedings to be resolved by alternative dispute resolution; and adding the Nebraska Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act. (2011 Nebraska Legislative Bill No. 157, Nebraska One Hundred Second Legislature - First Regular Session; Title: Statutory Effects, VERSION: Adopted). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+NE+L.B.+157+(NS)&MT=Cowles" 2011 NE L.B. 157 (NS); Web:  HYPERLINK "http://nebraskalegislature.gov/FloorDocs/Current/PDF/Slip/LB157.pdf" Nebraska Legislature. Trusts (Generally) IRS DECISIONS, REGULATIONS, AND GUIDANCE IRS. Section 1362 - Election by Small Business Corporation. The IRS concluded that a corporation’s S election was inadvertently terminated when an LLC, which was an ineligible S corporation shareholder, acquired the stock and subsequently distributed it to LLC members some of which were trusts, who failed to make the required election under I.R.C. Ї 1361(e)(3). Trusts were granted 120-day extension to file ESBT elections. Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103015&MT=Cowles" PLR 201103015, 2011 WL 192101 (January 21, 2011),  HYPERLINK "http://www.irs.gov/pub/irs-wd/1103015.pdf" PLR 201103015, 2011 WL 192113 (IRS PLR) LEGISLATION Virginia. Conveyances To Family Members Of Land Held In Trust. Virginia has passed legislation regarding conveyances to family members of land held in trust. The act authorizes localities to provide for the subdivision of a lot for conveyance to a family member if the land is held in trust where (1) all trust beneficiaries are immediate family members who agree that the property should be subdivided; (2) all beneficiaries agree to place a restrictive covenant on the subdivided property that would prohibit the transfer of the property to a nonmember of the immediate family for a period of 15 years. A locality may provide exceptions to this 15-year time period but must execute a writing reflecting such modification. (2010 Virginia Senate Bill No. 873, Virginia 2011 Regular Session; Title: Subdivision Of Lot; Localities To Provide For Conveyance To Family Member If Land Is Held In Trust., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+S.B.+873+(NS)&MT=Cowles" 2010 VA S.B. 873 (NS); Web:  HYPERLINK "http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+SB873ER+pdf" Virginia Legislature. Wyoming. Uniform Trust Code Amendments; Creditors rights and other changes. Wyoming has passed legislation relating to the Uniform Trust Code. The act provides for attachment of property in a trust by creditors or assignees of a holder of a power of appointment as specified; amends when a creditor or assignee of a trust beneficiary may reach or attach the interest of the beneficiary in a trust; provides that a married person who created a trust for his spouse is not to be treated as a settlor of the trust upon the death of his or her spouse; and provides a trust instrument may not be deemed revocable because of the settlor's receipt each year of income or principal from a grantor retained annuity trust or grantor retained unitrust as specified. (2011 Wyoming House Bill No. 159, Wyoming Sixty First Legislature - 2011 General Session; Title: Uniform Trust Code Amendments., VERSION: Enrolled). Westlaw:  HYPERLINK "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WY+H.B.+159+(NS)&MT=Cowles" 2011 WY H.B. 159 (NS); Web:  HYPERLINK "http://legisweb.state.wy.us/2011/Enroll/HB0159.pdf" Wyoming Legislature. OTHER BNA. “Sham Trusts” Set as Priority Tax Target for 2011. On January 25, Sandra R. Brown, chief of the U.S. Attorney's Office Tax Division in Los Angeles, said the Department of Justice's Tax Division will focus on combating legal-source income tax fraud as its top priority in 2011. Another priority tax target will be “sham trusts,” which aim to reduce or eliminate taxpayers’ tax liabilities through the use of various types of fraud schemes. Westlaw: 016 DTR G-8, 2011, The Bureau of National Affairs, Inc. (January 25 2011); Web:  HYPERLINK "http://www.bnatax.com/insightsdetail.aspx?id=2147485766" DOJ Tax Division to Target Legal-Source Income Fraud in 2011, BNA Tax & Accounting (January 25, 2011)  HYPERLINK \l "InThisIssue" See all articles in this issue  The Witness option in Trust Plus allows you to set your default witnesses for the documents that you will generate eliminating redundant entry of witness information. These witnesses will be brought into the Trust/Will Information area for each session where they may be changed if necessary for that specific session. For more information on entering witnesses, see the  HYPERLINK "http://west.thomson.com/signup/newsletters/estate-planner/2009-feb/article3.aspx" Witness Lines article within Members Only. Not everyone however wants to have witnesses on their documents. To make this easier for law offices, the witness functionality was enhanced in a recent software release. A new option labeled “Witnesses required” is now included on the Documents/Common tab located under System/Preferences.  For those who do not want to use the witnesses functionality, this new preference may be de-selected, and witness signature lines will no longer appear in trust agreements, asset assignment documents, property agreements, the HIPAA form and the generic living will. Statutory documents with required witness lines are not affected by this option. Members Only The  HYPERLINK "http://www.cowleslegal.com/members/members.asp" Members Only website is updated on a regular basis with new pages, articles, and tools designed for the estate planning practice. Recent additions and changes include: 2011 Tax and Social Security update information A client letter discussing the 2011 Estate Tax Update Estate Planning in the news – articles and up-to-date information Software FAQs for Trust Plus and TrusTerminator Call us today at (800) 366-1730, or email us at  HYPERLINK "mailto:west.appsupport@thomson.com" west.appsupport@thomson.com if you have any questions or would like more information on the Cowles system.  HYPERLINK \l "TechTip" Start of Tech Tip Article  HYPERLINK \l "InThisIssue" See all articles in this issue      PAGE  PAGE 2 Љ 2010 West, a Thomson Reuters business  %&'€‚ДЕЖу эфбШСЗАЈШ—Œ€xi€\€OB5h78Ѕhћ\‡OJQJaJh78ЅhJuZOJQJaJh78Ѕhр dOJQJaJhulhЁ`И0JOJQJjЋQhulOJQJUhulOJQJjhulOJQJUh78ЅhЁ`ИOJQJ h78Ѕhь ;CJOJQJ^JaJh78Ѕhр d5 hы@X5CJh78Ѕh+r(5CJ h[M5CJh78Ѕhр dCJ$jh78Ѕh~=№CJUmHnHuh78ЅhлZCJ#jh78Ѕh~=№6UmHnHuя­Ё•• $$Ifa$gdЇ $$Ifa$gdы@XAkdпP$$If–l”œжР!Р! t іР!іжџжџжџжџ4ж4ж laіlytPja$„”џ$If]„”џa$gdЇ%&Ж  [ љ њ —‡wwk[wRw ;$Ifgd5Џ$„Z$If]„Za$gdЇ $$Ifa$gdЇ$„Z$If]„Za$gdЇ$„Z$If]„Za$gdЇgkd/Q$$If–l”жFŠР!Š~И t іР!іж џџџж џџџж џџџж џџџ4ж4ж laіlytPja  ' N P a m n y z ˜ Џ А У Ч е ж њ ў     H I J Y Z іщмЯмТЯЕіЋімЋмЕіЋіž‘м†zrczVzhulhHUф0JOJQJjRhulOJQJUhulOJQJjhulOJQJUh78ЅhJuZCJaJh78ЅhvHOJQJaJh78ЅhЃPŸOJQJaJh[MOJQJaJh78Ѕh1;чOJQJaJh78Ѕh˜FOJQJaJh78Ѕht4њOJQJaJh78ЅhJuZOJQJaJh78Ѕh7ЛOJQJaJhы@XOJQJaJZ [ q | Э Ю ™ š Ь д ј љ њ ћ ќ l m n ˆ ‰ ‹ ‘ › ѓшлшгшШгОгГЈŸ†ti]PDh78ЅhoG5CJ\h78Ѕhю5С56CJ\h78ЅhoG5CJaJhulhoG0JCJ"jRhulB*CJUphџhulB*CJphџjhulB*CJUphџh78Ѕhр dCJh78ЅhАAмOJQJh[Mhр dB*phџh[M5B*phџhы@Xhы@XB*phџh[MB*phџh[Mh[M5B*phџh[Mh[MB*phџh78Ѕhр dOJQJaJњ ћ Š ‹ ІЇEFѓццйЬЬЬПWgkdžY$$If–l”жFŠР!Š~И t іР!іж џџџж џџџж џџџж џџџ4ж4ж laіlytJuZ „‚џ$If]„‚џgdЇ „Д$If]„ДgdЇ „:џ$If]„:џgdЇ „6џ$If]„6џgdЇ $$Ifa$gdЇ › œ    & , 9 : < = в г д к ч ш щ ъ ›ѕцмЪцПБПцЅ“†q“Бf“ZI=hul0JB*CJphџ jhul0JB*CJUphџh78ЅhoG>*CJaJhulhщv30JCJ(jmThul56B*CJUphџhul56B*CJphџ"jhul56B*CJUphџh78Ѕhъ n>*CJaJhulhю5С0J56CJhulhrx0JCJ"j~ShulB*CJUphџhulB*CJphџjhulB*CJUphџh78ЅhoGCJaJ›œЄЅІЇБВГ ,-.ЅІЇПРСТ/01BCьлалСЖЊž…sаЖЊž…aаž…Oа"j•XhulB*CJUphџ"jWhulB*CJUphџ"jНVhulB*CJUphџhulB*CJphџjhulB*CJUphџh78ЅhoG>*CJaJh78ЅhoG5CJ\h78ЅhoGCJaJh78ЅhoG0JB*CJphџhulhoG0JCJ jhul0JB*CJUphџ&j@Uhul0JB*CJUphџCDGIJghi‡ˆ‰Š‹ОПцъKѓъсЯСЌЯ Я~raRC7-h)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџhh^Ъhы@XB*OJQJphџ hh^Ъhы@X5B*CJ aJphџh78ЅhрY6CJaJ h78ЅhрY0J6B*CJphџ h78Ѕhь ;0J6B*CJphџhulhь ;0J6CJ)jZhul0J6B*CJUphџhul0J6B*CJphџ#jhul0J6B*CJUphџh78ЅhТAšCJh78Ѕhр dCJh78ЅhoG>*CJaJFGI‰Š‹ЇОПпрцЋЌЖЗРїїчччккбШППЈШШПП$„h„аd$If^„h`„аa$gd[M o$Ifgd[M n$Ifgd[M n$Ifgdы@X ;„h$If^„hgdы@X$„H$If]„Ha$gdЇ$a$gdЇKђѓ‰Š‹—˜’“”žŸD6=MNOщъыїцкЦцЛцїцкЇцЛцїœœ…thTtItœhfзh[M0JCJ&jЋ]h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJ\aJh)W/h[MCJaJ&j(\h[M0JB*CJUphџhfзh[M0JCJ&j“Zh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJij‘ЇЈЋРIRSфянЬРЌЬŸЬя|iXD4h[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[MB*OJQJphџhfзh[M0JCJaJ&jN_h[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџ#h)W/h[M0JG5CJOJQJaJ h)W/h[M0JGCJOJQJaJфхцїјљњM{„…)*+,X…шдЦдЕЃ|ЕдlUдЦдЕЃI>h)W/h[MCJaJh)W/h[M6CJaJ-j˜ah[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-j`h[M0J5B*OJQJUphџРњ,6’cЦЧкЙ"1'2'>'‡.џ2щщЮЮЮщХХЎ—†ХЮщo„h„а$If^„h`„аgd[M$„h„аd$If^„h`„аa$gd[MM$„h„аd$If^„h`„аa$gd[M o$Ifgd[M$„h„аdЄ$IfYD<^„h`„аa$gd[Mo„h„аdЄx$If^„h`„аgd[M…Ž !"3456Исъы|}~‘’ь)23ХЦЧйкстѕфиФфЙфѕ­Ё–ѕфи‚фЙфѕ­Ё–ѕфиnфЙфѕ] jh[MB*CJUaJphџ&jKfh[M0JB*CJUphџ&jКdh[M0JB*CJUphџh)W/h[MCJaJh)W/h[M6CJaJh)W/h[M6CJaJhfзh[M0JCJ&j)ch[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJтKLM`abcНАБВУѓпЮСЮЖЊ–ƒr^N7^)hfзh[M0J5OJQJ-jih[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[M6CJaJh)W/h[MCJaJhfзh[M0JCJaJ jh[MB*CJUaJphџ&jоgh[MB*CJUaJphџh[MB*CJaJphџУФЦкух!Ћ!Ќ!Ы!Ь!і!ј!"ыкЫБš…nVnV…A,)h)W/h[MB*CJOJQJ^JaJphџ)h)W/h[MB*CJOJQJ^JaJphџ/h)W/h[M5B*CJOJQJ\^JaJphџ,h)W/h[MB*CJOJQJ\^JaJphџ)h)W/h[MB*CJOJQJ^JaJphџ,h)W/h[M6B*CJOJQJ^JaJphџ3h)W/h[M0J5B*CJOJQJ\^JaJphџh)W/h[MB*OJQJphџ h)W/h[M5B*OJQJphџ'jh[M0J5B*OJQJUphџ ""|"}"~"™"š"З"Й"Х"Ц"m#n#a&†&‡&х&щзНщЊщ•‚tjajaVE9h[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJh)W/h[MCJh)W/h[M6CJh)W/h[M0J5CJ\%h)W/h[MB*CJOJQJ^Jphџ)h)W/h[MB*CJOJQJ^JaJphџ$hfзh[M0JCJOJQJ^JaJ2jАjh[MB*CJOJQJU^JaJphџ#h[MB*CJOJQJ^JaJphџ,jh[MB*CJOJQJU^JaJphџх&ц&ч& ' '/'1'>'L'“'^-g-h-ќ-§-ў-...ьлЮлУКЋ‘†{j^Jj?j{hfзh[M0JCJ&jmh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJaJh)W/h[M6CJaJh)W/h[M56CJaJh)W/h[MB*OJQJphџh)W/h[MCJh)W/h[MCJaJhfзh[M0JCJaJ jh[MB*CJUaJphџ&jщkh[MB*CJUaJphџ..j.k.l.„.….‡.‘.о.з1р1с1w2x2y2яуЯяТяЗЄ}lXH1X-jИoh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ$h)W/h[M6B*CJOJQJphџh)W/h[MCJaJhfзh[M0JCJaJ&jЋnh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџy222—2˜2ц2ч2ш2ќ2§2џ2 3Z3}33Ÿ3Ј3Љ3546474C4D4ёнЬКЌ—КёКЬˆtataЬнQ:нён-j^rh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[MB*OJQJphџ)jSqh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ h)W/h[M5B*OJQJphџ'jh[M0J5B*OJQJUphџhfзh[M0J5OJQJџ2333 3F4a5ˆ7П8Р8щ8Й;м@нCоCфCTJbO8TœYііээззззээРЇРээРРРР$„h„аdЄ($If^„h`„аa$gd[M$„h„аd$If^„h`„аa$gd[Mo„h„аdЄx$If^„h`„аgd[M o$Ifgd[M n$Ifgd[MD4E4F4†4К4У4Ф4P5Q5R5^5_5a5ˆ5№5љ5њ5Ќ6­6Ў6о6п6ц6ч6янЩЖяЂ’{ЂmЂяЩЖяЂ’VЂmЂяD#jh[M5B*OJQJUphџ-jluh[M0J5B*OJQJUphџhfзh[M0J5OJQJ-jхsh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџч6H7I7J7r7s7ˆ7У78"8#8Џ8А8Б8Н8О8П8щ89ђнЫНЫЌ˜…ЌqaJqНqЌ;1h)W/h[M6CJh)W/h[MB*OJQJphџ-jpxh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ#jh[M5B*OJQJUphџ)j?wh[M5B*OJQJUphџh[M5B*OJQJphџ9r9s9:::::o:x:y:;;;;;@;A;x;y;z;‡;ˆ;З;їшоЬшСшїЖЅ™…ЅzЅЖi]IiS>T>c>d>щ>ъ>…?†?‡?™?š?œ?Ѕ?їэфгЧГгЈгфгЧ”гЈгфгЧ€гЈгфгЧlгЈгфah)W/h[MCJaJ&j‚h[M0JB*CJUphџ&jh[M0JB*CJUphџ&jwh[M0JB*CJUphџhfзh[M0JCJ&jц}h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[MCJ Ѕ?Љ?Њ?7@8@9@F@G@b@c@š@›@œ@Љ@Њ@л@м@AA™BЂBЃB0CэкЬЖкЉкэ—‰t—f—[эQH[кЬh)W/h[MCJh)W/h[M6CJh)W/h[MCJaJhfзh[M0JCJ\aJ)jЗ…h[MB*CJU\aJphџh[MB*CJ\aJphџ#jh[MB*CJU\aJphџhfзh[M0JCJaJ*j.„h[M0JB*CJUaJphџh[M0JB*CJaJphџ$jh[M0JB*CJUaJphџ#h)W/h[M0JOCJOJQJ\aJ0C1C2C?C@CeCfCCžCŸCЌC­CмCнCфCѓCJDТDУDPEъзЪзПЎЂŽЎЪЎП…vj`WF:h[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџh)W/h[MCJ&jˆh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJhfзh[M0JCJaJ$jh[M0JB*CJUaJphџ*j”†h[M0JB*CJUaJphџPEQERE_E`EeFfF№FёFђFќF§FHHŽHHHšH›HЫHдHтHуHчHщHљHћHќHŽIьлалЧИЎœИаИЧИЎŠИаИЧtettTHh[MB*CJaJphџ jh[MB*CJUaJphџh_@h[MB*CJaJphџh_@h[MCJaJh)W/h[MCJaJ"jŒh[MB*CJUphџ"jƒŠh[MB*CJUphџh[MB*CJphџjh[MB*CJUphџh)W/h[MCJhfзh[M0JCJ jh[M0JB*CJUphџ&jњˆh[M0JB*CJUphџŽIIIЂIЃIНIОIJJJJJTJcJЅJeLnLБMКMнMѓMєM†N‡NˆNšN›NЕNЖNOOOьлЮлУлЗЃлЮлУ—„—„УyУлЗeлЮлУлЗQл&jІ‘h[MB*CJUaJphџ&jh[MB*CJUaJphџh_@h[MCJaJh)W/h[MCJh)W/h[M6CJh)W/h[M56CJ&jh[MB*CJUaJphџh[MB*CJaJphџh)W/h[MCJaJhfзh[M0JCJaJ jh[MB*CJUaJphџ&j‰h[MB*CJUaJphџO%O&ObOfOЖOnR`SgSxS’SІSіSїSTTT4T5T8TAT‚T†V‡VWѓтзЫСИзЊз™зˆт|hтѓтˆЫСИWKh[M0JB*CJphџ jh[M0JB*CJUphџ&jЉ’h[MB*CJUaJphџh[MB*CJaJphџ h)W/h[M0JGCJOJQJaJ h)W/h[M0JuCJOJQJaJh)W/h[M5CJ\aJh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJaJ jh[MB*CJUaJphџhfзh[M0JCJaJWWW3W4W>XGXHXлXмXнX№XёX Y Y`YaYbYjYьлалЧМЋŸ‹Ћ€Ћn]Q=]0hfзh[M0JCJaJ&j–h[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџ#h)W/h[M0Ju5CJOJQJaJhfзh[M0JCJ&jћ”h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJhfзh[M0JCJ jh[M0JB*CJUphџ&jb“h[M0JB*CJUphџjYkYpYrY~Y€Y›YœYВY Zѕ^ў^ _ ___Ћ_Ќ_­_янЩнЩнОВЈŸО|jVF/V-jЇ—h[M0JOB*CJU\aJphџh[M0JOB*CJ\aJphџ'jh[M0JOB*CJU\aJphџ#h)W/h[M0JOCJOJQJ\aJ h_@h[M0JOCJOJQJaJ#h_@h[M0JOCJOJQJ\aJh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJaJ&h)W/h[M0Ju5CJH*OJQJaJ#h)W/h[M0Ju5CJOJQJaJ jh[MB*CJUaJphџ­_Л_М_а_ъ_ы_?`@`A`V`W`q`w`ц`dddЅdІdЇdёнЫРЏЃЏ‚ЏРvlcРRF2R&jIšh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJhfзh[M0JCJaJ&j2™h[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJ#h)W/h[M0JOCJOJQJ\aJ'jh[M0JOB*CJU\aJphџhfзh[M0JCJ\aJœYq`фdхdeee‘fЩgеg(kжmзmѓmєm§mфЭФФЛЛфЅ”ффФФЛЛo„h„а$If^„h`„аgd[Mo„h„аdЄx$If^„h`„аgd[M o$Ifgd[M n$Ifgd[M$„h„аd$If^„h`„аa$gd[M$„h„аdЄ$IfYD<^„h`„аa$gd[MЇdИdЙdуdфdхdeGe€e‰eŠefff2f3f:f;fzf{f|fѕфвЧИЉ’‡ф{gфѕф‡VJ6V&jsh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџ&jо›h[M0JB*CJUphџh[M0JB*CJphџh)W/h[MCJaJh)W/h[MCJaJh)W/h[M6CJaJh)W/h[MB*OJQJphџhk0Дh[MB*OJQJphџh)W/h[MCJaJ#h)W/h[M0Ju5CJOJQJaJ jh[M0JB*CJUphџhfзh[M0JCJ|fŽfff‘fЬf"g+g,gИgЙgКgЦgЧgЩgеgоgѓтзЫЗЄ“oXJ“;-h)W/h[M56CJaJh)W/h[MB*OJQJphџhfзh[M0J5OJQJ-j`žh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[M6CJaJh)W/h[MCJaJ jh[MB*CJUaJphџhfзh[M0JCJaJоg hjjjАjБjВjЦjЧjЮjЯjkkk%k&k(k2kkВlЛlМlRmSmTmѓшнЬРЌЬЁЬн„pcнUѓшнЬРAЬ&joЂh[M0JB*CJUphџh)W/h[M56CJaJhfзh[M0JCJaJ&j~Ёh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџhfзh[M0JCJ&jчŸh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJaJh)W/h[M6CJaJTmjmkmrmsmНmОmПmгmдmжm§m?n_nhninєnѕnіnooooѕфйШМЈШ›ШйŒ‚ypфdPфѕфpFh)W/h[M6CJ&j Ѕh[M0JB*CJUphџh[M0JB*CJphџh)W/h[MCJh)W/h[MCJh)W/h[M6CJh)W/h[MB*OJQJphџhfзh[M0JCJaJ&j Єh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJ jh[M0JB*CJUphџhfзh[M0JCJ§mo*p|q•rТsУsфsхsюs u0w1wZwG|ПuƒцаццЙААЇЇааЇЇŽЙЙ$„h„аdЄ($If^„h`„аa$gd[M o$Ifgd[M n$Ifgd[M$„h„аd$If^„h`„аa$gd[Mo„h„аdЄx$If^„h`„аgd[M$„h„аdЄx$If^„h`„аa$gd[Mo>oaocoƒoŒooppp'p(p)p*p‚pНpЦpЧp_qыиыиЧГЃŒГ~ГЧlbYP?3h[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[MCJh)W/h[M6CJ#h)W/h[M56B*OJQJphџhfзh[M0J5OJQJ-j’Іh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ_q`qaqyqzq{q|qЛqЭqЮqюqїqјq„r…r†r’r“r”r•rЩrs!s"sАsБsВsРsСsТsюsьлалЧНГЊГЊЧлžŠлалЧНГЊлžkлалЧ\h)W/h[MB*OJQJphџ&j?Ћh[M0JB*CJUphџh)W/h[MCJaJ&jИЉh[M0JB*CJUphџh[M0JB*CJphџh)W/h[MCJh)W/h[M6CJh)W/h[M6CJh)W/h[MCJhfзh[M0JCJ jh[M0JB*CJUphџ&jЈh[M0JB*CJUphџюs.tbtktltјtљtњtuu u0u˜uЁuЂuTvUvVv†v‡vŽvv№vыиЧГЃŒГ~ГЧыиЧГЃgГ~ГЧUGh[M5B*OJQJphџ#jh[M5B*OJQJUphџ-jQЎh[M0J5B*OJQJUphџhfзh[M0J5OJQJ-jЪЌh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ№vёvђvww0wZw^w“w”wўz{{•{–{—{Є{Ѕ{Я{ъиЪиЙЊž”‰€udXDd9duhfзh[M0JCJ&jUБh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJh)W/h[MCJaJh)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ#jh[M5B*OJQJUphџ)j$Аh[M5B*OJQJUphџЯ{а{|| |||G|K|€|u~~~~  FG~€ŽОяуЯяТяЗЋЁ˜З‡{g‡\‡ЗяуHяТяЗ&jDЕh[MB*CJUaJphџhfзh[M0JCJ&jЛГh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJaJhfзh[M0JCJaJ&jоВh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџОПУјkm+‚4‚5‚Т‚У‚Ф‚б‚в‚ќ‚§‚4ƒ5ƒ6ƒCƒDƒuƒyƒЏƒ8…A…B…Я…ѕщпжЬжСАЄА…АСthTtGtСщпжСАЄhfзh[M0JCJaJ&jЊЗh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџhfзh[M0JCJ&j!Жh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJH*h)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJaJЯ…а…б…о…п… † †A†B†C†P†Q†‚†††Ф†3ˆ<ˆ=ˆЪˆЫˆЬˆйˆкˆ‰‰<‰ьлалХДЈ”Д‡ДХ{qhХл\HлалХДЈ&jэКh[M0JB*CJUphџh[M0JB*CJphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJhfзh[M0JCJaJ&jКh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJhfзh[M0JCJ jh[M0JB*CJUphџ&j‡Иh[M0JB*CJUphџuƒ‚†}‰/9‘s’Ѕ“љ”N–Ќ—З˜ š ššЃшшшшзЮЮХХЏЏЏЏЏЏЏЏХХЏo„h„аdЄx$If^„h`„аgd[M o$Ifgd[M n$Ifgd[Mo„h„а$If^„h`„аgd[M$„h„аd$If^„h`„аa$gd[M<‰=‰>‰K‰L‰|‰}‰‰П‰хŠюŠяŠ|‹}‹~‹‹‹Œ‹Ё‹Ђ‹/Œ0Œ1Œ>Œ?ŒiŒjŒьлЮлУКЎЄ›УŠ~jŠ_ŠУŠ~KŠ_ŠУл&jмОh[M0JB*CJUphџhfзh[M0JCJ&jSНh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJh)W/h[MCJaJhfзh[M0JCJaJ jh[MB*CJUaJphџ&jvМh[MB*CJUaJphџjŒЁŒЂŒЃŒАŒБŒЖŒЗŒюŒяŒ№Œ§ŒўŒ./3qЗŽРŽСŽNOP]^ѓпЮСЮЖЮѓЂЮСЮЖ™ƒzЖi]Ii>ihfзh[M0JCJ&jТh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJ&jBСh[MB*CJUaJphџh)W/h[MCJaJhfзh[M0JCJaJ jh[MB*CJUaJphџ&jeРh[MB*CJUaJphџh[MB*CJaJphџ^ˆ‰РСТЯа<~‡ˆ‘‘ ‘ѕфиФфЗфѕЈ”p\L5\-j…Фh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[MB*OJQJphџhfзh[M0JCJaJ&jЈУh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJ ‘6‘7‘8‘9‘˜‘Т‘Ы‘Ь‘]’^’_’p’q’r’s’Ц’є’§’ў’““‘“Ђ“Ѓ“Є“Ѕ“”H”Q”R”у”ёнЬКІ“ЬнƒlнёнЬКІ“ЬнƒUнёнЬКІ“Ьнƒ-jБЧh[M0J5B*OJQJUphџ-j Цh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџ'jh[M0J5B*OJQJUphџhfзh[M0J5OJQJу”ф”х”і”ї”ј”љ”<•“•œ••3–4–5–K–L–M–N–w–Ы–д–е–€——‚—шдЦдЕЃ|ЕдlUдЦдЕЃ|Едl>д-jnЬh[M0J5B*OJQJUphџ-jгЪh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jBЩh[M0J5B*OJQJUphџ‚—Љ—Њ—Ќ—з—˜˜˜Ё˜Ђ˜Ѓ˜Д˜Е˜З˜ё˜O™X™Y™я™№™ё™šš šš'šmšёнЬИЅЬн•~нёнЬИЅЬн•gнёнЬXEИ$h)W/h[M6B*CJOJQJphџh)W/h[MB*OJQJphџ-jФЯh[M0J5B*OJQJUphџ-j3Юh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ h)W/h[M5B*OJQJphџ'jh[M0J5B*OJQJUphџhfзh[M0J5OJQJmšsЂ|Ђ}ЂЃЃЃ%Ѓ&Ѓ-Ѓ.Ѓ~ЃЃ€ЃšЃ›ЃœЃЃЇЃэмШИЁШ“Шмs^“мL9$h)W/h[M6B*CJOJQJphџ#h)W/h[M56B*OJQJphџ)jєвh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџhfзh[M0J5OJQJ-j_бh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџЇЃЬЃХІЮІЯІeЇfЇgЇ}Ї~Ї…Ї†ЇдЇеЇжЇъЇыЇэЇюЇыиЧГЃŒГ~ГЧl^Il~lЧ:h)W/h[MB*OJQJphџ)jžеh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџhfзh[M0J5OJQJ-jдh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџЃэЇюЇЈЈOЈPЈ[Ј\ЈeЈ7Њ8ЊaЊЎЄАЃБщйТТТЙЙААщААТœТC$„h„а$If^„h`„аa$gd[M o$Ifgd[M n$Ifgd[M$„h„аd$If^„h`„аa$gd[Mn„аd$If`„аgd[Mo„h„аdЄx$If^„h`„аgd[MюЇЈЈ'ЈOЈPЈeЈЙЈљЈЉЉ™ЉšЉ›ЉБЉВЉЙЉКЉђцђцзШДЁ|lU|G|5#jh[M5B*OJQJUphџhfзh[M0J5OJQJ-jЉжh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[MB*OJQJphџhk0Дh[MB*OJQJphџh)W/h[M5CJ\h)W/h[M56CJ\КЉ"Њ#Њ$Њ4Њ5Њ7ЊaЊeЊІЊфЊхЊ€ЋЋ‚Ћ“Ћ”Ћ™ЌЂЌђнЫНЫЌ‘‡~maMmBm~7h)W/h[MCJaJhfзh[M0JCJ&jƒйh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ#jh[M5B*OJQJUphџ)jDиh[M5B*OJQJUphџh[M5B*OJQJphџЂЌЃЌ6­7­8­K­L­‰­Š­Ф­Х­Ц­й­к­ЎЎ)Ў[ЏdЏeЏяуЯяФяЙЈœˆЈ{ЈЙmaVI4(jh[M0JB*CJOJQJUphџh)W/h[MCJOJQJh)W/h[MOJQJh)W/h[M6OJQJh)W/h[M56OJQJhfзh[M0JCJaJ&jЗмh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJhfзh[M0JCJ&j"лh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџeЏђЏѓЏєЏАА,А-АdАeАfАsАtАЄАЇАжАЃБ_ВhВiВіВязТГТІ“…o“Г“ІcYPE6Тяh)W/h[MCJOJQJaJh)W/h[MOJQJh)W/h[MCJh)W/h[M6CJh)W/h[M56CJ*j#пh[MB*CJOJQJUphџh[MB*CJOJQJphџ$jh[MB*CJOJQJUphџh)W/h[MCJOJQJhfзh[M0JCJOJQJ(jh[M0JB*CJOJQJUphџ.jšнh[M0JB*CJOJQJUphџh[M0JB*CJOJQJphџіВїВјВГГ0Г1ГhГiГjГwГxГЈГЉГ…ДŽДДЕшгФгЕ x g ЕZOЕг?h[M0JB*CJOJQJphџh)W/h[MOJQJh)W/h[MCJOJQJ hfзh[M0JCJOJQJaJ.j‰сh[MB*CJOJQJUaJphџh[MB*CJOJQJaJphџ(jh[MB*CJOJQJUaJphџh)W/h[MCJOJQJaJhfзh[M0JCJOJQJ(jh[M0JB*CJOJQJUphџ.jрh[M0JB*CJOJQJUphџЃБЉГФЛCОвРгРпРЧŽЧЦЧЧЧгЧpЪqЪwЪКагжджххххммШППммШммЋ”П$„h„аd$If^„h`„аa$gd[M=„h„аd$If^„h`„аgd[M n$Ifgd[Mo„h„аd$If^„h`„аgd[M o$Ifgd[MC$ & F%„h„аЄ$If^„h`„аa$gd[MЕЕЕ+Е,Е>Е?ЕЬЕЭЕЮЕлЕмЕюЕяЕ|Ж}Ж~Ж‹ЖŒЖžЖŸЖ,З-З.З;З<ЗNЗOЗмЗшгФгЕгЅгФгЕгЅuгФгЕгЅ]гФгЕгЅ.jчh[M0JB*CJOJQJUphџ.jxхh[M0JB*CJOJQJUphџ.jяуh[M0JB*CJOJQJUphџh[M0JB*CJOJQJphџh)W/h[MCJOJQJaJhfзh[M0JCJOJQJ(jh[M0JB*CJOJQJUphџ.jfтh[M0JB*CJOJQJUphџмЗнЗоЗыЗьЗўЗџЗŒИИŽИ›ИœИВИГИ@ЙAЙBЙOЙPЙ{Й|ЙГЙшгФгЕгЅгФгЕгЅuгФгЕ`Ph[MB*CJOJQJaJphџ(jh[MB*CJOJQJUaJphџ.jœыh[M0JB*CJOJQJUphџ.jъh[M0JB*CJOJQJUphџh[M0JB*CJOJQJphџh)W/h[MCJOJQJaJhfзh[M0JCJOJQJ(jh[M0JB*CJOJQJUphџ.jŠшh[M0JB*CJOJQJUphџГЙДЙЕЙТЙУЙХЙЦЙ§ЙўЙџЙ К КККGКHКIКVКWКYКZКŸК КЁКЎКЏКВКГКъКшгТгГгЃ‹гТгГгЃsгТгГгЃ[гТгГгЃ.jМяh[MB*CJOJQJUaJphџ.jпюh[MB*CJOJQJUaJphџ.jюh[MB*CJOJQJUaJphџh[MB*CJOJQJaJphџh)W/h[MCJOJQJaJ hfзh[M0JCJOJQJaJ(jh[MB*CJOJQJUaJphџ.j%эh[MB*CJOJQJUaJphџъКыКьКљКњКќК§К4Л5Л6ЛCЛDЛJЛKЛ‚ЛƒЛ„Л‘Л’ЛФЛјМНННшгТгГгЃ‹гТгГгЃsгТгГhГSCh[M0JB*CJOJQJphџ(jh[M0JB*CJOJQJUphџh)W/h[MOJQJ.j9ђh[MB*CJOJQJUaJphџ.j\ёh[MB*CJOJQJUaJphџh[MB*CJOJQJaJphџh)W/h[MCJOJQJaJ hfзh[M0JCJOJQJaJ(jh[MB*CJOJQJUaJphџ.j№h[MB*CJOJQJUaJphџНН‘НžНŸНЪНЫНОООООCОˆП‘П’ПР Р!Р.Р/РшгФгЕ x g Е\ЕгL4гФг.j|ѕh[M0JB*CJOJQJUphџh[M0JB*CJOJQJphџh)W/h[MOJQJ hfзh[M0JCJOJQJaJ.jŸєh[MB*CJOJQJUaJphџh[MB*CJOJQJaJphџ(jh[MB*CJOJQJUaJphџh)W/h[MCJOJQJaJhfзh[M0JCJOJQJ(jh[M0JB*CJOJQJUphџ.jѓh[M0JB*CJOJQJUphџ/РYРZБВГРШРбРвРпРщРZСЦ&Ц'ЦёмЬДмЃмё–‡t`M<('jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ$h)W/h[M6B*CJOJQJphџh)W/h[MB*OJQJphџh)W/h[MCJOJQJ hfзh[M0JCJOJQJaJ.jїh[MB*CJOJQJUaJphџh[MB*CJOJQJaJphџ(jh[MB*CJOJQJUaJphџh)W/h[MCJOJQJaJ'ЦНЦОЦПЦеЦжЦнЦоЦtЧuЧvЧŠЧ‹ЧЧгЧлЧўЧ№йХЗХІ”†q”З”ІbO;'h)W/h[M56B*CJOJQJphџ$h)W/h[M6B*CJOJQJphџh)W/h[MB*OJQJphџ)j}љh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jтїh[M0J5B*OJQJUphџh[M0J5B*OJQJphџўЧNЩWЩXЩэЩюЩяЩЪЪ Ъ ЪYЪZЪ[ЪmЪnЪpЪqЪwЪ‹ЪэмШИЁШ“Шмs^“мRC9h)W/h[M56h)W/h[MB*OJQJphџh[MB*OJQJphџ)jБќh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџhfзh[M0J5OJQJ-jћh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ‹ЪўЪAЬBЬгЬдЬеЬцЬчЬ~Ю…ЮГЮДЮШЮЩЮWЯXЯYЯgЯhЯ‘ЯЏЯї№сзХсМс№БІšˆraHr:rˆБhfзh[M0JCJ\aJ0jIџh[M0JO>*B*CJU\aJphџ!h[M0JO>*B*CJ\aJphџ*jh[M0JO>*B*CJU\aJphџ#h)W/h[M0JOCJOJQJ\aJhfзh[MCJ\aJhfзh[MCJaJh)W/h[MCJaJhfзh[M0J"jИ§h[M0JB*Uphџh[M0JB*phџjh[M0JB*Uphџ h)W/h[Mh)W/h[M6ЏЯАЯщЯъЯыЯааIаЗаКаОа1бlд^еeеvеwежжж-ж.жяуЯяФяЙ­ЙЁ—ŽЙ€Йm_Imд-j/ h[M0J5B*OJQJUphџ-jœ h[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-j h[M0J5B*OJQJUphџkо}о~оо€оšоЩовогоdпeпfпwпxпzп‘пЧпапбпbрcрdрuрvрwрxрЕрцряр№р‚сёнЬКІ“ЬнƒlнёнЬІ“ЬнƒUнёнЬКІ“Ьнƒ-jSh[M0J5B*OJQJUphџ-jТh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџ'jh[M0J5B*OJQJUphџhfзh[M0J5OJQJ‚сƒс„с–с—с˜с™с­сссъсыс|т}т~ттт’т­тотчтштzу{у|уŽушдЦдЕЃ|ЕдlUдЦдЕ|Едl>дЦ-jh[M0J5B*OJQJUphџ-jwh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jфh[M0J5B*OJQJUphџŽууу‘уЗуцуяу№у‚фƒф„ф–ф—ф˜ф™фСфјфхх”х•х–хЈхЉхЊхЋхбхцццЃцыкШДЁкы‘zыlыкШДЁкы‘UыlыкШДЁкы‘-j.h[M0J5B*OJQJUphџhfзh[M0J5OJQJ-j›h[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџ'jh[M0J5B*OJQJUphџЃцЄцЅцЗцИцКцлц чччІчЇчЈчКчЛчМчНчцчччшQшZш[шёшшдЦдЕЁŽЕд~gдЦдЕUЁDЁŽЕд~!h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ-jTh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jСh[M0J5B*OJQJUphџёшђшѓш щ щщщyщzщ{щ‹щŒщщŽщщщъ#ъ$ъЖъшдЦдЕЃ•€ЃЦЃЕnZGЕд7h[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ)j‚h[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jчh[M0J5B*OJQJUphџЖъЗъИъЪъЫъЭъіъ5ы>ы?ымыныоыћыќыььdьeьfьшдЦдЕЁŽЕд~gдЦдЕUG2U)jћ"h[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ-jR!h[M0J5B*OJQJUphџh[M0J5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jПh[M0J5B*OJQJUphџfь|ь}ь‘ь’ьЖь эээВэГэДэбэвэйэкэ:ю;ю<юRюSюgюёпЮМЈ•ЮqZёЮпL7пёпЮ)jг%h[M5B*OJQJUphџh[M5B*OJQJphџ-j*$h[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ h)W/h[M5B*OJQJphџ#jh[M5B*OJQJUphџhfзh[M0J5OJQJgюhюДювюлюмюoяpяqя„я…я†я‡я›яЬяеяжяh№i№j№|№}№№œ№е№о№п№|ёэйЦЕЁ‘zЁlЁЕэйЦЕЁ‘UЁlЁЕйЦЕЁ‘-j—(h[M0J5B*OJQJUphџhfзh[M0J5OJQJ-j'h[M0J5B*OJQJUphџh[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ#h)W/h[M56B*OJQJphџ|ё}ё~ё›ёœёЃёЄёђђђђђђIђMђ„ђсђтђ}ѓшдЦдЕЃ•€ЃЦЃЕqe[RA5h[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџ)jг+h[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-j**h[M0J5B*OJQJUphџђ ђIђћѕќѕіУћkbg @“”ИЙТ%&2xyŒііпііппппппжжііРііРжжіo„h„аdЄx$If^„h`„аgd[M n$Ifgd[M$„h„аd$If^„h`„аa$gd[M o$Ifgd[M}ѓ~ѓѓѓ‘ѓ‘єšє›є.ѕ/ѕ0ѕCѕDѕѕ‚ѕМѕНѕОѕбѕвѕљѕћѕьлалЧМЋŸ‹Ћ€ЋМocOoBoМ9h)W/h[MCJhfзh[M0JCJaJ&j60h[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџhfзh[M0JCJ&jЁ.h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJhfзh[M0JCJ jh[M0JB*CJUphџ&j-h[M0JB*CJUphџћѕііOіВїГї?ј@јAјMјNјПљРљLњMњNњZњ[њљњўњџњ^ћ_ћ`ћ№фкбРД Р•РбРДР•РбvdVAd)j'4h[M6B*CJUaJphџh[M6B*CJaJphџ#jh[M6B*CJUaJphџh)W/h[MCJaJ&j 2h[M0JB*CJUphџhfзh[M0JCJ&j1h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџ`ћІћЇћУћШћ§ћћќќќ“§”§•§Ђ§Ѓ§џѕџќџ ЈЉЊёпдШОЕЄ˜„ЄyЄЕдkдXJ4X*jы6h[M0JB*CJUaJphџh[M0JB*CJaJphџ$jh[M0JB*CJUaJphџh)W/h[M5CJ\aJhfзh[M0JCJ&jT5h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJaJ#jh[M6B*CJUaJphџhfзh[M0J6CJaJЊФХй)*OPQghjkrІenoџѓреФГЇ“ГѓГФе‡}tе`ЇI`?`h[M0JCJaJ,jG9hfзh[MB*CJUaJphџ&jhfзh[MB*CJUaJphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJ&jŽ8h[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџ h)W/h[M0JGCJOJQJaJh)W/h[MCJaJ$jh[M0JB*CJUaJphџhfзh[M0JCJaJš›žде'()/0abiЈћќъйРъЕЊ™y™l™ЊcWMD3 jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJhfзh[M0JCJaJ&jW<h[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџh)W/h[MCJaJhfзh[MCJaJ0jк:hfзh[M0JB*CJUaJphџ!hfзh[M0JB*CJaJphџ*jhfзh[M0JB*CJUaJphџќ—˜™žŸђѓ€Žіџ ‘ ’ “ Є Ѕ м н - ѓпЮУЮКЮѓІЮУЮК›Š~jŠ_Š›NBh[MB*CJaJphџ jh[MB*CJUaJphџhfзh[M0JCJ&j@h[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJ&j ?h[M0JB*CJUphџh)W/h[MCJhfзh[M0JCJ jh[M0JB*CJUphџ&jj=h[M0JB*CJUphџh[M0JB*CJphџ- . / 4 5 g k Џ Е Ж L M N Z [ иЪбстуьлЮлУЗ­Є“‡s“h“ЄУZУO9*jh3Nh[M0JB*CJUaJphџh3Nh[MCJaJh)W/h[M5CJ\aJhfзh[M0JCJ&j0Ch[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MCJaJhfзh[M0JCJaJ jh[MB*CJUaJphџ&j!Bh[MB*CJUaJphџу}~™šЎўџ$%&<=?@GšюеПВПЇ–…ye…X…–ЇLB9h)W/h[MCJh)W/h[M6CJh)W/h[M56CJhfзh[M0JCJaJ&jhFh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџ h)W/h[M0JGCJOJQJaJh)W/h[MCJaJh3Nh[M0JCJaJ*jh3Nh[M0JB*CJUaJphџ0jХDh3Nh[M0JB*CJUaJphџ!h3Nh[M0JB*CJaJphџ­ЎЏЕЖ6789жзиыь#$ЗИЙЪЫяуЯяФяЛЕЛЉЁ’ЉФЉЛ‡vjVvKvhfзh[M0JCJ&jcJh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJjРHh[M0JCJUh[M0JCJjh[M0JCJU h[MCJh)W/h[MCJhfзh[M0JCJ&j!Gh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџЫщыь}~‘’“Тt}~этЬЛЂЬ•ЬтŒ}iVE1'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџh)W/h[MB*OJQJphџh)W/h[MCJhfзh[M0JCJaJ0jјKh[M0Ju5B*CJU\aJphџ!h[M0Ju5B*CJ\aJphџ*jh[M0Ju5B*CJU\aJphџh[M0Ju5CJaJ#h)W/h[M0Ju5CJOJQJaJ~"#%2<ЗOXYюя№ №йХЗХІ—„p]ІХ№FХЗХІ4#jh[M5B*OJQJUphџ-jOh[M0J5B*OJQJUphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ$h)W/h[M6B*CJOJQJphџh)W/h[MB*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-j‰Mh[M0J5B*OJQJUphџh[M0J5B*OJQJphџ_`auvxЖМёajkјљњ-ђнЫНЫЌ†}raUAa6arhfзh[M0JCJ&jФQh[M0JB*CJUphџh[M0JB*CJphџ jh[M0JB*CJUphџh)W/h[MCJaJh)W/h[MCJh)W/h[M6CJh)W/h[M56CJ\h)W/h[MB*OJQJphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ#jh[M5B*OJQJUphџ)jГPh[M5B*OJQJUphџh[M5B*OJQJphџЖ‘Y$љ(њ()Ф+Х+Ц+,, , .-///іпііЫЫііпППЏЏЃššš $Ifgd[M '$$Ifa$gd[M$„H$If]„Ha$gdЇ $$Ifa$gdЇo„h„аd$If^„h`„аgd[M$„h„аd$If^„h`„аa$gd[M o$Ifgd[M-.efgtuЇм4#=#>#г#яуЯяТяЗЈ•n]I9h[M0J5B*OJQJphџ'jh[M0J5B*OJQJUphџ h)W/h[M5B*OJQJphџ$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ$h)W/h[M6B*CJOJQJphџh)W/h[MB*OJQJphџh)W/h[MCJaJhfзh[M0JCJaJ&jMSh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџг#д#е#ъ#ы#ђ#ѓ#@$A$B$V$W$X$Y$b$Ѕ$т'ы'ь'шдЦдЕЃ•€ЃЦЃЕn[G4Ед$h)W/h[M5B*CJOJQJphџ'h)W/h[M56B*CJOJQJphџ$h)W/h[M6B*CJOJQJphџ#h)W/h[M56B*OJQJphџ)jУUh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-j*Th[M0J5B*OJQJUphџь'(‚(ƒ(˜(™( (Ё(с(т(у(і(ї(љ(њ())8)М*№йХЗХІ”†q”З”ІeVJ@7h)W/h[MCJh)W/h[M6CJh)W/h[M56CJh)W/h[MB*OJQJphџh[MB*OJQJphџ)jeXh[M5B*OJQJUphџh[M5B*OJQJphџ#jh[M5B*OJQJUphџ h)W/h[M5B*OJQJphџhfзh[M0J5OJQJ'jh[M0J5B*OJQJUphџ-jЬVh[M0J5B*OJQJUphџh[M0J5B*OJQJphџМ*Х*и*++[+\+]+™+š+Ф+Х+Ц+Ч+ф+х+ц+,,,,ѕуѕвЦВвЅвѕš~r^~S~D5h78Ѕh)`0JB*CJphџh78ЅhжdЗ0JB*CJphџhulhжdЗ0JCJ&jMZhul0JB*CJUphџhul0JB*CJphџ jhul0JB*CJUphџh[M5CJ\aJhы@X5CJ\aJhfзh[M0JCJaJ&jTYh[MB*CJUaJphџh[MB*CJaJphџ jh[MB*CJUaJphџ#h)W/h[M0Ju5CJOJQJaJh)W/h[MCJaJ,, ,G-|-}-л-м-н-ъ-ы-.J.*/-/.///I/T/]/k//„/‰0‹0—0˜0œ00й0к0л0їѓшрдрХдИдршршЈœшршршршр‡рxm[x#jM‘hN.h[MCJUaJhN.h[MCJaJjhN.h[MCJUaJh[M5CJaJhN.h[M5CJaJh[MCJOJQJaJj3uh[MCJOJQJUaJhз h[M0JCJaJjth[MCJUaJjh[MCJUaJh[MCJaJhkh[MCJaJh[MjЦZh[MU//‹0„1Д1ъ1,2\2,3-3.3/30313h3Ј3Љ3ііщщщщнідЫППЏЏЏ$„H$If]„Ha$gdЇ $$Ifa$gdЇ $Ifgd[M '$Ifgd[M $$Ifa$gd[M  & F&$Ifgd[M $Ifgd[Mл0ч0ш0щ0‚1„1\2Œ22Н2О2й2к2л2м2+3,3-3/3031323K3L3M3f3g3h3i3ѓфйбйбУЛЗЛЅЛУ–УЗ‹З‚yoi\oQoHoh78Ѕh]q*CJhulh]q*0JCJj4’hulCJU hulCJjhulCJUh78ЅhWdФCJh78ЅhАliCJhv7eh[MCJaJh[M5CJOJQJ\aJ#h[M0JB*CJOJQJaJphЬh[Mjh[MUh[M0JCJOJQJaJh[MCJaJhN.h[MCJaJjhN.h[MCJUaJhN.h[M0JCJaJi3†3‡3ˆ3І3Ї3Ј3Њ3Ћ3Ќ3­3Ў3А3Б3Г3Д3Ж3З3Й3К3Р3С3Т3У3Ф3Х3Ы3Ь3Э3Ю3Я3њэуиуЩРЏІ•‘•‘•‘•‘‡‡vmiZvZMZvh[M0J&CJmHnHujhh‰hјGк0J&CJUhјGкhh‰hјGкCJhh‰hјGк0J&CJ hјGк0J&jhјGк0J&Uh Rjh RUh78ЅhАAмCJh78ЅhсG(CJ h78ЅhсG(0J6B*CJphџh78Ѕhр dCJh78Ѕhр d0JB*CJphџhulh]q*0JCJjhulCJUjЅ’hulCJU hulCJЉ3Њ3Ћ3Ќ3­3Џ3А3В3Г3Е3Ж3ЛЋg_]]]]]]$a$gdЇDkds“$$If–l”,жœџШ!," t іііжџжџжџжџ4ж4ж laіyt€ Ь$„H$If]„Ha$gdЇDkd“$$If–l”,жœџШ!," t іііжџжџжџжџ4ж4ж laіytь4 Ж3И3Й3Т3У3Ф3Я3ј3љ3њ3ћ3§§ёя§ёо§§ж$a$gdЇ%$ ЦР! !„Д]„Дa$gd‰c% %„ќџ„&`#$gd{Y Я3ї3ј3љ3њ3ћ3яокжЭh78ЅhАAмCJh RhјGк h=T hјGкCJOJQJ^JaJ hъ nhјGкCJOJQJ^JaJ9 0&P1h:pј,[Аа/ Ар=!Аp"А #8$ %ААаАа а F№—Ie€^Дє/Xоч<Л8Z џџиџрJFIFHHџсОExifMM*bj(1r2Ž‡iЄа ќ€' ќ€'Adobe Photoshop CS2 Windows2006:11:08 12:44:16 џџ  &(.ˆHHџиџрJFIFHHџэ Adobe_CMџюAdobed€џл„            џР "џнџФ?   3!1AQa"q2‘ЁБB#$RСb34r‚бC%’S№сёcs5ЂВƒ&D“TdEТЃt6вUтeђГ„УгuуѓF'”Є…Д•ФдфєЅЕХехѕVfv†–ІЖЦжці7GWgw‡—ЇЗЧзчї5!1AQaq"2‘ЁБB#СRб№3$bсr‚’CScs4ё%ЂВƒ&5ТвD“TЃdEU6teтђГ„УгuуѓF”Є…Д•ФдфєЅЕХехѕVfv†–ІЖЦжці'7GWgw‡—ЇЗЧџк ?率џqiџ0$ЎmIXbџаьvЄ‹Е%5БПџбюіy$‰Е%-ЌџвєMЉ"эI=kџгєнЉ)ТHЁџдѕ8II$”џџеѕT’I%?џжѕT’I%?џзѕT’I%?џаѕT’I%?џйџэ„Photoshop 3.08BIM%8BIMэHH8BIM&?€8BIM 8BIM8BIMѓ 8BIM 8BIM' 8BIMѕH/fflff/ffЁ™š2Z5-8BIMјpџџџџџџџџџџџџџџџџџџџџџџшџџџџџџџџџџџџџџџџџџџџџџшџџџџџџџџџџџџџџџџџџџџџџшџџџџџџџџџџџџџџџџџџџџџџш8BIM@@8BIM8BIMcEstatePlanner_sidebkgrdnullboundsObjcRct1Top longLeftlongBtomlongRghtlongslicesVlLsObjcslicesliceIDlonggroupIDlongoriginenum ESliceOrigin autoGeneratedTypeenum ESliceTypeImg boundsObjcRct1Top longLeftlongBtomlongRghtlongurlTEXTnullTEXTMsgeTEXTaltTagTEXTcellTextIsHTMLboolcellTextTEXT horzAlignenumESliceHorzAligndefault vertAlignenumESliceVertAligndefault bgColorTypeenumESliceBGColorTypeNone topOutsetlong leftOutsetlong bottomOutsetlong rightOutsetlong8BIM( ?№8BIM8BIM8BIM Є €ˆџиџрJFIFHHџэ Adobe_CMџюAdobed€џл„            џР "џнџФ?   3!1AQa"q2‘ЁБB#$RСb34r‚бC%’S№сёcs5ЂВƒ&D“TdEТЃt6вUтeђГ„УгuуѓF'”Є…Д•ФдфєЅЕХехѕVfv†–ІЖЦжці7GWgw‡—ЇЗЧзчї5!1AQaq"2‘ЁБB#СRб№3$bсr‚’CScs4ё%ЂВƒ&5ТвD“TЃdEU6teтђГ„УгuуѓF”Є…Д•ФдфєЅЕХехѕVfv†–ІЖЦжці'7GWgw‡—ЇЗЧџк ?率џqiџ0$ЎmIXbџаьvЄ‹Е%5БПџбюіy$‰Е%-ЌџвєMЉ"эI=kџгєнЉ)ТHЁџдѕ8II$”џџеѕT’I%?џжѕT’I%?џзѕT’I%?џаѕT’I%?џй8BIM!UAdobe PhotoshopAdobe Photoshop CS28BIMџс9http://ns.adobe.com/xap/1.0/ uuid:42D84513596FDB118D15876539B59A91 uuid:43D84513596FDB118D15876539B59A91 2006-11-08T11:04:22-06:00 2006-11-08T12:44:16-06:00 2006-11-08T12:44:16-06:00 Adobe Photoshop CS2 Windows image/jpeg 3 1 720000/10000 720000/10000 2 256,257,258,259,262,274,277,284,530,531,282,283,296,301,318,319,529,532,306,270,271,272,305,315,33432;B3DA395490C036F7F67424550D83728A 1 400 -1 36864,40960,40961,37121,37122,40962,40963,37510,40964,36867,36868,33434,33437,34850,34852,34855,34856,37377,37378,37379,37380,37381,37382,37383,37384,37385,37386,37396,41483,41484,41486,41487,41488,41492,41493,41495,41728,41729,41730,41985,41986,41987,41988,41989,41990,41991,41992,41993,41994,41995,41996,42016,0,2,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,20,22,23,24,25,26,27,28,30;14F181C0A0C3032353518B128DBB1BD0 џюAdobed@џл„      џРџнџФЂ  s!1AQa"q2‘ЁБB#СRбс3b№$r‚ё%C4S’ЂВcsТ5D'“ЃГ6TdtУвт&ƒ „”EFЄДVгU(ђуѓФдфєeu…•ЅЕХехѕfv†–ІЖЦжці7GWgw‡—ЇЗЧзчї8HXhxˆ˜ЈИШишј)9IYiy‰™ЉЙЩйщљ*:JZjzŠšЊКЪкъњm!1AQa"q‘2ЁБ№Сбс#BRbrё3$4C‚’S%ЂcВТsв5тDƒT“ &6E'dtU7ђЃГУ()гуѓ„”ЄДФдфєeu…•ЅЕХехѕFVfv†–ІЖЦжціGWgw‡—ЇЗЧзчї8HXhxˆ˜ЈИШишј9IYiy‰™ЉЙЩйщљ*:JZjzŠšЊКЪкъњџк ?эпђЁ<ЏџSšџю37єЮ‡ТyљКЏПџаї?ЇўtЮ•г?џбїЏІsЄЗTџџвїџКЊџгњщ›їTџџдњ5щœпnы6џењIщŸ оКЧџжњcУ7nКŸџзњ}Уќщ›Ћuєџџањ™Рx~Ќл8џбњ­щѓЎm­СџвњЧФцеТџгњнХ|3dсгџдњїщ илˆџџећ РfСХЇџжћ#РfsOџзћ;щ|ѓ6мwџаћQРf]ИяџбћeРјцSCџвћyУ2mЉџгћ‹Чп2ŸџдћЁЧп№ўЬЙЋwџећБУп-Д?џжћСУл&ХџзћЯЧч–1џаћсУ%hџбћыCсŠПџвћїAр1WџгћљŠПџдћљŠПџећљŠПџжћљŠПџзћљŠПџаћљŠПџбћљŠПџвћљŠПџгћљŠПџдћљŠПџећљŠПџжћљŠПџзћљŠПџаћљŠПџбћљŠПџвћљŠПџгћљŠПџдћљŠПџећљŠПџжћљŠПџзћљŠПџаћљŠПџйпPDdќ!“пш№вВ № s №ЎAС8џ?€УУ8ПEstatePlanner_Newsltr_msthdPicture 1EstatePlanner_Newsltr_msthd№€R№ЙOЧ=ЊІbЛ;ѓv)ПkПЇт]Йќ5гЭ+'кjЋ?dѓО2ъ~&АfЬП.ёЕFvБЭYD ІьЖ WэешVЧоЙёЦ9З"DCОсЎЂiэ­жНV'Bа+ШqTЏЊ>щxюЙо2ЉVЎxџ%‹ XzМьн…І60žgC &е4’4Š-eNиCq)D ыЎ%šтиIЋ+Ma$49]ЇqOž˜Ц#E“/Ь</ъŽр;лЎЛС’хЊШ,Ж4ш#Yzї ЧфRˆ‰w!ђ1Жп`еДwц•PgГЋЕбFRИЦ}љOсY%cr*‚—ў|Lљ~‘TБРз‚Ќ—ч Ž*.Ч/тT8Ы…еB›)J?Š'"!№пm[՘‘тƒUђсмгя Iі5|М~žCЫУ›Р—=ў?ЋЧ†лz|7жФІыЅT/Т§яЂjА }ЕбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4E№ц>6h”ІШЎB6ВхOШГo@ˆ$є…)Žђ<Є(аd )ђ)<*iНЭкЌЫЦnЌH‹& “Сєрz8kШдR–јмЖpŠфoЖљ[т?GВœј…ЈЎеС Ђ&XЊ&IR,—‰BDЅUІЂ{”Cp РCтЏПЙКЧ]>Ъ§Ў†щ†ŽkИџH&€ЛяЎ>#hеv4№%jCпл=’іс–ГвRƒ˜h“IКЊGF]МŒbъЙs:( fЄициЧи~:ц ‚gkЈvƒO žі.šй)RЪŽК~uчoияГм;YьгQдКю,…ГфEOШВ…NШт:1vбuxГШИlWюцЄ! š"u1Иь›‘2 CЕЏ;œ5кtёрЁЧ Ј:/o2U@@ЅњV‘T‚Х!—ATЬP2j”‡!Рw§m‡ZшœДзPTпx %8ЇП"^TXЄTDGrЁ ќ>єяЉБфH<–B8ЌYнЫ€9бlЧШю Jў„ Pм? жQ|ЕїV?+_Ыу‡+•_"Р`љ‘g)wјэчTЉ†сљ†њ“із žkЋуэксUW?Ыќ> уљѓ/“–ћrџ_шеЏтУeyЌ?взњVЛЕѕђёбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4Dбw0,?“ЙKъиO  "ЋeGˆЫ%LU9 PЂšХфˆ™ЩЉwggу;ВЯЩК§ыђцhї˜zжa<–#ЕƒsНаЇЇіO­жЧ‘њ§va8СЃ“2Ае'›'wЉО'"fQCƒe@Р)9LL‰џ0q,ІДОьрV‡˜ъ:„Ѓ‹œc=>oЎ<]5‘„‰ˆ67†тмР_O›Žр:ыц0ё<—Jšј,И]uЊцО™і_ZцSЎзЎXjыъШщvбЭ"%ТьžѓГ‘ЂGEтdSoИ€je.x|CVšћ}Дф5шАКFзkѕ.вjП=ЏgюЇW{mммI’l”ЊЎ4 П†ЩзДюіTjiи[VdZ;Š­У(фэХм”„Ъ)Р &b>Ёщ­–щї3ХфY€fwв'@бФзФ№*<0В:iЋFд4sqф}Ъ§C# k2HСH1‘‡U2Ѕъ!гYгЗhL ЗzбEбXЈјИЦ(яыЊщ-Ÿ’ WаGЩ_вИ<†Њ ьжZЧTРOАЗжjМЌтк”фkE“nіeЫDіŽ„dЉУK?2h&;Ц8УЎііЌž@Ъш/ЫжžlvЦё?"№Eмпv.иїxЏ+ЖЙ–8Ѓ <2K лФI4ѓ‚э yš_œБњB”ч#PPЛ• ]mVж–651Д>CJ“ЎЃ єњз>їS^Еі­kI6nќ„Х*ЩЇБбРLtЮPљ‰„yЄЁ6є1vќ57тžЭGгЪk‰t:Бюи>ЂнhЮe ]ŸЁ?жљ‹­ВЮьаAQtщ6ГNр‚UWO $!YЌgh‹ERL|Q(Е]ieЭs.ˆ;\бCЛ=AсЊ №ћЭ'hхШŽkлЪіOсЁЌuЩУJAXтc' eЭЩ^GKЕIы%“1Й@ЩЌ"†сЏ2–T8QР}JЬ№)РЎ…дŒѓ$ўЁV­Рю˜ з)ЩИяШХLЅр !Ок‡-ї”*h&JŠlviї9еŸIoВ лЄАСњІ1‡aиwзX2myњT+–Рг]Ѓ_B‰Пz$>ЛЧѕь>?ћ&ќЖјђсОћoјяОІ|p§qOJЫ№ЮйУ^‹Yк§_9)ЫP`В5F_)@ПГуцЩЏk€‹)M!+ *UД)х!J*™SCwhzы~pВ1оMc$XїˆяK}Чѕ:;ц+=Ћ eУrвшї€тGД|сmЇYНЕ3FFЋу ЗZяL'эŽ4Žw?ЩЌB*3{(ЉžИŽЫrЏS!›Б8Sn ‰Ф@q9ЩAпXЛ/ю/Ё0Ц!КЛR•„'Ј[MЄНЛypлh­оѓЅxpЎДyщб2э›лS фkF0ДѕЎєў~ІщЋIpD,ЃШжR‰“‰ЗѕBЛт…Fщˆ6c`яЌЅŒwіїаˆd€эЁ#ZBGдЅмНЛgpыimо^У­8pЎ•xыб}^мдоич™|[ўБŸаз^Љ(R–B*(lѕrІейI)4PTЊ”Т;;_а[ђчНуМ‡ЗlтШ€вЕЉЉцр9(n7ћdК‚škжœšЦmЬL’яWA  ЮUfk'щa ШфA&юЬC›іjzъ›р6pт{ёГ1г_@b†КŠъ?r8ЁЩ{л…Ž З<ƒCуЫўтеŽНkIЂ+…дŽЊ—Гђе\QŒЧpŒ&Ÿƒx`–1ї•№2he$Зт1FфБС}ЙЩ›зmgИћ‡№CЖ/2IоZ=ъвš КЄЯіі+ЙБЏХхт[;Px9Žфі;‹\9T8’ ьvJѓt.ьŸЖAЧЃ‡6ИsњEbНщю}пѕ”2.J=ІA{r‚ЊК<фiІвЈБ”AЪ‹K‚BDšЊUœЗpm‰ЬХŠ ЏѓПЪьЯlч|›ТщЛmСЦ;†шIхƒъIOьМjгЃšпfЦwMžZЯ|^цHP:3ЫњЭ?YП+xРžПк[м?#їO$bŒђЮ)[ц=an‰МUX + qлаŽpТz5UЛyІNG’j@Oт:в;žЪ <ЩфKQCЉqзЂПБ|ЗVя‘Рnc€=5рЗНTxнЛд~„Щ•0х Њпˆ€ќ>Pпђ SлфZ( †е•ьvнW–яѓYБ-П=a‡tлЂ\‘YЧcTЩqёВЉ>‡†I7&u]l‹dTQЛ9R0X шЩўЙУчљ€uЛvфвK$žс€ъRЇ…wi(ЛsЌ ,TЪцšФХ3ђљ@Šn%M‡]d“ЪљƒЩ }‹мД6A-кћЏW+TбlфЎ@["]L,ˆЭZЉ"рЄЏЭ907u†(‰XGˆ”=5цYћИл”˜эивюuц}jЦЮнЮ­fЄšаЂЊзМчЗV_ШёИžП|АДГиІ–Ўз&ЌѕЉJЬЩЉЩЃk[”‰цмЇќT9JЈžП8jЊы —јS|mнфSЈ.лJюк5Ѕs-Дsy{wж•ж•сJјЩГU%вQpqUzЩ0\ ‰8nђ'q0 }wAпZ‹Ўš5 к(šŠЈcїl>ыЗюћЭіл—Œ|ляёсОп]О:уу›N:)žS6ювЋ\š§F_&ІˆЎAПХцў{œў‡иЕ­w‡ќnыь7яЕZрџŠУін)пŸёyšПžрџЁѕн;?ў7kіїм™ЯтГ}ЁїBДОб?л^KўыO§,Ўk_ўd ƒ§ЧјЌћS§dŸхˆ/ІэмњO]/SиЯЏ8CШVЊГOрэ[МSй‹Uњe‹БBС"ŒЦЛUdбTЈQv‰ˆR4’LJ‘yДэ{ЌнЃ/ѓWw žF1‘жFв=бB M)ZPђ$WeсЧЮы{b1Д\сW8ѓ5sсЧа8/ŽєcŒ_qјkЗОЃG>@q qЏС7nо4_KDЪ>+…`ƒF!1ё‹‡DE#=2…4э+ь…ЖZыЖђ:Q.cœMhд“G5Эp;hh™Ћ{iЌЁЪл03Ь 8 žZTA<з­8зсNГNw#0гфy‡“+СbjTкI-ЋЦђ СЂ§vЮвrХwnfZЛ9•]О‰ЌxЊLЙУnљльŽW<ЮиЦJ`ˆ7tЯoвЁЉQBi7Pш\uН­ž9й{Ж MгУ+гxЈеgјSЙNЮ_b№^С”еl€ВѕКФЅR дl…nMв !1^FBQвnЅn“Шѕ,нsх/Р!х{bуfьЖючт!œрC€уРЇз4R,ђбdЇWаEхI - ђтOЂЂ”+ZнƒХJaбёiœ,ёНNxЭуЙƒЇPR-ЭWœЛШDў­x9&чW€<‚—>ХЈžСі^/:УWЂXa№uk2]э8‚ЛŽsvŽА3ЋТЙ„$ваn,(ЄU\ЂgЯЬЁѕ™й:Yс[+уXŠ”Ч.Ўп‰эNрЕЕЗЙ|јЋЇ–НСлjроZкЕл€mEE4VчЪЬу&šX›ф Z)Z њuЁ5ЇЈ‡лгАбБїМIƒ ‡ёлЧяІьмr›ˆд {kѕ,'чCРќY Х№&OЄ/эƒdCсщЋ.єТНі—9o‰œ01ПВіf…­с__*&§­ž+/*2туягорO“аЛЮіі~)Ў@ЭИDpn.]љ„7ѕžЌSaМя!!$‹$Х€­ѕ­ШП€†ђю УXЛG#Ќэ2ПpЋМЊŸ/G8R•рx№тЛцђMЭeфХ]њ{м­hБОДу\O…:Э9мŒУLc‘цLЏ‰ЉSi$ДЏШ/‹ѕл;IЫнЙ™jьцUtњ&БтЊ2ч ГчoВ9\ѓ;c)‚ нг=ПJ„nЅEЄhм]C XёжіЖxчeюи$y4cO4ЏN5т4ЃUŸсNфU;9}‹СyџbSUВЫжы•H'QВЙ7H,H„Хy GIИpr•КO#д`ГuЮC”Мw‡•э‹Œ ›ВиkЛŸˆ„np{œK\бHГЫE’œY_A•&€ДPƒЫ‰>ŠŠP­kv)„sFCХІpГЦѕ9у7Œvф AHДk5^rь!њЕрф›^ђё Жжѓ†ШŒЎ.…23P8Zр<7OЎпкќф–мC]Ї ъ>B5ЋEoу7ѕЧ&v7Ї§<…Цaн>­у|{)&Y‰dЂS#GxООбEESP8ЌЅ€zыЧqYЛ 'rфхП. |ђДWQ+Šо/qї9 MЃ-€.lm&ІŸP.ЛЉ=]_Ѕ мЛиЛНRВ“jЃњфl>cŒьж d`o•иІ!ХСжq=ѕг†)3dŠЯЃm&M~Uxбаa?€Б{bііЧ;qлwsрcwFтjF VЇBЧTŠв4ЅJЭ—‚оуVФr8бР c‡PF‡JƒЏ%t_с›—KГц]ЎУЏ “l2ГжP‰`{CJЕJЅmOтЂчМ2AђMDHйdдt &%9їд>эПЪZїMЌXзИJјк…я|ЌЗшšTA шl-ЕœиyŸvбБВMэ­k@ыВЇuГЎО:щљврэощp Ht;Nœ”hsё‰D? lIЅ)ЈIрz№зЏ5{‰рJЎ Ю-IDŽNЁ}­Ѓke мІ#IoЙHFЭEХТ`J;Ше')$Q …"ЉЋ>ЪЬ\eБ$нЛuЬ2l.<\( Iёд‚yвЇRT\§ŒVWЃШ‰энN@䂇? б_ЋќW]1S:бnјšЇmГDтќ|ЪЏVћютр4Ёаk@BМИћL]Еьб1ђ›ЕД9Юh5všв„ы_mжŽадћ}sWЏ™гт$bьаsІІКЉ@И‰V5ФLj’ Аnх^1fŽEѓ дDЭ€=Ш“3И žкЕќgwsцFіяp5вІ€7 \ xѕСŽЩE–›р/a‹kšvэЅiЉ44Ў Ž \eыЄ‹ўжЙы\kѕŠ`Ъ24Д&–n ИJЖЪAТЪX•hDЊЌ…]Йž™ 1JcˆykwќmŒэс |8~к§bЛ_Жvеkџ‡ЙйOУšю–зР>ЭUјЭ]šЧн2К-‚њу…1›Хi­#Yо.—ЈЇs“вюš!"с™пЧО‡“zсЊN—]Щб#ƒ[$š%хЇтА7Нбj2љЛЉР”“#!­h•ЁД4V”%Ф•yy‘ƒ7СcсŒ–ЙЮ$ёт>КёаE‡чкЮ0ьЯS‡Жд F6ПаЌiUђ| iЭсхŠwБ V_ТбЛR;vд–(чЉ92d\VU…`I% '=ўИПёЫЩ=œЬпRсЁ<Щ ;\в+J€E*BХ}ЖGјЌˆчл^Р~pkЦ•Д Jшv4У›eщьНYƒ{ _Ъyл Б,TБ5ЋTjXкжў-Œи!ї–lІбtŽ›e’9ˆхPLJsђдяОЪ[w=Д8й%}ЛC[SДНя•€–§EAЉ€ЎHСлйЫˆ•їmice$š эkXт+Цœxu*˜і/ИэГm0ИЪЛ†Ј8ж`a-XћP%‹HЦЯYЂХг†ˆВ‹№ЛIч5AВ`SЁШќyhТvЫБW_=дгнЙ„?qїI$€jtІ•'дЊ2qyУG qТЇN]=Rmj™4DбDM4DбDM4DбDM4DбR.2r5є4дs x‰FЋ1“Š”hоB6E“‚‰fљ‹ДеjэЊфŽš…1 ‚Сsmoy­Ў˜й-о(цИTљ{8…’)d‚A4.-•І Ž!gойнjТ]rШ™ЙэNMг9|ВHW+sЋF№АБЋЙ*ь=вы:”)lW{ЛУу:ŽTLЫ)ёЯѓЧљušУБУ†kю;rЛЬhЉ’оЇщ8 ]цёєЏЯЕіovYф ‹РиВ%ѕњВšPШ;њМўЏъ‹yюo•ѕЯлџ>d ŒЋx;lмDV<­ЪБ[y&2ЩVА ИbЙLEКEƒЅxЈ@&>Ё№з‚і“й“ЮClhшыЙо†Š­л!†йЯ"…xV…Ђ}tS“ЙnfŠ(‰W1Юs"ёAQЪЇTAq0˜UPDЧ>т":њ8Є ЙМ†‹U‘ЁЧU"рkЖPыІUЉцмy)eЊЪтЛEbЧ);хыvŒЃTžafѓЉГXф`хvVЫ"И^"QпUйGs Еœ1эphяЄ›‹Hц*)щЎŠюђпlGhд=5#ѓWеЊќаaщVl‡YЯ}ЎIdЈЧgЦ4чЅ8lДФўUw/ebV_ЕХ&+.Ф€#шіKyќ‹˜lЯя}JЋdfA$ƒ€§=WдЃuP@ОЇ(Ј” M„хј‰Р›0пдL:и‰pfЕ5Q4.№WУЄW)/oўфћ~іі}л‰,wŸ*R Y†$ФYhЊЕЖHє{ЄaгnЈљ^е&™ІЂ­дрn0ˆС­^ѓ#>ŽИ [Цт\z7'бЯС[[у­"Юpї~адzŠиЇљ]dNм{™ѕŸЊЕSШПЈ–Їс(ьQ +eЭSРiЋ;b$"›ГЕЊГE4—јІŠъ‡ uї1k‘Ь>ЪкFНбВ:PзїЃsNœœкyЉV8ЙЌ№bіVбЏ’Bя+н њ jzїбЋVqяz ё@‚ХŽ9ыІЄœЊ‘ЃF 2­VЦЧstJ1EЂ%2žA9МІ6УЖЏbe/ІД h`щСЂЅU‡8уЁsѕs‹ЕЦjEЬbЮcŠJœ Јќ r~`ЃгV8—mmVДёE52џ7уЖ§ВNј{NA>ѓGДвО€БРгЅAљЊН*џ—:mіMіџюŽ|Uеa ЕЦ@0йGН‘u’ ЅИЪ єф#ыыЏяЋіуВ<š "ћЎЂКУБХС옧?БyBЧ8дЫ7R1ŽGБ\]s(ФWЏ–†ЊбдИњЁ#ЭКYТWСŒP”‚&1GaзІ6ѓтpЯОВѓНаUЂ1Лs‹t фhNО…Kya-О@РHy†„ў­jБ~Ž3љ 7ЋRBъЖъ%zьѓІЊЩ%1 ‘,|›GЄ8ыW­ЪS‘_^`;ЎО]vJXЇ|Rщ+\Cтз є#šнaГЋAЌ#OџZR?WтћЬ7›†мОШуЫёќЖлє|uзёОЛŽе/сЪmї}+O:§v_&ˆЎAПХцў{œў‡иЕ­w‡ќnыь7яЕZрџŠУін)пŸёyšПžрџЁѕн;?ў7kіїм™ЯтГ}ЁїBДОб?л^KўыO§,Ўk_ўd ƒ§ЧјЌћS§dŸхˆ-\ZLcйЌG9Œsžv\Ч9„LcвЦ1‡q1Œ#ИˆќuПлщсА|СkRўёпhќыlY‡џх.џиЖr^Мыџє;Яђн‰mёˆ>иљоЇ<”В“onH9ќђYJЭХиaYч Х4ГJKH6i* ŠHЕ>Ю@>s‘5 ™L&)FЇ/ЧЛНпcslЎвзWhЉ`“гs\пXЊ›esr;}ВXамDH"•вЄ:а‚Љ~чнГUb7JJšЂъ(TSA:KSЌЂЧ0‰2Ў'2†8ьмGг[Yь.мЅВгэ•Mџ’e  ,ЏйU6фЋіYЩV–On“KЪЧk>Э8s@›ЊыT ў‰мJ€UY>fF ’Ф8ЪЁ !­—cgŽБe­&аUЭ;ЗT8юЈ<С­BЉМИžъсг\щ7Ѕ8iУЎŠ'еŠŒЗиЖ/d=БњД‹nŸ,[ЅMS$бКЮT*eЉeB †MР@1РvлqЯ^g„{п™ђђŸФгыФЖЫіЙнЙl ;лї^Еjнˆ…1Я4BЂcœбoŠR”ЁЙŒc )@7†НЯ€шЪњBеМЙ?UоТЅ%žђЗ^Ќ*[q”т‘C 2™Žzдз,h30Ў›ˆѕИЂрэЩ…5:N›‚Цё(O!ЗЏЪсёйЈ~§›Жъв кѓiхZj AІ бIГОКА“ЭЖu+ЁA№#ђ#’кfCsŒћЏгм‹и‰мqŽВо0Ј9ДХˆЗБHРА‰zЋ"ЩЙMТЫГ”*(Жv*Йv%)1w:оdлўеюh0АЮщёЗЃ‡+N sHЉ"УˆщВмlЦ&KїЦ#Кыdߘ5рuŸ\+кhІ]ЯcйЂGnЉUrЗlA.ЙМ–ФЖI љЯВ‹ЃАz Р?дЏц)Ѓl\~ˆ•ѕ?мX{_SpСў%Ј”Yœяв`рФbЁн‘šч{Лr39–T3О`DЬ"*n”wјkвK€fёЈЅtжОJе@їЖ y­фіw&)эёёo]ёэ^еŽМъFw(OA’V^mлбbх1r*"f”TЅpчъLК"К)Ђ‰ Ч“`lyЭ>C54ŽkbkЈжƒЈг“y P’ $•КdЎdvжЕЅЭЉy&š{yšд ŠžѕŸ3g\щеЎЬ]3Дф# MЗФR_Ѕ_‹€MйZQЌ XŽм‘Ќ™ƒіЩЎхЊ`Аѓ *EQфC€CЯbёŽрАЕЦ ВyЌ/‹ЉYЖЕ&‡CЇJagЧ^^оу.fЛ5nЧšѕMxqфЕWа•ŸnАЁ”9(ЯL&9€ 'VЅ`I"˜@ъ(p)Cт&ѕzx{nъŸЈпОеЌ`єЪУін+•юбЫNоf@rнfџQ)^vпЬ™гѓЖ^]\$&Pv0n !јКіkšюлЕкAЃ\={нЂч:ЪЭ^Ѓю…ВМ”В“onH9ќђYJЭХиaYч Х4ГJKH6i* ŠHЕ>Ю@>s‘5 ™L&)GEЫуёюяwӘмл+†ДЕек*X$ємз7ж*Ж++›‘лэ’Ц†т"AЎ•$щж„Hгї>эšЋКRTеQBЂš вZe9€„H‰•q9”1Ч`(т>šкЯavр-–ŸlЊoќ“(Me~ЪЈЗ%_ВЮJАмВ{tš^V;XyіiУšьнWZЅєNтTЊЩѓ21–!РU ` lИЋЌTeКNс\­єо—єЭBеdЊЙ{CЁ ёХnrN wh'ŠkЪ*Ц:jЂщO˜ aѕјыЫЛfжкыК2­Й’4M%šOл;…A[~ZiaФY˜œц’Ц№$}AбiюУlДл&ізeАYоЄA"Nь323N“  $MФ“—*‚TЪэБCђ z\6ііЭйo#oFД4|€-NIe”ю•Юqё$ќыaодптyџї[kџkеЕЅ0џ€ї љžЏћcј‘џ)п8Qn?Ц5мЧп9smPФ­ЯцЌ ДЪErv†|Ъ ѕЖЦЄI\Єb,ІF “1T7Ш m„,//чЦvƒomП~ЫXЖщZ6Дў­kЎšjЂСmоlлЫћЗLњј€\iыЅ­ьїuro^В…`Њm'гЈgffеѕЄfМбŒ_   х3CЅфЎv@Jмы(MдQQ9ј“^РvЕ†kЬЖ^YnnfЉ5yЃu"š{езZi­ІK1sarы+&2(YAєEN€зЅ:iыRŸh,™2уэ­OЕf˜ЙУdЏKЬуCY>ЕЯЏZ9у7jƒ3ЉV;#€™MИю`ф#ЊќНѕ-О7§#pnЅк†7vІЕїї)9).eэцKwћї8Ѕ8ИгOГEuœЦ'Ж'j†1DnЗˆ”DЂ%=;хм6љNC~ ;jЧ;Џ~уџЪgп•EЧЦю~лОыŸЕщkT[€ї~ўв0џќ;ўо&Мзљkў†чќж§еЕї_њˆОСљзЯyŒ`щ7GШ0дЊ!ŒMЧ‰ŒLK0—р&(Рјn?žИэ?љVXѓѓdџцrfПƒй}†§РЊзЗ7јЪУŸ§…џхwlэџКџэџђЦЋ;јМ?кћŽSГ[|mнmдќКшЖ`lЕ1_UУƒh ЅЦЂіžеU”1ˆD“MмщNaszъЁжв]џ/1‚_№Эuѕ~FЉТVУмхябОiоioчSЏs;sлnКf9Šє`зуЩ‚Ж”ЧђяiшМIќiй5&“:Ѕ"ђPђfU%“ђž5 EH#Sк§Зл™Мcf“yНmD€>”544шсB#ˆ*n_+•Чн˜лЗсЮ­;xŽbНAу§*’фљv{,c‹uVЭі”yЖЭрlЃЉDn‹_ИЮ6<КGQ™Ьˆ@чЭФˆэЕYі†}ФХл sA}kM Ї0+ЏЅSO›Щ][О)6˜HЁ!Н|ypVWЌЪ?lNд33 вт˜˜†ˆ‘Zn+IR”@DŠ&q)ƒр%єQg€=ћЏўг>ќЊЧЇmм§З}ж->ывжЈš"h‰Ђ&ˆš"h‰Ђ&ˆš"h‰Ђ&ˆš"h‰Ђ&ˆПДдQЊG:JЄrЈš‰˜ФQ5`1C”@Ф9 ;€ы‚k…A@H5TмHмЛлlc…№ЋiЈBСчЬwgП–Щ$1%ГбЃфHнвg‘[hтHAЊБ\Ќ ffп’Ќ ­быљ›lфёЫЉЩ‡avщЧ т `LRmВd(рњюЦlt ВЧЦи­Ѓh kxM)љЯ5цз’Отw:RKЗ>”љаНЗ;е—hљZ•жлэЭГпV} Ym>ВdqќћvsоИљQ‚#evЂ< `(М“љГй˜Ль%ЧsиD!Эк€щ 3+GŽn;Šи{c%4WбиNwYШэ ЊiЅEОпFŸМ[r7?елхјђуўЙkх]гnЏдЇUыŸ•ОšўZ*Џкu№:hŠHФYB фjОOЋ3‡?StщмsIія]D,ЃШзБj•ыxщЇЊ­пJ ИL@р"!И –>ЅŒ–ТД€э:TФt*EЅЬ–w Йˆі+У…5ЁzІ]ЪљЃ#Z2}Ѕœ; ћcІЎфZ@7zж!ЦВ‹HЌ›ШШJНL†nФ‚`QТ‚' €м|8Ль-ЫŒ1‚qк’u ‰шюцKЫ‡\Ъ{ЮДсТšTžV}з>ЪоКХhœЖаЂjRђS№]x…НŒУіI2RbЋdсЇ #Џ;#Јrp;ь!7‚ДЯ[Вкёв5Œ~сАДаw5кkбgЧфgЦЪщ` .siяE+^DtP#чjH=x§bЋ>tскЅH TЪЃ•ŽВ…Lc˜8ь";~#Ћ†41ƒ€{ч$Ћ dэ ўгзк[Є")шбщ’ˆЫХЪГšNжЛ”\Ю:!О^Рт!TIѕ€A6)‰IѓnRС€ГЗЬЩœcЅ7rЖ„н”ЃFƒhwе\yЉђdЇ–С˜їy,5‡w>&Дчбu8ВYW­і'sјкaВHЪ$šЕЙІЪIVgв@NfПsŽMУEŠхЁЮaIУu›ЙL r€šŠй3<~r ѓI->ыšhцз ‡˜ ƒЁЅ@#ЅŽFы!}ЙаёP}#ѓŠpеї9Д7tцУзм |yф;‹™ ^­"Ђъ”JЋƒЈ‹–R‹*oOуŸ}ОnAщ­dvЙh‚[лЗYŽ м)шрG§*иї ™sѕЉЏц?*з%Кб-wЖYю“ъ"ДэОУ5hšUКlнYiљ'2в* й?‘К'xьтRа…јkwЖЗŽво;Xj!‰ckЎ yшП,ЎšWLџІїI5+жuбl/{•gLIЊ˜оЙTФЯ`щёiФF;›‚И9–]ВjЊЉNљvИжjЎ&TwаHЛmђыKШv.'%{%єђ\‰euHk˜|+?)WжнХ{kmуlEŒЏЎŽ2ЪЇ}ж; `„˜yMУ 3›ŠˆvЃZѕрŽSm$бfkЙеШ‹$EШ’Т$хmЙD=5хц[3eКмЧ*шщPkЏьжGї=ќŒ1–CG8;ŸіеwызkЇp –Іяфz•ЎMœФЄ5ъ%Ф€’A‹af‚Ќ”BЩ4ХЙЬ*­Vі1}@nГ]ЛbXю|љрЙЅЁб4&Кщ^=P,2БcЂђу’'HpЎЃфљQž;Ч’ѓe) ^ЮЛMЦЭ%[,НJ‰ГЄОRЙjжEЪ‹ Cйсb7lƒd…R”Ъ‚R pb;NУtoмљn/ѕїф5Ѕt$ЄiRIЇ jВпfЎ/!ј`жGmњ­ЏЇТКаЁŒи ƒзР^Бѓ†эv ФLCЬЖUь$єJЫ фьd[ сЃЂјн5MT–AdWLфиРЧ)ьѓk,нЇТ^‡mмз4бЭ<*Ѓ ‚=+B!ипO›Я‚•Ѕ<шЁIНŽэ›ОУФЧEЏ‰БЕd'џyЅч*QЊЅ?b–њ'ЌyJЩœS;–ЂI%TЊЊ*ьo' €ССіуpВ:As<РГkZѓюДT# сANJNC(ыі†˜ЃŒюЉ-“УSыRе3м$ХбЂ('у<Я_lеЌ;ЫЬ:Ž$Ъ›еЄ„Lц6IУFЄр §2n”™ENq mзdXЩvыЫчЕ‘ф—нAЎІœђЉJ‡Иn‚т8цcF›†КpЏ#щЅz•бЪ{gЩB^Ѓ–ŽЧфЌ]iЋбSаƒ˜i]ІA9i&ЩТЕ6Qж&>wHЩ•Ыб{ЫТ‘JBЄ@OYcьŒ!^м›юoЫT9ŠХПbV‰ЊгкЊЙЏO? нVЮ–„OИ‹zbЎs”HфP*†ёlнэ­уДЗŽжˆbcXкыЃ@^zЏЫ+І•г?щНХЧвMJЧutVC+v‚џ˜1~*ФЖhŠ{ц!ŠŠˆ­=‚šm6љД=y•iБчШX$и9\ьъ vЭŠ+ˆЅиЁGŽРYу2)žхФИ8ДД8Иэ O2tVY)юэЂЕ0GPš5Љ#€ф­њМUъqыю~ИѕКіЖBЃЦжef–€Ў™­­œЃшАe$хƒЅе*10NСбŽ ТИMЙDD*s8{\х ВЛtˆ<:Ќ €Gжk…5шІX_MŸт! /кGНR(iаŽ‹ •lG&Џ—"^’шЅЭнёЋШ„ЬFёГЮц›0ВnѕGЂf);XJЎeЪt~E9€›y_nl6AОзЪx–†эдŠkNbšъ(АќDЂчтšvЭПvœkьєЋђчмюљ.ЭƒлNСіЋЬCpF"щ3\zхvG/+‚2UђŽPPT9ЪйуdФуЙJP ‡NoaYФтл{ЛИэuc\|+J{ZUщюIо–]08ƒњ~b“;­šВў1˜ХЙjфьdнЙ;ƒ™ѕ#ЄВ7t‚ ЃH˜ѓ!2JћD(&’ Ч€ "'‰Œ76­ŠЦпЗ!fЩРкЄs'нм\y’яU œХхнБЖŸkš_КД5є h…/Gэў‚/§{†ˆЇЙЅфiYyЙ98љЅ­ \ЩЦзтз$SжЖqH FѕД€Г%Ь:‚&d]р,я2№цЅtЂъ€а v Ž ДŸЌx8rXсЩO”– 0ШI$ƒ]@kNC‘UПWŠНYЧі‚џк Кмѕњ"ŸђЏю"=:||д{e›iДлцаѕцUІЧœs!`“`хsАbCЈ-л6(Ќ" R—bƒ€ГЦd.20:S=Ы‰pqih.qqкAždш—Y)юэЂЕ0GPš5Љ#€фРАЖ\В`œ™ZЪЕP’6Зо~оЮЦйћИeОљ+\wѕу$Ђ)уc.Љгрс=•)DyІ™”ЦС—А“r^иdлRвНз 8ДWCЂСgu%•ЫnЂ 26Д­iЈ#‘ъКМЁ‘Ї2ЮBЕdЋhЖжщSЬHЖƒEуXЖюŽšI‰X"љє“Ф‘DEе6џТжK (БжQиР\aЛAu #Ц€.З7КзѓSNЊ“ѓЋЁEї Ы”ж,“OЧйКН“tZЉЂVy2Ђlг:L‚Eш.Ќ|Њ­”ЋИfwgQcœТmjз}–фоXЫ5ЄЮ&ОYЃuуAФW u:МУtШD ŽhЧыŠŸ_#щ"О*9ЯнбЛчjT~3§ШטяХЬ4i^ЅC.ЬџpdныfцUЪЎ…ЉM'ЧљЖn; „лЇaћZгtыџ6iя\ввчКК W—2T{ьФзА‹m‘Ч5ЃG?Шђ`д~а_ш"џзИhŠ{š^F•‘—›““šZаеЬœm~-rE=k`g‚o[@H 2\РsЈ"a(]оЮѓ/jWJ. h ЗaИъ IњЧƒ‡%†”№YI`РУ „’H5дІДф9[ѕxЋгDM4DбDM4DбDM4DбDM4DбDMRNеєі+8Г^пF”V–йЃЙd[=xЦьŠ$йыcffЅ(ˆ жU4ЬЙS§ƒ’Ў‰[‹MКћ*,Иuі6‘фј‘СВzyєwСпЌ6L6~["-юIuЇ#ЭžŽ­№хЫЁЄДфЌ˜Г2№KЌ ЅНQГ &ЕЅ4гщfbŸЄtЅЪщdbЄYЋЗU5UlщЄс3Уѓ'xvѕž@2Ы;У!Ѓ\ЭФ:„jщЬr^НЪ\B-”бНЃ]кUvЩVЩ]ХЇ‹ЦŽŸМ^VИ6љљiвЪЋ?(Ь†yw)$х1$8Д@ŠЌcЎЂ €7и+ёиј1И‡йй—6аŠZ‡o54ІмЯ$їmš`г.„є4сUУї)НйЏ™в'aЛИШŒФЕШHy•\Лx“F <;E^GFЊT(P(Ф ƒcŽВіž3‰ЧЩo`Уn™Ю ŠO3B.J.biюnD’эЎбРiугRxž+^„8Š‚Qп—ЎсАzџЃѓжа\ЊЇhuVя§—{zР“}† `рКјН.JBNЧS{lclsˆВJ1иХJš=г&хЮTЪp6лыAяk\дТкL—Ь7yE jвэЭ#CУ‚и№ЏАc2Ч#4-мHЇ#JХfНi˜В`пq БйH>нWЋЎœONйZd9ЪэХг\ЦžEEDnЌЭ]ŽuєЫWМч2’@­љ$€ХŒXYЦцРСmm бхЫhї‡GЙ„}b]ЃМЯ­Jё*lёo|хЏБЈЃ hG )B6ђTзн;2А}Г”ЪПж›<Штv—V‹}oiWuN"N §И№у ёЛu 1рŽРЈШЈzЕАіd1,ЁsЏDЮмчIЎЕЈЇБTцХАКhДhlЎœkЦЇUЎ)RT‚pмШМDР№лр"лkCЊЄЅVK\ƒ<єь<eиГq?$жœ„’Ро=Л—Їл§ЩШГs+Ф‡0‡‰€Gгз\ЯO‡{€$5ЕгŽОœжчПцВёў№џYИЧцњ7лЏUї'Ÿк~‹Ыцчћџ—_<њОгfЭ—›}1гoMо+Jѓ^џ—ЫJV-пк­}ѕбY}~›/DM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4DбDM4E…:6Е§g ЅЬjVС„‚ЎвД’Єe+Е› Z+.ЄJ"cДMјšЏ рˆ5 рхђ/цЋ{yж Ž•™К(Тж=рѕчБІ.ЕppдЧSPw~Ь9arуjы {тBZпьC§жфАїівўЛЉŸtдrgлЌуcЦyћЁ]§T‰ЃЦSЩъмUилђ†лŽО_Ўccі†SpЎІ•І”б{јэSJёЂжЯЛšx—, lъqwFЈкџzQ—`ХЃ4„ЛoГŒ{†’OUt&>ў‡I7иGсЉ§Ћј—џ“ј†ЪyлЖН T Ÿ—К?.ЛЖš­@8ў48эЯ‰М€ЗІхт"`mџNЖізŸбTю№ЊиЏLuEЮ2ЩŸlжйћимБ„УдњЭ™˜жО!Ay'/%BKЯщтŠ|}AM§5ЌgЮd\ЧјhaƒfЛ‰зРmŽђ|ЇyПKvŠeБХ{}ы`c|юbЦёЌ&=ЇcfЈs™ZЇš“Р$ух1MЬ ёѕNїw.сН–дЇыОЕўхјoWU;PŽI|p8šJYј 4ˆOf„AгvoЄ1ЮЪ~oЬфСП2˜ЉёФG['mђЩО40 Т”$ђз‹BЋЫy;™ВЛЈk_‘UдСЖ“ІL„х>˜х"j<+юEњ/ЃLЧHЇ_o'ЬPy|~и%Ў›zќœыљ•@ІЕсEЦ„ТZR#cˆLУj,›3I5кЉ$Њ‰Ж0n9cw(ІВЖЛMxPќЫЁЎсJq:оц^џ•dщёGtіТhИёh„™“Ёh•3;nYg Ч•oд9аMQр†ЕЮ|.B ЦД54єiтЖ|&ŸKwч§ XЖ!”ЉЯКЙ\‹ѕbœЧ!"AdšF)*2+AL89 "P ЮЯЫјvљTйДSЏЏХW]љžkМЯЫњ(КWпIіХ>ыРZ}Цъyљ ^?T^AВ|”сУт%љіп`з7пщ__ЅM=+ЌUнљpVлЩ…џp6њJџ?Џў3ю6/?ўOкљјИџъrуњuKKџ+‰ђНЕіЉБп§o]џйN$$If–l!vh5жР!#vР!:V –l”œ t іР!5жР!aіlytPjaz$$If–l!vh5жŠ5ж~5жИ #vŠ#v~#vИ :V –l” t іР!5жŠ5ж~5жИ aіlytPjaqDаЩъyљКЮŒ‚ЊKЉ ArticleqDаЩъyљКЮŒ‚ЊKЉ TechTipёDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ €http://west.thomson.com/signup/newsletters/207.aspxyXє;HЏ,‚]Ф…'cЅЋяDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ~http://west.thomson.com/products/books-cds/cowles/yXє;HЏ,‚]Ф…'cЅЋгDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ bhttp://www.cowleslegal.com/login.htmyXє;HЏ,‚]Ф…'cЅЋ}DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Westlaw&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋгDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ bmailto:West.CowlesEditor@thomson.comyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ”http://west.thomson.com/practice/estate-planning/default.aspxyXє;HЏ,‚]Ф…'cЅЋ DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ˜http://west.thomson.com/store/promotions/newsletterssignin.aspxyXє;HЏ,‚]Ф…'cЅЋz$$If–l!vh5жŠ5ж~5жИ #vŠ#v~#vИ :V –l” t іР!5жŠ5ж~5жИ aіlytJuZyDаЩъyљКЮŒ‚ЊKЉ  InThisIssue•DаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+109-280&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋƒDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PL+111-312&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЃDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 2http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+001+BNA+Taxcore+004&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЙDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Hhttp://www.opencrs.com/yXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+391&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+213&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+419&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+335&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=36-WTR+Vt.+B.J.+53&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋADаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ аhttp://www.vtbar.org/Images/Journal/journalarticles/winter2011/PhysicianAssistedSuicide.pdfyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+247&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ9DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Шhttp://www.aoa.gov/AoARoot/Press_Room/Enews/enewsletter/archive/2011/eNews_February.pdfyXє;HЏ,‚]Ф…'cЅЋ+DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Кhttp://www.ncea.aoa.gov/NCEAroot/Main_Site/Resources/Newsletter/2011/January.pdfyXє;HЏ,‚]Ф…'cЅЋ—DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ &http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+SD+S.B.+14+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ œhttp://legis.state.sd.us/sessions/2011/Bill.aspx?File=SB14ENR.htmyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+S.B.+1073+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ šhttp://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+SB1073ER+pdfyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+30&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+48&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋгDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ bhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=16+No.+12+Law+Firm+Partnership+%26+Benefits+Rep.+3&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ1DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Рhttp://www.lawjournalnewsletters.com/issues/ljn_partnership/17_2/news/154790-1.htmlyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+19&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2032&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103003&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103003.pdfyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+CFR+301.9100-2&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‹DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+2032(d)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+2056A(d)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋŸDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+CFR+301.9100-2&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=CCA+201052007&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1052007.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103004&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103004.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2036&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋƒDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=IRC+s+2036&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋƒDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=IRC+s+2036&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=T.C.+Memo.+2011-22&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋїDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ †http://www.ustaxcourt.gov/InOpHistoric/van.TCM.WPD.pdfyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=T.C.+Memo.+2011-24&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ’http://www.ustaxcourt.gov/InOpHistoric/mangiardi.TCM.WPD.pdfyXє;HЏ,‚]Ф…'cЅЋЙDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Hhttp://www.opencrs.com/yXє;HЏ,‚]Ф…'cЅЋ™DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ (http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2032A(e)(6))&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+390&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Іhttp://www.gpo.gov/fdsys/pkg/BILLS-112hr390ih/pdf/BILLS-112hr390ih.pdfyXє;HЏ,‚]Ф…'cЅЋ‹DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WL+182314&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Іhttp://www.ca9.uscourts.gov/datastore/opinions/2011/01/21/09-35681.pdfyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=013+DTR+I-2%2c+2011&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=33-FEB+L.A.+Law.+12&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋэDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ |http://www.lacba.org/Files/LAL/Vol33No11/2782.pdfyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+19&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ—DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ &http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WY+S.F.+68+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋёDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ €http://legisweb.state.wy.us/2011/Engross/SF0068.pdfyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+H.B.+2231+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ’http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+HB2231ERyXє;HЏ,‚]Ф…'cЅЋ…DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+3&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+30&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋŸDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ .http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+U.+Ill.+L.+Rev.+267&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+13&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‹DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=86+PRACTXST+25&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+48&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋгDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ bhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=16+No.+12+Law+Firm+Partnership+%26+Benefits+Rep.+3&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ1DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Рhttp://www.lawjournalnewsletters.com/issues/ljn_partnership/17_2/news/154790-1.htmlyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104001&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104001.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104003&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104003.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104012&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104012.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104022&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104022.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103016&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103016.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103023&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103024&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103023.pdfyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103024.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103039&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103039.pdfyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1297&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+391&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+213&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+361&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1277&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋХDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Thttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+Yale+J.+Health+Pol'y%2c+L.+%26+Ethics+21&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+289&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1245&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+NC+H.B.+2+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ žhttp://www.ncga.state.nc.us/Sessions/2011/Bills/House/PDF/H2v6.pdfyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+H.B.+2292+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ šhttp://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+HB2292ER+pdfyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=57+No.+1+Prac.+Law.+39&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ?DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Юhttp://files.ali-aba.org/thumbs/datastorage/lacidoirep/articles/TPL1102_MaoGrant_thumb.pdfyXє;HЏ,‚]Ф…'cЅЋŸDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Rev.+Proc.+2011-8&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Announcement+2011-8&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋуDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ rhttp://www.irs.gov/irb/2011-05_IRB/ar11.htmlyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104061&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104061.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104051&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104051.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104053&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104054&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104055&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104056&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104058&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104059&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104060&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104053.pdfyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104054.pdfyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104055.pdfyXє;HЏ,‚]Ф…'cЅЋУDаЩъyљКЮŒ‚ЊKЉ РF4C:\West\Legislative Updates\2011 February\201104056џџ­онDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104058.pdfyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104059.pdfyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104060.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104057&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1104057.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103058&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103058.pdfyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2009+IL+S.B.+2525+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://www.ilga.gov/legislation/fulltext.asp?DocName=&SessionId=76&GA=96&DocTypeId=SB&DocNum=2525&GAID=10&LegID=49170&SpecSess=&Session=yXє;HЏ,‚]Ф…'cЅЋ™DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ (http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+HI+S.B.+232+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ –http://www.capitol.hawaii.gov/session2011/bills/SB232_HD1_.pdfyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+7702B(f)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‹DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WL+175502&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋлDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ \http://www.cand.uscourts.gov/homeyXє;HЏ,‚]Ф…'cЅЋЃDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 2http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+006+BNA+Taxcore+053&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЙDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Hhttp://www.opencrs.com/yXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+16&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+26&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЉDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 8http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+5&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ/DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Оhttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154805-1.htmlyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+38&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+48&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+42&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+8&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+5&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+34&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+4&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+30&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+22&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+64&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+12&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+62&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ›DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ *http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=57+No.+1+Prac.+Law.+33&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ=DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Ьhttp://files.ali-aba.org/thumbs/datastorage/lacidoirep/articles/TPL1102-DeVries_thumb.pdfyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+52&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЉDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 8http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+2&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ/DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Оhttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154802-1.htmlyXє;HЏ,‚]Ф…'cЅЋЉDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 8http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+3&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ/DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Оhttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154804-1.htmlyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+11+Law.+PC+1&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+60&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЉDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 8http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+1&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ/DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Оhttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154801-1.htmlyXє;HЏ,‚]Ф…'cЅЋŸDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Rev.+Proc.+2011-1&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Announcement+2011-7&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋуDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ rhttp://www.irs.gov/irb/2011-05_IRB/ar10.htmlyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-240&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ-DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Мhttp://www.naea.org/MemberPortal/Advocacy/Comments/Camp_Levin_Letter_01252011.htmyXє;HЏ,‚]Ф…'cЅЋ—DаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+6041&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЃDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 2http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+020+BNA+Taxcore+079&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЙDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Hhttp://www.opencrs.com/yXє;HЏ,‚]Ф…'cЅЋ“DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ "http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+139&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ}DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=SB.+139&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Ђhttp://www.gpo.gov/fdsys/pkg/BILLS-112s139is/pdf/BILLS-112s139is.pdfyXє;HЏ,‚]Ф…'cЅЋŸDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+72&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‡DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+72&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ žhttp://www.gpo.gov/fdsys/pkg/BILLS-112s72is/pdf/BILLS-112s72is.pdfyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЃDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ 2http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+016+BNA+Taxcore+012&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЙDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Hhttp://www.opencrs.com/yXє;HЏ,‚]Ф…'cЅЋŸDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+4&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋЃDаЩъyљКЮŒ‚ЊKЉ ƒ_topрЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Pub.+L.+No.+111-148&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ•DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ $http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=014+DTR+G-3%2c+2011&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+4&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ‘DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+247&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ™DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ (http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+NE+L.B.+157+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ  http://nebraskalegislature.gov/FloorDocs/Current/PDF/Slip/LB157.pdfyXє;HЏ,‚]Ф…'cЅЋ‰DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103015&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋнDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ lhttp://www.irs.gov/pub/irs-wd/1103015.pdfyXє;HЏ,‚]Ф…'cЅЋ™DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ (http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+S.B.+873+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋ DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ˜http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+SB873ER+pdfyXє;HЏ,‚]Ф…'cЅЋ™DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ (http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WY+H.B.+159+(NS)&MT=CowlesyXє;HЏ,‚]Ф…'cЅЋяDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ~http://legisweb.state.wy.us/2011/Enroll/HB0159.pdfyXє;HЏ,‚]Ф…'cЅЋљDаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ ˆhttp://www.bnatax.com/insightsdetail.aspx?id=2147485766yXє;HЏ,‚]Ф…'cЅЋyDаЩъyљКЮŒ‚ЊKЉ  InThisIssueBDd†мшш№LВ № C №(AСџthinker№€b№Ђvч€n\FU5JŒVGNfџ~ [n№vvч€n\FU5JŒVGNfџ‰PNG  IHDRdn2€PLTEіЮФЭ­Ѕ{{{+ЯЯь<:9ššз4KŸmzНїїќцФМррѓZZZљё№™™™ƒŒШЬЬЬ$Od­ЖНнНННююјЕ™“џџџ3’нп№))) жжеfffZLIƒ}ЋДиЄЄЄ@UІпЙБФЧх™™ЬУЅžццѕk{Еx…СHII„……яяяRялжЬЯшZiД)Bš№ЬУ­­оƒojKљеЬжжяl[X! 333ЕЕЕЄ‹…?цОЕ“{vI<9МУрДЗп”ЭцццbSOЅЅл6KЁ`nЗ}jeэЧОtƒПRRRG\ЈзЕ­|‰Уппп™ЄаТ­ЈџпеfffННхЌЌЌŠ@30AAA­’Œ‹tp37“uc^OC@їїїіћяO!6$8‹­#ЛŽбНvћЮхаќєгФхN@ЌCїZЙхоЦц2•*ДЏЗy*ЏзЗлэ$5yGX—QюОEјRBŸЖn“jrqЦьМлц5…ŠѕБўљз_OЧ 4lкзГхЉ „ шѕк—„fт`Мd4сl‚ТoikвOƒаLьтX7Й3§'7OE3hhРQЮHsжazF}Š:дeЏ„|Б/Ќ8O№xоhЮ[Qч%)5BО–kQ(ˆi\ёаМJ@40ює ољИ–pмюѓёч‘ёm,ЭЮyѓЋѕUМlчОЏyЊ`№j№уЧ$5юЋЋ‹šЃЙ%,„Ј%22r8M'БyuЮvр3ЯЖHЙ7ŒptžБЇОx:іƒL Лнэ~оњЎ&4`ƒ%бrљФŽ\ Н7knы—~ш—л&Pb BЦkЄб№ѓЋ4O%§Ÿ Ž“~‘'§’.спЊZv~ВйіMG=‡ЉЩ*MьЙ)‡š"4ъ>ДЦ~'}в|јтуЖкJLщpCIјD .D†neuxщIжёŠЧыHЫвRK3OЧуaЅeiяv96~­‚Љюѕ@„ЭіТvѓ_^/-]р$ўе2›nжЕЭ›бtБI˜uЏЋX weXЃм1шгЖцf€tЏ6Љ)&YO$.//з(`Зф|#‘ий њуё8IиыW——XцDЮћh|ŠаИТPМЫ0№rž:ŸР—x0ћўЪbгўљЕЭ;vы‡yŽMБтЮЪˆШМГŠhМРu?§…Ї][Ы[ннuЂ‰ ZЦN~кљ‹y• ч'л+l Lv аТљpИPl š ЌАaqВнЏ2;p  лЄКVЌMi4Ё.Ж&Ы5ОЂTснw•яЌJн_ітЏБББ? 5”ЊO?~^/šр8чKЏ$šaЮ/&№;_H—DЪ…U6УdУ)Ї!>EPЄ›AB“ба'0=ЮЊЭч"3šb…>Њѕ з­>ѓQ$LЎvOOvлШ,е‹Цѓ0>>ўњuKЫkP…Ÿy П<йc7<Дtоd?ЖБШBн(6[qƒдd`чсћ—`ЬwьІhКЂЕWБЮщ‚c@†=гКtъщŒбПŸ” ”mRгЇП 4šBешМЭf˜Ђ]уE&њRxЏœЩ^%RСр9Ё)\d!лk@Ё\КJгYQЈnп3U=іѓn"ѓ9зПŒ3CЁoСŽDƒ68{њЛpнК‹rŽжшМMfX щш€дШёEЪэgk_Н„‰qkh\FЋQ й%‡ @qОE4ьƒMЩžŒp 2’Љд›y'?}ўјT–Б44/ў„:QЂ@дгЖ;А\ЏB 4”4РЮвиЁHљUI4_…дXE eяЅ-›ЇьPŽЃЖ2YU9ФКЛ——Зnи‰ЂхBjЦўDРїC|иК%єЎN[#t`о„F8џ;L„tЅFCcTЊRуіОPЋ х9ˆfЃwL7Ф=№6JNf”&ФЪŠн:N6•еdRs}zЁ{ђСзк3Z[ЂPТжИр–ЎШ 2ШнlРNШ|JšaЉPбH‡•_Вj†=oaVbНЌUZлw Ѓ%IBqІц“*d%‰с‡цх†њ9_Ц’Яоьnе)5Ž`}‹Dг ?фMрѕњN˜Т§TKыF39Мq„и)ИskЮл3Т)йSЖxC[ж4'$((ЪЩчh CEgNчMл †,kXEƒ•О/ђЊоМ>и3уЈа!yІзчс0^ЇEz)ъ5Кд˜ЭА6•Gz(DУђёёѓpЏљВТ–B>O›ЬќSЈајЌЋ“`ќЗѓŸ?Щй_‰G=ІЯЗȘл$J_OkЯ@эhА|aRњОP™Mн{"Ьѓ^7ЫР–2QЗ uQѓLхqЛO ЋeˆжI;­‘Aiј„ЕbѓЯнї &$ўфнЪЪ'^™ШmQX3“Ьњ§ŸDTŒ<сБЯyГkСж`јц-zЇDќќJ,ЅyЉ5`ћ6VˆЙNˆURб2ŠT VY0•ЧAљХб8)2(RяС_EЬ"šP—OV1%}lOО0 EQmЖ‚Н}Yл3H 2vŒ˜Šž‹ЯЧ|ВhAjT ЃEjNШП”NЇwШРP Œ‚НNЈжхE†Ik“eНтUšЇТФMѓOЏ–––~дAЦущб Œ1;жкE| ^F‡|ьtџ­ПяЫфdЕ1пlСDЕо Е‚FєЂєВ-:nc ш'k~љз$E.jЖалВfgŒkХ›њT(‚б+QDNŠs _g%ІcЛй­ЈРdQаЬGСаPyядІœЬЮйpЦG‹ьХR h`{eпMћТЂoGЮ)_еETО–CVР NЪŸ›ŸJ;Fxќf!Ё…DЋd<žVv(Ќšљц LJi>PЁгь‡“ЕуН&“1D8дљ Y љр–ŠŠ§zЏWЋq_ч-й!(œJ{%В D‘m=`ЈЇрCiF4jUЃ‡.'9MkўOljEђУ5СчЗш[‘ѓh†%оБўkЫZthDUяžжl'ПЋСв@Ооі-њNћАѓŽ Б_WОмеšњ”;KєѕD@]џМ[Œ­Љб!ИрУ9ŠюH†*2™ЅtJБAд˜!mџ;ЁqћЯћ‹ыШ)QЂ7к$т“о••ЛІ!­єP–рžbSˆŒБНїЗBCэЎFћЛіщэнддд—оооЉЕ5CUШЈ1еџт.у–% ЊHџKZW‹?1ЃU)rжgЃ3к(Љ|+b81*+”Ђ@Ÿž­R–`А3–BО№b=ŒАdВАрpЄ3u]:Yкїцг[ѕКйјŽcеLLN‚zsљ›)j8дЌPы<-ОyJА ѓUw'чтЉзЊ;qШiсg|ЃPnЌЮUŠ^+Т§IЕ8I(mlрЪznœ>пЬЃbу_+Ри и­ŸoвУ:_r{;Z№,Э;ЕuEHž{bја4ZмтolkažPЂ˜‡DХ=жЋдФFдvBЁP ЇX3G„ЃФрО€И`Dx==лф‰\иЋщC…ёѕ%QкШ…ЪЅNЉO›фYФЦYЭў 1r–ПЮАv4ќ+h Ї‚*\€G\™ссmЗ{ћŠ_oBвюўŽ‹ИXЄw}c{к№ь||уЂп№(C;ЮЕчggnwЇљмœТеЫg>ќЖКNй&Э?ѕ?Y;šЏќ<ŽŽЖЫuЦ[DЛDТэЦ;ќj•Ї(Ѕ Єј*оИžКJё8єO<цrv )’ЌЭ`pГдЙ&Ш:!пTГХбН2WЕXђPw*тr§Ц;Sу^я*_@ЎLh‚УМŸВцMО цgnЗ=•ZбЧЮ@Ц\С3’5zдђ"!5ЃSЂ1Ÿ›Ј3‰в!в&sCŸЅДN>.Б?7E­R5ИРњ"ЉxG m@Щ€„6<ˆж5Щ•ЫеЯЏБG/ Њ ђБ<šчж›`ъlЈюREnbІНљљЌc›Ÿuђёxš'ž№qZpNjЈЩ-бр-ZО§b`wьo<’І#[ФЃЖБЏPj†]PMѓЙW ЃёМCз[)…R‡|•.іЎЧстƒOј6Ж‡Ќw№mš y*š|٘GњСqZз7ЇP(T!§м{@#ќдta!И@Џд=Їy[^l, qw№цЊLЭ<%J*Bjˆ‰†FМ=уД‹Dl˜€/ЛЦ&R5zЬЃЩэџгб˜Юm\jž‹“z ЅGь+Ш™ŠmН4ghscЭтЁŠrM3ЇЦ”$#ьtGюQ.—*З0‡ІјмКkYљѕ=g{Д…мI‰Еj3—Е N­=_эh<є–``akё`@“жЄ&ЗМ3оAЅ^ ]ибI6‡дЏB–G#й й&xѓЙ :oД.яbT›Рю ь:š4 Žb;4ю›(Щ ї*…{С =ШЕЦ№ШзD‚lўV3П:ЯœE–;o|Э4Уœ\_‰Ч<šС+л@#œw‰sLІˆŒŠ† ]ЁŠ-ŽЯŠбˆТUх›JXAуXъHФ~U™Ua“я„ЕD Еt/ь тA\тНUœџц ЂO‹G­N‰‚›94цsšeЊFћœэ>і­^YЎ2 AІBИg)фЃ?ˆ]AјЮкCЎJn‡аˆAбН|цЭdHŸ QТъx‰|“€ЖbгЧъЇœл˜аНџ„Ъpьа‡Ж‹ФL­КШX(eщ…т\аА8э#гrѓDzYtеYС„њЙж“ƒќOЈїФОЦ Š_тkCyЙ2Sйc. UРFІа–‡–zWЪИssжцлуj ћ†MHђBЇЩНSш•6™Ђ’^cfИмw5ЏЅ1}уEг6Nц9;ЅœdЈw<г7ћro~Voj$cMjъџ!џ‹gОa{D­]ŸˆuщІ$иVЃ›йTС•+е†%…*3YУeЙj_ВіЯП Œ2*:ћкŽFj1v сЊеЂІJЙйGЃ+GypЕ/­‘#CoАъ•9;Cж|zR;),чд)ж„-емЖќї€&žІZ]ЙК\aЯ ‘ЅW<74АKћЮNП4йpЁТ>›1h и Х@—ЈrG]•*і‡FуРўFкo$рП=u0Š{џ 8ЁСЅїЭЖlT§ь3юІm7ЬїщхЫ—}НtЁFWелЮнд8.xd;sŽјWд‚ѓCы4PЯ џІќ›yлTNд,ђ#=њМ2ЄФЈтЉЯА‘B+ЛŒЊ–>v+і ўnƒRуXрюžёˆЬrуŒ: ”Ajar…Ш"ѓс7 {cp35З(M!ч‘ЮtJŽZEІq[уш}‘sžэ›лш%аEЙNУій&%HŽ…‹4ѕ?Яћнщ3zФ“ucїВ^Fн>мKMJ,Л6Odйcw{+ЖZEІa4”)jЩа&ы OЅЎ"Ђ—ы4PЯ€H!нDПчFъ‚ŽAŠD>rХ#жЧБˆ-\YX<"ŽСЖМW/[п˜BЁ€‰Т„а›Ъ2§МU‹4O‰цuмxe‡„x+-Л3заР+О@хŒИ+NнK+_ИфБяххp†Ё&™Яt­ЅЕПs/hШŽtтbд~”f DзќŒjс§Ђо%*2<-•nСuE>PFO‹њѕэй+ZфЬšІќЅ жˆшGп3šuZї9•љ€F”D‰э9BгТЯМƒM†Њ{Ћ|№нƒдмœ—l_ўЗбФс˜флP”~ОN2T!&4фQ Іrоz іюУ ]…ЏуfЫЗ&ЉКѕi—>е)4 FУhib_ЁAяL  uHб аФЅд$HjP/ОBsтФцhфИИ‡ћФJм'Р І *ОTзCƒ’lŽпdпMGг Ћ‹ўI”%щѓЉмИюхисgЬ|ХЗ2J uаfrЃ ~MН\2У^Д/ ш4H…$xЪ4КqІXŸмšі—Х…јц[(ќб Ї„ˆхzГ{#pЏ• њЗ™t„ЖTџљš "фЁpхз0}Яu•GЙШœЇЈ›аИд|;-ВУJђ–нZ"a:И1…Ђq|EŒ<ф‚2иb‚б"\“ь4МS˜Тž D4R–6нv\“ШS$[Ѓщю*шСEХН=ЫнЖFb ЃA’ДЁж-œрыі~yя Нг _хв2-э:ёМЗg iШ”§XvQЛИДF%kMA{@к“г2&–’–ёэqp§п_?3яЁlшKюїВХJ­ўZў`Ѓhф§[Д% ПSДќ ЗўQ-_ДЪ1э}d‡UUEЕJмяОQuК*ŸЁч"эJЎ#WЎ-)‡!ПТћƒЦA7:Х 03ј'HšwсO)Фч~дУКсцъБЌЩœД5Œ…ў~У eX„&ж—ugš§GтŸЌЙ0ї‹ЦPйМХZœcЮЏіUмJdqО{•Ћћ~џ9њЧПЫојПž?uŸ UЯпџŸѓšВ?Ю?hўAc]sџg–B~IENDЎB`‚+DаЩъyљКЮŒ‚ЊKЉ рЩъyљКЮŒ‚ЊKЉ Кhttp://west.thomson.com/signup/newsletters/estate-planner/2009-feb/article3.aspxyXє;HЏ,‚]Ф…'cЅЋDdЌ5#tt№JВ № C №&AСџimage1№€R№|{*–Ly@ф [ю}ќџXwu F№P{*–Ly@ф [ю}ќџџиџрJFIFHHџлC       џлC  џРСЏџФџФb !"1“2AQSГг#36RTUaqr‘’Ббвд5BVsu”Ё$b•ЂЃВД4etСТт%7Cф&Ec‚Уdƒу№f„ЕџФџФD!1AQa‘ЁбRq№"2bБСBсr‚’ЂВё#в3ТCScsƒ4Гџк ?ћО<Ч‘p„P›4v;Ў‹(ŒŽГж{UN ыI–MWЋАv 'jвXЂ&&љзNГ‡iэ4шiЕTуOу!†}Ћ;ЊНWиќ+кЕбЦЏјžњаъЋ—QјЧсŸjЮъƒяU? vtqЋў#ОД:Њхд~1иkкГК ће? vtqЋў#ОД:ЊхдїёŽУ^ееоЉј[ДыЃ_ёѕЁеW.ЃёУ^ееоЉј[ДыЃ_ё/}huUЫЉяу†НЋ7ЊНS№ЗiзGПт;ыCЊЎ]G󆧎7ЊНS№ЗiзGПт;ыCЊЎ]G󆧎7ЊНS№ЗiзGПтNњаъЋ—SпЦ/ ћVoTzЇсnгЎŽ5ФНѕЁеW.ЃёŠУ~е›еоЉј[ДыЃ_ёѕЁеW.ЃёŠУ~е›еоЊ~э:шуWBwж‡U\Кžў18sкГz ће? іtqЋ я­ЊЙuŒFіЌоЈ~ѕOТ§Ї]jш^њаъЋ—QјФaЯjЭъ‡яTќ/кuбЦЎ„я­ЊЙu=ќa№чЕfѕCїЊ~э:шуWAпZUrъ?|;эYНP§ъŸ…ћNК8еаwж‡U\КЦћVoT?zЇс~гЎŽ5t/}huUЫЉяу ‡}­7ЊНS№ПiзGКљаъЋ—QјТспkLъ‡яTќ/кuбЦЎƒОt:Њхд~0˜wкг:Ёће? іtqЋ яЊЙu=ќa0їЕІuCїЊŸ…ћNК8еаwЮ‡U\КЦ{ZgT?zЇс~гЎŽ5tѕЁеW.ЇПŒіДЮЈ~ѓOТ§Ї]jш;чCЊЎ]Gу‡Н­3ЊМг№ЧiзGКњаъЋ—QјРсџkLъ‡я4ќ1кuбЦЎƒОД:ЊхдїёУўж™еоiјcДыЃ]}huUЫЈќ`0џЕІuCїš~э:шуWAп:Urъ;сџkLъ‡я4ќ1кuбЦЎƒОД:ЊхдїЗ§ƒкг:ЁћЭ? vtqЋЁ;ыCЊЎ]GoћЕІuCїš~э:шуWBїж‡U\КŽпжkLъ‡я4ќ1кuбЦЎƒОД:ЊхдїЗэƒквњЁћЭ? vtqЋ яЊЙuПlж—еоiјcДыЃ]|шuUЫЈэљaіДОЈ~ѓOУЇ]jш;чCЊЎ]O{~X}Џ/ЊМдќ3кuбЦЎƒОt:ЊхдvћАћ^_T?yЇсžгЎŽ5tѓЁеW.ЇНОЌ>з—еоiјgДыЃ]|шuUЫЈэѕbіМОЈ~ѓOУ=Ї]jш;чCЊЎ]Go›ЕхѕCїš~э:шуWAп:Urъ{лтХэy}P§цŸ†{NК8еаwЮ‡U\КŽп/kЫъ‡я4ќ3кuбЦЎƒОt:ЊхдvјБ{^_T?yЇсžгЎŽ5tѓЁеW.ЇННь~з—еоiјgДыЃ]|шuUЫЈэяcіМОЈ~ѓOУ=Ї]jш;ыCЊЎ]GokЕхuIїšŸ†ЛNК8еаwЮ‡U\КŽоЖ?kЪъ“я4ќ5кuбЦЎƒОД:ЊхдїЗ­“кђКЄћЭ? vtqЋ яЊЙuН,žз•е'оiјkДkЃ]|шuUЫЉяo;'Ехuiїš~э:шуWAп:Urъ;yй=Џ+ЋOМг№зhзGКљаъЋ—QлЪЫэy]Z}цŸ†ЛFК8еаwЮ‡U\КžіёВј‰]Z}цŸ†ЛFК8еаwЮ‡U\КŽо6_+ЋOМг№зhзGКљаъЋ—Sоо_+ЋOМдќ7к5бЦЎƒОt:ЊхдvяГx‰]Z}цЏсОбЎŽ5tѓЁеW.ЃЗ}›ФJъгя5? іtqЋ яЊЙuЛьо"OVŸyЇсОбЎŽ5tѓЁеW.ЇНЛЌо"OVŸxЇсОбЎŽ5tѓЁеW.ЃЗm›ФIъгяќ7к5бЦЎƒОt:ЊхдvэГј‰=Z}тŸ†ћFК8еаwЮ‡U\КžіьГј‰=Z}тŸ†ћFК8еаwЮ‡U\КŽн–'ЋOМS№пhзGКљаъЋ—Sонv'ЋOМS№чhзGаwЮ‡U\КŽнV'ЋOМS№чhзGаwЮ‡U\КŽнV'ЋOМS№чhзGаwЮ‡U\КžіщДx‰=Z}тŸ‡;FК8ОƒОt:ЊхдvшДx‰=Z}тŸ‡;FК8ОƒОt:ЊхдvшДј‰=Z}тЇсЮбЎŽ/ яЊЙu=эбiёzДћХ?vtq}|шuUЫЈэЯiё2:ДћХ?vtq}|шuUЫЈэЭiё2:ДћХ?vtq}|шuUЫЉяnkO‰‘еЇо)јwДkЃ‹ш;чCЊЎ]Gn[W‰‘еЇо)јwДkЃ‹ш;чCЊЎ]O{rZМLŽ­>ёOУНЃ]_Aп:Urъ;rZМLŽЏџqOУНЃ]_Aп:Urъ;qкМLŽЏџqOУНЃ]_Aп:Urъ{лŽзтduћŠŸ‡{FК8ОƒОt:ЊхдvтЕј™_ўтŸ‡{FК8ОƒОt:ЊхдvтЕј™_ўтŸ‡{FК8ОƒОt:ЊхдїЗ ЏФШъџїќ;к5бХєѓЁеW.ЃЗГФШъџїќ=к5бХєѓЁеW.ЃЗГФПеџю)јwДkЃ‹ш;чCЊЎ]O{oлƒЛtўkЉюiNіьў.OЁ{ЗOсцКžъJыйќ\ŸAнК5дїRSН{?‹“ш;ЗOсцКCNѕьў.O юн?‡šъ{Ќ|4я^ЯтфњэгјyЎЇКЧУNѕьў.O юн?‡šъ6сЉоНŸХЩє'vщќ<зSн xiоНŸХЩєлЇ№ѓ]OvЁсЇzі'аНлЇ№ѓ]FеП ;зГјЙ>ƒЛtўkЉюйП Nѕьў.OЁ;ЗOсцКžэ›№гН{?‹“ш;ЗOсцКГ^wЏgёr} нК5дїnз†ыйќ\ŸAнК5дїnзВњiоНŸХЩєлЇ№ѓ]Ow†}—гNєьў.O юн?‡šъ7†}—гSН;?‹“ш;ЗOсцКžя,ћ/фДяNЯтфњэгјyЎЇЛЫЫљ-;гГјЙ>ƒЛtўkЉюєЧВўKNєьў.O юн?‡šъ7І=—ђZwЇgёr}vщќ<зSнщeќ–Їzv'аwnŸУЭu2_ЩiоŸХЩєлЇ№ѓ]ORK>Ыљ-;гГјЙ>ƒЛtўkЉю№ЯВњiоŸХЩєлЇ№ѓ]OQіМ5;гГјЙ>ƒЛtўkЉ–йП ;гГјЙ>ƒЛtўkЉюеП ;гГјЙ>ƒЛtўkЉ’8>wЇgёr}vщќ<зSд1Їzі'аwnŸУЭu2EJыйќ\ŸAнК5дЪыйќ\ŸAнК5дЫ%Їzі'аwnŸУЭu=A*ыйќ\ŸAнК5дЩ?;зГјЙ>ƒЛtўkЉ–ЩЯ;зГјЙ>ƒЛtўkЉ–СпNѕьў.O юн?‡šъ{Л?ьšSН{?‹“ш;ЗOсцК™nЏћц”я^ЯтфњэгјyЎЇЉOАўiNѕьў.O юн?‡šъeИЪіЭ*wЏgёr}vщќ<зS$ЗЫёЭ>КwЗgёr}vщќ<зS$ЗMёЬ~Кэйќ\ŸAнš5дЩ-“М_ѓЎэйќ\ŸBїfŸУЭu2ьTџ§сњщонŸХЩєйЇ№ѓ]LЛpё_оЎЇ{v'аwfŸУЭu2K=ЧХx~КwЗgёr}viќ<зSоУ\МOї‡ыЇ{vo'аwfŸУЭu2ь%ЯФџx~КwЗgёr}viќ<зS.СнеџПЕNїьо.O юЭ?‡šъeшC{SќFўеNјьо.O юЭ?‡šъeш;ћSќFОе;уГxЙ>ƒКєўkЉ’`мIэ?ёћTяŽЭтфњыгјyЎЇО‚ё/ДџФkэTяŽЭтфњыгјyЎІ^‚q?ДџФkэSО;7‹“ш;ЏOсцК™&ХвџЏЗNјьо.O юН?‡šъd˜ћKќVОнNјьо.O юН?‡šъeш{GќV~н;уГxЙ>ƒКєўkЉ— н;чГxЙ>ƒКћG‡šъ{кчћŸў3nЇ|іo'азк<<зRкХ„ёЁ.2n1v 3lOhйѓ”СrШ— VО7эЮпЁгhU49vЕ=Lњ_Вћ—EЄnЅ 6l>Ёƒ}hXџgХђ#_Gл>_јGњй‹џзљ%WЃБ|{ОтЌЯ5ѕL @( €P @( €P @( €Pа%šP%@f”i@f•"PЅ@H•"P%@H”‰PЄ‰P *T‰@H4ЉP "T)*P @J•Yˆё=Ѓ@nuдЩИю:ŒŠ€ЉЎЕ$рž№-fЊ јђз€}ДїPulГ–^Ož= p&•zж]DљPUїгк vpfD›%Cx$Fu3mцЩWрT­ƒi:jQЁLЦ $NŠA 5o7лEŽ NЛJqG‚Иц}=9 '_y*7у‹—ОMDєЄчOРHУЙ1EЌ[@њ$9 JŒд†UUЇ… Мј.’Lг…h @J•*%@H5"PЄЃ@H)P  дЃP%"P%˜д)"tP%@f4‰PЅšTi@UтШRО"§ŠСЗƒ}hXџgХђ#ZFO—ўўЖbџЧ5ўIUшь_яИЋѓЭ}S€P @( €P @( €P @( ДI@f•šP%šT‰@f• а%@H”‰P%"T)"T‰@H5*P *T‰@H5 J”ƒP%@|ч—ЯYаџh7фЎ:l |3D№№Џ(:sšW,іhˆ‚ў+UU ЉЦŸ„ЖВOzнg‚w™,’ƒЏыиА„(%Єˆђ_{їдДSœƒјZ>ЂOУƒА^ш™“ЮDї›ШОTЉl‡лА>;УИвгй++ъb+ЂDwKЌšїŒxўхEЪЊe>kŠ? и ErВvI[Ÿ8ъъHBйЎYхГ\ГЪЄ‚$ќ,Ќ=ƒ~gaKžзgпЗEB(ЊсЙЁS5Ы€­$сТТћУ0/ЖmТ4ƒFЦ[э—$ж УпE§дДДтЬk‡p•Џ7ЙHЬDроžqКJ™ˆ6)н*бƒсW?У RA Џ чšфЉЇО ‚Ђ/џrд’&ќ+№ХцрЭОџьn}ќ2"5$кБaв‘x$‰ol”Н§“bhŸ:Є’Mœ3јcйЄK1‰ШЩrY‘о}ѕmAВЫУ’ЏСP~LIa[тœбYQ…“ПЂцоФSR—=юœјU)№,Iјf[#Ы60іrsЊƒ2[шЦЌЛша‹—ТUCdќ4˜9"нѓ +Q•yђ!Шкћшг€П>€§…ё=“й#оьВUОZf'EN $+ФIЅ…2ХЅ|Eњ+ƒkњаБўЯ‹фFДŒŸ/ќ#§lХџŽkќ’ЋбиО=пqVчšњІ €P @( €P @( €P @( ’€Щ( в 2J4 3J€’€Э*D $J€Ьh  $TЈRDЈ €jT $AЈ R€j•(  $€љЯ/žГЁўаoШ=\tиј .F‹рЏ(:ŒqŠЂ_–EmРlь‰]Ы5.ўY*№­жф\– ‰nФЎЂs7%^ї5џ•ZѓФЎ`ъ0fФ7”Iар›б| ЧГifЙ)*gбо­R˜1хрєќsyuвдЁ)Ц…WиДКљ +wƒ~Ьцэiyn^эйТ’+^уBї нeХjф^Я9иhsY%#МЇѕI<”Ћ~p­‹и{Г Mž„ВEURШEQНУ:о=фўпс‹m№цДFtђqЕшTЫоЌR ЮYф’у3†œ#СŽЫQУŽB*|>uZС'apДтqНЄmЙТAЗo:um9оЅЋѓИ'E8q2BET$ЩESЇ‡BжAї~Yючuф Эs‹Џ>Щ8ОнœE_х]*Р"$ER.‰пЎ`њз'Ж […Ќјš§2 [+CСчPЖ‡–\ЬѕЇ V’ЩГуY}ЪЋиAЦpзЁфŠ†р ŽшъШˆЋЕ@ќќеsЮЈ/џ;г№yB(š—a>+€шїН/гvšДƒŒхYsх'’{Ѓ#ќыQƒЈРЖЋŽFё”йPšzтЫювŒœmy„Љštа-BЩQSЅ8чPjќ#яoЬgФR]“6фuSТf ™ЏПЭЊСЯ~Жл=У”XьнЁГ:*G|Зy.6ЋГTLР‘QrЯ…9KЎП…вXЧДKи ЦiŽтŽ”%Ы z(ЌrЋˆяr‚-гQЦt‰ЉMКŠ†Љ t7ЋVKŸ~…>aЩƒЖ&ё§‘ЫіСm%fїЇ` ˆОЉЏ›–~„5ёљYЫ^JЭВьQJ5‡АЫeГUЭ4eУ/‚€њЎФ?ƒ+Е,LЃ}џIuіЩФјЈ™аЇЧpд›\\Cn“vkoljCg5œГда–f™wјP‡з9CфЎn4ХВямФ€ю’ ющиь6& lГ Љ4QE >зј5сœKƒАЌЛEљБeЧfЙ%–ХРw˜mД)ФzT †ЊтuЮУ)ЈПEbАmрпZ?йё|ˆж‘“хџ„­˜ПёЭ’Uz;ЧЛю*Рќѓ_TР €P @( €P @( €P @xДДI@d”iPЅ˜аЅ@f”‰P%@f”‰@H•"T) дЉ@H• аЅ"P @J”ƒPЄ‰PЅ@H4Ю9}ѕіƒ~EъуІРЇС3$O yAі g#V™eїчIчˆšˆhN”ЯЇJзeЃ@ъœАZЌИjсиЮЩЄŒњ’ч™ьз‰*єжђчJѓєo' Ѓƒэ(3a ‡…sЮНр…у,§о“С:G”*сV ЙТX*йwУѓЏW ЮХbЈИ-6Ž.”,г5OeZH Џ“t1PОMUЭ8,DЫ?uH@ыљs4[mUEаUx.ZGІ­`тЙ0ѕѓk§bџ•kт оXSџчЇѕ#љ­Wˆ!фїDХ'pI2Ю+p[3lеujЯ‚Њx+)"Дr^œ;??W}74ћungЪŽш<“сЦЁКOD ь\1аЊ›8ЈїЊе€>i‚›1uВLФІ2ŠŸ ЅaєЏ(кЫ_WМ‘NКА~PЎ@њ}з“\cДкчоя’иь›BуbЬawŠ‚ЇtЋ@КфŽŽ#9eЛЫ™5wC/ЦF…QAsЬЕ/zˆ<х0”Й@Ф Н;ѓпчZШ; џ“8ЫуЇљBД”жAѕ>]Н[ ~ЬoўUAЏј>.\Ђ1оє‡ПЩDЙмylфвл*EОeСЦцХpšxR;ФˆcСQES‚е)ѓŸТљћ„pХжмтЛKђU‡H3ЩdН(НъŒ!С–ё(ЗYœuXnkЛ2xSR^ŽџEBЖ!Р\–сыМ‹EЯ\tlЖ‚м1т™їZ§њъМ‡ТРa†/q!Ю;šSˆнСgД‘Ч" :WаЈОр9Cф˜R N ЛFКУ5ц[ іЗ ўЋkš ПЩ~љ•Вѓ‰№­е\ƒ"MЊрТфш&ІЫ‡цИйpTї‰(еМ…ržю7‰ЛЭnї _Fћ‡ ЕЩ{•UsŠPЇйoљњ“ŸА_ЂБYK ыBЧћ>/‘в2|П№ѕГў9ЏђJЏGbјї}ХXžkъ˜€P @( €P @( €P @( 3J$ 2J€‘( в€Щ*D $J€ЬjD $J€‘( ЁI $TЈ €•( €jD %J…$€•*D >qЫяЌшДђ/W6>зЊТ•хъ$}ЄпЊђЅzа6Џ–Эzц]єˆњџ†Th”ЋШгšГц™џGєвђЗ‡хк1Ќѓt#ЯpЅGsѓIч_-q­^№ў.ЗлА]цЪыfRчІQR".ЅUЯѓj'p(Ах–]цїпЕpнq5eљ ‹Ю%U№%DЈrїX…dlW=AЯрAJн`сy0ѕёk§gќЋƒЄхЮУ..$ Ц…X“›к'B8ишгŸ‡!ЮЕX)y:ЦVь4—}ѕЗпЃькй".F9хžj>ЫІЂ`х"Ф•>cqbДЎЩ|ДЖаєЊ•dhх’биŽLА§М‹QЦ’гg№Ѓgќыo|ЏzђВЦБхАњжяa+цКклрьШЮ4пЦTс•v)јж\9PЅ=[JЬ– [uЃрBCСQk‰г”umФV\?Nƒ–ж4I'E5щM*ц™uAбўИflЌLэьF &Œюё:тiвŸЛ:Дƒˆх52хЂt$чџЭYa€џђg|tџ(VђŠШ>лЫІ˜іУWжS0Ч”H™щжMЊћмеЊ’ь[ тц.глpт nˆЪ"Ÿ/!иq†Уi;zuСтЉМІє{рЙU)№м }aХЖЛМЁ2 ф7QДE%•J*ЂwъŸ”LIc …тq$ьEФШДˆ fЈŠЈ™щ >Х‚9:М/ їа&I'нХeХ‹—<›g#<§+• |7 м‚ЭˆэзлU2[yЦВч.Ь‘U8хЧ…t<Џc>-Цн­-:мRiЖѓ|D\"тЄ‚ЄŸѕŸС2Х6љ˜‘аQ†ћ.ТiW —[š|ХЁQњw<.aщJžС~ŠХe7№o­ ьјОDkHЩђџТ?жЬ_јцПЩ*Н‹унї`~yЏЊ`P @( €P @( €P @( ДI@f•’PЅ"TI@H•šP @H”‰P%"T)"Tƒ@J•"P *P @J•"PЄƒP @J”}џ йБ‡wМЦmФxYЗ‘Ђ(ЂцкŠєжjR2_%ИЇ9–ЬВшєљ єЙ\Їaelв™ЂЇOјkhЯЦfTWc<:йx ЗC5LФ“%Lг%шZЄ8)ќ‘rzвz]Ї/џи“ч+›ЁНУа#@eˆq[б„@h3UЩп\жЊО АкЏ6эжуЙM'B89фО^‘§ЫJЉЮмфw,ŒїW@Y/GA8ЉRШ;.ХТЙл\‰=€“оэ—WхшЋр'r+€ŽJЊCuUю[yЬПМЅ•bШ:Х=­:а€qзшхгј)bžжh@8ыєrщќБOkNД uњ9tў GиЇЕЇZа:§К#ьSкг­ш~Ž]?‚‘і)эiж€єŽПG.ŸСHћіДы@zЧ_Ѓ—OрЄ}Š{Zu =уЏбЫЇ№R>Х=­:а€qзшхгј)bžжhЖnKёХЮфЬ"ДЪЗЃКГ™:<†c†‘RчЙГ\ГЫ$сХxV+ггJ™,7тёŒ=вЕѕ’~я\?зші–Шќ^1‡КVОВOнщўПGДY‹Ц0їJзжIћН?зші‹#ёxЦщZњЩ?wЇњ§бd~/Ун+_Y'юєџ_Ѓк,Ху{Ѕkы$§оŸыє{E‘јМct­}dŸЛг§~hВ?Œaю•ЏЌ“їzЏбэGтёŒ=вЕѕ’~яOѕњ=ЂЩятѓ‹§вЕѕ’~яOѕњ=ЂЩъ~XПн+gY'юєџ_Ѓк,™~/˜ЛнgY'юѕ?збДY=OСї{Ѓlы$§оŸышк,™'рџ‹}бЖu’~яOѕдmL“YюЗчЩѓџ]FбdЩ9Х~шл~|Ÿ1S§uE“>аиЋн oЯ“ц)ўКЂЩ’rŠНаЖќљbŸыЈк,™'!XЃн wЯ‘ц)ўЖЂЩЪ7„1;кŽ%ЎdШшD)ˆЯ“G ”UEt"єЇ}3№зeЅЅЌIЩ‚ёИWсћ5}Ѕ:б гcpЎТНіiэ)жŠH˜7ћ‡pўяГSкS­4СиЛм;‡№Џ}š{Ju‚DСјЗмIџТНіj[ЇX$L!‹=ХŸќ3пf–щж гтПqg їйЅКu‚DТXЋмiпУ=іj[ЇX$L)Š}Чќ3Пf–жАH˜S{7јw~ЭKkX$-‰§Ш›ќ;Пf–жВ’&ФофMўпГRкж г b_rfяйЅД  тOrІяйЉmDУXмЉCПf–а1~ЭwŽМAЮдк4cЈ— S4тОѕ- Fю П8Y­Ў_PчеYД,l!~isьdОЁЯЊ–7г_Вќ›+ЉsъЉi'№­ёо›lЎЅЯЊ–‘LcрћЫdŠ–щ]KŸUI@Ає=zг’лЄѕ.}Um jЛƒюцЙі:ORUfPjвA;іˆ9Ьš"wдVЃ`ђ%Ј,шRyЦžщN4АиG?z ,сллa8%$›{oєЅЃш|3Ј јV†™\ђуPOТƒ%JМЌŸ f%‘І‹:‰ХС)и/б\ыж ѕЁc§ŸШm=unb‹ХЪsxš UU\зŠ­r)х €P @( €P7м;ёъJЈд€P @Sп1m–Ы*4IЛЩЪ–8УсЫœj (Ё’ŒFžQDW3_ ћ‹IЙhМлoFuЙэДrRдH LIƒš ЖbI‘ "*/JUk™ Ъ€P @( Xw83˜Фg5Лoy#Ы‰4:­ƒШе.&=™|дћTИ ˜іeѓSэRр2cй—ЭOЕK€Щf_5>е.&=™|дћTИћ—@КayS[mВоКriвi~хо :<ыBЧћ>/‘є#N~T€<Љз7‰ЃZЙP @(KCsФж;MщІфй$Е,ї9„УѓZйЋ-ИК]ввМр ІcЋЄQkZ5ёkIGпі­ћKWУќW№qЯшŽѕcj|јVHS]‹‡bb7иЗАЫq]dЋQО@иЩjHi( @tф š"f#ІOЙk5ЃЉ­е$žН“Œ$mЅя-v'{УzГSкќб“*У‡Ћ{ДьЛF7'юб…аrы-іо|ЩІCj­Ёц;]IŸЯ2UєщЉSgДpЅ8е/ јdbЋНью>дџƒЄФŒUу@ЛЮЛКk-й 7hƒ{`‚;лкБ ЂFбtЖ'ЇNIнљч=KsНЉЦa`у7ŠЙ!yЕчƒУЮ.œЇКУSхмpѕЖ|СleJŒгЏ#&5ЌХtfш(ј4™'ОЕ­-1SG:&/,Ћ™Ё@(#}УПўЄЊ@( ‰g%ЏYЎr"ЭzлЎЭшPЅЮвыD вwлˆѓ•šЁRуЃ…§^Џњм{D’§šDы"Кќ›§мnЮМЩ)МŠqВлъЉЦ)4BщjЙ.\k ]џдП›мцВе`kKљПz˜х1ЮwЩ_uУзTДYуЪ€+`…*ђЯcфк%^o9„ F6\AHшBгœDQSТ‹Yu`џ7ГІќцп“УƒНgІ’•NчdG5k.W]=зO—mМHŸo‘qКТУ;*Du'вроіJLІЉ’…tgЁТ$іKŸз*ч?jИ{“Њч|рœl1ЃІ—f—№Х\2л†~ѓлЖЗ73ogЄоcЮWRЬэЮ†Ъо"‹*3S{}Вщl”›uPЫ,ѓ^SювЕZњђvb*Т&™›„ЪОљЂŸ;ŸшЅcRО…€Z}Ќ' ЇЁ%ПFа[Œ ы#ВGKdBУфn0&ВK›hК;двуЙmЫ^~y˜ЅcчхШш+™Ё@( (0/­–?]/§SЕAP @(S”|{Œ[d\ŽDьдV­sФ–РС—KtЂ†ˆ‹–аUD‘Qt–YRŸ‹]Яќ­Ћщ8bЕ1KЪsѕ“јwЦpљЙмl ЧeЗ;j”§ш"Iƒhv†Ђ#АїЌ­Ћ4"G Ў„д/dFZQsњMЈНўo;Вк”х7(КHГ.ь)цьЯžZАo9чёЇgюів•:х*–0ц!iж›ьkŠшХ’УyHVFSBу‰’<dCЭбХ+І_чV‹›xOŽ7ЩзG7/ŸУ<Ал‰д3>ўrГDКR•.Aђm„$Љ—ЄЃJъ˜wD —FZQЄZйuo†’?Я[Я:К‰љhцкџфлЖпБЭЛmБЫСР4[ТШЛ‹QезЛ3ulL\hЃЂЗtˆЏn”ЮИзrЕЋGMQцЏzсфЏзбгN>єmНZу–sИЋє]‹]Акя‡tyaЗh>тѕ­Лs‚л…Јн~tijлы€}-"Њф}§5оТZHЬ•ћЎЛѓ_х…кђднOХ5§b–В‹ž{Я­ ц(ЉпЏ9)rhQ@(Iuѕг‡?Y7§•ЊAwY€P @p8В(9ˆ$XнЫwХmDoe–zв+ЅПgš*sЂЈŽU)ЁU4ъЊзєнЮ…ХЊЂpз5пSл Из[›vщS›wLЛKpтЬШK`ћ’б™Вr.jшiЬˆrсЧ…u›wЛž’Ѕ?Ы0ПŠЊЈѓЫ#6U7эг[^YNък™ДэпіN>nії6іЖч/;Ћ(и[YOвIАHШр9ц-e–YІyеЁ*ЁьЉЦИЉ/ѓО"шеJЯсн.#џ%цВЧ]йw+•џмЅнWgшŽ\0ВЈ4ЕКG˜Ш6/эYы5w52ЉЁу:6ўŸO…ч:АK•KU•ч}/Žj?.Yžbl:ЗžQюЂ˜nЭˆЛMНo.+{ oLтЮQ&ЊъЫФzїf•ю<НчzЧсЇЫ3uПƒеE;йИХK“ГC сиВ’"6вяВ•Й@Dё˜›й*ЧШ >њє.єUjЌ&И§еюЙн>XьŒшД_8OUrŸ8П`~џˆ­A:лй’К)ЕjqЛУЭ0‡В’Š+„‰ aDvkун*,Ы‡пŽSН–ѕtуЮšЎЗuє:ЃЫ|йчюЛѕEˆ/ЊЦwwtж[В'@nа7іСwЗЕbDЂщlONœ“К%ФчЉnwЕ8Ь,fёW#ЄBѓkЯ‡œ]9N$w\S‹;СMr4&mqч\FбиЙmАсj7]šлюЎF KмндЙJЋЅkЊЁ{Hљ’й•кэ_хƒŒg 7L/оѓдžЌœ­wNЋ ѓFХŠём$%ˆfФˆ -яС с Œа2ˆH7]цЋJ ˆ@Њ™jЌh–YЛ\ЇЮrЕBЗ4Э9$пз…џs†џйV'Р•™зiж•Б“lьиn > №ЗЗк.ъ..З4ŸюVЙўMnУЊulн№МэjРщRїМ;ц9п7dАХ—œШКЭСжЛв{“ц\у31Т0eБm^hI[lYљЈМyйЏП–HДєЊjtъѕыюя9цќкрЮ’И”P @PcпYї_дџЭ* _д‰ъё‡ш*Й:€P У0lЬQpDDщUZ•T’—šЊTЉw$|осЫŠ6 KDx/Ючщ'йQр(Й8j%Ї$ ќ>ю—*ёv>гЄэ;џЖП3qЪ?•g‹…-|NЫћbОбЄ§Йј›‹ЕХžяи}&НЧн€фl^А\јг?е;TЎ ѕЁc§ŸШzƒ'?*РTы›Фб­\Š( ­вгjЛC87HlO„цJфYMƒЭŠц™Ё фЉšPІ,й­ Б;0cЗћ а1ЬV§(Q2a(ѓ{Ы•VчщИŠуБY‡#…О0Аьq†ы(Ыh!Ы%lPЩ:5ЅNqѓ*wЮhеs`ї--ймБлЮаЩэYЗVV09Чž,ща…Ю^(њ77‘]МЗШE8""t"%’%Е ( $oИwтџд•P#Ј €P @( €P @( (0/­–?]/§SЕAP @( kВлs„ф”VgB{-ЌY-‹­KЉ5ЂŠфЉBЇЈсl26eБЂYKІж‘кнWЏдtьћОwGMiЙФ”н’сЌ8ЌEŽЖЈjФ6Ё5АkC рlЬZ9.•AщNјцЃv ЎУ\я2‹`АФF’%Ж,t`бЦІ[ -nшCЅ%FSfŠŸ›УЂДыoжЛўЗ‚Ћ`K]њ•е‡ŽVСˆЖї€ŸqT•е‘eЂЂ%д.dЙжs^МЪнЭkЧжЁВ8'ьэ эž‚ГЖ [Уo:РЕ–›†„BЈЉžhН5З[Еk6f.‡ыюАQ@( ).ОКpчы&џЂrЕH.ы P @(]… й,Ju†м“Vьљ )З­2=МGRp\Кh зlV%GXŒюѓTжk;1ађИšM]В=IСsщЉF^ŸжђЇV$0Ќ(1тЦ…n‹4'!0Ы-Ж ™Ё!B(ˆ HсfЃс_ mдўл‰>†№яe–ёиИ–\•n;ї…QщКu№вœz*'­ГѕПЬмБFK’…NˆЖыш)Д mU@HКULВNіkP‰dЙ(Y’ш nО‚šШRP.•AS,“Нšг(ШPpЮo‘nƒj‡п/RЪ†Фv›eн щ=Ѓb(%ЈS%Э8ЅVхCС\кЯY ˜3ЙinЮхŽоv†OjЭИЂВБЮ<ёgN„.rёDябЙМŠэфГАОŸ&,Љж˜RхAЫq}јэ8уW1й ЈdЉšiЂnmfѓ$]9†АуЗ€Н9j†w–г&юdУK$S-9#Ъ:г‚ЊtдІь3+П0Аи›КНwnн.вe"р,Ж’o‡0нЫY58*їЉ”dЪў†дhбЂЧj4VˆЬŠ6Ы-Š d""™""'B%VчT€P ƒњЯКўЇўiUў $OP?Œ?AUШд€с9j›.&yШЮ“&OД BЙsK<вОWэe4RВu}›њŸŸџЈдшЈЅрє—эїjwяIŸ Š\Т№ЋNtЧ ч х#д “Њ@й:iЋK"IЧ x ъ]=]ЖЅB^ЯГшщЁ=­$ВжгГNP“’Љвіл:Г Ё+МQ›љWхЇ<^ЯЊrWЩ[&щt ЅЭЬŒDг%NфˆxщгŸ0?7Ѕs5UЏДн*›]Bѕ/[yНЪH§gьєшЉГIєЪфw€фl^А\јг?е;TЎ ѕЁc§ŸШzƒ'?*РTы›ФбU{›ьЃp­Џ6Т8мЇNKэH|D›AAЕeДєЧPзSШJ"Ђ"ЙЉЗ–С[џpИJ™й‰moЫŠn4ьvл'œaЯOаLEд9ГЉ,єFДйФмNAму3}пEЋДй\тŽzіZЂЊ–иƒ ЙјцеRJ6чр˜?U$ ЙјцеIUЖх)лѕц+šIЈ‰уѓQ4эРѕЇ ‘S6sLќ+яeAkЗ?ќСњЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄ‚ЋмЅIKžпI”[ƒбš-)ъh-И(Љм№кхба‰пЭV‚зn~љƒѕT6чр˜?U$ ЙјцеI›ќЏgќ’Еm’џ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ oђНŸђJ[b Ћ…ътеўЭў1dƒэєgГa^Э2\б[ЫЇЁWоT*›Ўџ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ ЊУїЋŒ”ЙэнжQnFhПњh-И(Љм№кхба‰пЭUi‚з•ьџ’Rл7љ^Яљ%-Б•ьџ’RлU\/WЏіhЈяєy‹$oЃ=› №Ўi’цŠо]= ОђЁTи-wљ^Яљ%-Б•ьџ’Rл7љ^Яљ%-Б•ьџ’Rл7љ^Яљ%-Б•ьџ’Rл7љ^Яљ%-Б•ьџ’Rл7љ^Яљ%-Б•ьџ’RлTbЫэЮп‡fЭŒю—ЃИ%вhЊ+яp\Иј2ЅІ Йr\†м р*Ј™ё^њбдФяђНŸђJ[bџ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ oђНŸђJ[bџ+йџ$ЅЖ х9L0АЄ†іЊЙš:(ƒЮDlЫ%сь‘‡‚ЅІ шы%$OP?Œ?AUШд€ЋФјnй‰,В--оB'І4К\lХsИѓ…S>(ЈН ŠŠЉR)xЅWŸM^В9iДiTЄхp/#іl+$Ѕ‚ЙЪр@ѓР"К‡<•t№]9ѓ8ЎZ—:ъыQf”ЉЅdП[јљ`‘4žŠp;ъцv€P‹ж ŸgњЇjƒЕСОД,ГтљЏB0dчхAјЪsxš(/бЄ;ˆc"Ттл2T3@3r6œмFKNj9щл†yweЉОtн5%‰НJЅ8eЎCŒс(ЬльХИzкlжЃohA}ъvІ‡fd†Й*хг]Д­:TнC…ЕS*шОњV5tg–ŽŠ•*—}XьuCННMЛ№wьqƒwИ%8ВVсДЏiUЦœГЧђтоЄm\1ен—ЈvШ’]иЫžчBхО)ˆ#Эьzœ=YшюQ2ЭЮ)Yno Rul™Уrs1Њ ‹…љœ-W%3Њї<иHтрјЭ›пl‘€Фnчnф2@@…Й-lMZкd„*eбЬЩRЕU6qЦamŠЌёœ_­;ŒгZxoй4кс:М”œг<Ёп^ИDО$(Тš7+I>уMЕКOm’yЁ~+Иљ sAжУјўwZ(WЏбюЕmpœoŸЁ-Qќ*Зч ŠО“^Ї%ƒ8жu‰Јі§кmњCгю ћк$О№Gю6™nБŸo1EШEХh4Їu\шїš_-7љмŸ&ъф™гLьЫххM-§nз›Экђe y7-њсј­ АчJ†к*И™‘ gжJ‹—?<Леš~%ЖЊWѕ~ЂЗю=”дџЇэЎIИсйŒиlЙЄ†$NWK“Є Ѓ$а“[gRdЅѕLг1TO‚:юo*WжзЏ.uSЭњѕЏQ |Ј<и9ngŠCyр Fс5c;DyСъЂ‚цa™dоI™єWogяйљн<,Ч_e.'›Ў(ЕђЊОГТ:Т–К,)rМ\"LvцЫ,ЋsЅБbтЙ›,ОMŠš+mщ.nY"—‡>ѕsЩkhн_Y]єBбыЇ~ЎнўYr~.e}сЇРц*‹ђ5D‹)цєn+ЏbыLЙЯl}S‡yxgYІЋ6ž1CеJњ7щ#:L)XMq§5?В5­јђћ)-fэ#Гr„w2xІ #Q›иъEAmHžЩюхOG?Šщж‘XЕ?“ъУ…ћяp­m&юYечэИзЗr“r—ЉЏXж ё–%K”S"ƒqф'Ѕ>д(фтыШM4ŠЊsе3TЎ†ЎxпХ)ѓ‡„Иsu“Й˜ПЙИтБq*/’w1эсЇt;hŽ››QНј{VFkŠ nэ”aлфƒ™jVјц)šЅDЏйiSќWrї•ѓЎэvЊЃ NЏ:S|сLmW™9Žo)l•sTA„Њ‰iuЩЮ*Щ$t›&MІ"О№?ЬЬZhдМмбkrжсюjnђXр’ОZ“OЉJоœsxp„йKfЦзЉwёYwБ—ЈЖ•QWг]НйТѓb‘™&kщƒЉХsJЂqЩrа+бћЎ™ќеCђЂšО“7яf*Ў*J›П§*І~›•ёtюaМq1”У–5….цЎТ‰й Њ„ЗL\yЎiИрG8ыžYИЎ> ™цˆЕЇяWVKєŸНиЙЫ3ZOuыїŸ NœМЖ(рnуl:УђсM)ї6œ•:,cj5ЪlFQ’\ˆEЈЮВю•%M^§rЃтK]Џьt]#ї[еgћзйСфЬAvУы6зoЕœј–HLv}Ър[Gxцh–ы„%LнгŸ‡ОЛЃоjnї•?л;№чvjїUзнSс|zЫяl) w i@eK}z—’n#N Ію‡“A^EЩе<MkЫ_ТоѕjЗЮљˆN5[ГХpqњЃVй„ю№mЦэrТійїfкjtІзF9ЋЮLбs gЅ8ЊiсбšєжыI;†ocS-џЯ?kПф#дxФ2юqq˜ЫbKЮЧeŽIЖђmвm‰L*lп%I ‰š*iQбbšЁ<я|ЉN64І­O;е%ЉaЛЮњтvЯУeёT”ЋГѓЁ[Ёй~}С6S~mА‘ ЅHUkj“NhhбtЊчŸ6КНѕ/ k…ŸЕ\nТѕ…UЩМв|gшз<2 r—v|œ&ьbCj+ѓЄ;1ДЬdИmш mД›KЇZЗЏНоЯУ‡•M%ќVlџuїн•Ќ•6“ж•Sќ-ЯвыМрœk:Фг§кmњCгю ћк$О№Gю6™nБŸo1EШEХh4ЇuVyЅђгЩъЩКЙ&kLьЫххM-§nз›з+МЃтDiч‡ 4лwGorиaеrмТSM)5Б"FQеC]d‹Ћ$UгšV'+з–ЅŽУVЅ)dэ}ž;.нŽЧЯDЦбЌёa7i‰pНЕr‘"C„Esšѓl$…g››3rЫfщ4)’ёЯ:н4ЭVrI_ч0ч5œЮIЮЊюug}оIJŒјF8СВ<ІЭ’єЈбlЎцO„[LЇЗЈб7ињl‡т A’ІЄиэГO…b”ъЅdъњYu}Ј˜НЋЭURІЇ8/­ЅOеы˜›ІуŒхО6›$Фо8Ф/\ЪBШ"˜Т–й’1dS TvйК7“БMАlД‚И"ZЩ ?ЌYц™Н,nЉnКЅЏ4уcfх\о SпƒмюSTь3ujEЂ-§Жg?Ј­Ж—т%ТH /$  &zШЩ—KAЎJgЅDГZьтеп nSŒЌнvSЋЩœiЅЄгЦŠjOkЯЊxУђFжьпс їIrлџЧ@š|Х@•Л“{3$  ;Т<БOУќ4}ўЙtПљ.tOЎrЫыЏЎœ9њЩПшœЉI’нцEсA"!ѓ] ЋћЧ%ЌƒJ6ЈакyДqїTmDн"LЩн(\ѕ\ВїЋZ–ДОƒѕњ’,їƒДLм5\ЬI9ЈЋšƒ?yj%ы|\Œh$nЏыu6ю‹Ў"t(ф*њgU+§xdeыYžіЌ>ЇL•ЮykšŽdЉЃї‘ЅO\­рСnR‘Ёsuю˜Y>Јœ4№шюЙпПрБызЏИ—ywj€lЎа] Ш‡UФЯЙЭWЃ.„^§HŽdŸЗ3И>БеТdAХœiЕ5]Hіy'4 usz:5<‹›3MЂ0‘к{-\PœеУЃЃ‡Jќ•l§W2~М‰7ЙHюСcІпh­–NzZsбu(Ёt"ўmѕУЉJЬ}ы>ыњŸљЅ@tR=]ЯŒПM*ФЃQФyCšљH“ -‘миЇїQ#uа#ндіКZ:>•ЉK…Wšњ~…ЉMŸтџЧЋѕЋќ ИеСѕ-Нc‹+pzcrUemї}с2‰Вв­Њ*d[lе9кtёЈм)wMЈў™е№еЏ-wE{…ђџTDkј–Ќѕ_ЇwхџjУ…x“f‡Д/N‡.ПМХиэTйнсМщ~xьД sЖšxзGLUeуŸ+ђКќ]›ю‹б(vсЌFљЛЯ8Sw‘;јš№n]7›~жкЭЪлF–LО#'w"7ВђWЕd&Zћ•DLъЊoSŒехt§c˜Е*rіsѕѕКUїШх2рЬI7ВŒЋ~ЮqлЗybВ+qщtd4уmЩ/ S,•ИW:ou*^ъ>WћЪя;ѕмуkЇ}ќœ;ќЎОю—оn§Л„ ƒ* „`›iэрI–пзЁЎ:]Ш“ON ЉЦДеЫж~К>jwmлvп2Г”ЏZя|%фŽЂ)еT‰ъё‡ш*Й:€PИз–ТW{ш5З;tWd6в№B j/НŸMfЉСbк\\бЄнјt97ЎxЛ JУNмЏEyjўюх9‡XŽаАћ‘ЭімˆЌЖб !6ЂЂщхпЯЇzHNЊVTдгЯнз•ўXœЈvЉUэRЖTуЮыЗIMЩ–?ФИОm‚+З-ƒq­НККЌ6‡sxœVUЖ}/@Е‘6ЄоKЉPxqЎЎ…{дЉЛї”к|ьяЪrЎљърЫЮofЬ}~Иš€фl^А\јг?е;TЎ ѕЁc§ŸШzƒ'?*РTы›ФбO|ЕЭ~ъмј.;rЃЂШŒ2FB Ї&^/2й* ˆ$(ЈЉЋA†%#v>&]ІЪ|!Я^ЫT7KN{mžЌЅ­:˜ебžƒшкЮь|LЛM”јCžН–Јn–œіл=YJZu1ЋЃ=бД˜cтeкlЇТѕьЕCtДчЖйъЪPъгЉ]ш> ьР;.гe>чЏeЊЅЇ=ЖЯVR‡VLjшЯAєmfиј™v›)№‡={-Pн-9эЖzВ”:ДъcWFzЃh;0 №фия?1•тuiЇк%‚D’t@ы]и(ъ-(Є 4э^М/џЉƒє=@lЛ„0›Щ9ВРq.„'sBŒЪя$ Ј ќЧгUsE,шŸ';ѕ–s&‰‡pќ9’fФЖD2ji™%І^Dя:bˆGћъe2g9Ё?сћ‹q[И["Ln !Тиmдd‡‚+HhК2с•Yї­~md‹ЌхЈŠfТГf=:eš ™ВZиH”єfMзTЩ[3!R Ы†•сQ}M}ˆурМЂ”{Й’„jь"n#ЌИЈ(ІжCЬ%@Э< ZДёѕъіfЪ=sсмБлЭЖŸ)EePdŸxQGƒ„ЉФКk*шй†Я дЮмvљ›—k%šѓsЛРq‰Љw–а>оЄш-!&iH5&!aБ„˜В‚нdСkw„њ2к,ЊeГhВЬ.G…iЙŸ›ОflЋ–Ќ6LрlУ"У8~кг њK‚#) x#ШˆmМ]4—РЎљœёлцYФЖлЁƒ‡˜Ч-Х~Q2и‚КъІJуŠ(š‰Q:WLЃ!ДЌДzщФ_ЋЗ–Ek m\№жКШbMве|˜ЙюЯIaЇМњt‰(чяV~їؘg Уv#Б-PуЛВf Gh †Я‰ƒJ"šГтƒVгЧ]л–ВИ9оё=ƒ†№ьЄГз#3Ki1ЖiБxзЄœAC_}j+’Y,6п/^&rЌ69—з)vшв.0ПицКЫfѓ9јЗ ƒї-ЮV!пqЇ#рЩ,фX-ЯРч“‘%|…u"КЊ<ѕBтšЈЎУ+У$cсHђ“Ы™ 6L2ѓq™œRSlI4S,б8.kLЃ'pŒ69оТ8QЇ Ке–n[Fкc”XШЋšЃ ƒщyЊчЭЪ­Ї3ž‰eDe‰5псћв2—‹dK’G-qв[ ПГ%щPк!i^ъŠч+Лдddэ‚Фь™2ЗErLжwY“-ЉМЧŠp•30ўЊ№ІЭw…ŠyЌ6бp~ˆАж%’uЗЉ”j+!АW;ЕgHІ….ўžšГаoлэЖыtd‹oŠЬ8ШЄHФvХ дkЈ—H"&dKšд.нefџчŸЕпђыOnЛbБНsfъэО3—HшЈФђeЕ|‡IhuSXц<%шЌЌіуД;Ъ‡%и&XТdmqbлтJYЎл‰ "Щy[VГйВzВ\•2_~Њpї5ЧќЙolŽУ~‰S;Й™aˆжіb17 cjPXЅВG[^zўа•UMNЖцsТ КSIeNYn`м у`л–;yЖгх1А(ЌЊ “тO (№p•8—Me]0йф™лŽп3ЯAx;NžС[єф№хКБ–™>ЎЯCПŸьЛєW(Ы ЪѕСо\чDсO\q‹ Ž•ŽвŽH9h„т‰ба”c0ї-d* ЇrЋšРЋо <‘@d]M" &’^јјЌ‚—њЯКўЇўiDŽGЋЙё—щЅX‚‚щ№UкaNКсћmТi"!J•‡TŠf\Ђ”Л7ЋŠя7RУbKЗfнВњ6]‘иЗМьњ4mrзЇоЮЂЯn;LЦ04=р]’ГшrзБWw•orЇm–[\ДeЏ/ЮщЁ~фч„p›‚`vX "р”fUcz‚/7Š5љžЧНZДцs™пЏЯi,ЈŒЂ7jђ=<%…MЩЮš 9tM73XЬЊЩNœŸ]>˜Ÿ:Ф]Lяжk9ЬкƒgД[м}иcФrN•’l4 “Šищ j(šДЯЁ+R§mФЭ•ісAЪW­wОђGDSЊЈВ#БїE SB5ALђ.jф ^ЫZНИЧX]@;-jіу`}tМљzсDЏЦ~$ІЩ™ “ƒЄл4вBМ{шЕšЉ•ЉЉЇ(ц­˜C У•љx‚Mиm Mйи"1T0йЉЩЖIУйѓо#$Nџ­длNqЉCyэй~wJ"0Nc-œ2џ№> „жЗSiь)Ќmђ‘јћWttКЫќЭ$йЇJ""№L•+vнЉзMžœ •S*>k^MЮx‡e­^мcЌЎЙš–Е{qŽА>КйkWЗыы 9ЛЌ>4ЯѕNеkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)@( €Ь]p{“TјЌƒнсџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKL сџ_*вгxЦЪДДРоё…ђ­-07‡ќa|ЋKLЇ)ŽИXYд#RLЫЅsџвr’ž  —fЗ\Vl6%#]Ц№ ž]9kшЯMT oAиkм‹SъЋzУ^ф[њ˜џU Aиkм‹SъЄш; {‘oъc§T€=aЏr-§LЊ ь5юEПЉѕRє†НШЗѕ1ўЊ@ƒАзЙўІ?еHД•Жz’–СlaМи ‚о 2в‰’whМSЇІ : ыBЧћ>/‘є#N~T€<Љз7‰Ђ)ЎчЦ_ІЙе‰N[тYз_ŠlЯCЦф ˆ`„ŽIŒбT•"шЩ…ZTшэgjЅТ:ŠЎЊ>DјеRџФвs•;8ЉМ5*,ИГ_W’!НЛŽл`$DBЦйeˆШД8lˆ\ Šg•№КМ*}mЮхjZк\}Eйš9mТЎDblШ“­%л]ЛУ—-ЖtН;Qiз\ж*т&D)ŸцЊІUЊщ‰жЌнћз.wЅЬjrП—ІEЫ%™‰.ФŸgК[х4\&ЊК.R3Šд‡К\ЫїјUTMQЋ;т~Ц]pЇ+6ЗJ_rТw)–ˆЎ^л3d9a’мYк€o7оvЛgži–кзœo&|5TЯ њSЩЖИzЛ3Іmf’|}^iХх‹O‡m~еmЭћ“r_QF9:г0fћЎ<,Ј‰№M›…ЋѓuU­Y™СRЊ~O Гб“%7љКЌяњ’6ЙhУoк™ЙФp•`…жсГmPaИJ"ь„'‡<єщgYd‹УЃ=:!п„Ѕ9MW§я%.вЛ7gюмЮКб|jцєРj,–šˆ` Ъ}Н ЩQиХšэ#гŸ…*Yз­ЈђѕqIс„'ФБЌš€P @( €P @( €P @( €P @( €P @( €P @( €P @( €P @(W”ЏZя|%фŽЊUP'ЈЦ Њфъ@(VЭЪŸ'з›[-їІžчЃš$dŸšQ E§TуђW:4ЊЌЅл?dіŽЬЇJ’О>*]ўIЖedх;ою]ŒЖнкv~iХЦ‰SP Ј†k™уM•W€эпВ{GeџК•?ХK|lъ+ЁѓE 9Ќ>4ЯѕNеkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)ХЕƒё$]yОкЏк|8Ї*ЈОcКВŒфлС.:&ЄE^-ЎUhqM—„ЗЦ: яrБГOџ"’#втнЃHл{„KœыЈGм‘uлƒn6{ФЗІ(#™ Щsс–WСeјŸп зМлЋоuSWђхх—зZчШЃслEЙљЯLnЧd—hиЦiЖо’ВН.6ЎМЖBЌІBk’їе+UжхдБjˆишiЇШчЃІ,­UTџ™5ї+тrqŒё4ыЄьFёл$Kd{{юБmn”RЪ4y“GBЎ_вIuw)•m8ї—Хэ[.QГ[њь1fUŸЫaгХўš‹gyК;szєэі;зw.Ќ^CioR„1uAXћЮЂDюл]Њ(Џ‡ІБEVRŒ­џ_Cu+S9ЊЇЎesМœтL,–йV'eо.э Щ‰rй ум$o$&м‰аД8Ž.``ЄžшJЭwвщW'BЇљf>ЎngOЭiјэqPї]ЌŽзШ.V{:Щvо—V­L[Ў{§Й‹Ј4Њ{HŠђ€ДрЋ„9˜— Ч‡еж­8јelw$И88в›ў/{њœпЕyё>ЁeЕЯЗœАzrI‚Dпc"# А‘X„6H­хЏ2,ђLГЩ8%suN8Ычг™U1†Йu,ы&… €P @( €P @( €P @( €P @( €P @( €P @( €P @( €P •х+жЛп y#ЊеT‰ъё‡ш*Й:€P ёп*жћvЧђЧ!Зіс6 чщ*b ЌЎys ƒ=Kот„Š‰ѓееTЉpОš§#њ5ЏmйД:]=Д‰aWцГ№дя—ixЎЊ0В}?NN-ŽХkШ”мїн,лuЂш0T]p&ХВDЬIˆ“œˆˆƒ_BŠХ'сџhіэ/jвКє˜ъд}懄P ‘БzСsуLџTэPvИ7ж…і|_"5шF œќЈ?ySЎoDR=]ЯŒПMsЋ‘д€P @( €P @( BХqї‰ 3oИJXЎ+/hЎ<c’хЈ3N…EЋz(џs]џ€ъЋe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰Š?мзрњЉe‰<\Tˆ™­žю‰смњЉeƒEЬћ“uўяЊЄшТ6 Жмšк4&ьG n"™щЬ‰ŠваЈšŠєŠхђT4€P @( €P @(ЅПЛХyќЕl@OFzS<Г )соqDиlL†žr4–ХцOzŠ™ІЁ\”бS4^§nУ$“oИУє]ятсљЪXbFћŒ?Eоў.œЅ†$oИУє]ятсљЪXbFћŒ?Eоў.œЅ†$oИУє]ятсљЪXbFћŒ?Eоў.œЅ†$oИУє]ятсљЪXbFћŒ?Eоў.œЅ†$oИУє]ятсљЪXbFћŒ?Eоў.œЅ†$oИУє]ятсљЪXbFћŒ?Eоў.œЅ†$Хn8Й/BячяJˆПAдАФžvK~‹Hў&/лЅ–$šЯv6lиs-хo~M:уfыn—Ї z’’'pЋХsшсЦЄДЈ €P @(W”ЏZя|%фŽЊUP'ЈЦ Њфъ@Uтˆ{†Я7Бї7кQ-S=ћИŽЄцъN#žiХ+Dн0ЎgГі~›GЂгS^’›t'zѕŒc<'УАoряu4КБ‹САўНвхдxSN„m4’6ZTЕІ‘UсХ2LВћ=>ЮЪ>?ѕ›§WЗЋоMCЅцЎ•9^Ѕ5„,”|–ruЪОФЎ0сE МIДFŸкwFŠІ€рВЃ‘*№юК:KW]ŠaЛЯ›ћCOЃвщ]Z:]*sЯSиѕŸrЁт€фl^А\јг?е;TЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЅEћZlMЧ;=§-н„fЃF‘-гsA9ЄZŒлЮ/1В^ŽѕEŒ.“Ы&%Д^ЖщžbЈЄˆђЃШ†јkLФ•™@ЫšKŽEЇ%ЩrшZгІщ37С-кћmДЄmєЭ cЩ+m4ыюЄ*Y 2.%\ВDLжВЏpWƒy#~€еИмрлXцЙВiЧ™Ž‘ІШpYhyЈЋЮ3DЯхЊ”ИЯє’эдmT!K{Ц++щiОrНЙ3$ЉІ g–ббŠлЪи*ЂЂф‹’хаДWюсЧV_Џ^ЎжnBОZgJ8Аф‹яveЎŒдU‰*hЫ‚}С!ь‹ЁkN†З8пщ˜NRz№$—sƒD8ђаѕСеbфK­СlоQЭQ9ёЈ”№Ÿ\Me&еB @(YƒчD NšшБ-ЮCв5Ш@;*DЋрDJэCИŠ–м";П+8~ЇВ˜›$‚l(OТrјђA'<‹ЛЛ‘іъjP]&„]Uкš&ЄМMЎ zc“œ ЋгйMЏ2ЩоPАИM~Мћ’Yл"(C–LИь`#u†d#JЫЯfгdGСS,бkU{Ў­J}lкiQzZуžЋ|іŽU№ФЛ –щ5_€хт(LXЫ[›ГdЈ$фƒFQa rGн@l“œ‹•vЏGGBНЏОоЌr2№o$п,]YЅs€P @( ї)ё‡ќЩQƒМcЌ/d’1o8†ВQ‚: L˜г+jЊ(h.ЎœХS?zИ^h­Ф˜7{MšuКsWнaьeGt^hДШаZL…r$T\ЛєМЇU#емјЫєдЋ|§ЮP1(ZЇп–Ч а§КDІŸwВ.oŠд)У†ї=ššьеD6ќz3­SOУ?žЯѕD}oћ–Е Ѕљwe'G#aјї€Д= вiьбreтd яRmй УFчцšf™'ЌЅ3}ЏЛ]змfnœŸјњмPйљTЕL‡&tив!ЦIВ![кгп–њE%]XУ\<хb=H\кЖnZкŸ%v/,sЛSfъЅЊ:ЃŽЅЏыФXВРѕе‹\y+"d–S[uНƒЈJлЄѓbMЬДЉfМ:U)eпђуыжz™‹JЩрUЦхЮR/ЭKfLaБЮnпЉ#JpЄ­ŽХБgS…Је4ЗЉtЂrIR=к_ŠyOйOFъPуb|}owb\І#Г­…ЫђHџТкdпuхih†‚baЅP„‘‚Іt­5Зя8GžDбЋNИ+­їќNs"іNТ1-ѓ—K1%e>ЪЈЉŽјЪ2и5С4ЊЖыˆ…У<ЙеЋ*c>\~—_ч тдЉXsсщьЦ2 … ЛƒЛй‹Vж‘!г ™aT]v9h’2RgRtxRГJД“YЧѕaЧ-fуоГŸLxgЈйЙтќ;l):^ФЂgц8ZFk„Ь~фW=nІIћщXо”Ч8bE„фдю)ЇrЁaŽхЇbЬЗкЙMv џацƒБ‰˜фњэXV6ЂМšH<езмЂеŒgKЋƒŽПLбR”ѕІ—І‰u1вn3ЛBš}yЄ‰Г5mu*eЧB№щN§JЉ‰œœo_фТЉ8кЇqUaIK#g0ИЬВ}іa“ŽзЊ<УЯ6ћcšfm'№Ѕ,ИŸ/;№ЛЮ–]Ћ9сМžй‹ь— tЂяZи6ияB˜УуЗ]-šАѓMЛГUЯг4шрМx.VУѕГзЉ0Њ\ЇqsY)Ћvќ•7ѕ‘hэи‹.УdБž.dX‘рлтьіяЛЛmA^6ZM-Љš&IсЏBеызо#’ѕыЁŒоR!CiЗД\“Du›wm‘;la2m]”&№ЉmЙ–яДд‚Њ9ІJЛJјЪыђ—‚ѓзс•j УЗн›Œc”k›Єм{йкФ­ОCхаъŠъzvяВ0чёm7РдЋЧЇ‚їъЁИљ­MЉўж_јкнщэr› љЬ{EС@н›ГТЬ‰–§Ўв;zЄ#š—w5!сн"з&н‡R№Zнw_К•Ћ1T=i=“ыœbaƒ9E+ЮДЭЙ[о‰uœЬ8‚dk=KЬ МяЄѓ ЙХЉ4Я…z4”EvVЖИSkєѓтsn'gќЌёзаэЋ‘E €P @hмЛŸ›џUrв4ЖђнЩЅЯ7‡a\оvјыЫ-ыx:Ž‚ЊšЃF•жЅ’ "Њф‰XВЭIfѕл‰?с }.QюВ €P @(W”ЏZя|%фŽЊUP'ЈЦ ЊфъžФ8ІLМ ЊOНм[zCm>ђЦŽмxњQЧx[IЮpDP[\зРœiLЖі^їсПэ;Юхцс}HнЦё­–јЎbH[nRе[lfнЙš ‘К;“n’ГХYхšjA^\r—ГЯ"ЄљЧŸ‘юU0!дѕЩL#7qˆђdУ‘Ћg ‰–мAo˜Й’№ўYЅ[Zду{3iqSЙcvУn^?ТQ.inzwЇЉ2йК Офfм“ъ є ŽбЙši sO QRлБНeц…9DюзхДоP№ВN~оЬЅvk;`й<1н~8)ИУrд7stQP Љ&KУ‚з:ŸИъWТorћm:*}фžm.&ўПz!ТіЋюУvьœVЅnњЖš6Ђ…Ї^CЋ,њrJяІбиЉгЈуEV”–еШйШиН`ЙёІЊvЈ;\ыBЧћ>/‘є#N~T€<Љз7‰Ђ)ЎчЦ_ІЙе‰N;кnW+†/Ъ†­\ЧЇУœ6p’:—nлэ"fџUt§зѕЄгј№§NJчbХmкБL %*ч|pтf­Љ–pZЧFbЄVШлlžCs<бyш‚•ъU{оqu^XyC”џ4SiўыГ”=[ўgГUаZ0ŠI{КVРz[уяDУ;lЎЦЙЮf$—$:УE(Г-ЎqAшUщ.>ogUѓФЃ”ЦЭ—шЋSБѕП–1w2Ђй‡1xzќбFu/%cœЭиcYхD9SЫ-$єз$87”ѕЋn0к№Uт9 Њ›.фЕEиEїнŠ…ё9оё:/ћЗы|>‘„,VЏ;ьy…,от[иВДќ3рJ+{1vљ639&,™+dцН"ЄYЏNu(Ћ§к_šђЙЅфІ6-Ч-ћ7­бЮ>ЅmЊдрccЭт КLzэyнœiЗm&юЭo„7…ЃŠ0‡˜ч’iUЉЂ~юЅf§ЕN-ТмMм;6l—Ђ ЌЋХт ‘с6#ДcŽОrЊ&О9ью*й4вxЏнзs‹Ѕ~ьcюО7№yЯ’ЩLі;XFхŸj7 йSJtЩ6Й1І4гˆe™нж,цєƒL"* ЈЏKkSF§ЧЊЯ9XЌо3RњU{K{œх}"ч’‹сљc‡вm‰ -б’ ;Д4h7hћ"ГoO46$ Mфœ4ЈІ^ •Ьп‰ šШ)АфGІйёtFB;ŽШИJh˜ фrSŒЪixQH<‰<е/wвч—žXРNрU5€Б’йІ2ІЫ%Н[%л­нgнCЗЪ*ޘЮнЄ|DC@ДЂsLѕ-ziЊ/Љ№tйппхДТЭa4ЕЧ ВŸbWp>4—Œa]ЇШiш№'H{#3"Šѓ/Вл)kF†fШШDкы#=9ЊѓЋŠ^ы^*Z}v`НеЏењЊН_/&›ѓЭЫйvЊUф‹nц‹v}сГЧБЯlnзX,BWЉ ‹ -mхSaн/sŠ­vЊЛUЖ№ЊЅW—‰jx\юкВUеЩдзё9Ч(пШћM‹mƒcРAQ=фЌ7,хM0 ЪЁЁ@( €P;мЇЦѓ%FžуОN0Ž9…&"‡М 7…јю+nŽDŠуhрѓвiпN)‘ ’yгƒfXš,h–ы,X­xБю6і˜aЁ@lPDG$L‘€ъ$zЛŸ~šUˆ>d|Т+qмо2‹t•vuVEu“’мyІЄЙГкЋ. P^!ФQkTзfЭœЉIэК*§›EвХnЉСсВŽyfM7“лЋи­ы––œ…q•|Ф;ЩЁaШта˜ ћ(вГнХEЧTUx‰""SGUŸ$мoПЭspQыКЬrjЦUвйЯpм1h•Iкd„ЂŠYfЈ™хYЏЉ CкГ<ЗšНыO†ШЂМТкЧ(.ШˆХдэё ХЯz• Ч]znC Sbы-ŒT%]eЅзѓQ{є­STх9yэйхє‡Э'J…Чєлщjчг“ЋєЛ:йg;ˆ–ы<Л%ІK&o:№Jl^&г[`s3дЊМS$­ћWёўvщ{=з<пђ­gu\WђкumОnнiпиНƒБuЮt›…Х DyѕВiїŸTѓ”ъэ †UTРљЉЃЇ‚јkTV—ѓTјбdтО :ЈЊž1ЏНлRp…сЋёоZ(юпRыБRq b­­-ю'5Зj+™ˆЂd\4Я†iS 5'ОЋ[ѕzПЅ~іЉтœ–<Ÿкœƒa"- ”ЇLуЄ†ЭЗ0zLA6мШХR;a˜–KžyЂ-M$Т_š/{uњдbfІђŸ[ІcЬч `\fЗSИ]‡-ѕЖЬЗОrІЬšФЇ$ь•(&л Eиdm2ЙdН+•-%KIcWЭђяvшЇ%ЇWНuбTЎ.йvwпyw„lXЂбН›шиВљGіГКMЙH$Лw†\Ц‘дRL™@б˜tІЅTгЉFїєчдФnЛз–яБзз2šЗoЩSPчљ€з…b•tјYшЦ вл,Ј2hЄ3ЉblL^d\a\mвL‘СЩr\јWЅJrЕFяђ“нЈ—COзЏЁЫ_ІЃ„W№IH}ŽФoЌ$дќ}Ѓ†)CЭюЄиШpkСSVЅLзWOЩsЋoЭt­—@ЖёќЪcdЦ[“Ч]кМИrs=ћ”•‰vn5žeТпv‘ЂЋЏяѕŒИŠ6a QSdЊ‹ЧV\+TVгMпЃјЇяSyxB№YњѕсЉоmEф§nд ;R[.з ВњV[NШo~•нЎžћнqЯOBgУѕќv?ЖўFнwеѓ:_шhсŒ2зwБЕ'7иУ–ЭЩЛŠ lЕ%sйЦЩ­ЋюыŽТИ†EЄUO1N№єЗ.ЊГЊнЕЊ§џWŠяўgW”хЗ^х™оз0( €P FхмќпњЋ–ЈциУ8~> •ˆ˜€ЫwЩЬЗ]РE6ІгK˜ŠЏЩšєЊЂц‚9s“FН›зn$џ†єЙUюВ €P @(W”ЏZя|%фŽЊUP'ЈЦ Њфъ•Фxv№XšлŠ,iы„(яС‘ cЇЇЃШP<іЭЕ €›qЄTєЕEЭz:iC†ѕT—,6ЗŠЏKхsЦя^ЂƒрМyˆBмфѕЕM-ЉжW\”нЙ}Gw}CKлйFDрŽ"Џ8t/DŒVКUњžmj•v3Ц *ЙU1­joєŽTNHq+Xrыm90ЖѓАЌL>Щ!ЛЁ$ЧGŒ—eš6ЛTЩQ3їЋІšЋvОjщЋ‚Rb…e­”жП™Ж‹М?„1Ю›-ЛIлƒuz$™re”Ќri†уШиl_BQ[%uМ•xЂх[ЋHЊwсjЇКІоыѓОьŽj†’ŠЭ+eзNлВЛЯU<.GЎ‘ю$бюђmЭN™q‡1ы…ЯX””p€м$›0qхEw2д?™šз§;9Њ<ЃuиЎv§љЩжЊ{ЏпzЛ чЌrь8:Ыe˜MœЋt6c>m*Ћjm ЈЉ Ў\;ш•пOЄUжкЬхЃІЪ?Љy\Mœ‹ж ŸgњЇjƒЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”Ž €P @( €P @cdŒХЈflм#)вN[К2B1в9pAџћТК* YvGпўч§ѕ}Ё vGпўч§єі‚d}џюпOh vGпўч§єі‚d}џюпOh vGпўч§єі‚d}џюпOh vGпўч§єі‚d}џюпOh vGпўч§єі‚d}џюпOh vGпўч§єі‚ kƒХ2‘†KБФЫx`E9ѓTдб<eƒє'џљпч1цы7ѓаtbuƒ‘zЙЪя7 yXPShЧ<Ѕ;ЫK~щ!8dЊП-F *@( €P @( ВАуgГtTOШ“%ЫІ€й†уPЁБ0“qЃ6,В‘rM"™ЈЊЎHњщlMйўЗЪ?f–ФШѕОQћ4Ж v@џ­ђйЅБВ§o”~Э-ˆ?ы|Ѓіil@ьџ[хГKbdњп(§š[; жљGьвийўЗЪ?f–ФШѕОQћ4Ж v@џ­ђйЅБВ§o”~Э-ˆ*/6[=хрzтлю›c 4ЩuЁDЯ>хЅЯпЫ:Ž WњТ^е“ќlŸЗRJoкЌv[F№Жіlх ЄуЮ=š6ЊЃъŠYeЉz) мЌ@( €P •х+жЛп y#ЊеT•вмєцСАŸ&Šъ-е[%шMJ`kУGеTО…ї~ыжГцhЁG§пКѕЌљšшQџwюНk>f€zнћЏZЯ™ …ї~ыжГцhЁG§пКѕЌљšшQџwюНk>f€zнћЏZЯ™ $vдЭЋ ?“7l-nщжЊсЋ…ž”щ/б`пZ?йё|ˆзЁ2sђ ќхNЙМMHѕw>2§5ЮЌJGP @( €P @( €P @( €P @( €P @( 9œ›‰кДлЇ„жЫ36ќдђDдоYэ<=ъе4ЩЛшW~’3§žž~К{2Hє+Œ?IўЯO?Of$zЦЄŒџgЇŸЇГ= увFГгЯгй‰…q‡щ#?йщчщьФBИУє‘ŸьєѓєіbGЁ\aњHЯіzyњ{1#аЎ0§$gћ=<§=˜‘шW~’3§žž~žЬHє+Œ?IўЯO?Of$zЦЄŒџgЇŸЇГ= увFГгЯгй‰…q‡щ#?йщчщьФBИУє‘ŸьєѓєіbGЁ\aњHЯіzyњ{1#аЎ0§$gћ=<§=˜’'Ао0oŠт62щU[z{Щоy|5—DH{ ŠџIcџgџќ•˜@ŽмW–1CvЩз0žбТ~_ЅЦHшŠй gЈе{Ѕ^їz ъЩE €P @( €P •х+жЛп y#ЊеT€P @( €бОўG—њЕЊkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)ЬcќC+сГЙF~4WLF TсRŽШH’л&ыˆŽ1РдЛДјjS}Ia3єoьi+žФйI`хNtФ—|Д_Ќё Й:UоЬбƒPе’OK)3а‰а% Ш‘y‹С{лkнn[цn[UмVс_RJі§O—­pФ<Єн#иœvнc—іЏСeЈ3Т1*5=фeЙ !,ХK1бЖBЫV‘чQhцЄЖЙй ~™Љ^mAЄд7•–жпXМуЬИŽb?8aœI(ЪИф@ЛшhaН28ЊМЫh8ђ(Ћf™hЬU—†yЊ!еВvЕЏд6Џˆ$;“ЦщиоПO™4юўArqqХіЛT„иФ)vцeЃ)Ж šМЂ№oŽjŠBy"фщб$ѓis\ѓ7ЂІеQъя^FкуШ­Ыj<‹tЦ›Ю37 ЋЛЋхLAйF}Eт55WZд™–\ib\-n6ЦЏJєж7“їй;ЕљcЕ%,кХзщ–˜Lі=”“p}Хй0HЊŠл OПаЂЙЋMЈŠћ%ч);ў{ђзХЃЂ\]ЫЭсеьG–ЌFw K6[3З5oƒ>+уžЃпB.kžZtА*œ<5ешс9ХTзК˜ДšЅЌ*M§:’иoRЎ+ќW„ЛTс‰AAb0ўgšЎkЉхшЫ…f=дѕЯ*šћЎъЃbRЃcЗ№і"f+ії^Г%ЊuЮlЦЖJAЙЋ| р%рjŠš5!Ы†Ќ”)–cј›^Зь5bхЗЄй<˜—Y-ѓažн%ЦuW6Џ ьн1дЉW%$щLјц‰Џg†к•;юыаЭ дGц˜мMшЩЂНЛlkŸ%ЈюЕeХd˜aч›@L6Љ'-.Љ‹J ŸрЙeSїпГŽjrнЩыIюn=AGdх2|Ј!МсљЯ]^•rmˆw4%o“Б'svZ7ЭдIЏR–j#ЇWMЩќЉН“ЯЪ'mчJщŠšЩUЇзљ:Ћ† …Ъ—gэ‘Ѓ[к$ЊLЃnhвс™ фYdН9VjPу9zпфbyN &ќŠІБи”јVз,w8ї{e(Ў„aиЕšqЭКВMЂHЭЃ>њwIІЌmЙ)њєћсxыwIЋ[ю:‰ Эb9ЧreЖAД&“Ѓ4Мч#ѓЋн   ’d+Ч#ЅЦнYпыvpXїЃlNSЋеЮЮRЎ!я‡ч5uj]ЕЗmвЗMkс'`Ž‰7)Zчh0W3CЫPщу[бшцЅЉЖИS>ЖNb.oхmm[ Ј˜о›Ўф‘%B}иl]Эн•]d2q^E™ІЂmTU—†|ж…гЛ_п\_мЇdс<ЖKŒM ^=vы‰э"лоbгp‡.cфˆe$6ЇcЋnš <ЊЈш tpJе4\цц’Л;ѕњЛ2еwѓFЬ*ž y<ЄГ‘Œэloкк}{q‹i{!/ЬиlШyнТocЉWOяЉЂcцŸщŸј†ЂvShзЖcы}Тцм15†‘&k‹РвGvT24u‘вс;žL™! Њ"ёЯ…e+Їe­з_ЯюЅ^JЎ~NЯ_tБ5г”Ы0Ф—2D9‘ЁГ ћ”) *3ЂFЫhьdLВD TGPP‘Q:rЊ›ЖнvjжъVhе—j<жѕ—зc‡Ѕ‡5w•.A•m™ZxЃЬFP‰‰ЖNŽХЧ‘•ЂL‹"LИЂRЭгЖ7мўљэsRхнйVЁ$…DЇ`EКˆДБ\“'›OMкІ‰Ždк"ЊpUЌх;мГщЎgЃPјn˜Џ–Xмcœы<;Є ;v”мєкФd ™Ча'ЗRr@4КбLбХуЊ&uЊщГŽXьѕГ с‘}ущрkЪхFЬгhќx3ІФювЅВ lB“ЏKЎmhИ#DЊ „^ZзВvЌќжwнзvqtЧ:ЏОь§м}g‘„NPeязшђ­ `млЖкЛэf+‘ќ‡\„H*NЊš‚#y~r&lћДМмю†яћyљЂМvYN|юњнѕКѓhБћ7(жЫtЙW;€IP‹“#Лœ'E‰%Mрй:т!h"ЯѓsсœЊ—ЭїLх|ЧѓртЏšыуяєНdK:WЖ9i˜ѓбЩˆзIё…Ђ‹SЭКvЛЪŽNљ/):T“s•Š_=~ІфejхпZЕFЖ,вхЧЛ;"dИrєjДЭn"(Т7ЃМолZЊЖуšƒТЙd­'ЛKЋUUќЩИх+хK9|жyZ§6тa• EвЭюєФGaм0ьŒG 0te"‹$Ќ8ћŽ8kI)‘#AЇ.…­щhtл_š—J_Фъ^wBНcЉ`Mдзя:_šЭpweuяЦ9GЦ)h’GЗІЄ‹c1fПjКZbчq”1œke;гVsеДЩQSš9qX–’жзєЗ1ЛъОь'2ђВъс”с~OЮэxПˆqДœKbЖЛqˆгжьDэКцфxЯДЬЦЛSGв–QЈd(фDi­ћкUЃёebО*Л>ЗЌЭжЂšЕћy7^D/rЏ‰йuW мv6iзˆ%і"ŠУVДЖŸ-СГлњЋeбЮLГE6•икЁjј›XcфяLщь§јлžщКњyмu тLKыЧq8r.s 3Ќ=;ЌГЛšКRSIМъъiЖ2еЋ,ШxqЪ”ЉmxqђГsп]о\O5ЏuUтWyЪžЙл ьЊ€P @( [‡Љ/ХџЈk•НrЪPСёА.љОjvн. N(*!ОщnЅВйjDp8Њ*Ђ­AЋœ()йў`3ћ"O–nЂ)p№Œ›`с2F*"шiд ЉнД!Э=єTЌ2ЃчPюWћ8bћНТ§pМEТю8[ sBј dњaБ Ѓе­хЩD‘:3EЎП–›ЏЉЧѕй/Гšе)фŸдЖ“.b_NсjmЙV;P]†e+ т:В4ЕДV[вКc&kЅxЎ\rЭjбсЖЕOіџЫќ ЕgцžPzў?yМ^8u†Игb'„yя#­ЃŠќXfоOВфD"ц'ЊІKŠiž|Еъљ=qЭеюЊЕЄјИ4mrwwПнlr$оХ‘” ёли9ДM“мhQ}*?qЃBpтˆ„МUQ-IE;iOŠ7]едВOьtѕ‚ @( €P •х+жЛп y#ЊеT€P @( €бОўG—њЕЊkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)Oˆь}™‚Ь]ЖУe.$ЭzuчКInFŒГыgЇ>ѕZTžЉцšћ—&ЕІŠЫž‹6}бСЌ[o№Ю%ђЋ†ЭЙ-žЄFнзA.•дšsюRБљczињ=ZяЭЭUEJЌз5њeВVЈЇЕrT ИЦжлУ“o‘Њеjfо6щ#гpЬнQЩIOJ~h'ћ­-щъo1ШФ\зЪжлѕњDЖюK РФюниьz4r$Kьk+rкЪBж'p""Vам%ФВШuщEEтОOЫЕнvм]цъsTљrеЋžqВн0hvНLr•GБ‹YЈ/Јьv›<зсЫWяЎš]#ЊЛjч3ЮKЃЊЭSЕО&‘рk›Ве\К2–љЏD›yŒдR™ D6WЫbбюэъl„з$\‹ŽtUпБ6щй:ѕп/+і\rv3ГgwXmO-/X:Х}ИЕ&љ5в4f•ИАЅА6e›ŽфцЁRTDц№уЧsWyњњчфЗыжЋј”Vь‰ЌГŽEŠѕ† 3PB<ЛsВ6qу<ћ‘РЉБНMЙ;>Ž:QxVэИ‡жa)пцeЗњœџœMИИgAКмfAН[…›Є†хJeћkю81кŽ{3Э" l3DQ\ГщZ*•Ы%<oяњЊ_яY—l§I1І{Й­Љу]К}­є&Uькž-ѓƒ'в@lŠёЯ4Э8tЃGU—О—ќЎzњЧ­5ФlsЩЃ_`;…слŽуun7›jZЎBфUj эvfЩmšFе7‚еЈK4шЫІ”WeЅVѕЎF4nЪЇхћЧKОтщЩћїKьєЈ{8ЎАыv<;(аАЈ[nрщdЩX“DЊ$CŸ V\љѓQ~И™oХŸvЮЯMj|oрjNфжt‹yл–eВd іdЦт]m#=ЁпWѓЩd4[f‰УAq JфЁŸЮ19SnКэWcъT`tu{Эыщњ]ПК 8UТБla5нЌКмєЧ6аШ ЇLУi™ЖŠišjLг4­i+nЛx9žМŒа’P№~Ўеj5рa{Пfу^oP)˜вт“LЦн™A”QЩДкЖnоѓ†'$Чƒ­MЗD™5mючиБЃээВ–SnМжєсКFЅЅХкЂЏ†ЗN’ЬF ЬyЋ--WaЉыРЧўы[oŒYНkфЖЛсДЗ+%"DЭ]gВJфЄ- Фˆd„с( Ж$‰ывŠ‹Э|rˆеъыЙЛЭTхЮwrеЋž{Жь&ыlК[^‘xvы4Wрлb$emЭ‹Ъж…}хxбУlXAд€9ј+vёnњЊ‹§kЬ•lТgыЪћЕg9GsРw wInБun=ЎuТжLEŠЎ=МA&8 ћalЦ(ЂІЩUŽ}ъš:ьЦvmGёOVZмяІЯзЏ ЗšИ[п[}Зo2[м!мюw6Фe6ЈфЇф#n‘t„YDГBE.+У*JГЛ žJwнЋ[МКG58СЕОсzOv |™Kzг"г&ю% Ћl›=[Œ QуЪAф*МI РDoПУ5сiв_iпTвлзeЮщЯ’EUХS”З_йK;фщЁиwlE6ѓЗеОD‰aЇ-;ЉОzѕgЧVёб— Ћ6Ўšy%і9Ѕu+ТЃщауУИ­ьU3"Змe\Щ!v„ј>„"ыStХ]’Іи”vєtЊЈ‰R•4_‡JћpWL§dнu_vq;Ё§Џл|ХЮТw&ЎШУі2M‹%‹4A„єk”%™ J 6(ђХGйDt6^–DEЇR№уkKUКнO>+ЩхУя2nqSѕЙыWђ1‹Щ~УЯДvORMБFА л Д Q|Eэ:јц’;œгЃЇ Н3n^6е_лџfЈЊЫOUЏъsШл‘'oѓgТЙ4ЬЇ'ГtЗбIфf@DH/#ˆ5ЕmЦ$аЂЋžЅс—;nэ“СЙŽ7ЮХЖpА•/хrŸ_Њ6lИ(­зH7''ocГ<%њ^”uћ”†ЄКрsЫfM*sИ*sИqеЄ“Kwњgы!ЫЧSЪм[О~чŠМН*Ю;ЬМУнЪ4,ЊС›€И:Y2Eж$б*‰чЧ†tUYsчЭEњљeН]ъ=-ЋSћ№-oжŒЫ„+Њx@ИDc‘>ЪЩdуШаЎ Ж.АЈhM‰ъсЧ4\ыжU/ёѕ|J№кЏ_ЎЮ^r2ЙŠѓС'рK•оЭВTЛ­™ф@ТЊ‹б‘ггпL<д‘С^Šх]НЇП9J|6эх‘jsЦЇќЮoУэžэыџ&.]ЏУr)БUЖЄФ—dСо%Х(„бlЂHл€АЫŠЮdз"\ј№ЮŽЛ.sњЇ“туWХWгg+1ѕПЯ7ЌИ ыuп~+€МЫ}”ь# ƒu’мЕж{BBVЭВDTЭ<ЎjsЃtыІ•ќВ—'ъnщURчцO”ƒŸ  БqV‡4q›ЁtЙКшруBр’Дю.8™ŠЊj­iЊЗ]ЈХсŠѕщЮiq;gtє(сrXќ+,ћlwэЭЦ`Э‘n[8-ЉtВ Ћ{’ПžYД."ЃШЈ~сRЊІ6N;oњЮч™6сv[ёмљn:|/‡ЄXmэЁ%Зb0/+€,ЋiДuн Œtк2УHDжEщM\8кЊž pК§dЎуbўb5ћ!џѕ,еб†oIфя HdšV$3ЊSгEШгfFt•ъћ'YyЗUs6СPxЊg]lђQЛVеч…к…Ї3Ў9gчЗЩœa jЦвЖг 7v&LhюFg=›2aЦкиЁ*itI2UN…ZнЇjжs;ѕЦЗbдŒњлЧOY$ќ…чH•%цnDЧš’ыбЅЫŒbћ-l扇[VMZ]™“zTЧf•Ÿзž;ГŒ&ќK?Hрхp%Е`œ5jqЇaE u’и8o>щe9РzNЅpЭI\qБ%UуŸТДwвщЩнѕъў™"OжwФ} урќ7ИM7UЋtЕDlШм†юЭ ’RCBиЭx{ыWHэк›эcЯЋ-ЇЮwšy;ТPЃ“ EyС7bМЇ&\Й.gФz(ЃЏКу‚лN&ЁmGO+UVљЗНЈ|‰їQВЅ–уjF У’$ЌЇ"–№S‚шЎƒЯo`ЪFCЬ x+# ƒЙ$Я4\жГі•Ч=џdWS|сz+[фЗƒnЕЙОу.ЦzХйГ]mИВQжx…†еy­ Ђd™e•TкП;Й4дыНgЗ[œЮйпV[v ЗxyЦЩИ‘N$EЌœon@O‘МІZаЖ!ЅG.9ъЯcЎ-D&dGMzеж1PW%l‡ЇŽiJk‡;U[зј\ вьЊW‡єщаšn nmФd?užPіe-M’ŠЏFQ&‰šYˆm‰шsNŽ+šŠЁЯžщџ/њF,н#зщMЛ& 9М‘ЇI8?&NфцХ[–юиєД.ф'­G3^щsЯ›Ѕ7%Љ%Удnз3КЏsЏЄѕ’ @( €P •х+жЛп y#ЊеT€P @( €бОўG—њЕЊkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)@( €P @( €P @( €P @( €P @( =аЊH#ЈВE%UЩ:5LјgVAžмќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯњЉŸ)гћЉ Ž €P @( €P @(W”ЏZя|%фŽЊUP @( €P Fћљ_ъжЊЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЄu €P @( €P @( €ЁmМEuФWH0nРИЦˆq‘ѕ%}>:лЫ-ŸПг[І™#fџЁ\aњHЯіzyњпГ$BИУє‘ŸьєѓєіbGЁ\aњHЯіzyњ{1#аЎ0§$gћ=<§=˜‘шW~’3§žž~žЬHє+Œ?IўЯO?Of$zЦЄŒџgЇŸЇГ= увFГгЯгй‰…q‡щ#?йщчщьФBИУє‘ŸьєѓєіbGЁ\aњHЯіzyњ{1#аЎ0§$gћ=<§=˜‘шW~’3§žž~žЬHє+Œ?IўЯO?Of$zЦЄŒџgЇŸЇГ= увFГгЯгй‰!{ті—Ž#c.VпсЯРъј+.˜,‘vў’ЧўЯџљ+0х…лЇfnжљѓ†vтФsдљ|5ЎH пN•сH)wY€P @( €P @( €P @( €P @(Ъђ•ы]я„М‘е@ъЊ@( €P @hп#Ы§Zе@ЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”с9MvRŽЫw -ЪЙr!ZЅЌBт <Ур„jŠъtwњ*шзНќ/ыIПШї}N~е‹%к,x†я ™эТfTklKUсчюScм дaчvcъвэš0hU4LХZ*щоЉљž1љzЪЋЫжXKо-7пŽwuхuўЮПbЛгИz3’\‚Яf™Є•ЉfВд'%ŠƒNПCBŠ Šf$H‹šŽ`Ѕ оеCq:š\ч5Цц"iЉ~эўn8љ<57wА9UФR,7жхДcБR.А­ЗGV… І•#вeэћЖT{•Щ4ОЫђўiЅqpюЦяI`іЉšу)k†|АЪхy}оХЌayЕrьw;p?%˜я JNl6hкHCЫ#D<мчІiъцЈKквВПћ_ЅŒ]Œ_ЮŠЇGSљ[ђ3…‹oЎну<юъЖ;…ЮUž4alТ[nФл"Оn“Њ&qвбЄTEEдЙ-fŠuтщЕЛWŽNыё5Zj~[3О0пRњЮFЭЪ7g1l‹4ЩRЃлрСbSlТ’ќ#yйК dьbeеFб”DsO;œŠКrЭ87œЧ•пќnЬUtmžQыyЈЭвї ѕkУаn‘ЎЖsЄK$ їб˜R л0x^BИ|sLЩsЭkнuМ)K пНЙa~йI)їV!]Q~WO­_ЎžХЪ­тMВ]ц\zнизюЌлчСЄCn;“e"Ч’ЎњЃZQ4ЏEЭ6єoЯ)l—vмјЌ–v&ИЪZз†|АЪхyћО/Зт !w™RXІся1XъшlИЛeЋ%ЩW^“DD!Ы1­hвw|ЯћєЗъ$ЭВГ[ўлЇ8зv8,эpЄœLцН;.ђРмвUнИW7@›j:З)цлW6ЮHцŽcоШr\Г^zE4бКiп1Эсїь6кZZЇрO”'ы ЮzюэЮЩeОˆ•ъЯ7А“ŒBtуИЕ"DpEIЅя2Ž­ъ^ )Ё"щE)iД”|Tнƒ‹I_ŒЋвwИп|аЏz›ZуcЛVщW,жЈКИcЌIbwsHГ'Фjкф'bF‘ЁшљХq”rCЯЋFоЅйфЎ'ZХ™vкр•Snч-vSxXЗeыІН=Ё9Џ JЊRея6Мю…чЉ`)бкЏcЎЅѕшюђ$sbЉжœНГNЗrБЈ\™Жмь­ЪИДлбvsљюiч–D%’ˆїдR­/:—ŸЙSN>мѕaU4дђАп“ѓУЩљмhл1ц1Ж[bл^šюsЎзRр–›ЭzАŒюАоuў.8š MАD‰rUч•;4tЗЕЕuёvrмп–1зIJUTђД——Л;ќЎО§‡i‡q^%НтFЂ”vmЕСИЯ‡%—–fжv№;"6v[2Ž‹™ДЊН'{V>'’pИRяу—Џу|S­Я'ђ;JСE €P FхмќпњЋ–Јљ —”юP'ђ€і“w=ЯKГюыpSŠMUі‹uЎзJЃaСUQPДщ=9…;+7ЎмIџ щrЂ)wY€P @( €P @( €P @( €P @(Ъђ•ы]я„М‘е@ъЊ@( €P @hп#Ы§Zе@ЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”б—lƒ2D9жѕНе~fIЁТlйRЩyŽ’qЂqТ=p.PiLТX~cїфEдхб?#pQСk5lД‰"#Ÿ5ФMiУ%р•œЗЮ§c9йЕ=kЯ[жЬ рм=wVXpœ‹$ІЖћђ$Hyd+\qзЧ]‰hMdЙ&Yt%nгх›ŸЉ>ёЫYОO0ˆжв“Sйv+Ьœ™&и1!u:дp'cЏJ2‚œР•)Љг†Q§8p5iЬчъџ=Иё-Ўж[uкоVљЭ‘Х%ШqЃhбЦШhР!!EEEЂwЮhЭ7(Ъ дc XXНхЖ~5#ч>љ2. ЁXHS"pA s\зŠв— Ћчы|k#SЛќoКыЬЏxZЭzq‡ІƒУ&6ЄbTI2!H<Е†к+ŒЙ ВEQе’Њ"хС*+ŠeoТі{м…;{ХŠЂGЭiѓЯ5ч›BDE™*їј­jз8х‡ $]gy­oРјb‡о WxmЦI—žyі—‹S­2УЦm2йЎZЁ\“‡Ќў[9]ЫІљЯяЏЯn$љ;ТQ5+q]2-з3~\Й”Жё… чLZqsAEЫНбТЗэпŠЁ#юЗ<–ЅБa–,Г‰‡lбbM†дmPю.МєШЎ‘МбŸVDmе15UUDеW.+XwЈЩzџ‹iкЕŸBЕЎOpЈG“й‘)ЉqЮ‰2lЩj1нLœm’ѓŠЪ"jйЈч’xЗmѓO…с8rПNѓpНŠiM)QQТИGj$ЕдiЉІЩЄL‰4ЄЈC‘"ёЯ‚V:ЮћЏфˆЎŠ7?Љ,‡aЄ}”s3$ІЖћђ$Hyd+\qзЧ]‰(&Е\“,КЕjшй›—Ь~œА5фпœHБ#ЩkІЦ\БBŽEЏw{'SlТ/CNъN™pЅЗjжwrСљэФГыЯе; ШVИž˜єVЖnOu$K\ЩuИƒ(Y*Њ'1ЁL“‡ “tjы$щHр<07$ИЄwvРљЪmЅ•)cю!#ŽUsw=Ёjвs\њj,#vэ^[0УR+rчЫ”GаінpнЛkК7$ЦJ(M˜с0Сe›qTн%Œ<дрЮž„№&ZЖ§gо{ШНjс~•( +ыУ~Іпє?]tfYАз&ј9Зеф„d[Fнd“)ЦиVŸ"1›7#ЗЖh [iWJ"ЂЂ%vЁйУ.}BЇ;ўјял‰Е7сЙЗ МШŒe4IЃ$aЧ#ЎlИє`pcМmЎZ РUL“.„ЉGКхz•B7*=yylУlˆА+в^V#›шОВС7™)dDЩМ1‘ЭмLРЩ3,ѓ^5…4жчЗ>ЕaНF8Хи\lкpŽДH"нЃЙ VЦДМђŽъТца)Јš†kЄЩ“5уХknЖчцrќ§qЛR#П‹|q5трL1шЗ6cЛЗжы­ДrЅ9ЇЯjу ТŽЩžВЬ›mœ^Ќ%юйЩЈнЋЫg–ЂЭѓПќыы~$ё№~Žм&›„*еК кЂ6dnУwf†Щ Љ!Ёl‰цМ=ѕ­iЛS}Ќyѕbгч;ЭH<с(QЩ†ЂМр›Б^S“.\—3‚т=QзнqСmЇPЖ‹ЃЇ‡ЊЋ|лод>DћЈйRЫp“ЩоЩ4ЌHgTЇІ‹‘ІЬŒш=+еіNВѓn4Њцm‚ *ёTЮБg’кЖЏ<.дjг™зГѓл‰emУ–[d…~пc8БЃСц)iHё5ь@ЯJ mKЁ;ѕЗ[sЕЮџHЮ­Ÿ|K*Ш€P @({bkЉаbу9ЈяИ"`й/;JjMY&|3ЎZBЂ‹бюїUŸчѕW84E…nPn8J‚№ШŽQрЂ8ЂИ‹T%d @( €P @( €P @( €P @( +ЪW­wОђGUЊЈ €P @(Ѓ}ќ/ѕkUзњаБўЯ‹фFНС“Ÿ•р*uЭтhŠGЋЙё—щЎubR:€P @( €P @( €P @dЃ=" Љs%а9ЊєfЋ— VA–мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ mЯР?0~ЊHs№ЬЊ’мќѓъЄЗ?ќСњЉ +ЦЈЉСzrOЁ) Ž €P @( €P @( €P @( €P @(W”ЏZя|%фŽЊUP @( €P Fћљ_ъжЊЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЇЮяІ^`ЭФФХ‰ЉVŒ(MvNFњA(š6BC†Фmн[%5ц“уžTЂ,ЊЩдщћpМгЇоВБГ?[ЙЮr…„И3ч.нхdu‹/“rS6zH‚АгŽ"ІpбW4сХ+VЦrжѕ™ЮзЛk&ЇsЬєy@ТEv[ZM]хr:9Аv'й7 Z7st6Фд“%сСkžS”Nх‹кmЋуloxN­фrирэЫLI№^КDsc!uУŒˆNЛ’7šiCNjІЅя%iЈmjъЙNclЎšЋЪџ'уДеpx‘mзTЁNѕ9 ЊЯ ЧzŸѕЋ^ЭЬmњЖ77kШ–з)ныY–s1о‡xKD‰Њ35ДЩВёАлЏњ‹OIVqЮ@ЭsL“ŠViVАѕГMТœБнЏЫiЊЯ)и)љЃ ™ЎИљН"+zbKаR"kл0.lДЃГ%Fбu*t"ц•ŸЫk+6Зlлg~нF”^TaMфЮv:‡§„8ђd qШв>Ќ“YЇ99Р„ˆМ3\ЋZUb6йчЖу™hї›^\ЇІья,YХЯAГ5rХ GЖЌЃl Ц€ь‹“Џ+ЃЈDЌ:Ntѓ@ ‚gžUЊщŠЌч#;JжPɘŸ)x4Z€c1зЪш/#Ф–ћчЛ уАiЃtMЕ.pЁ'г‚дTЖуb{žMuњdхs“ћœёИЏН `Ю$)QѓкGFU фгСДч/y4ЈЉozкњъЬŽЄИЦџXkРк>R0xлaм‚[В#OGJ0Ц‰.CЪ1зKФQйhоm.iЉ‚i^ ЦЃЛ„ь‡ƒœ/4Џуѕ7>X№Ф+ƒблfdиЬйжљОХŒѓЭ8Чц#d ЃЮ\Ь•†yч•Љ4ЊзKKЏЎЁGМщљч”uѕ*dЗђЕ‡ŒГ.%К ХЗЩ4t%эРЎ&M6.6Q›D1ШM sщTЩWЅz(ЊЮ.еžSЧgоу•:DщU`ЌкчжпЕх‚r™ƒ7G$яŽЂЗ--хbKI›в†бHjжђEЁupoЃEsŒ6Я,xftwNШч‡k(XBљ&<[\§ЛђЗƒjЫэЊюF-Шѕ@ Д‚œz{дJpе;›‚7c|OашЊP @( €P @( €P @( €P @( €P @( €P @( €P @( 9^RНkН№—’:ЈU@( €P @( яфyЋZЈИ7ж…і|_"5шF œќЈ?ySЎoDR=]ЯŒПMsЋŸ1ЛрŒjєьg [’й‹е )ЮЩ}$FkuЎЊFъ–HJ)З№­JRt*jё7Э8хњ3ЅИ­VБTЅНOR |”о›І‚єTУ7ЙцЩ–сИ“cЄAe –™FЩЗїAвDшщЭyЋ—дщ}хSќЕКМхКОЏmЧgДГбихfxeЌЖӘ[XіЖHчm,:ьй’Š{„љMVfНБHШ а˜Кц[MВЂŠwз•­—•~Щ№Хs:Z%ЕSзЯ”m‹јЧљЧRЌ–ыKЮклnбaИиЃ<Ш%xЅ€ OЌqйЇ3œ(Ѕ—yKНЊЊЕ/:• љZnџаЭ4Ф,•UПцM}Ыћп%їљбёmHŠ+uУьБѕœ$FWTШђmrmv‰’ІkяVн~ѕO^–šї/Й4JЭ—FщоЭyœммПЮwв&ZЎВтN‘ЖŸsА8тиИ))ЕJЎРIЗ ХEzP‘”i!­•7ХЮx_чvFjЃнt*x]Ž.ьЎѓМк‹ЩљІьbOХџУ1,луљœcJ) —ХФлŽhЙ'OхF­Z*ЈоЭiUЋ_6‘UЙлЙ?Фmr;pРЯ”1žQ%Aƒ(t™1{RƒŽцШk™фЂ(yxVЎ™лTыїgјcІУЅ.+Љфнoљ›sr'i&{ Cn“Ню;ЌI&ьuŒіГeЃP-%ЉdKУ,И№щV“§ЧVQRђMЯе}NTQўн—Кчj4Аз&З›f&Ж_dШŽfŽнц]ZmO!~ъMЗ0M`оЫ%#вЋг—“4ЕJŒЌ*ЊбЊ§ыўyмЈАОФ6žLЏаЮаЎ?w M>јі’sŒibњmЇІ&й3EсгЦІ‰йБђшн;й4ŠmќкEVфVНЩ>.ьtX*хКу\Л‹TЧЄ %;„Ѕz4“lZ!qХ}MСDBт$‹ЦГљU?ќtг:šХЏ=w3­ЏyНuкkSоЖ’УфЇF‡&к ƒИIpФзvЎЂД№ЁЈМаьWj FˆЈJ хАEQз.*J‚)š’ Ђ­LузЏX—шŠGАšКmЖp=’ЗШHфю™яЄf^Baч™&і‹ЮЩЬг.)бžщІ\/ёsEwшу:і&ќу]QОю-Убmн‘ЙOl‡М;—&8Кг†кŠ8ŽfЛ5]:Е'}QQ3,йЈЧa4ќK‡-вpКУ‡%ѕa™hЬœЭL‘UIQrЫІЂНЦ~КЎ&fщШзДbћоuц ь› ћДіФл%BйЁцˆ$K–jЁЮЫœ$ъUuђП—ЎmгяYЭЄјšVоPь7/ Ц œзуEF mйo-Ѓ Ѕ’qtK4UЬWPцŠ™єz&ЊTыћ&пбЏ;ŒјОIХИb<Ўqѕ+ЛжГ~Ё €P @( €P @( €P @( €P @(Ъђ•ы]я„М‘е@ъЊ@( €P @hп#Ы§Zе@ЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”ч1uОфђ[.VжdЫ4Нь`Љ+рLИУ€|бsCЪЁšЂ*ІJЈ‹)qVЦЁњѓKtцW}-yre=ф1~!…‘Yжл›…­ж"Iv9K$9ЗЄКjУЯ0 -4Pд—%ї’ЗЃКЄопэkъїkОщ7TОWЧжПЕќќЌ‹Ѓ Оtvч!Х•|Gbл иВvwЊћ.Їd‘ШкБШИЁІЏŒ•‡„cўн+‚НkПfЌбвЗ-ўђгmѓлОwpь,ЗшЌТдќŒ-гMцLжKI+[;],'qОv€яtpяmZџѕOrГ'ДЮŽЯЛ8{гП/б\u8zйs‰tХ "1 7 MJ‡'Sj"Тe‚”а€и\ѕ 'ЩWŽ^}/НЂ…НЭЖОІhЙгћДђ“—,‰ЃсL+Qокь#X‚ИЅ-я2тО%š›Hй Ђ/8rЩyЈ‹щuгэлќ­дїКZчrмЖŠОЕћбЕ7щ­њЬБу7ёlNЬлрмхЩ&иьkvвiіdЖ†JГЪAmХ^зЉjЩ:МЫрk7C^Xaђнїх‚нU_ќМ8§Ѓ%{Xg\a.YЕДсщ%ёivRонy‰’ЎzЖnfCУпу]{KU{Xќа—’Еwа‹-šFї99щ…ЖкЮЪyя8zštX.к‘y„- Щr{r-ЏwQs{’цжы­=-ZiЯЋюХyхœК<|сЁЇГl}v!Й‘ДlИк0Ји:тmSB.БвJЙfКyШ+š/ ВUтяМХ*[ ы&… €Š[ФW˜ЯNи5tхЉ2Я*s ƒа№хК$ЁAz$vи= ­=(PQTВDETDUNђїзІН ЋŒ•јІ\аЕЫ;pm'lеИˆˆЄ›gWH*хљЂG™/3Џ>‘ZЛ Кumмn‡Лтџ8Ыyђљ8cY[bаъж,™6Wйvп і[imгЃ6ђНЉщœуcAjд‰*хСkОŽДые ПцЂЅ RM-ѕ‡eч4TЗуНе/‚жt6ЛвW'wлBD9ћиGл!7ўб2BД_šZI ;ЫšW*нд~юyП›=n.њq4Vпmђf3ciWтL,5в'Бu I)яфПе@ЊТœ–З‡9BХ8гГѓЇ&&ANЦШ_JgŽЎqfЛm–Z#ф‰Гo1чgwlСŽ;ЖЙtЙсбнT]ўBЬmChк4эК[~›СGA ѓИqЪМюћ{h|f“Н5E;щўф|Њуcxp%Іл +8v1OНh-СИбРжШ-яЃШŽoGъŠЈЉЉ:єзЄ^кпхДžл7>JыьYХ ч…ЊМБКuЪЯ—œv,л/‹ZC-–#Y(щДhˆвснŠ8JЉмэy™єjсгXwS ­ўвюОFSїo№шџКђЕ‹%•pУё\А\˜ПюЬŽ%И7oyР‘$lœY ЛЪƒŽ!ьQХVЕЂ(ыD\ЖП-дJ„ќžXн›ёC—Ћјœо§ь5=O "XFGaЩ”sd’в[лЗХIfБˆr-ŒК ЊуvщDу‘S^ЁгаJŠiнUв`ЕЧžo?.вНюѕњ}r4( €P @( €P @( €P @( €P •х+жЛп y#ЊеT€P @( €бОўG—њЕЊkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)@( €P @( €P @( rbЦ—ивšу<*лЬ:(``I’‰ fŠŠ(Д*pHˆ‰С:(H€P @( €P @( €P @( €P @( €P @( €P @( 9^RНkН№—’:ЈU@( €P @( яфyЋZЈИ7ж…і|_"5шF œќЈ?ySЎoDR=]ЯŒПMsЋœW(ї™жюРЗ|Ыs3Ў ФЧэБFl­šD}дFйXѓUyэŽy4М)BšП…ОkЉЏШп—дЂ‰ЪQйьѓN|фšН–KmВMї+)щ(Ё%Vz”vQ„OLаЉ3M<8чZjъuЛSЙОx]Оыу)cŒ(Ы^Џ–sйV0ІЪ7)s.[FУmp•9‰Џ™,є€Жї›aнZe§Ј9щdХ2ЭŽSHЌІђI=ЗЮZюђЦќ&гѓYћ§7хЅп–›<эя"DmЙ6ж.ђс=ИOnђ3вмFЬOy .f NŽw:ЖєQ[ЇSKVi‚_f3›МБSч‡80ЗтмJxцKsžгf+Зc`ЦŽыJикЪvЗDсЃЪЅЭ^k§<:Ÿ)І(šБŠŸђеfяOЅЊћщТЭ?д§œ,Цзчmq.‡jмэWўЧKbPФдЙ4ƒ%—ЃњQnъQ |3M`Y-Zt~ђЅќWнќ-ђŽ’Є8Н%W.ЙsFУм œl`Ю—E(нn+#pmЫŽMВo#ЮСєЖKIэUxŽbŠЊ‰Щ|5? ŸЅЯmц?nw]ЎмŠйЪТEЂ%ЦeЉЈЋu†3lёЦZКOk&@qv™‘ше]Ž*Гšk›sќЉKєо%kŠЫ|8ђ%ХWћѕЗYк„HvДƒ6mк„#qЖŒš>щ Є|;ЌДхšЂІhyМ•х3•зьП(zЉ; >'Wл›c"!ЦW6[ФВСcK‹тл1^—%Ј0иŠpcОЎ='C‹Ѓ[…’ цHЯЕ(І™Йп?Ьвп‘nnь,'ѕџ$PЙKŸunь-Ў4йsиžі{ўPгБВB3ЊA‡UР5<л$o б3с4”йMфЉЅџ2n<ю§uФПК9OгЗРх@–мЎЖНТз&аэіЖў№љFŽЋ‚ѓ[6СГЩёв‚сЂїе*щ(tкзKKŒХћЏЩkxŠЉ­­Џ&Ои№РйСмЁz&Y1тЕщбww\!J‹ЉійEН/FKУ#ЩUSOGх1ў5Ўf‹\дЏзVZЮЪЙr#Кљц аЉ’'NB™№ *ЌјzёyЕЧМHН?LАIуХHРлœіQжЩœ\•5ѓгС§eьЈ3%У€PЃєђ8M4ŠћљhEPLŒєёвŠЈЋ–uЧHьоn•'іцV]ьЃДдеИ[š I? н$Д,šІЌѕЃNЊч–Б^pЎДшяIуzЋї•.Ј\И’WН*m-Њѕ;к{‹;f.2Тw+§ХДгnzф$лМцрIyЁЩIu4™ћѕŠ•дЦ5*xд—н›ГўуЇ$ўЩ™лмЧ­ЫŠѕЩ Iƒ-r‘n4ь,ХI_uуB*š&›UЯV_›G юІп7ЮW)mJсњњѓзЌя(АbЗ1л…Њуof49&Km"ЩNдšl]'AShЧХВубг‘SѕЅ6}ŽЖЦипщ=›Lз”-ФšьЋlш’ЁЌm6ї…”}сœцЦ)ЖЂщ4ˆыЙ‡І8**œ§4АюжмoХьТћЅj—q„чЪ&v/XyVkЋ—(ЄыЖљVЧ›5mШ“DФTЩsBdоhХQS"TяtЂЂ$›ѕ’•˜†|˜p!щIгj24ЭБuѓа}§)ŸГј*ЄK тќ=|Ч—Œ+jФWяИ|Е]л•7'СЇЙƒI6­<ЈоfНўnДчWWA™-yDФђ№шкEЋ…Одч,I7+ )Цd;Яg’?‰H)›њхJїЃc|зSЄ{­ъŽlбАr„уі™R&/юЗqьuБћ„nрJШ>ЛzA€+hІ‡ЉќЙŠЙїЋN›ЉЙЫžMЉђЛйЃ ояʘчs\oˆqВœЁD+„C,ЂкVнr™rWЧгуЛmy–]hД1\4-:ГTM+—JЭЭу№Фgjz#v[vЃ”њz‰№ю/И]ё4ыcіЗэlEƒ[mLFіъR|Uu2ыэ(ihrLѕ"ч,{­цЊŽ^АИЫjшЮyYˆтёПfОІА ЬC>L8єЄщ5fиКљш>ў”ЯŽYќR%„ё~ОcЫЦЕb+ƒїм>ZЎэЪŽ“ргˆмСˆ‰Є›VžTo3^џ7ZsЋЋ Ь-ПOВЫДГ„’ГЅ?ц“-dB‘!Ѕ#hˆичЎYx:k‹ќл)oƒKюuІ™[щцрЃЕђ•(А…ЎћrАЯ]НМ.7WЃМf•3'srGr pсЇŽЄТЇнŸ–ЇТЛ>Н ѕ­TПцpdœЃТмNрЖ›Š@4l­’іl+S‘ї…†v*7Д7CNёВрЙє"х›јЕgЏэ~k `<|ЇњqѕƒШОГ]\ЙE']ЗЪЖ<йЋnDš Ž"ІKš&ѓF*Š™Ї{Ѕб™7ы%€P @( €P @( €P @( €P @(Ъђ•ы]я„М‘е@ъЊ@( €P @hп#Ы§Zе@ЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”ЃФxho{ŒљVйVй *,Ј{45hйTT’д†е/ЭЂpчd}:ncApR†Ђw9Чuо’xпUcяc [и!Ѓ)aщzv:U3Э5.umaDяœgжJ0CЮџвѕЮџ­Цм<%<Јs›.dИqЅDо$И&N$Чuг<„QS)ЅE8 х–RЇ4Е•I.жё<œ§Šёфц  БoК\-Лœ&mЛЦEЩQcњ˜ТpšзЇЉ]ъ59ћјrcdaЇЦЙ];—eу>б2сF`‘ДВy­š5š˜œљЙd™US…ђІЗ7>Гч*œЗѓG'?[ЭЛ6ЖZЄ3$%Jћ!85МMsЛ$јI|•АLіц9d‰š№№JœвщЩЄЗ)ЌnB_9хr`vјnэdEЗкВ .ффWбЄ=І‘з”qт9wјx5Єв:O PќЂb8•TзѓZњѕ6m8fUНГBП\Ї:jЪ#вŠ9(ДТчВk#ЭPЯFбQ{Ў’пЏ\n1А‹Жzл%х`Ђ€№РLT €“"тŠ‹оZkRБmЗ3{(уЁД5жЙ|e^ рLВDрœ8WEY аПС[ХКLsdмЁй:Н+Б%єбщ&І}х\ы›П^Г4œaЋїЄЮKla)“АЕУiйбbDlђ…1ЉL’ьеЄBM™†j‹нћмzhє9wџŠ—;Wљ"BЭqџoзuХЛ Ф‡ІиІљ{Гœ›Ѓ0žћe™w(іœџ ч]щ,!%Сcї6ЋŠэmћ#Zл‡1Srb%гop gАjх œФCDhкой шдI­s5%яхVЊЅ%ЋЌ–/Ÿ_фПЌз,цQ™(Њ`т(.ƒl‘@гœ УКN)о 6кjе\ЙёЁ2еТсГпх@ПБ-mœsš€чаWKdƒŸХV йлTЋlцaNЕK)mЙ&9KhѕЧv9 =КUЯ]b—uЈцŸидћ­kŽNJЯ@ї2hчЭDЋчЃuлЋŠ 1\пЯRчŸB%Е_;gѕ‡Л;х3ŽЄИ9Zѓхuи˜&Ь8"“g›лXW8Зl6jу—g›}чZ]GВ@&е9й&\W.6д(Ія†6Y›іох•TѓПоžVca‡АнђтMжёvjх!јŒBb*ХцщыЩ^‘™лаœ8x)iCЛ&#•3Ю1лw–ХŸGX)Џ:YЬЃ2QTСФP]$й!"Ї8‡tœSН@mДеЊ<ЙsуBeЋ…УgПЪ€b:Zл8<ч4ЯЁ:2Ў–Щ=ђХйYж‰DўЯБrœ”ЃЇRЙДŒєm9цš}_V|z+žПš–ИЕанЋЃjффсю\ŽJИXЂYЅ]!Ыо6Сп-Х#d-kЄУ’‚Фˆу™­)’ pЎHэлќг3Зў2АтнаЕТ[уЏЪј{pЦzАм..Oк*\ћ(mьДчГБЪоzјxЬџv]њ:”FVj_ЭUЏаЪјce+љ\‘Г‚ёVcВЅѕƒЕВТDЗХvоА$œЩћWOyЭЁйЎЯcš*ЏNZsUVБОЌџЦМќтш”юw]ыщКc<Ы,…S лŸŠ†Тя”…b }Ъ9ˆ†ˆбЕНВбЈ“ZцjKпЪ­UJKWY3ЯЏђ_ж ( €P @( €P @( €P @( €P •х+жЛп y#ЊеT€P @( €бОўG—њЕЊkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)Џ"Dxбм“%аf;"Ў<ѓ„‚™‘.Hˆ‰вЋPЉI˜Ё ц+Х(DЯhiQe6ЎFxmлSlг[d cšgФHU;Ы@TR’фQx SB.:ТmU@"”BP,—П’аа 92ЃDŽь™Nƒ™qчн$ЭHˆВDDN•Z)1~t(цР?!ЖNQьЂ‰˜ŠКц•-ŸtZEW$я%3ŒЩ”фz2Ђ”—"‹РRšqж“h тЊєЂdНќ–€–€P @( ЩXŸԘ0ЄOeЙFЈˆв—еtфНфтњШ LPСP€“1$тŠ‹пJк@( €№Ь@TЭP@S2%рˆ‰пZЖ.'Уђц(ѓйrP*ЂД…Ч4]9'yxЏz€Г €P У1S5ALШ—‚"'}h иИŸۘPЃЯeЩ@ЊŠвбtфхтНъЮ€P @( €P @( €P @( €P @( €P @(W”ЏZя|%фŽЊUP @( €P Fћљ_ъжЊЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЇ)Ž–щ&,;E­†ЅKœј›ЬHxЃДБc*8іЗЗЩ—Kk“kнVb^ХMђгмЫ…/mмDЯŸЛ|ŽФЫU‹^NФЭВ%Ъ5С"\ŒоеƒŠP•d†ьdЛГТЂЊƒЉW,Их]ДъRыŠbьjїеW`лjU:Џ‹ЎY…љїYjVх№ЮДд‘мяї,Э/W™vќHvй*Яo .FGЏ,ŽfючpU’EOЭсУЕ•mйП§Шўvwk—vožфS-ћ7jќс;Ÿœ_Мžѕюы!МVј;qz>%nmЙЛ™Й.#r-юlЗЇ7$1iєчIжсЈ gšiJчЂJnОїkbЫЫ'9дьЮDЏрОяsњхн§Љ­Nn™5-Ћ:їs…mЮр1I1+Ў y’#‘,[Ј5ЦLЩ ,…К8tpЌiћnЌжGХгUўОБЋ^їёЅКЬ§JѓdЛ&-аюrcояVœ(ІрJt Р~~ЪY6Ъ–Я … P9КџЎЙњЊЁ[ЊœНЅSхьюђ˜|.јTsЉEЛN‘-Юя7ѕ/‰‰Vй77иК\АјŽлoЗДќљO61Іn[pp\pЖњЗЃЩ^жЃУNYWј>ksКмpŒqжЦ’‹ї[џXУ u‘йowч1уьIœЫWњsr­хs–ућƒbця•Ё#Ќxс Z1‘ДM^ЩTєз§ћП?;ЂбЋ_ФkHН§“LmYўі~ORPSOfsИ v}ТiпАlЫС™%ЭrcŒRl›y7ъФ„-Ђ!ЇuzkІšt•dЉвhџКЉѕ‚Ъ ж‰{ЩќѕSКјпuЯЖХvЫEйЌ ЗVMЙщйХ–/+чл%/„‚WŒUХЬеsуcоі•eRІ­Юе9}АЩмyєі№Я§dSHП8Эу•нdЦ•нg‰p~)nйъ•)6у “&˜043tW6ЧVJ†5œtrГв;ІфьгsxЦЌнз_gsKU5Нw]–Н˜NЫЭ=u›uvЅ.Žі9Ь@qP­їi3ас•˜фh ‘ЃR} sЯ1^Мд­ЊS^TUВћj95цЖ3.мjiєј–8un1dX& Ъ|Їх^nЖ—TЗоibDIЛVŒеЕ1нCгU6‹Ч2\ыюн‹аЊЗћœ7}o5] jеMT№q+n?BЏ_oв˜ИяW ‰=mRœОlЇMЛI‰58Z€L‘l>rt!iдŠЌиЛсї}:ЎwЌ|8ћЅУIќNэkЫ<Ёч9ЖŽ‡“ы­ЎKwИэ!Вь" ‘ЏВnа–C†Ј 79єeфtŒEŽЄC‘zЂэЇ ЭхГšЧ|ъЛŠ[gнєкќОЕD—Зн^нџк4ЧЃЛЫ›гУЇУ\ žр›}ДptFwa”ЮЛ“nЊОрх!\CNrg§UВцх^Šp0G™Эi‘)–Н& uVЃД™gЁ=)А№І‘DJѓщgђтю^oЅ g‡л3фa&эеиkЕОMКC—K%ХНьЃ)<ыЗ&iъєгЗчёT\мшЏFŠ-$П-Ѕќ6*Г;nЋrFm?yПЭEOzЧrN”ŽšШ§Ъ?&ЗїэˆЋqjMјт ІЂкŒщ* з>„Ў:VЌб7Sb‰ђ…<ŽщМќзбл/'vїlWKRГmУŒIё2'ю"L‘žєъ!œ€QєУ7КD-YевдщЉЌ.wevqГ.УђбяR›Нн~sЋЊех+”“ŽёЙЄ›Щ^ŒьжчC Р П)Q?ЃЖЫj+в<мђщUщЇхЉDEoЉЦдЊЕSўЬ6yэПWy\ИЕЂzиг$ф7%G ‹`ŠDQUдGQyъЊžУрЊY…­ќЉ=Ф т˜жВРQIЃСЭВ jhл\ЃЋ‰ЌTZЯmЕшs-—3:є3<ЁЗЕКс†йt˜зq”-Мо•0Юз3"Ђц)ЈU<)^g…§uu'Ђ‡јЈўфp,_яж^MЌчkК\$ЩДсшз'ЂFnаm™6S]’ъcвЖbВ{$UU%TZѕioгЙТк[1[хЮW-†iЂnзU^w<ВуŒнƒ/#NuМdъЖ-šHФъ…˜Ў^‡§,‰ Asш2\Иt*з<(ђЃIџњnе3Ў:™АЭзЛ†#н[Ф З+ьVdБit`Дm5ЕnоN\сU I(тm5*qЯ.˜v~,/YмїC‰§дяxІmќ)Z['?~Hщp-ЪlИ3XžќЗІР”Qп ‹q–жmƒЂЌ(Ў.—P›Ы‚Ђ*jEЅJфѕ§›FoN§žИЩвW2Š@( €P @( €P @( €P @( €хyJѕЎїТ^Hъ uU €P @( 4oП‘хў­j ZрпZ?йё|ˆзЁ2sђ ќхNЙМMHѕw>2§5ЮЌJGPЎ[ Йsfцmч:;.ЧeьЫƒOƒЇ=+šВ2§5ЮЌJs˜кџyАXЄо-іјї Вь™Ш”q h5zVˆђPЩr^ ЇсЅ*jK[K‹ƒtSjьЬХЋ ЁФФLЕ эpRXэх*т„а(!8F1XPAWRщуpRљєуvЉхKmNOe1–XбЅoТ1ІArыгXm )КЊBšrGƒdМz*еCRГІ9сч†GEK|cyOuхFУзПGbd‚ т=сNb@$ЧQБw`ф}ВŽZ”WFFIЁUju%Ўy)щЙЮSM=”ЩН|ЦMZ1%ЂвєB8з6ŸuйшHƒdlД@TЭDм#Љ›пLГTЭЫ{#{sw+ЕЛБhUuЖњ{ГдЅф=[Xvю3Риd№З2ŒƒВžсХjOЅ0УfщNЏ4PИ —Fy"фѕЯ&зигІ§ЩёИ=Ъj4i %з`:фv‹)щ ‘Э};mТMdbЁ˜ёЭ8-Gwї<—ЌЩXпы•фЖМu…n†тC›Јaeя4ѓ,qюžeї@x4дM’ їщRВ›ycЯы<ђ2œД–xzз~’ZБ…ŠъСНфЬкhтJiфGз&œиКа;В.ѓКtpUЯ‚хЇCѕГ^ЇБьж„ЎSЛfНХе`Ђ€P @( ФLе3"^ˆѕ )ЂLХЗ8ЩrЖлXKjц­7)е /€ЏiIДGИжIсюrZк ’\ЗЗиДOДЌ:`$lЊЁh%N#šp]+СrЌ;ŠsсŽlЧk[ ФТOfл’ jW$< ДтsВйžиEЯ= бŸ е4ЭŸ™O&ўХ›хћz4o[qК}­ћ˜Љ13В™xоШtюO.—$г›JЉяVjЙNДŸ%ВэYЬа“2+2m3эБЎ Іл:`0-H-*рŠ:уэЉ">и/{КсZГ—цеѕйwžм9кЯЏзјтшјЋ IrkQю№žvйŸdЙ GвЊ‹ЗD%йфЂНжU›Э;œfzЮ'УOР•qbэ л| ›0$4LВAФХзД‚Š/UсS$ђxmЦfЭВэkКУ жЙŒO„цhмЈЮЭ•Щr0RЩS*Ў–Б$›U iнюmл`Ђxг!f8zЃЎф ‚wШ—Ё€ЏrППtz5o}ШЦШм`E˜'6ЩMmœЖз!йЂЏ5WWццœkЇГ$’bLH–=ХДЗЪЙKИШXБbDи#ŠbбМЙЌ—cЖˆ€Щ~ua)qВ~MEгЋюAкЗЯ›rеaKSЩцнаиk`d a­аqж21tT\Tу—O 5rzњСsЗvПЏmМIkzчsо;%йё%2 l “BЊ†…ЧV№*9"ЂЇ~­–ІnГОz Ї[‚ 63УЗЛЄ‹}Ђcw е†ф9*+МЦN›шCl‹ž*ЪъLМВтr+ЛЮ§бёEнd†оцнЖЪ '2c‡Њ:с.@и'|‰z( ј+ћїGЁ“VїмŒlЦY‚s` ”жйЫmrMš*ѓUu~niЦК{2IБ}ФvыУK‚Ћa1зG—Hƒ{юЩ2tŒ‡H 0\|5Я^Х<вћ›TЗХsph[yCС“­‹ЇeтEfјVцфШaЗ%Щ ЁMj„рщ!\‹…tЏFеVs177’fг8ЊоѕЭыpЃЬNьq‘“ Šюш“3'Э6e–B*YїДЂ•eS*v7Сй5RŽ Фƒ‹0БvCMц і'>Ъх%ЏшЙ*ЂяяJт+нeYЪr|fmл.жЛЌ0k˜ФјNfЪŒр<бi\—#!\•2Њщk2mT( €P @( €P @( €P @( €P @(W”ЏZя|%фŽЊUP @( €P Fћљ_ъжЊЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЅ&0ГЩНaKХЂ)IИC~3&ъЊ­ЈЂ’ŠхšёЩ)KŠ“еR|4uYЊHdиe=Šmз]`‘bлІBts]Ђœ—#ЈІYdˆСgЧСG}5ЏrЕдчEдRГЅЯ(9kFХŒЕ4РЕ”{E’U’0‘Н$$эwtmЩ +Liъ†кeŸZщ^’еЇљЊtИђ™П}Ю.ЦѓS}з{юЎ3єчА5ёjк%ВІг%МлЅ@Е=sre‘тЌйmmлG„D4 j#Ї>9­ZkIЇяƒІЮјЧ–г+5„взЅ”zРъ.xpюš%СєlэЭлfР”С*ъ%–фrL“,Дщ`‘xј+’ТЅЎЯ+]n5jх­U<ŽiœЁСКДЭС™g6ъ’U7‡рЙ"Уn(ДьЖ[uжBi Єчeв:—-:ЅS9Lх{ЉЙ§.^iC’_~‰уОђ\%€яv™0]–ы*1XМ4HП%ЬюsZ”оo>nh@!#.+С{євUjŠЉЭгJў[KœЎeЕё'ЏђЧ­„}­n,–›LЙ-6pдЋ ЧZR%лIТŽ6Š#Јw.•Eш§лгi&ЊкЭвз№Жяу‘Њkˆ§ії9ъo`м1~Г9*dЈбїЧЦ4|–ыsИЊДй’К{iШJUAОž“уЭŽЅЯэwŸ/#ŠІ7/We†гДЎF… €PШ`_ŽыšЂ J9eТ€лУТVћ(86AaЭM-Ž‘рKšЊ "*ЇJёDN„юЋ3v'ь„›TЖ­М&<оХ‡8&…utЋМхN ъSЫЅr№з "ЗvO,џCЅЭњН#ч“0њиlCЗH•y€ћЖ—rRТicv*s$ˆ‚УqЃъуЄ‹вб3шЎк='П.ылѓuQU/џоsГџЇюЙКІќжылnœўМX&ІъѕЩыВ s\ЩЙВп6†Є\СС,Пrз:ъqMœiІŽ4ЅїGeRі­х?d›eпJ~$IБ‚ж}“›!јюЧ=#–˜hУЄђы<• цУ!щLјT­'-aЉуГgŸ,epЅ:R\ђѕЉsКџ›пьИР,ЗiЗHE‰ нa9+kpqРd…-сNNСv ъыЉ8pN5в†АЦеTcВЌYнŽЗŸЊ‡:EћэђЊ§sЏkсдНbЛмYЛ\\А?hХВ4[kR!„•;sЦњKŽhNЧЭЕpv"ђŽ­ -GT_|КлкЅ%~_Н{ЛнЧ—D§дЁ]DyЮZсeЖЌБ:, јФЇwiЦн‘(ee 1œmьРuKьz$RsPЊ ‡цiЯŽtЊ!/XЗўvšЯ‡Џ#ЄЎe4oУžЬqmФiјвX”Щš).!&БL”“‡B*gсJЈИs’м†ёЅїлсЛт[кккolhєˆwIЖtPЫZЎKРtЇ ьъ3)V‰їBБОФ —Ё\JLЦ-В†ЄlЂ>в+o,ˆjž˜шч“ЉУУ\Љ~єќЏъК?#^_R–ОBŠ7-“U–/CsjС.[RЇ›[žшZф<ћ­‘ЃЋЖ)*™ qEЩVЂЮwTМЅЯTіTёЯ0НьІЮ9ДзžI%Еe‰р\I)Ђ ˆТп­Зіђ'R+Зim>У'Г"UT-jоbŠ‹’єf”ЉŠ=Ÿ“Г2МВП,Ž”з|сяЯєФљЗ›о^сX—‡q\ыФЫYzл ЃЎFpЭиюОІŸбœy4ˆИ:Ur\ОJ­мяЦЉхѕ8Ф*W…5§ИlЧЫ>ЪЙ4oУžЬqmФiјвX”Щš).!&БL”“‡B*gсJЈИs’м†ёЅїлсЛт[кккolhєˆwIЖtPЫZЎKРtЇ ьъ3ZюЖ‘НmУžѓђЫ4D82YBЩW5єЧE8fЕУk{tє:ЇюяЇ“>wpУљЬХе"+ХanдыАждЎь‹+s]”fЛЉf†жюšгQ*щ^оН"z[yZUGќзG‡kЪгT?тЋ›ЫfМюУ_BЮФ‰qEй0Зн§OhкЈАЖ-Я^HY№‘ЬЫЇПбЦВтЬOф­qвJхyЭ|+їhфя jЩz\/Ы# 8r,Б˜`.I†люИУэ;oS'Гч3ЗЪVЭP‘s\ЃЎћKнТх•ЭyB˜ђnмюo9ЕЭŽй{.œѓ:l јФЇwiЦн‘(ee 1œmьРuKьz$RsPЊ ‡цiЯŽtЊ!/XЗўv™Я‡Џ#ЄЎe€P @( €P @( €P @( €P @(Ъђ•ы]я„М‘е@ъЊ@( €P @hп#Ы§Zе@ЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”Ž €P @( €P @( €P @( €P @( €P @( €P @( €P @( €P @( €P @(W”ЏZя|%фŽЊUP @( €P Fћљ_ъжЊЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЄu €P @( €P @E-§о+ЯхЋbzz3в™хђЫ–'ƒ `ЛЮгxЛ\ё“[гWиЮ›MТGyЭƒ ЅНКч­§]РsљШККЁ“НЧr&Xp=оT ОлэЏ9Sˆ&{VZ,œ$TвЊЄ:—†UЭ/~•ЎЊW4Žк5^S=Ў-]$3и +TŒKTЩы''ЖГE…lšŽŒ’!J=NIХ3шЋMзЭj?†зќLп ьЮ.ЪЋwЉg5sх2ыЏА™к˜Зт'пR}”•ДЖLиЖMџC&љœГрKЏR‡?Z*Ч?e§~ЏђК&яKЃоž?І}zŽЂџЮЩ}ƒTxakбЃВЏ\n{х$Х­ЄXHЕmГqе\рJ‚Ј‰ž4tкЊЮwђO8<щћŠ­“њyў„жLTlрыЅўђс:нЖMе] BиB–ј Ž”UFлDїћѕ%дг­гO—мэbtŽ•Џь =Ъof мж+6љw{MHилЎŒЫ‹Г}Uo/CHЪЖ Jъh,‡ˆы^ЊщВЇ)НЛ—Ÿ—І’МчKšЃZ•ЏЪ5сВќnbеЪaнmпјtXSЎЧpьc~ёn72K#IРЦ­ЮyњFzгN]њ=Лjorqѕˆѓчg;ПЮЫіSБц0З]ЎЏJДЕИкэQgмЁБMпгe чРaТЎ 'ГL“Ž…UJеЇkJ|е9lmЭўS•iнћлу?фъБ6"›k[Sј#>eоJХŽлЏnэŠЄw$j3@yPresШU}хЎi6уRžkЏЌTNiЕ•мЪ‰М ЪgБvHpb’<ќ[‰].Ay]V Є“ВtœSpWgщI˜ІkЅrEW ЩЉZнгЏ]ќM*qœWЉђУmјЪх*YкыfГяёкДЕ{žШи1 кm-М/8Л#Э…‡Я*нz;54№UYНЉѓКE afпбУПћuцбоVэqq2YЫrmиБЄ‹Глj~к`эC7лАj=cљй"щтЃG.6ДЗkеы+ЮnЈЁUђкнз?еСпW3B€P @( €P @( €P @( €P @( €P @( €хyJѕЎїТ^Hъ uU €P @( 4oП‘хў­j ZрпZ?йё|ˆзЁ2sђ ќхNЙМMHѕw>2§5ЮЌJGP @( €P @( €’ 3DŠв4ЫyшрœxЊЏJцЊЊЊЙёZкЌWт T{эž}ЊYGИ0qž&ВC@pt.•$$Эxf‹YNєѕ4ј^nŠЌЙ+СVЇFh“Џх:уъюD…Айˆѓ{…нRtєёNі•mGЫ?е?ђ3”|Жwгy0ВJŒБїЙŒЗteхl™ЬкМ;Ж ­ЂЩЬˆrTЩ3ULѓSЄj6YўŒ=mђлs;g”} nž@™q~Z\ІЦf\ˆг%Agvй9&Яbъ™АoІ[ц‹ˆ<:8­JjЮxуЧoHчGЫgu§KHИZвХ’]ФЄлчГ’лЫФЗчMчG1@с›Њ‰пЪГUщ-I.o7iкЕ™\И З­Rmї еЮуЗXъд™'M…ˆhы л`Ш0Њ."Ћ’ŸAъDD­:ГЭ9ѕъьUцUзe FЧЯ‹ћ˜7ЩьQiђ[ДѓЙН,.w-зxnH0‘ЕЖ)#ѓ˜MŠвІ]ьјвж'ž+Ъoѓм_;юŽWѓœц\Ÿ[‡u&tйGy€6йв^t е'Ыh+ЃHšЌЃр‰Ё$DLЋ^г •*ИGќ|і•VгOTѓ$ХИ^mщыФšpз0ЄЙ)Ѕ|Guy‘й!ЖѓdКнLаЧNYќš]эьkšшўзоe(ЂЯ—&D|ŸТF­лЅЪl)–ф=kv7žпM”ЎЃь<жo8(D НфЩ8Tn|šJ6,Оwч,_цvﺘZ•Ч;ˆЙ3Лœі\<юэl+hк'ЮrnЭї#ЁqЦB9Б EAц•sQUЪЕMsTе­=ы<ЏyхГ#VЂѕёK|oќVNNЇа[uптмчCiУeйЖјца1%ит€:Л5}DIpDQ 3ЬЋПŽщѕ>w˜u-J'g­ћp:*СE €P @( €P @( €P @( €P @( €P @(Ъђ•ы]я„М‘е@ъЊ@( €P @hп#Ы§Zе@ЕСОД,ГтљЏB0dчхAјЪsxš"‘ъю|eњkX”Ž €P @( €P @(Jц.Е!ЙВ Ѓ2Њ2fЧaЧc2Ѓнэв:œ^їА #ИРnпй'd6дkxYNhЮ{B"ЩtёЭj;Š”•іќiƒЎLJ‘nОлц16“])—AтК %@NjёZе–E{ŒЫ„T^)бY(iQe6ЎFxmлSlг[d cšgФHU;Ы@K@(š•ч^iЇЧc†Ф‘IВQCA4N"Њ$‹’ї–€–€P 'ЅE`йžŽAьЃ‰’ Иц•=ŸtZEW$я%- €P @D’ЂЌЂˆЪMIДFЭTDдzPUAQоZZ@G&Th‘н“)аb3"Ў<ћЄ€™ЉHˆ‰вЋBЅ$ˆЈМSЂ„’Іѓ‹№‘рbѕzlyбжлS$ГˆsЫPЃ„*ЉхƒzнrЗ\ЁЗ6н)™Аžтܘю ­K’щ0Uтъ­5‰”фиЈR'ЅEeЦ[yрmЩ%ГŽH*с ЉЈ‚/tКEW$я%zTV yрhфЪ8™ ЋŽiSаїEЄUrNђPа @( ")QFHE'%8уl)&а€ЩЅPTХ{йЅ- €P @( €P @(Ъђ•ы]я„М‘е@ъЊ!mУюEK.œ“:А ЗwќY|‹K, нџ_"вЫwХ—ШДВРнпёeђ-,А7wќY|‹K, нџ_"вЫwХ—ШДВРнпёeђ-,АUоœmЫ4еBAQ\ђ ]$?’*/П@[рпZ?йё|ˆзЁ2sђ ќхNЙМMHѕw>2§5ЮЌJGP @( €P @( RлuШЏ6ЩhtР…ГЯ,‰S‚цœzh'а_(ђoјчiФ}‚Уіxш7ћ E%ЬѓyЭ˜?НєzjЂЕъƒщŠЉ^„ЬœЌЊ/'ј›OK\П$_BpЎ_ž˜ёS§Шєvž3УїдТ8‚ё|ЙE˜ќ{ шБ… сŠр&тЙД“-MsdtфЃ—œјn†•kmtrЋѕ9іKн—O^{‘]‹ё0ФХЌYЮ3>4ыk.1"ъфeнžq„tЂк[j[*šЏqеЅy‰”аЉЏdНЗУ‰№пszЏ—Я џыZѓЭнzТ7›^ {6єkМВхЎЪ$k>уЃГiмѕ[ГuІлй F/hdЉЮ]zW—ўиBДѕ^­esWЄЕ_б к+WS*6Јч~:ЕЄ‹IЎoLrр-\XŸnЃ#7IwЕ ЏhЇ*S lШ…SKЃЇHъукЕvџWччЯWLЉЦ/џ—?ВЙ•Xi—эѓ-ЂЪ”Ўмё ђ$˜Х!еŠ­ ЯtDcjиŠэжƒЋЇŽU˜їuПbžџr:~ЗДЊjЉъЊži/ЙЃ‚q%щBt‰гШхЗj•"§ ТEЮрдЦе;˜2# k{ Jрƒ(zKРh:‘U›|>ь?=u]Ž~”CіЉ|ЯY\ВТiцк#Еbi ГхЎЮлVЧŽLKМ‹кЕйn7py%К‚lЦSЩQОшxе… ео§ќ=лёВъQ.3РТyг}Vjѓ•юс7сШ…ћ“1bоœУїMя=Šю’.’#Ж‘ЛвŽЋЛ{ЫткО†зŠЏsЉsЉ•6Ўјіgw)Œ&3W~[н•Зѓеkя>№ГwC†Ин.и]‰—7^‡Ймх5ЙM–M<‘fЦКфErXƒg–ВœN+Љ5мbѓŠ2зjјѕфЁFУќqЪb|јa8‘rУˆ{ѓсcБЎБ­ы*он\ЕВNfцK–D–рњc­—Q[ЫOFЅЯ–…ћзрЊSххс‰—ѕ‹Л$ЎO6іjЯ,nљ rчЦыz ”Хr!ДТ„ШЩxbЄiaŽ$Д’kЯЩxІK]hЂ;}ЄюЗ#Яt>*?ќе[џX п`ЩЦV]ішљbvё  “g'ЭAИУZE=ЭM[hU.ˆІМјЊчXаlПмsчŸ;’е}ј4П›јcjЕOёy?vrscыР1Šo1Юѕ& С‹L7№ЬЅ8Р?r7e 2*ƒ ŒБйt б [нИўІwk—Іћ]ŸvедХR§gŒ,ѕ2,e‰ж.0hYšу(г­ЌНћЋ‘—wyЦх‰jlЉl(:ho=ФKV•ц&W@“Ћeы“‰№пs{хѓЎъ/ЦФъОќѓw^АцczџтЫkgy’8™ымИѓь›Ы›4„ JXšЁыVкmЖŒ\AMЂё\ћмшј}л§Цџ‹єr’е}ј›в%|н№Ч”г>{^Oнœ›’›ЭъmшFlц\˜qr§.rчОмФpSг";ЖmЪЎШШ“Ё NЄы Эзгt››œд\ђЇ/ХН№ЪюVyЬ“моž7‹Эе.Qы~$ЕР‰%<1F<Ё‚/ЧFZH>ьW%т™-M ?Эo•ИњyюƒZZqйBЋ}§ !b—JсgГ­дЪюж Л…Цм‰сГИ9_ ѓFєЃdжЎ"iшЌ;шmeЁўЏu=јэФнQjЏоЂ<НоZќрдУЖщWТу.ёv4Нaз.7-7mЋ’XHЈб ƒ‚Ќщо 4kJчъ­іЊlћXќ‘зъ>JхKўЧNыњcŽлЪЇя О ]юy1/яс;SжЄaѓae\м)Dаlл оLœш`ГЭs:жЃIRЅъa”];ЕПЪЕЪГJЉЛ)щyнfљзѕy2ощ{ФCЪG‘5ˆSTЕХvч-‚r#€опeie‡й–„d№“ІY†] rаЅ:яЊ|ВеCzўЭ…ћЋgНчžJЮЌ/r{%т .хвmѕиЧ&љ9—їћœиf4ЉM3|g^тˆˆ„„šдP<вБrАЕаžі—нѓЋйжПŠНлА|№œЇqtэоQr/tИХ~KOГnœБЅ’чЅmЗY—ЅЃyЕAEiхMDёZшзћ”Nn‰Ы™_QйзПоіЂКkзЙнЎн‘›Зˆ­P"0’žHУPAСc‰#GЏx>ьW%т™-]*iљ­ђЗ#ЯtЂhђбЊЗўБyеrљ э{Gџє˜ЌhюSќ_йQгђWћЌчБЊ]_Лbѕ‰2p?lУЭ?lCэ Iy&‰9Гh… ђltц‹’Ђ*qЪІŽ)Vžб'ћОуЏъчЅ*jЁkŸЊЏSRщ‹!нŸФO[q ЅЛuЁBsR]Hbg.J>+&>НнFн|8ЗвНЭiЈІџ§ЧГђгŸž7юцpЁћДыБTч}мдЮХ}иšd[чЙ„хП-эв#q†e…тLјfЎРp›F'–Рф?ЅПMЭuыi3ЩzQsкєueѓjђПЩNRС_№П+љk{™бу†q]в№~‡тF”66С)Ž>™Фa 41#hBлB™‡2ЯyЈЊЬж№ZБ…ёЏтN<бЊЉ”Јз~ЭTНЮ_‚їŠсK–wЮI‡q‘:гшz 2\h_ЖЩ8кЯuаш‘И№›ЊŽZsLВЎк=VЉХкvЗaК!Ї›q9ЉЭ2юїkЕWšЭ~Uя]‰Цeо>ьžќђГ7Lx“.щ* vaЧ•,’в<АУh-‚›`Š\W.Žp•…ђON•њТКѕ›~їZ•ѕЦ*#Ъщћп’Нat[ѕщ,8qfмЃ%ўШjИ•юuЖ9N ТЛ a}џIзЅHгЋQpеjјОk)сХйУUл_ЛЋртџ{Юшз’Еtхu3‰5о]ўMІѕ:Uк`NДсˆ8ХљZпU%’ОMiŽЇЋd9Жыh+љСрыcоџѕTџdызЗы7EBviЩЊЙaнcРмФоьтh6Љ’оiИv™nЙ.dƒ6†TЇšœшШ-Л‘Ч`жЅVЧ&ђд#\ЁBеэнf˜SŽ:ѕтБ3Ѓ–•_šЊ„,&ќ0w( ДЫsfЭ.фv‰wзc –ЛЌйЙЧcЯ=”qИЯ<›qЯP‘iюPГ‡Ѕ™ЧРоЌ*Ѕ/WNs.fU5ђэХУх–ћЎ$Тл71І“>d‚}–q КП-ѕкюwm–Щ ЬžqUдŠEЇRцЂŠŠ~­бЃ|Џ|cŽгZU 2ZO­3њ.жЋ €P @( €P @(W”ЏZя|%фŽЊUP'ЈЦ Њфъ@sи[й1+W!mcфЫћТf(™‹с‘lИ™Ј’хбOШЋЩЎпЙЇфЧцГšъзе5ИŽw(ИI‹ЗИsйМAbC]+cЌЩвь‡A EQ=)ХФUубZTЛIxœnoТЄН‹qЗЫ9 Х’д‡"9Б” šДъ".‡Ut–J‹’жrœ‹АеЖтl7u•"ВыtИœ%G!ЇœiQtњ`*Ыъrч–T€фl^А\јг?е;TЎ ѕЁc§ŸШzƒ'?*РTы›ФбWsу/г\ъФЄu €P @( €P @( ;ї(K кђФBNъ6НnёџшЗЈџЛYzDVƒАщДП-њжrKЫS7 I…№нжћ’хЗU˜§bыT§т•ЯкъR{ћгџvК(пyš^љqИ9§ZьЬ—rW %!SснЫ?ювk'БьTу]Uљ(њ†№П-Зќcо љАaП!:’|ЕlзЌ>гищјtNЏ:ƒ|”т7 ;†=Н;сHЮnПASйНl?кz?ЫЁЃ}соCpћхЊ]юљ,—Єžš„ОM)ьVаПlщшз№ўЇШ'пњЁ1џвIёљКiьiљк6-ФуШ?%Щгi"јeJџ“‰OcIžћэ^.KЁ’ђЩZЇ .^њJ—чiьi'}vЏ%аˆљфе{ˆ/5ё$ПџQ=&—эЮг­pD= №XЏЄJЙЦ§TЅOЄJЇБFЛѓMšЅю%э;АoMЛтžпuЭAІЏВкЬїДќZ=ўљ<хkoхI/ц„ШШљHЬОŠXЋY_oьѕ|ZЙСтGхъо*Ѓ.ЫzшAж_˜ѓЉяьЛYWG3QМ]э'nWЌ хЪiІ$ЭЕШоЕ4С6›жƒЅ^.њ*чWкT”Eг>ИіЯЄј4Ъя‚кзЫo'ѓ_нЅKrб/<–=ХЂaQЌ|цгї•–“ž“і>ž•)Z_-х§ВС‡ž—јoН9ЧмaгŸ*\aW80Ы9О ЈŠиІHЊ‰ТЛST+Нo>f’—1UЭnф^д2( €P @( €Ј“…,ђnУu‘Н; JlЕˆ†пp[žзuЬUQv}з;ЇZ\ Џ-ъ@( €P @( €P @( €хyJѕЎїТ^Hъ uU"zќaњ Ў@Ž )ё‰_S н{Цѓz(ЮН@оoiдт€І•\ј­cIMЅюнŸ#І‰ЅTМœ[96ХіyKoyЈwЛУ-–cQа­‚ŽDEнЖЮвн%t^pUЦУ‡NšяІЉTЋZкЉ}!,Ў‡}зAЫE*УЭLяО§~і­ouSМŸуљxrэИВ›G[ВБЎki+˜Ќ(nЊЩ†ˆ4гhŠrRUEсЧŽIж›џм™W]МЇTJ)kџŽЅНфЖp>…Щ§‚§`АмЌ2€]X’d-ЎшюЯ9­HєсvB7Чj†j) jЫW~Ищ]­ˆUYˆЪь7<|фшЎв7ŠnxтЗt9NА†2…Œ,ї;ЭЎDa‡g‘с%йQI…’N4BсЦqZCy†СWѓЧ>qwЖНя™Sчv2їљjŒ V›jЇх ]yОќђћp4(FХыЯ3§SЕAкрпZ?йё|ˆзЁ2sђ ќхNЙМMHѕw>2§5ЮЌJGP @( €P @( 4ЏWˆkLЋЌї6pсЖЎМ]ќ“МžUр‰сЈмt:*Д•*iХŸ6l1ў=ŒW)Г\Тx@ЧhФhпэђЫ=f˜„ьвs”Іcм-а%Т$‘6r[пщ&Fьkf.д†:hІƒСrгЯЯšH=] ћюJЇ?ЛTzлuђЇЫЂжЪn§твбpЅпZҘЛ0О#я2ќvN:eЉж|mР гZ‚ЎžўUЮЅ З‚ЧŸж.yф\у7іЧ~СсwэВ.#%аb.ЯhХ”ЫыЗ\™йЧqЁ}Фx—&дuЏЭjКѕъ5НJќ{ЇvЙд{шя v4gэЄh'ж"EHrїЭКЕorйoZД&МЖ}Я;ЙуGKуыыwи…žЯОSй8ы ЧЖФИ‡\bršFmˆВ_Њж{\у4йО;,ВsP&…рY-FЏ“В5Ю~"›јЦ§^{'уМ-ЦAщdbѓA'm‡фВлЎMМѓЬ2йdЙ„)СW> ZT9Œц7ъѓйхЌ–•›YcУvїˆэFЃЙppЧ{saЖYzCŽ9 œа А.Uр••{Œ§zцk)Ш‚>/Уђ/'gjA,а"o5eс`œluA$7@x“bjI’цœ"НN^”љMг–уљнuїš-ђ•‚моg–ˆбŸœfQфˆXЪ(ыь’Ж‚ѓhІ™jH_›Zio—ѕaФн—1œЦџг=Y›ЗLWl‚ёFк‚ЫlрЃ­9Е@ИHнйT mмдˆK$№Ї9EUZhmяk‚Еыв3љgc|adfSщ!уn#ћ›ŠмIgЎFВmYaЅY 6Z…­J+ТБ’~,8OЇчЉ–/^ПЦЛ ’F6Уl[Ђ\CŽ17Vю Чѓо—ъšиiГyН’ІNkаМ %Ѕ~я йчлъu]ПTc;1#Е›a[eЮхlŽѓэЩЏˆHкŽy!ІI[вшЁУ:hєеPнŠš†д­Žfg#‘эяќt‘†чЏ` †тјhѕЭС^oeЊуъQћYдЌщщZJyё7p^9М=yw тиƒ АкМЫГЫe8mїќ)єqDДз“Фчл; kЂsЃ|SкwUдљb€P @( €P @( €P @( €P @( €P @rМЅzз{с/$uP:Њ€‘=@ў0§W GP КыzfЃB "QІЁdU$шBp—ЙјwзЇ$\–ЕM2I)_Œ”ƒu`WЁЅTџї5ГŸЬJщьЩ$ёБ<Це|aqПЮ‘<њzU‚ЭQ=‰’Џy8№FY/тЪ.3RЂК"Шu‡к$6ЭГMB`Cš’.hЉ\ŠI@(FХыЯ3§SЕAкрпZ?йё|ˆзЁ2sђ ќхNЙМMHѕw>2§5ЮЌJGP @( €P @( 9ЮQpдŒM‚ю–HЦЩ”иЋ$]кp]_†UŠщ•ГАv…ЁгS[С‚“rhКЧL;ˆАи‘€нЅл$њJ8ЙiЭ…р„†œ|8жhвdё==ГіuTћє{њ7šћ ` єЫ жчofс{Уmь­WЧ'ѕ1вˆвёkiš‚ѓ‘ufKъUŸ" ‹›Lм#ПєдУэ“F+пEBљsZуЅV“GJ*ВчQТО;`ЖF™&9нBZтB)щv+‰Вtt‰j&AДтˆ™Ї‚Клїе^ІеЛЖ[QћЛNV=ЧO%эГ/їЖKСWЕО9sŽqј—1iЧшчkKqцЈйњ`Ўfƒ–KбЉ3с‰ї,ќЕЎ5Z]ЉюъњS§.MnжЗ KMІ\–›ИjU†c­)эЄŒaGEд Л—JЂє~юКm$е[YКZўнќrзћэюsдТн€яЭкюi&7'Jn+ Ь‹­орŽ wТ]юJэbЎe›[&е[$е™pDХUjёNЎ||езLœЉQЙ5ЧхТєЕОPцєŠWюƒIлдxOнnJqZйhгђОЁыдz•Оф•Оч*xFЇГ>zЖу”gЖ6џŒМЃmкзOБ+аь’JF§uЖ„Ж`ЎЗ Б–рИйЂВžXћ мLNqdU*wИСв–ѕœa}§q›”|гЏdO>Xм№"нэб­#3Б`Г .ŒOЙBz;чЮVd$іWSmIq;шЊК•kjЕn,Ў (УdэТыцWпл_Э,ЇbъяvYsюx~SF™Ї*NМбHJёљˆˆЉžЗ‘xхТГC†івз:_и~HЮюLх­\œO‡‰Iч4ЛjВчЕ$ЎW"<хэ @лs-ф›\Ы4ќЭKše|_†Ял<.ч„+WTе:кхpйО/Џ‘ƒqDЉ№фЦиnXrчh‡ta]u ZФm“‘ЉАFŒ„3йЁŸBфUеiЕ_чše)дўМ6–ˆЂЬ|*­ј?ІМі/`ь]s&сqH}lšcЧ}чХе<х:ЛCa•U0>jhщрОQZ_ЭSуE“šј,ъЂЊxХўОї{pфђъі‹Ÿё6ъЫMЫ•n[ђfВтЂHd‘Љ] +ЮLИŠз;WгВ…KрОы<Ж*rъљЃ”tнŽТh?ZBе:кд#ЙFЌЭ‡"\Чб=с|Œf>2ЄКуdачЌQумpJVх:rtЅНlе{хyŒЖЬђˆœМть#3ЃСж‰–l+iЕM&Ю\­0љБžЩL"PЭtчбТЕЅЉ:Ѕ`3o[o‹“jё}Гйa”лДЦЁF§G‰5№|—оN5ЩИ:шД5щRЅŸ;УвхуЎPсbШБŽ.А2ћ6љNŽ“˜ьVЬ‘ŽEџћŸKоЊrGзгвЛ7gz&чI[RЕAѕ*ь|1@( €P @( €P @( €P @( €P @( 9^RНkН№—’:ЈU@Hž ~‚Ћ#Ј {”ЭЪн*fІьЩНЃ<Еh,Гу–yU@ул=ЋчЮ}хрІydЅяtpNђpNщ0|wлюqcbљИЦ)VзuŽИsVvееˆУ ЈZaIбЩWRѓбJПЂ~ЧгшыЋГQиъЎ"kMі!|uUŒеVПн^ыHђiОжуВф’н‰эј.4|@ЅЗдЋ ‡=U˜КGfгœ3EEЭPUWJ*' ВOЮџе~ЭЅэ•Uй№ќЭ`ъОZх~n]ѓ/Ж…5MхѕЂјXФВц‡ФM? у”yЌКк8рw\%”Аж)’!ŠŸtfЋљšщ;#щUФа 9Ќ>4ЯѕNеkƒ}hXџgХђ#^„`ЩЯЪƒ№•:цё4E#емјЫєз:Б)@( €P @( €P˜›сŒOaz€мЌ“&ою]ˆрфi№g•fЊS==ŸЖit.hprЩО8АŽX?М‘G$nйw’в"~hЛ’ЈМ!\§›X3шw†ƒKџ{FЇ]7.1хnа‹йœ нбД\З›CџЭ-Ѓ‹ќЉjЅџIй4Ÿ’Яя/ОiЫžŽъ3zЗн,Ž~~ћ…ц)—ђЋэ‘;—JўE~LИЗђГЩМѕЩŒAWџЎKЫЃuV’“Э_ьОбN4=з§ Ш˜—MџcКУ“њ—к?ђ’жэ#ЭWgвS-n,sЯЂЉФP @( ™‘"†Й/ЖР{' >UЪЁЊho ЪyXћEBWёИ4єŽєЪ—ЭBUЉmŠ{сE\ЯMхз“8шЈнЬІ< Цaт%јDCћеmIьЃі/i–<к5Лm^Ўр›МфsЙzXЄ&s‹ДП}OiЉюК)џЙЅЁy^7n\Џ~Џ&л…ЃфЂШяr‘?~ЖОBJ{яamv ­#рК›6žFАыsуˆ$HФзDџзЙбДјЌёНтЮЊб,я9щkщГЃKGOЫдя€2NˆфЎЇЫ=Ё €P @( €P @( €P @( €P @( €хyJѕЎїТ^Hъ uU"zќaњ Ў@Ž !›ЙŸˆтЊ7!Гhдzr1вЙgŸ4д…IOлфdhг9*pq3[ен4y.’NЂt$‰щNL‡)Ў^‡АУ§й\š\ѓ ‹zšњYZ‹г6Ч.r.i_ЅџЇiаПmэ4оЦtM`ЏOw{Њ*•мЮ:YКоvељГБХ[,UЪ5ЎmЛ'-ЖЁT)tК„ш;%мгVmGh.—RёЌдюћUyЭŠ‘БzСsуLџTэPvИ7ж…і|_"5шF œќЈ?ySЎoDR=]ЯŒПMsЋ‘д€P @( €P @( €*"ІKХ€І™‚№|еU—c€љIf”О]9жlЃгGkгS…U-ьЂ‘ШЗ& QиZEџщИћiђŠV}•'ЊŸлЅ~Ё^ї \ч‰Q?S%пњды>Ц“Њ§Йк3iю0B0иzтєЯъц"јщьVвїо“:hсњ“‡#0›ѕ*B*phџFV@ЂF хx†FollowedHyperlink >*B* ph€€FўЂF ;z documentbody1CJOJQJaJo(jš@Г#j 4)ќА Table Grid7:Vж0џџџџџџB^@2B NВ0 Normal (Web)ЄdЄd[$\$*W@ЂA* NВStrong5\"ўOЂQ" вМb15\.X@Ђa. вМ@Emphasis6] ўOЂq Yi8boldLўЂL з, groupheading15CJOJQJ\aJo(B'Ђ‘B ЋV…0Comment ReferenceCJaJ<Ђ< EЋV…0 Comment TextCJaJ@jЁЂ@ [ЋV…0Comment Subject5\H™ТH RЋV… Balloon TextCJOJQJ^JaJBўЂбB ЋV… searchterm15\qЪ џџџ^ўЂс^ !?§ standardbold1,56€B*CJOJQJ\]€^JaJo(ph6ўOђ6 ЄCкpara1Єx CJOJQJLўL ЄCк sourcePara ^„а`„0§CJOJQJ^JaJBўB ,ЭQ Bullet1Para! F CJOJQJPў"P ВLІstyle4"ЄdЄd[$\$B* CJOJQJaJph™2ўЂ12 ВLІstyle21 OJQJo(JўBJ o4Ь Numbered item $ FЄx CJOJQJ4 @R4 aM1%0Footer %ЦрР!.)@Ђa. M1% Page Number4ўOr4 љAwhs13'ЄdЄd[$\$4ўO‚4 љAwhs14(ЄdЄd[$\$ˆe@’ˆ FІJЭ0HTML Preformatted7)Ц2”(М Pфx  4 Ш#\'№*„.2Ќ5@9CJOJQJ^JaJ4Ђ4 `Бdз0Header *ЦрР!DўOЂБD p ­blk2a1 B*CJOJQJ^JaJo(phHўЂСH !р#ќBullet1Para CharCJOJQJaJ4ўв4 ф whs12-ЄdЄd[$\$8ўт8 є)_style14.ЄdЄd[$\$&ўOЂё& є)_style232ў2 ъ)Бwhs40ЄdЄd[$\$2ў2 Њ=-whs61ЄdЄd[$\$4ў"4 хeюwhs102ЄdЄd[$\$4ў24 хeюwhs173ЄdЄd[$\$RўЂAR ъIЙinformationalsmall3CJOJQJaJo(:ў: ъIЙCM135Є‘7$8$H$OJQJ2ўb2 ЭOљwhs56ЄdЄd[$\$2ўr2 ЭOљwhs77ЄdЄd[$\$LўЂL a‰ groupheading25CJOJQJ\aJo(<ўЂ‘< &Хorg2c15B*CJ\aJphЙe9Tў1ЂT в>ЎCowlesArticleSubHeadings:a$5TўOВT <œ^QCowlesArticlePara;a$B*CJaJphVўЂСV ;œ^QCowlesArticlePara CharB*CJaJphHўOвH в>ЎCowlesSourcePara=a$CJaJ:ў: ZђCM15>Єј7$8$H$OJQJ>ђ> @MЁ Footnote Text?CJaJ<ўЂ< ?MЁFootnote Text Char@&Ђ@ MЁFootnote ReferenceH*LўЂ!L 5 X groupheading45CJOJQJ\aJo(^Г@2^ 5 X List ParagraphCdЄШ^„аm$CJOJPJQJaJFўЂAF m€ documentbody5CJOJQJaJo(:ўЂQ:  m€0Comment Text CharPўЂaP ) m€0HTML Preformatted Char OJQJ^JLўOЂqL |Q groupheading55CJOJQJ\aJo(Jў‚J V [bodytextHЄdЄd[$\$CJOJQJaJ(ўЂ‘( _rbold15\Њ˜ГЃЊ _r Table Web 3h:VJж0џџџџџџ3жjж…жџ†жџ‡ж џџJ…Ъ B*phџTўЂБT ЈiЊHeading 2 Char 56CJOJQJ\]^JaJJўЂСJ ЈiЊtitle1&5B*CJOJQJ\^JaJo(phfўoёџвf pDefault M7$8$H$1B*CJOJPJQJ^J_HaJmH phsH tH JўЂсJ p bodytext1 B*CJOJQJ^JaJo(ph‡‡‡RўOЂёR pinformationalsmall4CJOJQJaJo(TўЂT t4њresultsublistitem1CJOJQJ^JaJo(.. ЧH˜pTOC 1Q5CJNўЂ!N t4њBalloon Text CharCJOJQJ^JaJRўЂ1R t4њHeading 1 Char5CJ KH OJQJ\^JaJ NўЂAN t4њHeading 3 Char5CJOJQJ\^JaJ2ўЂQ2 t4њ ninetypercent&ўЂa& t4њlititleZ>Z Xt4њ TitleWЄ,PЦOНm$!@ˆB* CJ4KHOJ QJ aJ4ph6]VўЂV Wt4њ  Title Char)@ˆB* CJ4KHOJ PJQJ ^JaJ4ph6] ўЂ‘ t4њinfo0ўЂЁ0 t4њinfo16CJ]aJFўRБF t4њ0Comment Subject Char5\HўЂСH t4њsection156€CJOJQJ\]€aJo(XўЂбX Ї textblack1,5€6€B*CJOJQJ\€]€^JaJo(ph2ўЂс2 Ї eightypercentxўЂёx Їms-rtecustom-articleheadline1&5B* CJOJQJ\^JaJo(phw6ўЂ6 *Ї0 Header CharCJaJ6ўЂ6 %Ї0 Footer CharCJaJ6ў"6 h hcp5bЄdЄd[$\$a$&ўЂ1& h hcp25\bўГCb ђIУ0Style17:Vdж0џџџџџџd2ўбв2 ђIУ0CM14e B*^Jphџ&ўЂa& цKГhcp15\&ўЂq& цKГhcp76],ўЂ, цKГhcp8 56€\]€DВ ёџ’DЊV0RevisioniCJ_HaJmH sH tH .ўЂЁ. Е%_ descriptionh h ћ\‡p TOC Headingk$dЄрЄ@& !B*CJKHOJ QJ ^JaJph6_‘HH ћ\‡pTOC 2l„мdЄd^„мCJOJQJaJHH ћ\‡pTOC 3m„ИdЄd^„ИCJOJQJaJ^ўOђ^ ћ\‡ categoriesn$„h^„ha$5B*CJOJQJ\aJph^ўOђ^ ћ\‡itemtypeo$„@Є<^„@a$5B*CJOJQJ\aJph8ўЂ8 (mйgoog_qs-tidbit-0^ўЂ^ (mйh31?567€;€>*@ˆB* CJOJQJS*€Y(\]^JaJo(ph3™VўЂ!V • mainarttitle1#5CJ$OJQJ\^JaJ$o(phNўЂ1N ы@X nlitemtitle15€6B* CJ\€]aJphf2ўB2 ы@XtexttЄdЄd[$\$LўoЂQL [M groupheading65CJOJQJ\aJo(PK!‚ŠМњ[Content_Types].xmlЌ‘ЫjУ0Eї…ўƒаЖиrК(ЅиЮЂIw},вфБ-j„4 ЩпwьИPК-t#bЮ™{UЎу “ѓTщU^h…d}уЈЋєћю)Лз*1Pƒ'Ќє “^ззWхю0)™ІTщž9<“l#Єм$yi}х;Р~@‡цЖ(юŒѕФHœёФаuљ* Dз zƒШ/0ŠЧА №ћљ $€˜ XЋЧ3aZЂвТр,АD0j~ш3пЖЮbуэ~i>ƒиЭ3П\`ѕ?ъ/ч[иЌЖGщт\Ф!§-лRk.“sўдЛ..—ЗДaцП­?џџPK!ЅжЇчР6 _rels/.rels„ЯjУ0 ‡я…Нƒб}QвУ%v/ЅC/Ѓ}с(h"лылOЧ Л„ЄяїЉ=ўЎ‹љс”ч šЊУтC?Ыhсv=П‚Щ…ЄЇ%[xp†Ѓ{лЕ_МPбЃ<Э1ЅHЖ0•ˆйOМRЎBdбЩвJEл4b$Ї‘q_з˜žр6LгѕRз7`ЎЈЩџГУ0ЬžOСЏ,хEn7”LiфbЁЈ/уSНЈeЊдаЕИљж§џџPK!ky–ƒŠtheme/theme/themeManager.xml ЬM У @с}Ёwй7cЛ(EbВЫЎЛіCœAЧ вŸлзхуƒ7Юпе›K Y,œ ŠeЭ.ˆЗ№|,ЇЈкHХ,lсЧцщxЩДпIШsQ}#е…­Ен жЕ+е!я,н^Й$j=‹GWшгї)тEы+& 8§џџPK!–Е­т–Ptheme/theme/theme1.xmlьYOoл6Пиw toc'vuŠиБ›-MФn‡i‰–иPЂ@вI}ку€УКa‡иm‡a[иЅћ4й:lаЏАGR’ХX^’6иŠ­>$љућџЉЋзюЧ !)Oк^§rЭC$ёy@“Аэні/­yH*œ˜ё„ДН)‘оЕїпЛŠзUDb‚`}"зqл‹”Jз—–ЄУX^ц)I`nЬEŒМŠp)јшЦliЙV[]Š1M<”рШоЉOаP“є6rт=Џ‰’zРgb Ig…СuSйebжі€OР†фОђУRСDлЋ™ŸЗДqu Џg‹˜ZАЖДЎo~йКlApАlxŠpT0­ї­+[}`jзыѕКНzAЯАяƒІV–2ЭF­оЩi–@іqžvЗжЌ5\|‰ўЪœЬ­NЇгleВXЂdsјЕкjcsйСХ7ч№ЮfЗЛър ШтWч№§+­е†‹7 ˆбф`­кяgд ؘГэJјРзj|†‚h(ЂKГѓD-ŠЕпуЂ dXбЉiJЦи‡(ютx$(ж №:СЅ;фЫЙ!Э I_аTЕНS 1ЃїъљїЏž?EЧž?јщјсУу?ZBЮЊmœ„хU/П§ьЯЧЃ?ž~ѓђбеxYЦџњУ'Пќќy5вg&Ю‹/ŸќіьЩ‹Џ>§§ЛG№MGeјЦDЂ›фэѓ3Vq%'#qОУгђŠЭ$”8СšK§žŠєЭ)f™w9:ФЕрхЃ x}rЯx‰‰ЂœwЂиюrЮ:\TZaGѓ*™y8IТjцbRЦэc|XХЛ‹ЧПНI u3KGёnD1їNIBвsќ€ эюRъиu—њ‚K>Vш.EL+M2Є#'šf‹Жi ~™Vщ ўvlГ{u8Ћвz‹КHШ Ь*„ц˜ё:ž(W‘т˜• ~ЋЈJШСTјe\O*№tHGН€HYЕц–}KNпСPБ*нОЫІБ‹ŠTбМ9/#ЗјA7ТqZ…а$*c?ЂэqUпхn†шw№NКћ%ŽЛOЏЗiшˆ4 =3к—PЊ гфяЪ1ЃPm \\9†јтыЧ‘ѕЖтMи“Њ2aћDљ]„;YtЛ\єэЏЙ[x’ьѓљч]Щ}WrНџ|Щ]”Яg-ДГк eWї Ж)6-rМАCSЦjЪШ išd ћDа‡AНЮœIqbJ#xЬъКƒ 6kръ#ЊЂA„ShАыž&ЪŒt(QЪ%ьЬp%m‡&]йcaSl=XэђРЏшсќ\P1ЛMhŸ9ЃMрЌЬVЎdDAэзaVзB™[нˆfJУ­P|8Џ ж„AлV^…ѓЙf ЬH эnїом-Ц щ"с€d>вzЯћЈnœ”ЧŠЙ €иЉ№‘>фbЕЗ–&ћмЮтЄ2ЛЦvЙїоФKyЯМЄѓіD:ВЄœœ,AGmЏе\nzШЧiлУ™уМ.uЯ‡YCО6ьOMf“х3oЖrХм$ЈУ5…ЕћœТNH…T[XF64ЬT,бœЌќЫM0ыE)`#§5ЄXYƒ`јзЄ;КЎ%у1ёUййЅm;ћš•R>QD ЂриDьcpПUа' Ў&LEа/pІ­mІмтœ%]љіЪрь8fi„ГrЋS4Яd 7y\Ш`оJтn•ВхЮЏŠIљ RЅЦџ3Uє~7+і€зИ#Џm qЈBiD§О€ЦСдˆИ‹…i*ИL6џ9дџmЮY&­сРЇіiˆ…§HE‚=(K&њN!VЯі.K’e„LD•Ф•Љ{D ъИЊїvEъІšdeРрNЦŸћžeа(дMN9пœRьН6ўщЮЧ&3(хжaгафі/DЌиUэzГ<п{ЫŠш‰Y›еШГ˜•Ж‚V–іЏ)Т9ЗZ[Бц4^nцТч5†СЂ!JсОщ?АџQс3ћeBoЈCОЕС‡M ТЂњ’m<.vp“ДСЄIYгf­“ЖZОY_pЇ[№=al-йYќ}NcЭ™ЫЮЩХ‹4vfaЧжvlЁЉСГ'S†ЦљAЦ8Ц|в*uтЃ{рш-ИпŸ0%M0С7%Ёѕ˜<€фЗЭвПџџPK! бŸЖ'theme/theme/_rels/themeManager.xml.rels„M Т0„ї‚wooгК‘&нˆа­д„ф5 6?$Qьэ Ў,.‡aО™iЛ—Щc2о1hЊ:щ•qšСmИьŽ@RN‰й;dА`‚Žo7эg‘K(M&$R(.1˜r'J“œаŠTљ€Ў8ЃVф"ЃІAШЛаHїu} ё›|Х$Нb{е–PšџГ§8‰g/]ўQAsй…(ЂЦЬр#›ЊLЪ[ККФпџџPK-!‚ŠМњ[Content_Types].xmlPK-!ЅжЇчР6 +_rels/.relsPK-!ky–ƒŠtheme/theme/themeManager.xmlPK-!–Е­т–Pбtheme/theme/theme1.xmlPK-! бŸЖ'› theme/theme/_rels/themeManager.xml.relsPK]– ћ+џџџџ LLLO Z › ›CKф…тУ"х&.y2D4ч69З;Ѕ?0CPEŽIOWjY­_Їd|fоgTmo_qюs№vЯ{ОЯ…<‰jŒ^ ‘у”‚—mšЇЃюЇКЉЂЌeЏіВЕмЗГЙъКН/Р'ЦўЧ‹ЪЏЯ.жŠзЪй мkо‚сŽуЃцёшЖъfьgю|ё}ѓћѕ`ћЊќ- уЫ~-г#ь'М*,л0i3Я3ћ3šž ЁЂЄЅІЈЉЊЋЌ­ЎАБВГДЕЖЗИЙКЛНОПРТУФХЦЧШЪЫЬЭЮЯабгдежзйклмнопрстухцчшщъыьэюя№ђѓєѕіїјљњћќ§џ њ FРџ2œY§muƒЃЃБджђ//Љ3Ж3ћ3›œŸЃЇЏМСЩвифёў&ДIYћmˆœ9<гчщœЄВ-ІПС0BIh‡ђ Š —  “ ž NъiЇRхї„)Ž!3ъ}2ЦйсL`БУ}™†ц g%§%&&k&„&р)x**—*ч*ќ*Ј+6,C,У,Q-^-љ-­.о.ц.I/r/"0А0Н0r122x233@3y3‡34В4Ф45•5Є5Т5S6c6щ6†7™7Љ788F8b8›8Љ8Ђ:1;?;e;ž;Ќ;Т<Q=_=e>ё>ќ>@@š@ћ@AЂAНABBѓE‡FšFЕFG%GіKL4L†NO3OGPмP№P QaQjQWЌWЛWъW@XVX\І\И\‰]^2^:^{^Ž^+_Й_Ц_bБbЦbЮbc%cЛdSejereОeгehfѕfgŒgh'hЦh`iyiїi…j’j!kБkРkklљlmЁmUn†nŽnёnos–sЄsЯstt~v wwFwww4zУzбzќz5{C{A}а}о} ~B~P~<€Ы€й€=Kю‚}ƒ‹ƒЁƒ0„>„i„Ђ„А„Ж„я„§„Р†O‡]‡ˆ‡С‡Я‡‡ˆ‰6‰Ы‰^ŠpŠ§Š‹Ђ‹QŒфŒіŒœ4ŽKŽдŽЉЂДX‘№‘’|š›%›-››š›ЮžfŸ}Ÿ…ŸеŸъŸЁšЁБЁЙЁ#Ђ4ЂфЂЃ“ЃЂЄ7ЅKЅ‰ЅХЅйЅdЇѓЇЈ,ЈeЈsЈhЊїЊЋ0ЋiЋwЋŽЌ­+­>­Э­л­ю­}Ў‹ЎžЎ-Џ;ЏNЏнЏыЏўЏА›АВАAБOБ{БДБТБХБўБ ВВHВVВYВ ВЎВВВыВљВќВ5ГCГJГƒГ‘ГЕЕžЕЪЕЖЖ‘З И.ИYИ’И И&ОООеОнОuПŠПWСюСТ ТZТmТAФдФцФШЦXЧgЧЏЧъЧШvЭЮ-Ю‘ЮИЮЯЮŠЯа1аЌа@бSбЩбhв†вŽв№вгwг ддМдPеcежеjж}жвжeзwзазcиuияиƒй–йъй}ккчк{лŽлялƒм–мн•нЈноЄоЗопЇпКпZрђр ссzс‹с#тЗтЪт>унућуфeф|фхГхбхйх;цRцлцpч„чечiш|шош}щ›щЃщъъсъ~ыыšь/эCээНэбэВя@№M№ПёMђZђўђ_ѓІѓћє”ѕЂѕ јЉјФј)љPљgљnќ§§§›§œ§д§(ў/ўћў˜џžџђџ€џ’Єм.4ЕMZт~™ў% <  Ў Е 8 з ы # И Ъ ы ~}"Xя `ujљ-ft=дъђAVы‚ ˜   т і #\#™#Ц#х#$|%м%ъ%œ(к(ч(Œ*Н*й*1+L+f+h+‡+І+ћ+Xџ€Xџ€Xџ€Xџ€Xџ€Xџ€Xџ€Xџ€Xџ€Xџ€Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„XTџŒXџŒXџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ„Xџ€Xџ„Xџ„XџŒXџ€Xџ€  O!•!”џ•€џџџџџџџџџџџџџџџџџџџџџџџџ№М№ /№XR№$e€^Дє/Xоч<Л8Z џŸI;R№$Д7PœЛїЅ ЬRfbтџ^=џџџџ# № †AХA ёy—й„Ÿм@ёџџџ€€€ї№~№ё№№( № №№иВ № c №šAС0?€УУ0П "EstatePlanner_sidebkgrdPicture 82EstatePlanner_sidebkgrd"ё?№№№B №S №ПЫџ ?№ћ+3„'!e"tРџџ InThisIssue_IN_THIS_ISSUE: _Toc249174457 _Hlt281393009 _Hlt276284590 _Hlt276284543Article_FUNDING_THE_NONMARITAL _Toc278789024 _Toc278789025 _Toc278789028SDU_3 _Toc278789026 _Toc278789027 _Toc278789029 _Toc278789030 _Toc278789032 _Hlt286685402 _Hlt286685403 _Hlt286680385 _Hlt286680386 _Toc278789033 _Toc278789034 _Toc278789035 _Hlt286681639 _Hlt286681640TechTip _Hlt278897813 _Hlt278897814 _Hlt281393007 _Hlt281393004 _Hlt281393005“SUIIПЌ+?[х\зeТkˆP =Ѕ=ЅППдЮ”yLLЦ#є#є#§#`+`+ќ+@@@ @@@@@@@@@@@$”TVIIоЕ+?[ ]ђeуkˆZ >Ѕ>Ѕ‚П‚ПјЮЗ‹MMЦ#ѕ#ѕ#ў#a+a+ќ+ &Еmm˜ЏУЧњўZ[™šјћ‰œ:<шщЅВ-РСCIˆПХ#Ц#$$/+1+g+h+Ї+Ќ+­+Џ+А+В+Г+Е+Ж+И+Й+С+Ф+Ю+љ+ќ+ &Еmm˜ЏУЧњўZ[™šјћ‰œ:<шщЅВ-РСCIˆПХ#Ц#$$/+1+g+h+Ї+Ќ+­+­+А+А+Й+С+У+У+Ф+Ю+ј+ј+ќ+&ˆџџџRjœаџ?ЛшŠДџџџџџџџџџЙ"uхаЎџџџџџџџџџяB‡<ѓbeџџџџџџџџџгRН т}иWџџџџџџџџџS6› ŠПІ“џџџџџџџџџ’m єRxИџџџџџџџџџowЃк˜ЪBџџџџџџџџџ”kЦ”ТЮџџџџџџџџџ‘ =ЄВ*7џџџџџџџџџDzч$(б"БџџџџџџџџџJС%‚иmџџџџџџџџџяь) "ћџџџџџџџџџВPЬ,rРтџџџџџџџџџFG‚/А"џџџџџџџџџUH 2DЦ:џџџџџџџџџЫJ,3€>&џџџџџџџџџлCE6Lтіb$џџџџџџџџ„ A:ў>ž!џџџџџџџџ%v–@JШ­џџџџџџџџџ|@ьЇшЧџџџџџџџџџ&dС@<Вџџџџџџџџџrf G”"мџџџџџџџџџSmгIўфaџџџџџџџџџ’2lKxxvџџџџџџџџџb+oORtџџџџџџџџџ[krPцЦћџџџџџџџџџ`їPd™DŸџџџџџџџџџв2й\ю1ОІџџџџџџџџџ$ћ^ DџџџџџџџџџЖY3`4!}џџџџџџџџџC‡bјI”+џџџџџџџџџUBkъїђтџџџџџџџџџрESqЬbжџџџџџџџџџ'Ku &Нџџџџџџџџџ^nwюgјуџџџџџџџџџїwiм4џџџџџџџџџЗpО{`aXНџџџџџџџџџ„h„˜ўЦh^„h`„˜ў.„а„˜ў^„а`„˜ўOJQJo(‡hˆH" „„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo„и „˜ў^„и `„˜ўOJ QJ o(‡hˆHЇ№„Ј „˜ў^„Ј `„˜ўOJQJo(‡hˆHЗ№„x„˜ў^„x`„˜ўOJQJ^Jo(‡hˆHo„H„˜ў^„H`„˜ўOJ QJ o(‡hˆHЇ№„„˜ў^„`„˜ўOJQJo(‡hˆHЗ№„ш„˜ў^„ш`„˜ўOJQJ^Jo(‡hˆHo„И„˜ў^„И`„˜ўOJ QJ o(‡hˆHЇ№ „h„˜ў^„h`„˜ўOJQJo(З№€„„„˜ў^„„`„˜ўOJQJ^Jo(o€ „T„˜ў^„T`„˜ўOJ QJ o(Ї№€ „$ „˜ў^„$ `„˜ўOJQJo(З№€„є „˜ў^„є `„˜ўOJQJ^Jo(o€ „Ф„˜ў^„Ф`„˜ўOJ QJ o(Ї№€ „”„˜ў^„”`„˜ўOJQJo(З№€„d„˜ў^„d`„˜ўOJQJ^Jo(o€ „4„˜ў^„4`„˜ўOJ QJ o(Ї№ „8„˜ў^„8`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „и „˜ў^„и `„˜ўOJ QJ o(Ї№€ „Ј „˜ў^„Ј `„˜ўOJQJo(З№€„x„˜ў^„x`„˜ўOJQJ^Jo(o€ „H„˜ў^„H`„˜ўOJ QJ o(Ї№€ „„˜ў^„`„˜ўOJQJo(З№€„ш„˜ў^„ш`„˜ўOJQJ^Jo(o€ „И„˜ў^„И`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№„а„˜ў^„а`„˜ўOJQJo(‡hˆH" €„ „˜ў^„ `„˜ўOJQJ^Jo(‡hˆHo€„p„˜ў^„p`„˜ўOJ QJ o(‡hˆHЇ№€„@ „˜ў^„@ `„˜ўOJQJo(‡hˆHЗ№€„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo€„р„˜ў^„р`„˜ўOJ QJ o(‡hˆHЇ№€„А„˜ў^„А`„˜ўOJQJo(‡hˆHЗ№€„€„˜ў^„€`„˜ўOJQJ^Jo(‡hˆHo€„P„˜ў^„P`„˜ўOJ QJ o(‡hˆHЇ№„h„˜ўЦh^„h`„˜ўCJOJQJo(З№€„8„˜ўЦ8^„8`„˜ўCJOJQJo(o€„„˜ўЦ^„`„˜ўCJOJ QJ o(Ї№€„и „˜ўЦи ^„и `„˜ўCJOJ QJ o(Ї№€„Ј „˜ўЦЈ ^„Ј `„˜ўCJOJ QJ o(Ї№€„x„˜ўЦx^„x`„˜ўCJOJ QJ o(Ї№€„H„˜ўЦH^„H`„˜ўCJOJ QJ o(Ї№€„„˜ўЦ^„`„˜ўCJOJ QJ o(Ї№€„ш„˜ўЦш^„ш`„˜ўCJOJ QJ o(Ї№„а„˜ў^„а`„˜ў.€„ „˜ў^„ `„˜ў.‚„p„Lџ^„p`„Lџ.€„@ „˜ў^„@ `„˜ў.€„„˜ў^„`„˜ў.‚„р„Lџ^„р`„Lџ.€„А„˜ў^„А`„˜ў.€„€„˜ў^„€`„˜ў.‚„P„Lџ^„P`„Lџ.h„а„˜ў^„а`„˜ўOJQJo(‡hˆH" „ „˜ў^„ `„˜ўOJQJ^Jo(‡hˆHo€„p„˜ў^„p`„˜ўOJ QJ o(‡hˆHЇ№€„@ „˜ў^„@ `„˜ўOJQJo(‡hˆHЗ№€„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo€„р„˜ў^„р`„˜ўOJ QJ o(‡hˆHЇ№€„А„˜ў^„А`„˜ўOJQJo(‡hˆHЗ№€„€„˜ў^„€`„˜ўOJQJ^Jo(‡hˆHo€„P„˜ў^„P`„˜ўOJ QJ o(‡hˆHЇ№ „а„˜ў^„а`„˜ўOJQJo(З№€„ „˜ў^„ `„˜ўOJQJ^Jo(o€ „p„˜ў^„p`„˜ўOJ QJ o(Ї№€ „@ „˜ў^„@ `„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „р„˜ў^„р`„˜ўOJ QJ o(Ї№€ „А„˜ў^„А`„˜ўOJQJo(З№€„€„˜ў^„€`„˜ўOJQJ^Jo(o€ „P„˜ў^„P`„˜ўOJ QJ o(Ї№ „а„˜ў^„а`„˜ўOJQJo(З№€„ „˜ў^„ `„˜ўOJQJ^Jo(o€ „p„˜ў^„p`„˜ўOJ QJ o(Ї№€ „@ „˜ў^„@ `„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „р„˜ў^„р`„˜ўOJ QJ o(Ї№€ „А„˜ў^„А`„˜ўOJQJo(З№€„€„˜ў^„€`„˜ўOJQJ^Jo(o€ „P„˜ў^„P`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „ „˜ў^„ `„˜ўOJQJo(З№€„p„˜ў^„p`„˜ўOJQJ^Jo(o€ „@ „˜ў^„@ `„˜ўOJ QJ o(Ї№€ „„˜ў^„`„˜ўOJQJo(З№€„р„˜ў^„р`„˜ўOJQJ^Jo(o€ „А„˜ў^„А`„˜ўOJ QJ o(Ї№€ „€„˜ў^„€`„˜ўOJQJo(З№€„P„˜ў^„P`„˜ўOJQJ^Jo(o€ „ „˜ў^„ `„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „а„˜ў^„а`„˜ўOJQJo(З№„ „˜ў^„ `„˜ўOJQJ^Jo(o€ „p„˜ў^„p`„˜ўOJ QJ o(Ї№€ „@ „˜ў^„@ `„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „р„˜ў^„р`„˜ўOJ QJ o(Ї№€ „А„˜ў^„А`„˜ўOJQJo(З№€„€„˜ў^„€`„˜ўOJQJ^Jo(o€ „P„˜ў^„P`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№„а„˜ўЦа^„а`„˜ў.€„ „˜ўЦ ^„ `„˜ў.€„p„˜ўЦp^„p`„˜ў.€„@ „˜ўЦ@ ^„@ `„˜ў.€„„˜ўЦ^„`„˜ў.€„р„˜ўЦр^„р`„˜ў.€„А„˜ўЦА^„А`„˜ў.€„€„˜ўЦ€^„€`„˜ў.€„P„˜ўЦP^„P`„˜ў. „а„PўЦа^„а`„PўOJQJo(З№„ „˜ўЦ ^„ `„˜ўOJQJ^Jo(o€ „p„˜ўЦp^„p`„˜ўOJ QJ o(Ї№€ „@ „˜ўЦ@ ^„@ `„˜ўOJQJo(З№€„„˜ўЦ^„`„˜ўOJQJ^Jo(o€ „р„˜ўЦр^„р`„˜ўOJ QJ o(Ї№€ „А„˜ўЦА^„А`„˜ўOJQJo(З№€„€„˜ўЦ€^„€`„˜ўOJQJ^Jo(o€ „P„˜ўЦP^„P`„˜ўOJ QJ o(Ї№ „а„˜ў^„а`„˜ўOJQJo(З№„ „˜ўЦ ^„ `„˜ў.„p„˜ўЦp^„p`„˜ў.„@ „˜ўЦ@ ^„@ `„˜ў.„„˜ўЦ^„`„˜ў.„р„˜ўЦр^„р`„˜ў.„А„˜ўЦА^„А`„˜ў.„€„˜ўЦ€^„€`„˜ў.„P„˜ўЦP^„P`„˜ў.h„а„˜ў^„а`„˜ўB*OJQJo(phџ‡hˆH" €„ „˜ў^„ `„˜ўOJQJ^Jo(o€ „p„˜ў^„p`„˜ўOJ QJ o(Ї№€ „@ „˜ў^„@ `„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „р„˜ў^„р`„˜ўOJ QJ o(Ї№€ „А„˜ў^„А`„˜ўOJQJo(З№€„€„˜ў^„€`„˜ўOJQJ^Jo(o€ „P„˜ў^„P`„˜ўOJ QJ o(Ї№ „а„˜ў^„а`„˜ўOJQJo(З№„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo„и „˜ў^„и `„˜ўOJ QJ o(‡hˆHЇ№„Ј „˜ў^„Ј `„˜ўOJQJo(‡hˆHЗ№„x„˜ў^„x`„˜ўOJQJ^Jo(‡hˆHo„H„˜ў^„H`„˜ўOJ QJ o(‡hˆHЇ№„„˜ў^„`„˜ўOJQJo(‡hˆHЗ№„ш„˜ў^„ш`„˜ўOJQJ^Jo(‡hˆHo„И„˜ў^„И`„˜ўOJ QJ o(‡hˆHЇ№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „8„˜ў^„8`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „и „˜ў^„и `„˜ўOJ QJ o(Ї№€ „Ј „˜ў^„Ј `„˜ўOJQJo(З№€„x„˜ў^„x`„˜ўOJQJ^Jo(o€ „H„˜ў^„H`„˜ўOJ QJ o(Ї№€ „„˜ў^„`„˜ўOJQJo(З№€„ш„˜ў^„ш`„˜ўOJQJ^Jo(o€ „И„˜ў^„И`„˜ўOJ QJ o(Ї№h„8„˜ў^„8`„˜ўOJQJo(‡hˆH" €„„˜ў^„`„˜ўOJQJ^Jo(o€ „и „˜ў^„и `„˜ўOJ QJ o(Ї№€ „Ј „˜ў^„Ј `„˜ўOJQJo(З№€„x„˜ў^„x`„˜ўOJQJ^Jo(o€ „H„˜ў^„H`„˜ўOJ QJ o(Ї№€ „„˜ў^„`„˜ўOJQJo(З№€„ш„˜ў^„ш`„˜ўOJQJ^Jo(o€ „И„˜ў^„И`„˜ўOJ QJ o(Ї№h„а„˜ў^„а`„˜ўB*OJQJo(phџ‡hˆH" h„ „˜ў^„ `„˜ўOJQJ^Jo(‡hˆHoh„p„˜ў^„p`„˜ўOJ QJ o(‡hˆHЇ№h„@ „˜ў^„@ `„˜ўOJQJo(‡hˆHЗ№h„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHoh„р„˜ў^„р`„˜ўOJ QJ o(‡hˆHЇ№h„А„˜ў^„А`„˜ўOJQJo(‡hˆHЗ№h„€„˜ў^„€`„˜ўOJQJ^Jo(‡hˆHoh„P„˜ў^„P`„˜ўOJ QJ o(‡hˆHЇ№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№„а„˜ў^„а`„˜ўOJQJo(‡hˆH" „„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo„и „˜ў^„и `„˜ўOJ QJ o(‡hˆHЇ№„Ј „˜ў^„Ј `„˜ўOJQJo(‡hˆHЗ№„x„˜ў^„x`„˜ўOJQJ^Jo(‡hˆHo„H„˜ў^„H`„˜ўOJ QJ o(‡hˆHЇ№„„˜ў^„`„˜ўOJQJo(‡hˆHЗ№„ш„˜ў^„ш`„˜ўOJQJ^Jo(‡hˆHo„И„˜ў^„И`„˜ўOJ QJ o(‡hˆHЇ№ „„„˜ў^„„`„˜ўOJQJo(З№€„ „˜ў^„ `„˜ўOJQJ^Jo(o€ „p„˜ў^„p`„˜ўOJ QJ o(Ї№€ „@ „˜ў^„@ `„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „р„˜ў^„р`„˜ўOJ QJ o(Ї№€ „А„˜ў^„А`„˜ўOJQJo(З№€„€„˜ў^„€`„˜ўOJQJ^Jo(o€ „P„˜ў^„P`„˜ўOJ QJ o(Ї№„а„˜ў^„а`„˜ўOJQJo(‡hˆH" „ „˜ў^„ `„˜ўOJQJ^Jo(‡hˆHo€„p„˜ў^„p`„˜ўOJ QJ o(‡hˆHЇ№€„@ „˜ў^„@ `„˜ўOJQJo(‡hˆHЗ№€„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo€„р„˜ў^„р`„˜ўOJ QJ o(‡hˆHЇ№€„А„˜ў^„А`„˜ўOJQJo(‡hˆHЗ№€„€„˜ў^„€`„˜ўOJQJ^Jo(‡hˆHo€„P„˜ў^„P`„˜ўOJ QJ o(‡hˆHЇ№ „8„˜ў^„8`„˜ўOJQJo(З№„p„˜ў^„p`„˜ўOJQJ^Jo(‡hˆHo„@ „˜ў^„@ `„˜ўOJ QJ o(‡hˆHЇ№„„˜ў^„`„˜ўOJQJo(‡hˆHЗ№„р„˜ў^„р`„˜ўOJQJ^Jo(‡hˆHo„А„˜ў^„А`„˜ўOJ QJ o(‡hˆHЇ№„€„˜ў^„€`„˜ўOJQJo(‡hˆHЗ№„P„˜ў^„P`„˜ўOJQJ^Jo(‡hˆHo„ „˜ў^„ `„˜ўOJ QJ o(‡hˆHЇ№h„а„˜ў^„а`„˜ўOJQJo(‡hˆHЗ№h„ „˜ў^„ `„˜ўOJQJ^Jo(‡hˆHoh„p„˜ў^„p`„˜ўOJ QJ o(‡hˆHЇ№h„@ „˜ў^„@ `„˜ўOJQJo(‡hˆHЗ№h„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHoh„р„˜ў^„р`„˜ўOJ QJ o(‡hˆHЇ№h„А„˜ў^„А`„˜ўOJQJo(‡hˆHЗ№h„€„˜ў^„€`„˜ўOJQJ^Jo(‡hˆHoh„P„˜ў^„P`„˜ўOJ QJ o(‡hˆHЇ№„а„˜ў^„а`„˜ўOJQJo(‡hˆH" „ „˜ў^„ `„˜ўOJQJ^Jo(‡hˆHo€„p„˜ў^„p`„˜ўOJ QJ o(‡hˆHЇ№€„@ „˜ў^„@ `„˜ўOJQJo(‡hˆHЗ№€„„˜ў^„`„˜ўOJQJ^Jo(‡hˆHo€„р„˜ў^„р`„˜ўOJ QJ o(‡hˆHЇ№€„А„˜ў^„А`„˜ўOJQJo(‡hˆHЗ№€„€„˜ў^„€`„˜ўOJQJ^Jo(‡hˆHo€„P„˜ў^„P`„˜ўOJ QJ o(‡hˆHЇ№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№ „h„˜ў^„h`„˜ўOJQJo(З№€„8„˜ў^„8`„˜ўOJQJ^Jo(o€ „„˜ў^„`„˜ўOJ QJ o(Ї№€ „и „˜ў^„и `„˜ўOJQJo(З№€„Ј „˜ў^„Ј `„˜ўOJQJ^Jo(o€ „x„˜ў^„x`„˜ўOJ QJ o(Ї№€ „H„˜ў^„H`„˜ўOJQJo(З№€„„˜ў^„`„˜ўOJQJ^Jo(o€ „ш„˜ў^„ш`„˜ўOJ QJ o(Ї№„а„˜ўЦа^„а`„˜ўCJOJQJo(З№€„ „˜ўЦ ^„ `„˜ўCJOJQJo(o€„p„˜ўЦp^„p`„˜ўCJOJ QJ o(Ї№€„@ „˜ўЦ@ ^„@ `„˜ўCJOJ QJ o(Ї№€„„˜ўЦ^„`„˜ўCJOJ QJ o(Ї№€„р„˜ўЦр^„р`„˜ўCJOJ QJ o(Ї№€„А„˜ўЦА^„А`„˜ўCJOJ QJ o(Ї№€„€„˜ўЦ€^„€`„˜ўCJOJ QJ o(Ї№€„P„˜ўЦP^„P`„˜ўCJOJ QJ o(Ї№&„ A:лCE6owЃЖY3`SmгIїwяь)FG‚/JС%ЫJ,3`їPЙ"uUH 2’2lKЗpО{‘ =%v–@PЊб [krP|@ˆџџџ’m в2й\^nwrf Gb+oOUBk$ћ^C‡b”k'KuS6› &dС@?ЛВPЬ,гRН Dzч$яB‡рESqџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ&џџ&Кšі"                                   Кšі"                 Кšі"                                                                                ˆRZ                 Dz›                                            Кšі"        Dz›                          Кšі"                 Кšі"                          Кšі"                          3Д0ЩecЖс\3сRФ(l:Ж Š :Ж ыO}&Ѓ] ЩbЬ[lн § Ћ/§ Ž9dVƒё.гч ТЏ ˜Im8ˆ!@Д0Щц)кWWv!ыO}&“U(+0О,[?>^ x№№ё.•)пk_с0:Ж с\3Ѓ] 2222Im8r>|dX; Тr>ЃЛC›O^JZ9ДFaSGЩbЬ[d>I›O^J}IK:Ж h QЃ] ŽѕW:Ж х_TXy!Oj›rСZ:Ж ЩbЬ[!!!!Й:л[:Ж И0”][?>^WWv!R'Л`nq^fц)к7w_gy!Oj“U(+^D]jт`чj]`ђs•)пkЉIХr:Ж ]`ђsnq^f----zєsecЖіхb•рє%CDŠ|бє$-‹/ЯJвQЦт)~;F?кEVYdœ‹wE0\РapqЋC‰!‚5ш>†mЄqшqdw@џ(F,MŒWUk"uЌ|Ui|%<]A)`6n[ "hEфHеX3 i  г š^fC @ s  О xC iE гL :O зX *[ Іb Чv h g м р% е: {_ ƒb Нk v Д nG ўN хX ‘c Шh ˆk ^y b 5 x9 DR T х` ˆc ыd Фh En F}   Ч т =- D ЪR =T gp Эy tњ’7ЁSб 13‹\ћesxСT%›&`=7>ŠOь4чS_є_`™ar ц ХџыRZF8:"<z?SI2J’MЃrYuwvwe}8С-Ж@ђHаU†nАйњw$щ&9Ц<Oultє   j AcJЎiŠф — =>˜Fц]х`Жb,oЮxы~={/џ#:GФHєINtSОV(adˆfYDb[]cCkЁqџeE^/pЅqРкQeсi_rђ я/БCCRьS5+ #H ЋR Иt “!п!7:!ЋN!^!ѕe!у~!д."И4"яT"С{"Ъ# #Щ'#`6#^Q#ыa#Кo#*p#Сu#џ}#M$‘$™$$$($К.$ю.$A$ЄL$Y$фd$4k$йl$ %Щ%ы%M1%ОR%3]%Ы&)&€&&S2&‡2&У9&Œe&'iE'ie'q'${'J(†%(''(_.(щ.(Ф5(сG(P(Ž[(+r(Є#)qV)оg)Sm)<*K*#)*Ї6*œ@*]q*I+Ї(+Х(+B*+ШS+WY+з,G9,wC,L,(S,ВW,‚s,P-Š,-Њ=-­E-lQ-s[-“k-s-E.§".#.T&.тD.On.д/™ / /У/Q$/{&/С&/Š9/'O/Z_/we/š05$0j=0C0&C0Y0юe0S111u1X 1т%1ЗX1Рc15"2'-2Œ82РE2ЩW2L!3ўJ3мN3ѕk3щv3‡4 2454ka4N5Ў5’ 5Ѕ!5/K5`5иs5Ў}5s 6‡ 6 '6ˆO6Q6)Q6Ј]6Эu6Ay6Лz6 }66!)7n57qD7WE7 I7ъe7xh7,8J48›[8Yi8(q8ч,9N19yL9=N9нO9цi9:с:U9:sC:AN:Ry:Ь ;ь ;;е;й:; [;Иs;нz;р<<ї5<f3=R=F[=Ж_=i= ~=+>І>M->з.>3>Lm>зt>7?т?™O?ЦQ?ыp?ѕ@$"@Ю-@ЮM@њ_@dg@PAXAљAД%Aз8A+EA§KA%Bb#BŒPBІbBgBѓsBlB‹C{9CEйBEХKEТyE@FлF#F†FF%!Fv(FrBF›pFс G-3GУ7GN;GЬbGoGДqGtG‘AH4PHVuHTHb$IŒ4IDI[HIУNI•OI1iIуJнJW$Jh;JіGJ‹OJ7PJБTJ%qJJKх K22KўIKњJKŽZK^pK=LТ.LРFLWMLеMFM[MћcM‹tMCMNѕ)N€5N.@NёENУQNјVN™mNёpN#yN– OЯ O O(O+2OŒ2O2SO-tOВvO P`"Pя8PгAPWLPNqPЭQR Q|Qv0QЅFQHGQ[Qœ^Q+vQЧ|Q RЈRŽ7R.cRxqRNS8S[S T0TФ6T{TѕUtGUwfUШVЊV^>V!IVQVяeVВvVW2 WŸWZWЪEW_QWwUWŽsW5 XїXXЖ+Xы@XЊPXŽ^XнpXuzXN~X{YрYY1Y2Y8YInYZZZлZF&Z+FZђQZpZJuZ˜vZž[V [ј,[Ї0[ѓG[iW[ћY[ t[$\’\М\U"\ф"\Ч<\,G\“T\…_\щ]~4]>]RF]{^s^k-^YQ^ш_Е%_є)_Т4_•C_•K_Œl_q_d`ј`Р!`љ8`?J`WM`Иb`Сa abaО!a4aЅWa˜[aPjažkaЫ)b•4boCbЛpbСvb2ch czc5c‰cocА$c“&cЖ=cA_cЈdо d˜dр dI:džfdЊudeаeќgAgОHg–OgXuglh—h3hh@hShО_hzphЦiоi/iО%iCiыJi\RiFTiЌYiFiiАli 8jrGj4Qjšzjзzj`kЋkM kа%k^.kBKk‘OkYk†ZkŽvkQk%/lБ=lїHl§alЃ mm m‡m˜#m?-mоKmMLmчMmГTmPUmOVm†amУqmъ n7nИn=0nл3naOn,mn$oy0oCo‘EofoлsoqppipМ;pCPpJSpЭXp-pp"spH q„!q3qЎ?qŽUqїWq r:rлrT%rэss%sє*sC.sads0kstFVt^VtЏXtЪ]tˆpt)u›)uwuuxxu‘v BvcNv”jvV wБwОwŒFw№KwўKw UwxpxСxb!xс1xћSx5wxдyw y\(y Sygjyчtyiy z z;zxgzXtz`xz•{М{тh{Vu{™|{ё |s|w|ƒ"|я*|їC|~З+|IЄK9V^XЊu]zœ€€)€h1€сA€sS€єX€чb€c€ m€Сu€ы EЦK‡O"e ‚”&‚с8‚OP‚p‚|‚:‚ў,ƒS3ƒоFƒ;cƒq„ч„z„D+„’6„в8„ыH„јW„Z„­p„Uu„п…ј…‘0…нE…R…ЋV…э[…Кh…Тj…k…Џt…+†Є†^-†Ћ2†э:†№[†іf†im†$n†пo†хx†Ж'‡B4‡6‡ИA‡ћ\‡U_‡+e‡gˆЪˆˆ@2ˆ<ˆЭUˆќWˆ lˆ:‰х ‰c‰ˆ‰a‰h‰?#‰T&‰U&‰\&‰д-‰Ж0‰іP‰ z‰ю Šє1ŠѕTŠ^ŠЦ ‹‹Ї‹$‹N‹Ђk‹Г~‹ž~Œ№.SWЄ_}Ž.ŽЖŽq.‹4?В@vHW‰g џ ŸrD FšТAš$OšЛWšж›)› ›ІM›X›Yd›r›ЯœbœГ"œа&œЌ-œMCœаVœ)cœ‡nœdwœŸyœј и a7ŒC>UНXp[rxl~ж ž9žD,žЄ,žp0ž3ž\AžЈPžѕnžh Ÿ4Ÿ"7Ÿf8Ÿ;ŸM<ŸЃPŸЛPŸИUŸ~WŸц[Ÿ 4 4 ?k Zm /~ >ЁMЁB%Ё*4ЁW:Ё"BЁЋXЁы^ЁяaЁвlЁк@ЂdKЂПЃЊЃX#ЃEЃ›Є 1Єщ=ЄyjЄљqЄ­sЄ_%Ѕ78Ѕ~9ЅNЅ‚PЅ8RЅLbЅgЅИ|Ѕ ІH.І9ІВLІњUІ9rІžzІ7ЇЋЇЇYЇPЇЁ^ЇЈ7ЈŸЈ$ЈГ1ЈI2ЈGЈ#RЈP]ЈФЉAЉу Њ/Њ4ЊцSЊЈiЊczЊ~CЋХpЋdzЋю ЌMЌ%Ќg'Ќc3Ќ ?Ќ]NЌЌUЌuaЌriЌ}rЌ}Ќˆ­p ­ѓ,­ 0­ B­4U­ŸV­ђX­6ЎяЎOЎКЎcЎqЎš"Ўc-Ўв>ЎwTЎЂYЎЫkЎл Џ5ЏљЏ‡<ЏсEЏ;IЏDJЏQЏд[ЏЧpЏ€uЏWА2&А7Аr8АN9АT:АpА Бф БmБъ)Б7,БШiБЅnБ.|Бw8ВPDВNВiВЩmВЗ Г˜ Г"!Г™)Г&@Г?JГМJГцKГŽWГXXГдyГt|Гž ДSД†0ДЖCДmDДЄ_ДхЕГ ЕZVЕXlЕа9ЖџJЖїOЖbЖ›~Ж‰ЗwDЗљEЗaKЗMMЗжdЗШ3ИЏMИ?TИЁ`ИcuИ)Й€Йѓ ЙI8ЙуEЙъIЙ/MЙNЙЪXЙ5YЙJyЙо~ЙzКc5К7ЛтЛOЛж ЛЉ+ЛшLЛ‡aЛcuЛмМD М„ МвМxМxМ>МЊ5МG>МZМ–bМneМчrМ§НщН%&Н›IНГLН\|НњSОgUОи|ОsП.ПбПDПсSПaПScП™fП@tПhР|Р`РРYР”СбС%Сю5СЮJСсeС}СйТЊТ™Т‹<ТFXҘqТxТ #УЄ#У"3Уw8УэDУgFУ~HУђIУЩcУўtУ>vУwУxУТxУЧzУd ФІ(Фm<ФЕEФјNФГPФWdФщdФ1eФ&Х' Хс ХЦЦžЦ?oЦKЧЧ;ЧуЧз1ЧF=ЧЈHЧxJЧ|bЧуШVШёШяMШбOШЪQШЦ{ШnШсЩv#ЩsCЩКFЩУ^Щя#Ъ+?ЪЧSЪх]ЪqnЪ‚nЪqЪˆЫ№ ЫE ЫЭ/ЫЕlЫЗuЫ€ ЬЅ,Ьo4Ьy5Ь`;Ь]?ЬхNЬ@VЬыfЬ­ЭЯЭ-#ЭК-Э&1Э<ЭЪCЭІJЭ–eЭ;Ю3ЮnEЮ3LЮzbЮŒnЮ}ЮмЯ§ЯЯ‹,Я/Яf4Я„QЯЖQЯщWЯЯ|ЯDааg'а]2а/RаiXаабе3б;Pб*pбхuбd0вы;вLHвжNвћ гaг6гJгPг›#дб-дy>дCд bдcGе?qеl&жƒ*ж№5жѓ;ж­?жЊFж‰JжŠrж зX зшзб зТ5зKFзБdзMи'иr7иЎEиRи]ид]иPDй—Gй?[й(mйТкБк :кЄ;кЄCкјGк#л'лџCлRRлм]л^лLмЇмЁм??мˆ@мАAм^Eм9Vмм\мJrмдyм)|мO}мVн*нЩ1н5QнЙZнpно€.ое>о„Pо п§пQTп3Vпќ_ппb;рьcр1eррlрБsрЄ~рцсЗсЈс№,сj?сdсtсѓwсРтЊт$т-3ту*;у№>у HуЭ|уЯф—$ф~6фHUфfhфŸхЃHх4Xх/dх4jхЫцCцжGцЛhцШ}ц3чъ#ч &чe&чА&ч›,чЪ4ч1;ч&@ч‘Zч•`чkшш-'шG5ш-Xш“vшх|ш щЏ щ'щŸ-щсOщ lщˆmщ` ъОъ%#ъY'ъš,ъ 0ъ2ънrъуzъt{ъo~ъмып ыž@ыogыvыЖьvHь‡Oьcь%xьk э=*эф,э5yэюSю§"юI3юА?юЪ^юхeюёhюvwю1xю2я5]яF]я“№*№~=№‚D№НS№V№/V№”h№i~№-ёвё|-ё“.ёA0ёю:ё<ёAEёlёљvёИђZђѓ7ђ+>ђЊ?ђAђœWђ”kђЎ~ђоѓхѓS4ѓ›OѓЦ[ѓќmѓxѓf%є:DєKNєцyєyzє}!ѕК!ѕА]ѕš`ѕві!і,іœVіŠuііїg їНїТ#ї§6їв<їyLїВXї _їQ ј9јГјslјdqјьqј€vј-јJљ/-љEљSNљЭOљ„[љу{љ˜ њ}"њc'њt4њ 7њMњЯXњМћић—ћ~ћ‰/ћTќр#ќ4)ќШ.ќ™/ќЋ1ќ@kќwќ7§3§!?§ŠK§d§f~§…ўдўC$ў %ў"-ў?/ў^;ў+@ў›PўЁUўZ[ў6bў‡uўй*џˆ5џ-=џIџеjџбxџ­+Џ+џ@ћ+ш@џџUnknownџџџџџџџџџџџџ G‡* €џTimes New Roman5Rƒ €Symbol3. ‡* €џArial7. ‡ ŸVerdana5. ‡*a€џTahoma?= ‡* €џCourier NewM‡ŸCentury Schoolbook7.я { @ŸCalibriK,‡ŸBookman Old Style7я K@ŸCambria;€WingdingsAя ы BŸCambria Math"1Œ№афhхђ&#хђ&rЄлІК,ѓў™К,ѓў™!№p8xД‚0d++XДЭ 3ƒq№ќ§HX №џ ?фџџџџџџџџџџџџџџџџџџџџџзX В! xx џџXC:\Documents and Settings\u0211301\Application Data\Microsoft\Templates\NormalClean.dotmThe Estate PlannerTim HallTim HallЄ&                           ! " # $ % ўџр…ŸђљOhЋ‘+'Гй0Œ˜ДРдрќ  < H T `lt|„фThe Estate Planner Tim HallNormalClean.dotm Tim Hall3Microsoft Office Word@Є“ж@Ъ3jЪ@„-ŸЏзЫ@њ сАзЫК,ѓўўџеЭеœ.“—+,љЎDеЭеœ.“—+,љЎH hp„Œ”œ ЄЌДМ Ф уф Microsoft™+ The Estate Planner TitleиЪ 8@ _PID_HLINKSфAЪМns[ InThisIssuecdXTechTipV(U#mailto:west.appsupport@thomson.com8"R/http://www.cowleslegal.com/members/members.aspN^OQhttp://west.thomson.com/signup/newsletters/estate-planner/2009-feb/article3.aspxnsL InThisIssue4(I8http://www.bnatax.com/insightsdetail.aspx?id=2147485766+<F3http://legisweb.state.wy.us/2011/Enroll/HB0159.pdf5Cˆhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WY+H.B.+159+(NS)&MT=Cowles!%@@http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+SB873ER+pdf4=ˆhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+S.B.+873+(NS)&MT=CowlesY :*http://www.irs.gov/pub/irs-wd/1103015.pdf(Q7€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103015&MT=Cowles$l4Dhttp://nebraskalegislature.gov/FloorDocs/Current/PDF/Slip/LB157.pdf- 1ˆhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+NE+L.B.+157+(NS)&MT=Cowles!G.„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+247&MT=Cowles$+„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+4&MT=CowlesB8(†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=014+DTR+G-3%2c+2011&MT=CowlesBe%†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Pub.+L.+No.+111-148&MT=Cowles$"„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+4&MT=Cowles}?http://www.opencrs.com/fhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+016+BNA+Taxcore+012&MT=Cowlesshttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=Cowleso:Chttp://www.gpo.gov/fdsys/pkg/BILLS-112s72is/pdf/BILLS-112s72is.pdf{„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+72&MT=Cowlesshttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=Cowles{ „http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+72&MT=CowlesC Ehttp://www.gpo.gov/fdsys/pkg/BILLS-112s139is/pdf/BILLS-112s139is.pdfIozhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=SB.+139&MT=Cowles 9…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+S+139&MT=Cowles}?http://www.opencrs.com/kўhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+020+BNA+Taxcore+079&MT=CowleseJћ€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+6041&MT=CowlesxLјRhttp://www.naea.org/MemberPortal/Advocacy/Comments/Camp_Levin_Letter_01252011.htmsѕhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-240&MT=Cowlessђhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+111-148&MT=Cowlese]я-http://www.irs.gov/irb/2011-05_IRB/ar10.html ь†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Announcement+2011-7&MT=Cowles9Aщ„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Rev.+Proc.+2011-1&MT=CowlesWцShttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154801-1.htmlwSуhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+1&MT=Cowles\<р…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+60&MT=Cowlescн†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+11+Law.+PC+1&MT=CowlesRкShttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154804-1.htmluSзhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+3&MT=CowlesTдShttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154802-1.htmltSбhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+2&MT=Cowles_>Ю…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+52&MT=CowlesI7ЫZhttp://files.ali-aba.org/thumbs/datastorage/lacidoirep/articles/TPL1102-DeVries_thumb.pdf[lШ‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=57+No.+1+Prac.+Law.+33&MT=Cowles\>Х…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+62&MT=Cowles[>Т…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+12&MT=Cowles\8П…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+64&MT=CowlesX>М…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+22&MT=CowlesY<Й…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+30&MT=Cowles.Ж„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+4&MT=CowlesY8Г…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+34&MT=Cowles/А„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+5&MT=Cowles"­„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+8&MT=Cowles^>Њ…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+42&MT=Cowles^4Ї…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+48&MT=CowlesY4Є…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+38&MT=CowlesSЁShttp://www.lawjournalnewsletters.com/issues/ljn_marketing/24_10/news/154805-1.htmlsSžhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+No.+10+Marketing+L.+Firm+5&MT=CowlesX:›…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+26&MT=Cowles[:˜…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=28+No.+1+GPSolo+16&MT=Cowles}?•http://www.opencrs.com/g’http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+006+BNA+Taxcore+053&MT=CowlesC"http://www.cand.uscourts.gov/home{Œhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WL+175502&MT=Cowles`K‰„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+7702B(f)&MT=Cowleszd†?http://www.capitol.hawaii.gov/session2011/bills/SB232_HD1_.pdf8 ƒˆhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+HI+S.B.+232+(NS)&MT=Cowles X€‰http://www.ilga.gov/legislation/fulltext.asp?DocName=&SessionId=76&GA=96&DocTypeId=SB&DocNum=2525&GAID=10&LegID=49170&SpecSess=&Session=H1}‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2009+IL+S.B.+2525+(NS)&MT=CowlesT z*http://www.irs.gov/pub/irs-wd/1103058.pdf%Uw€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103058&MT=Cowles[ t*http://www.irs.gov/pub/irs-wd/1104057.pdf*Rq€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104057&MT=Cowles\ n*http://www.irs.gov/pub/irs-wd/1104060.pdfU k*http://www.irs.gov/pub/irs-wd/1104059.pdfT h*http://www.irs.gov/pub/irs-wd/1104058.pdfVe4C:\West\Legislative Updates\2011 February\201104056Y b*http://www.irs.gov/pub/irs-wd/1104055.pdfX _*http://www.irs.gov/pub/irs-wd/1104054.pdf_ \*http://www.irs.gov/pub/irs-wd/1104053.pdf-QY€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104060&MT=Cowles$RV€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104059&MT=Cowles%RS€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104058&MT=Cowles+RP€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104056&MT=Cowles(RM€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104055&MT=Cowles)RJ€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104054&MT=Cowles.RG€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104053&MT=Cowles] D*http://www.irs.gov/pub/irs-wd/1104051.pdf,RA€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104051&MT=Cowles] >*http://www.irs.gov/pub/irs-wd/1104061.pdf,Q;€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104061&MT=Cowlesd]8-http://www.irs.gov/irb/2011-05_IRB/ar11.html 5†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Announcement+2011-8&MT=Cowles0A2„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Rev.+Proc.+2011-8&MT=Cowles\A/[http://files.ali-aba.org/thumbs/datastorage/lacidoirep/articles/TPL1102_MaoGrant_thumb.pdf[f,‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=57+No.+1+Prac.+Law.+39&MT=Cowles\)Ahttp://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+HB2292ER+pdf_,&‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+H.B.+2292+(NS)&MT=Cowlesx}#Chttp://www.ncga.state.nc.us/Sessions/2011/Bills/House/PDF/H2v6.pdf8 †http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+NC+H.B.+2+(NS)&MT=Cowles u‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1245&MT=Cowles/K„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+289&MT=Cowlesnžhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+Yale+J.+Health+Pol'y%2c+L.+%26+Ethics+21&MT=Cowles w‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1277&MT=Cowles&E„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+361&MT=Cowles%B„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+213&MT=Cowles&J „http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+391&MT=Cowlesw‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=42+Ariz.+St.+L.J.+1297&MT=CowlesU *http://www.irs.gov/pub/irs-wd/1103039.pdf$S€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103039&MT=CowlesX џ*http://www.irs.gov/pub/irs-wd/1103024.pdf_ ќ*http://www.irs.gov/pub/irs-wd/1103023.pdf)Rљ€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103024&MT=Cowles.Rі€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103023&MT=CowlesZ ѓ*http://www.irs.gov/pub/irs-wd/1103016.pdf+Q№€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103016&MT=Cowles^ э*http://www.irs.gov/pub/irs-wd/1104022.pdf/Uъ€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104022&MT=Cowles^ч*http://www.irs.gov/pub/irs-wd/1104012.pdf/Vф€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104012&MT=Cowles_с*http://www.irs.gov/pub/irs-wd/1104003.pdf.Wо€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104003&MT=Cowles]л*http://www.irs.gov/pub/irs-wd/1104001.pdf,Wи€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201104001&MT=CowlesZ@еThttp://www.lawjournalnewsletters.com/issues/ljn_partnership/17_2/news/154790-1.htmlOlвЅhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=16+No.+12+Law+Firm+Partnership+%26+Benefits+Rep.+3&MT=Cowles-@Яhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+48&MT=CowlesP(Ьhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=86+PRACTXST+25&MT=Cowles(KЩhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+13&MT=CowlessЦ‹http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+U.+Ill.+L.+Rev.+267&MT=Cowles*HУhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+30&MT=CowlesZ{Р~http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+3&MT=CowlesWIН=http://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+HB2231ER\&К‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+H.B.+2231+(NS)&MT=Cowles?5З4http://legisweb.state.wy.us/2011/Engross/SF0068.pdf`Д‡http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WY+S.F.+68+(NS)&MT=Cowles(AБhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+19&MT=CowlesЎ2http://www.lacba.org/Files/LAL/Vol33No11/2782.pdfNzЋ†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=33-FEB+L.A.+Law.+12&MT=CowlesJ8Ј†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=013+DTR+I-2%2c+2011&MT=Cowles!8ЅGhttp://www.ca9.uscourts.gov/datastore/opinions/2011/01/21/09-35681.pdftЂhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+WL+182314&MT=Cowles"wŸGhttp://www.gpo.gov/fdsys/pkg/BILLS-112hr390ih/pdf/BILLS-112hr390ih.pdf;œ†http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+CONG+US+HR+390&MT=CowlesxL™ˆhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2032A(e)(6))&MT=Cowles}?–http://www.opencrs.com/_^“=http://www.ustaxcourt.gov/InOpHistoric/mangiardi.TCM.WPD.pdfB"…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=T.C.+Memo.+2011-24&MT=Cowles=77http://www.ustaxcourt.gov/InOpHistoric/van.TCM.WPD.pdfB$Š…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=T.C.+Memo.+2011-22&MT=Cowlesb‡}http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=IRC+s+2036&MT=Cowlesb„}http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=IRC+s+2036&MT=CowlesbI€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2036&MT=CowlesX~*http://www.irs.gov/pub/irs-wd/1103004.pdf)P{€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103004&MT=Cowles^x*http://www.irs.gov/pub/irs-wd/1052007.pdf/_u€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=CCA+201052007&MT=Cowleser„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+CFR+301.9100-2&MT=CowlesH9o‚http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+2056A(d)&MT=CowlesY8lhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+2032(d)&MT=Cowlesei„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=26+CFR+301.9100-2&MT=Cowles_f*http://www.irs.gov/pub/irs-wd/1103003.pdf.Pc€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PLR+201103003&MT=CowlesfI`€http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=I.R.C.+s+2032&MT=Cowles(A]http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+19&MT=CowlesZ@ZThttp://www.lawjournalnewsletters.com/issues/ljn_partnership/17_2/news/154790-1.htmlOlWЅhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=16+No.+12+Law+Firm+Partnership+%26+Benefits+Rep.+3&MT=Cowles-@Thttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+48&MT=Cowles*HQhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=38+ESTPLN+30&MT=Cowles_NAhttp://lis.virginia.gov/cgi-bin/legp604.exe?111+ful+SB1073ER+pdfG!K‰http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2010+VA+S.B.+1073+(NS)&MT=Cowles]HBhttp://legis.state.sd.us/sessions/2011/Bill.aspx?File=SB14ENR.htmuE‡http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=2011+SD+S.B.+14+(NS)&MT=CowleseBQhttp://www.ncea.aoa.gov/NCEAroot/Main_Site/Resources/Newsletter/2011/January.pdf(p?Xhttp://www.aoa.gov/AoARoot/Press_Room/Enews/enewsletter/archive/2011/eNews_February.pdf!G<„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+247&MT=Cowles`/9\http://www.vtbar.org/Images/Journal/journalarticles/winter2011/PhysicianAssistedSuicide.pdfGm6…http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=36-WTR+Vt.+B.J.+53&MT=Cowles"@3„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+335&MT=Cowles)B0„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+419&MT=Cowles%B-„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+213&MT=Cowles&J*„http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=18+Elder+L.J.+391&MT=Cowles}?'http://www.opencrs.com/g$http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=11+No.+001+BNA+Taxcore+004&MT=Cowles{!}http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=PL+111-312&MT=Cowles~http://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=P.L.+109-280&MT=Cowlesns InThisIssued4@http://west.thomson.com/store/promotions/newsletterssignin.aspxEN>http://west.thomson.com/practice/estate-planning/default.aspx"R%mailto:West.CowlesEditor@thomson.comezhttp://web2.westlaw.com/find/default.wl?RS=WLW4.03&VR=2.0&FN=_top&SV=Split&RP=%2ffind%2fdefault.wl&Cite=Westlaw&MT=CowlesS %http://www.cowleslegal.com/login.htm33 3http://west.thomson.com/products/books-cds/cowles/iq4http://west.thomson.com/signup/newsletters/207.aspxcdTechTipvwArticle  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмнопрстуфхцчшщъыьэюя№ёђѓєѕіїјљњћќ§ўџ      !"#$%&'()*+,-.ўџџџ0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмнопрстуфхцчшщъыьэюя№ёђѓєѕіїјљњћќ§ўџ      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxўџџџz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмнопрстўџџџфхцчшщъўџџџьэюя№ёђѓєѕіїјљњћќ§ўџ      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQўџџџ§џџџ§џџџ§џџџ§џџџ§џџџ§џџџ§џџџZ[_o^`eabcdfqghijklmnpўџџџrўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџRoot Entryџџџџџџџџ РFрКuюАзЫ]€"Data џџџџџџџџџџџџ/Ш“1TableџџџџџџџџyXгWordDocument џџџџк]SummaryInformation(џџџџџџџџџџџџуDocumentSummaryInformation8џџџџџџџџы ЬMsoDataStoreџџџџдiюАзЫ№lюАзЫШBЭKЧJ2н4UвФVТдIZеТR5Q==2џџџџџџџџдiюАзЫ№lюАзЫItem џџџџ џџџџиPropertiesџџџџџџџџџџџџUMacros№lюАзЫ№ŽnюАзЫVBAџџџџџџџџ №lюАзЫ№ŽnюАзЫўџџџ ўџџџ ўџџџ !"#$%&'()*+,-./ўџџџ1ўџџџ345ўџџџ7ўџџџ9:;<=>?@ABCDEFGHIўџџџKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ўџџџ SГ€0* pH‚dфProjectQ(@=­ l €@pоN J< rstdole>stdoleP h%^*\G{00020А430-C 0046}#2.0#0#C:\WINDOWS\system32\e2.tlb#OLE Aut€omation`€Tem plater>F FmpJaAOePrQjE€ c€Ф€[€*\C€s\NormalCle€an.dotm\/@%nВNƒcOffic„cOf@dirџџџџџџџџџџџџ W__SRP_0 џџџџм__SRP_1џџџџџџџџџџџџ0f__SRP_2џџџџ2мicР: žР8”Т9G{2DF8D04C-5BFA-101B-BDE5€cAA€b4Р2ˆcРSgram Files\РCommon†? Shared\OFFICE12\MSO.DLL&#GУ& 1€y ObЁ Libra,ry€%€BЈMSBF€Os>€MSF€krms3@Т“D452EE1-E08F0A-8-02608C@4D0BB4й“FXM20L'B Я&/є;"1РВТЋBЎƒ В00}#0ВŽ#Р €ž50Ї€ ‰РA187F7867-0DD2-4FEC-94DC-81749€F9F2617ˆ6DOCUME~1GTLOCALS R\Word8.†0Р1.exdH2•`@с.E р….`Œ(M Д‰Т‰"тˆ,"ThDisEgG`Tрi`6D`6cuQр7ennю2Eњ` HЂ1q"‘Ю{`œb,QтO"Ђ+ЂЂ“K*ˆџџџџ[*\CC:\Documents and Settings\u0211301\Application Data\Microsoft\Templates\NormalClean.dotmrU€€€~~~~~~~~h сТ ЎМЖАЂA‘ „9ф№uљ  фџџџџƒŠ$ СџџџџџџЙ™Љ‰ 8ч.h2ъA“`шЖ‘ОхљЉ‰ ThisDocumentProjectяРF /C:\PROGRA~1\COMMON~1\MICROS~1\VBA\VBA6\VBE6.DLLVBA љџџџџ !‰` РF5C:\Program Files\Microsoft Office\Office12\MSWORD.OLBWord ёџџџџ‘p0РFC:\WINDOWS\system32\stdole2.tlbstdole џџџџ)q€Lај-њ[НхЊDоR?C:\Program Files\Common Files\Microsoft Shared\OFFICE12\MSO.DLLOffice сџџџџ ‘с.E р….`ŒM ДC:\WINDOWS\system32\FM20.DLLMSForms )q gxв ьO”мtŸŸ&6C:\DOCUME~1\u0211301\LOCALS~1\Temp\Word8.0\MSForms.exd с qАk РFLC Ч]vRE‡(š[пBЂѓёFž[œ‰M‹ВaЩ§’*т7ќEёШBЅK@œи РFDocument @rU€€€€~} џџџџџџџџџџџџ  ЉyprU€€€ 0)Q й 4yaЁџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџЇ`rU€€€ џџџџџџџџ@n__SRP_3џџџџџџџџџџџџ6BThisDocumentџџџџ8n_VBA_PROJECTџџџџџџџџџџџџJN PROJECT џџџџ€Г8фќftШˆ,OџџЃˆЖџџџџџџџџ<џџLC Ч]vRE‡(š[пBЂѓёFž[œ‰M‹ВaЩ§’*т7ќEёШBЅK@œиџџџџџџџџџџџџxт7ќEёШBЅK@œиLC Ч]vRE‡(š[пBЂџџMEџџџџџџџџџџпџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ(S"џџџџSџџџџS"џџџџ6"џџџџџџ:1TemplateProject.ThisDocument џџџџА€ўџџџџџџџ(џџџџџџџџџџ%џџџџƒўџџџџџџџ`џџџџџџџџџџџџџџ %‚ џџџџўџџџџџўџџџџџџџџџџџ %џџџџ`џџџџ˜џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџh8@ИИџџџџџџџџџџџџџџџџџџџџџџ @pоN$*\Rffff*094ede7156пџџџџ4ўЪџџџџџџџџxџџџџœАAttribute VB_Name = "ThisDocument" ŒBasŒ1TemplateProject.hGlobaBlМSpac~False ДCre atablPr@edeclaI"dЇTru BEx0poseБDeriv$Cust0omiz„Cƒ1Ьaˆџ  фњ*\G{000204EF-0000-0000-C000-000000000046}#4.0#9#C:\PROGRA~1\COMMON~1\MICROS~1\VBA\VBA6\VBE6.DLL#Visual Basic For Applications*\G{00020905-0000-0000-C000-000000000046}#8.4#0#C:\Program Files\Microsoft Office\Office12\MSWORD.OLB#Microsoft Word 12.0 Object LibraryМ*\G{00020430-0000-0000-C000-000000000046}#2.0#0#C:\WINDOWS\system32\stdole2.tlb#OLE AutomationЖ*\CC:\Documents and Settings\u0211301\Application Data\Microsoft\Templates\NormalClean.dotmЖ*\CC:\Documents and Settings\u0211301\Application Data\Microsoft\Templates\NormalClean.dotm%nВN(*\G{2DF8D04C-5BFA-101B-BDE5-00AA0044DE52}#2.4#0#C:\Program Files\Common Files\Microsoft Shared\OFFICE12\MSO.DLL#Microsoft Office 12.0 Object Libraryо*\G{0D452EE1-E08F-101A-852E-02608C4D0BB4}#2.0#0#C:\WINDOWS\system32\FM20.DLL#Microsoft Forms 2.0 Object Library*\G{187F7867-0DD2-4FEC-94DC-81749F9F2617}#2.0#0#C:\DOCUME~1\u0211301\LOCALS~1\Temp\Word8.0\MSForms.exd#Microsoft Forms 2.0 Object Libraryс.E р….`ŒM Д џџџџџџџџ@pоNџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџˆ,ThisDocument094ede7156џџThisDocumentџџOЮџџџџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџЪXшХАMЏИм­УœИџџџџџџџџ`€џ˜'WordЕkVBAїтWin16С~Win32MacГВVBA6­#Project1 stdole“`Project-Ў ThisDocument<ž €џ_EvaluateйTemplateProjectE„џOfficeuDocumentjг€џsubPasteSpecialЖ€џsubNLTitleCaseForNL‘A€џMSFormsCDefaultOcxName2$ЅDefaultOcxName1#ЅDefaultOcxName›€џsubNLLegItemEditЃ%€џsubNLAddClipboardAsNLWebRef€џNormalпи€џsubSelToWordWLHyperlink1gџџ` џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџџџ ‚ƒ„…†ўџџџўџџџ‰ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџID="{42F563D7-9752-4806-B90F-0FC990686208}" Document=ThisDocument/&H00000000 Name="Project" HelpContextID="0" VersionCompatible32="393222000" CMG="DCDE785E883E8C3E8C3E8C3E8C" DPB="B8BA1C5F1D5F1D5F" GC="949630E6D0C3D1C3D13C" [Host Extender Info] &H00000001={3832D640-CF90-11CF-8E43-00A0C911005A};VBE;&H00000000 &H00000002={000209F2-0000-0000-C000-000000000046};Word8.0;&H00000000 [Workspace] ThisDocument=0, 0, 0, 0, C ThisDocumentThisDocumentPROJECTwmџџџџџџџџџџџџ‡)CompObjџџџџџџџџџџџџˆyџџџџџџџџџџџџџџџџџџџџџџџџўџ џџџџ РF'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.8є9Вq