ࡱ> #` bjbj y 4 (  D]]]8]l^ T0_(_"___alAb$eb$h!t yba"aybybV V __)$mkmkmkybV 8_ _mkybmkmkN  v_x_ `i"I]%cҸF*M<^gv vybybmkybybybybybmkybybybybybybybTT<OTTO 4 " 44 "V V V  UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL DATE: March 27, 2008 CPA-08-01 SUBJECT: Amendment to December 1996 Audit Guide, Compliance Audits (Attestation Engagements) for Lenders and Lender Servicers Participating in the Federal Family Education Loan Program (Lender Audit Guide) Prohibited Inducements Paid by Lenders to Postsecondary Institutions or Other Parties. [This issuance supersedes Dear CPA Letter CPA-07-02, dated September 27, 2007.] Dear Certified Public Accountant: This letter amends the December 1996 Audit Guide, Compliance Audits (Attestation Engagements) for Lenders and Lender Servicers Participating in the Federal Family Education Loan Program (Lender Audit Guide), by adding a management assertion and agreed upon procedures designed to identify any offer or providing of points, premiums, payments or other assets as inducements by a lender to secure FFEL loans. This letter also addresses regulations published November 1, 2007. The management assertion and agreed-upon procedures described in this letter are mandatory for audits of lenders conducted using the December 1996 Lender Audit Guide. This issuance supersedes (and should be used instead of) Dear Certified Public Accountant (CPA) Letter CPA-07-02, issued on September 27, 2007. This issuance modifies the approach prescribed by Dear CPA Letter CPA-07-02 to provide for (1) obtaining a management assertion (rather than a representation); (2) the application of agreed upon procedures; and (3) reporting in a manner that reflects these modifications. This issuance is applicable for audits not yet transmitted to the U.S. Department of Education as of the date of issuance of this Dear CPA letter. Lender audits transmitted to the U.S. Department of Education on or before the date of this Dear CPA Letter and performed and reported in accordance with then applicable requirements (including Dear CPA letter CPA-07-02) will fulfill U.S. Department of Education lender audit requirements. Compliance Requirements Section 435(d)(5) of the Higher Education Act of 1965, as amended (HEA), prohibits an eligible lender in the Federal Family Education Loan (FFEL) Program from offering inducements in order to secure applicants for loans. This requirement is reflected in regulations at 34 C.F.R. 682.200 (effective prior to those published November 1, 2007), in paragraph (5)(i) of the definition of Lender, which states that a lender may not offer: . . . directly or indirectly, points, premiums, payments, or other inducements, to any school or other party to secure applicants for FFEL loans, except that a lender is not prohibited from providing assistance to schools comparable to the kinds of assistance provided by the Secretary to schools under, or in furtherance of, the Federal Direct Loan Program. The U.S. Department of Education has issued guidance concerning prohibited inducements. It may be accessed on the internet at:  HYPERLINK "http://ifap.ed.gov/eannouncements/0914FFELProhibitedInducementGuidance.html" http://ifap.ed.gov/eannouncements/0914FFELProhibitedInducementGuidance.html During the first half of 2008, the Department expects to publish a listing of the kinds of assistance provided by the Department to schools under the William D. Ford Federal Direct Loan Program, however, that kind of assistance does not involve the offering of or providing points, premiums, payments or other assets in consideration of securing loan applicants or securing loan volume. On November 1, 2007, the Department published an amended definition of Lender which states that a lender may not offer: . directly or indirectly, points, premiums, payments, or other inducements to any school or other party to secure applications for FFEL loans or to secure FFEL loan volume. [34 CFR 682.200, 72FR 61960, 61999 (November 1, 2007)] In addition, the amended definition of a Lender in paragraph (5)(i)(A), specifies certain payments and benefits that violate the prohibition on payment of inducements and in paragraph (5)(ii) specifies certain activities that would not violate the prohibition. (72 FR 61960, 61999-62000) While the regulations in which these changes are contained are effective July 1, 2008, these regulatory provisions may be used by the auditor for identifying what do or do not constitute inducements under the regulations in effect through June 30, 2008 for purposes of these audits (attestation engagements). See Attachment 1 for the pertinent section of the regulation. In the event of conflict between the prior guidance and the amended definition, the amended definition controls for periods after July 1, 2008. For purposes of the required management assertion described below and these audits (attestation engagements), the applicable regulatory definition in effect during the audit period should be used. Management Assertion In addition to the management assertions required per the Lender Audit Guide, the following management assertion must also be obtained for audits (attestation engagements) performed of lenders. During the year ended [MM/DD/YYYY], [ABC Lender] did not offer or provide directly or indirectly, any points, premiums, payments or other assets as inducements, to any school, or other party to secure applications for FFEL loans [and for audit periods ending after June 30, 2008 add the following: or to secure loan volume]. Required Procedures For all types of engagements (Standard, Alternative or Combined) relating to lenders conducted under the Lender Audit Guide, the following procedures must be performed. These procedures are to be treated as agreed upon procedures under applicable attestation standards. For purposes of application of these procedures,key loan management officials are (1) the Vice-President (or comparable level official) and (2) the manager(s) with responsibility for student loan operations of the lender. The following required procedures are to be conducted for the purpose of identifying the offer of or providing points, premiums, payments or other assets, to secure applications for FFEL loans. The auditor must: 1. From key loan management officials obtain a listing of written and/or unwritten agreements and arrangements directly or indirectly1 related to the FFEL program that were in effect during the audit period between: -the lender and schools, -the lender and school-affiliated organizations2, -the lender and officials of schools or school-affiliated organizations, -the lender and lender servicers, -the lender and any other parties to secure applications for FFEL loans. Agreements and arrangements are entered into for particular purposes.3 Those made for like purposes are considered to be a particular type. Within the listing, management should categorize agreements by type and indicate if any agreements and/or arrangements in each type are standard as defined in footnote 3 below. In the listing, standard agreements should be identified within each type. Identify the number of agreements and types of agreements and/or arrangements on the listing obtained from management or if management indicates there are no such agreements and/or arrangements, so state in the report and proceed to procedure 3. 2. If the list obtained from lender management indicates that there are such agreements and/or arrangements, obtain access to or copies of (or, for any unwritten agreements and/or arrangements, descriptions of) all such agreements and/or arrangements from lender management and a. Evaluate the categorization of agreements in the list provided by lender management for accuracy. Specifically, by reading a representative sample of agreements identified as a type (and, if applicable, as standard) assess whether the selected agreements are accurately identified by type (and, if applicable) as standard4. If inaccuracies are found, discuss them with lender management and advise them to correct the list. If they do not, describe the inaccuracies in the Schedule of Findings and Questioned Costs, and their potential effect on the sample drawn per Procedure 2.b. b. Select a sample of agreements and/or arrangements as follows: If 15 or fewer such agreements and/or arrangements exist, all are to be selected for testing. However, multiple agreements and/or arrangements of like kind that are standard agreements and/or arrangements (i.e., standard language, except for the name of the entity and dates the agreement is in effect) should be counted as one agreement and only one such sample item is required. If more than 15 such agreements and/or arrangements exist, select from among each type of agreement and/or arrangements, a sample of agreements and arrangements using the chart below. The sample must be selected in a manner so that each agreement and/or arrangement has an opportunity of being selected for review. The sample must be stratified by type of agreement and (except when the provision of the next sentence applies) consist of at least 15 agreements and/or arrangements in total, however at least one agreement and/or arrangement must be sampled of each type. However, standard agreements and/or arrangements (i.e., standard language, except for the name of the entity and dates the agreement is in effect) should be counted as one agreement and only one such sample item is required. SAMPLING OF AGREEMENTSNumber Of Types Of AgreementsNumber Of Agreements To Be Sampled From Each Type Of Agreement1152835445-738 or more2 c. For each agreement and/or arrangement in the sample, read the contents to identify provisions that appear to provide for the offering or giving of points, premiums, payments, or other assets to any school or other party to secure applications for FFEL loans or to secure FFEL loan volume. Report the agreements and/or arrangements that contain provisions identified in procedure 2c above in the Schedule of Findings and Questioned Costs. This reporting should identify the agreement(s) and the applicable provisions (e.g., Paragraph Number, Page Number, Section Number and/or Title, etc.). Also, each provision should be described or quoted as part of the reporting. 3. Obtain from key loan management officials, a listing of lender operating accounts, excluding those that are comprised entirely of disbursements of student loans, any other kinds of loans, payroll accounts, or disbursements from checking, savings, or investment accounts owned by depositors or clients of the lender. From the listed accounts: a. Select a sample4 of 50 disbursement transactions made by the lender. b. For each disbursement transactions in the sample, obtain supporting documentation that identifies the purpose of the transaction. c. Inspect supporting documentation obtained in procedure 3b for evidence that appears to indicate that points, premiums, payments or other assets were provided by the lender to secure applications for loans or to secure FFEL loan volume. d. Report any apparent instances of providing points, premiums, payments, or other assets to secure applications for loans or to secure FFEL loan volume identified in procedure 3c above, in the Schedule of Findings and Questioned Costs. This reporting should identify the specific transactions (e.g., date, check numbers (as applicable), type of payee (e.g., school, official of schools, school-affiliated organization, dollar amounts involved or value of transferred assets) and describe the evidence that indicates the apparent provision of points, premiums, payments, or other assets to secure applications for loans or to secure FFEL loan volume. Any indications of the existence of an agreement and/or arrangement that may have provided for the offering or giving of points, premiums, payments, or other assets to secure applications for FFEL loans resulting from the application of these procedures must be reported in the Schedule of Findings and Questioned Costs. Any evidence of providing points, premiums, payments, or other assets to secure applications for FFEL loans must also be reported. In addition, the position and views of responsible lender management regarding any such reportings should be reflected in the report, either within the Schedule of Findings and Questioned Costs, or as a separate enclosure submitted with the reporting package. As with all reported matters of potential noncompliance, final determinations relating to such matters will be made by Department of Education program officials who, under audit resolution procedures, will consider all facts presented by the lender about them. Reporting Attachments 3, through 6 provide illustrative examples of required practitioner reports, revised to report on the additional management assertion and agreed upon procedures. Standard Lender Engagement: Two reports are required. One is a report on the practitioners examination of lender management assertions with specified requirements included in the 1996 Lender Audit Guide and the other is an agreed upon procedures report that addresses the lender management assertion with regard to prohibited inducements, discussed in CPA Letter 08-01. See Attachments 3 and 4. Alternative Lender Engagement: A report based upon agreed upon procedures attestation engagement on the lender management assertions included in the 1996 Lender Audit Guide and CPA Letter 08-01. See Attachment 6. Combined Lender Engagement: Two reports are required. One is a report on the practitioners standard examination of lender management assertions included in Section II of the 1996 Lender Audit Guide for the portion of the FFEL loan portfolio serviced by the lender. The other is a report based on the practitioners agreed upon procedures attestation engagement for the lender management assertions included in Section III of the 1996 Lender Audit Guide and the additional lender management assertion in CPA Letter 08-01. See Attachments 3 and 6. Contact for Questions Questions about this letter may be directed to Hugh M. Monaghan, Director, Non-Federal Audits, by e-mail to HYPERLINK "mailto:"  hugh.monaghan@ed.gov, or by fax to Mr. Monaghan at 215-656-6397. Sincerely, /s/ Keith West Assistant Inspector General for Audit Attachments Attachment 1 DEFINITION OF AN ELIGIBLE LENDER [Federal Register: November 1, 2007 (Volume 72, Number 211)] Sec. 682.200 Definitions. (b) * * * Lender. (1) * * * (5)(i) The term eligible lender does not include any lender that the Secretary determines, after notice and opportunity for a hearing before a designated Department official, has, directly or through an agent or contractor-- (A) Except as provided in paragraph (5)(ii) of this definition, offered, directly or indirectly, points, premiums, payments, or other inducements to any school or other party to secure applications for FFEL loans or to secure FFEL loan volume. This includes but is not limited to-- (1) Payments or offerings of other benefits, including prizes or additional financial aid funds, to a prospective borrower in exchange for applying for or accepting a FFEL loan from the lender; (2) Payments or other benefits to a school, any school-affiliated organization or to any individual in exchange for FFEL loan applications, application referrals, or a specified volume or dollar amount of loans made, or placement on a school's list of recommended or suggested lenders; (3) Payments or other benefits provided to a student at a school who acts as the lender's representative to secure FFEL loan applications from individual prospective borrowers; (4) Payments or other benefits to a loan solicitor or sales representative of a lender who visits schools to solicit individual prospective borrowers to apply for FFEL loans from the lender; (5) Payment to another lender or any other party of referral fees or processing fees, except those processing fees necessary to comply with Federal or State law; (6) Solicitation of an employee of a school or school-affiliated organization to serve on a lender's advisory board or committee and/or payment of costs incurred on behalf of an employee of a school or school-affiliated organization to serve on a lender's advisory board or committee; (7) Payment of conference or training registration, transportation, and lodging costs for an employee of a school or school-affiliated organization; (8) Payment of entertainment expenses, including expenses for private hospitality suites, tickets to shows or sporting events, meals, alcoholic beverages, and any lodging, rental, transportation, and other gratuities related to lender-sponsored activities for employees of a Attachment 1 DEFINITION OF AN ELIGIBLE LENDER [Federal Register: November 1, 2007 (Volume 72, Number 211)] school or a school-affiliated organization; (9) Philanthropic activities, including providing scholarships, grants, restricted gifts, or financial contributions in exchange for FFEL loan applications or application referrals, or a specified volume or dollar amount of FFEL loans made, or placement on a school's list of recommended or suggested lenders; and (10) Staffing services to a school, except for services provided to participating foreign schools at the direction of the Secretary, as a third-party servicer or otherwise on more than a short-term, emergency basis, and which is non-recurring, to assist a school with financial aid-related functions. * * * * (ii) Notwithstanding paragraph (5)(i) of this definition, a lender, in carrying out its role in the FFEL program and in attempting to provide better service, may provide-- (A) Assistance to a school that is comparable to the kinds of assistance provided to a school by the Secretary under the Direct Loan program, as identified by the Secretary in a public announcement, such as a notice in the Federal Register; (B) Support of and participation in a school's or a guaranty agency's student aid and financial literacy-related outreach activities, excluding in-person school-required initial or exit counseling, as long as the name of the entity that developed and paid for any materials is provided to the participants and the lender does not promote its student loan or other products; (C) Meals, refreshments, and receptions that are reasonable in cost and scheduled in conjunction with training, meeting, or conference events if those meals, refreshments, or receptions are open to all training, meeting, or conference attendees; (D) Toll-free telephone numbers for use by schools or others to obtain information about FFEL loans and free data transmission service for use by schools to electronically submit applicant loan processing information or student status confirmation data; (E) A reduced origination fee in accordance with Sec. 682.202(c); (F) A reduced interest rate as provided under the Act; Attachment 1 DEFINITION OF AN ELIGIBLE LENDER [Federal Register: November 1, 2007 (Volume 72, Number 211)] (G) Payment of Federal default fees in accordance with the Act; (H) Purchase of a loan made by another lender at a premium; (I) Other benefits to a borrower under a repayment incentive program that requires, at a minimum, one or more scheduled payments to receive or retain the benefit or under a loan forgiveness program for public service or other targeted purposes approved by the Secretary, provided these benefits are not marketed to secure loan applications or loan guarantees; (J) Items of nominal value to schools, school-affiliated organizations, and borrowers that are offered as a form of generalized marketing or advertising, or to create good will; and (K) Other services as identified and approved by the Secretary through a public announcement, such as a notice in the Federal Register. (iii) For the purposes of paragraph (5) of this definition-- (A) The term ``school-affiliated organization is defined in Sec. 682.200. (B) The term ``applications includes the Free Application for Federal Student Aid (FAFSA), FFEL loan master promissory notes, and FFEL consolidation loan application and promissory notes. (C) The term ``other benefits includes, but is not limited to, preferential rates for or access to the lender's other financial products, computer hardware or non-loan processing or non-financial aid-related computer software at below market rental or purchase cost, and printing and distribution of college catalogs and other materials at reduced or no cost. (D) The term ``emergency basis for the purpose of staffing services to a school under paragraph (i)(A)(10) of this section means a state- or Federally-declared natural disaster, a Federally-declared national disaster, and other localized disasters and emergencies identified by the Secretary. * * * * * Attachment 2 DEFINITION OF A SCHOOL -AFFLIATED ORGANIZATION Federal Register: November 1, 2007 (Volume 72, Number 211)] Sec. 682.200 Definitions. (b) * * * School-affiliated organization. A school-affiliated organization is any organization that is directly or indirectly related to a school and includes, but is not limited to, alumni organizations, foundations, athletic organizations, and social, academic, and professional organizations. Attachment 3 ILLUSTRATIVE REPORT ON LENDER MANAGEMENTS ASSERTIONS ABOUT COMPLIANCE WITH SPECIFIED FFEL PROGRAM REQUIREMENTS IN THE 1996 LENDER AUDIT GUIDE (STANDARD ENGAGEMENT FOR LENDERS - REPORT 1) [This Attachment replaces Appendix B, Example 2 of the 1996 Lender Audit Guide.] Independent Accountants Report To: [Lender] We have examined managements written assertions dated [date] in [specify the letter or report containing the assertions and where it can be found in the practitioners reporting package] that [Lender] complied during the year ended [date] with [list specified compliance requirements in Section II of the 1996 Lender Audit Guide (or attach in an accompanying schedule)] which were agreed to by the [Lender] and the U.S. Department of Education. Management is responsible for [Lenders] compliance with those requirements. Our responsibility is to express an opinion on managements assertions about [Lenders] compliance based on our examination. Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants; applicable standards contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the 1996 Audit Guide, Compliance Audits (Attestation Engagements) for Lenders and Lender Servicers Participating in the Federal Family Education Loan Program, issued by the U.S. Department of Education, and accordingly, included examining, on a test basis, evidence about [Lenders] compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on [Lenders] compliance with specified requirements. In our opinion, managements assertions that [Lender] complied with the aforementioned requirements for the year ended [date] are fairly stated, in all material respects. This report is intended solely for the information and use of the U.S. Department of Education and the management of [Lender] and is not intended to be and should not be used by anyone other than these specified parties. [CPA Firm Signature] [Date] Attachment 4 ILLUSTRATIVE REPORT ON AGREED UPON PROCEDURES ATTESTATION ENGAGEMENT ON LENDER MANAGEMENTS COMPLIANCE WITH PROHIBITED INDUCEMENT REGULATIONS (STANDARD ENGAGEMENT FOR LENDERS REPORT 2) [This Attachment presents a new required report for Standard Engagements.] Independent Accountants Report To: [Lender] We have performed the procedures enumerated below, which were agreed to by the [Lender] and the U.S. Department of Education, as set forth in Title 34, Code of Federal Regulations, 682.305 and Dear CPA Letter CPA-08-01, dated March 27, 2008 amending the Audit Guide, Compliance Audits (Attestation Engagements) for Lenders and Lender Servicers Participating in the Federal Family Education Loan Program (Lender Audit Guide) which is required to be used by the regulation. We performed the procedures solely to assist the specified parties in evaluating the [Lenders] compliance with certain U.S. Department of Education requirements regarding prohibited inducements applicable to the [Lenders] participation in the FFEL Program during the year ended [date]. Management is responsible for [Lenders] compliance with those requirements. This agreed upon procedures engagement was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants and applicable standards contained in Government Auditing Standards, issued by the Comptroller General of the United States. The sufficiency of the procedures is solely the responsibility of the U.S. Department of Education and the management of [Lender]. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. [See Attachment 5 for an illustrative reporting format of the agreed-upon procedures performed and the results of those procedures.] The accompanying Schedule of Findings and Questioned Costs sets forth results indicating non-compliance with U.S. Department of Education requirements based on the conduct of these procedures. [Note: If there are no such results, include a statement that says there were no results indicating non-compliance with U.S. Department of Education requirements based on the conduct of these procedures.] We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on compliance with the prohibited inducement regulations. Accordingly, we do not express such an opinion. Had we performed other procedures, other matters may have come to our attention that would have been included in this report. Our procedures do not provide a legal determination of the Lenders compliance with the specified requirements. This report is intended solely for the information and use of the U.S. Department of Education and the management of [Lender] and is not intended to be and should not be used by anyone other than these specified parties. [CPA Firm Signature] [Date] Attachment 5 ILLUSTRATIVE AGREED UPON PROCEDURES AND RESULTS SECTION Agreed Upon Procedures  ResultsA. From key loan management officials, we obtained a listing of written or unwritten agreements or arrangements directly or indirectly related to the FFEL program, catergorized by type and identifying standard agreements as defined in Dear CPA Letter CPA-08-01, that were in effect during the audit period between: -the lender and schools, -the lender and school-affiliated organizations, -the lender and officials of schools or school affiliated organizations, -the lender and lender servicers, -the lender and any other parties to secure applications for FFEL loans. Management provided a list of agreements that categorized [Specify Number] agreements into [Specify Number] types of agreements. Or Management indicated that it had no agreements with any of the listed type of entities. B. We obtained access to or copies of (or, for any unwritten agreements or arrangements, descriptions of) all such agreements or arrangements from lender management and evaluated the categorization of agreements in the list provided by lender management for accuracy by reading a representative sample of agreements identified by type (and, if applicable, as standard) to assess whether the selected agreements were accurately identified by type (and, if applicable) as standard. We found no uncorrected inaccuracies in the categorization of agreements in the list of agreements/ arrangements provided by management. Or We found uncorrected inaccuracies in the categorization of agreements provided by management. These inaccuracies are identified in the Schedule of Findings and Questioned Costs, together with their potential effect on the sample drawn per the next procedure. C. We selected a sample of agreements as required by Dear CPA Letter 08-01 and for each agreement and arrangement in the sample, read the contents to identify provisions that appeared to provide for the lender offering or giving points, premiums, payments, or other assets to any school or other party to secure applications for FFEL loans or to secure FFEL loan volume. We found no agreements with provisions that appeared to provide for the lender offering or giving points, premiums, payments, or other assets to any school or other party to secure applications for FFEL loans or to secure FFEL loan volume. Or We identified agreements with provisions that appeared to provide for the lender offering or giving points, premiums, payments, or other assets to any school or other party to secure applications for FFEL loans or to secure FFEL loan volume. These agreements are identified in the Schedule of Findings and Questioned Costs.  Attachment 5 ILLUSTRATIVE AGREED UPON PROCEDURES AND RESULTS SECTION Agreed Upon Procedures  ResultsD. We selected a sample of 50 disbursement transactions made by the lender, obtained supporting documentations for the transactions in the sample, and inspected the documentation for evidence that appears to indicate that points, premiums, or other assets were provided by the lender to secure applications for loans or to secure FFEL loan volume. We found no evidence that appears to indicate that points, premiums, or other assets were provided by the lender to secure applications for loans or to secure FFEL loan volume. Or We found evidence that appears to indicate that points, premiums, or other assets were provided by the lender to secure applications for loans or to secure FFEL loan volume. These instances are identified in the Schedule of Findings and Questioned Costs.  NOTE: This attachment is offered as an illustrative example. The agreed-upon procedures contained in this Dear CPA Letter are required, but the practitioner may use wording different from this example in the way he/she describes the required procedures performed. For example, he/she may provide additional descriptive information about the procedures, as they were employed. Furthermore, the practitioner should describe results in a way appropriate to the specific results found in the particular engagement. Also, while this example presents the procedures and results in a tabular format, the practitioner may use an alternative format (e.g., narrative) at his/her discretion. Attachment 6 ILLUSTRATIVE REPORT ON AGREED UPON PROCEDURES ATTESTATION ENGAGEMENT ON LENDER MANAGEMENTS COMPLIANCE WITH SPECIFIED FFEL PROGRAM REQUIREMENTS (ALTERNATIVE ENGAGEMENT) [This attachment replaces Appendix B, Example 5 of the Lender Audit Guide] Independent Accountants Report To: [Lender] We have performed the procedures enumerated below, which were agreed to by the [Lender] and the U.S. Department of Education, as set forth in Title 34, Code of Federal Regulations, 682.305, and contained in Section III of the 1996 Audit Guide, Compliance Audits for Lenders and Lender Servicers Participating in the Family Federal Education Loan (FFEL) Program (the Lender Audit Guide), issued by the U.S. Department of Education, Office of Inspector General, and Dear CPA Letter CPA-08-01, dated March 27, 2008 amending the 1996 Audit Guide which are required to be used by the regulation. We performed the procedures solely to assist the specified parties in evaluating the [Lenders] compliance with certain U.S. Department of Education requirements applicable to the [Lenders] participation in the FFEL Program during the year ended [date] identified in Section III of the Lender Audit Guide, and Dear CPA Letter CPA-08-01. Management is responsible for [Lenders] compliance with those requirements. This agreed-upon procedures engagement was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants and applicable standards contained in Government Auditing Standards, issued by the Comptroller General of the United States. The sufficiency of the procedures is solely the responsibility of the U.S. Department of Education and the management of [Lender]. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. We [enumerate the agreed upon procedures from the 1996 Lender Audit Guide Section III and the agreed upon procedures from the Dear CPA Letter 08-01) issued March 27, 20081].... The accompanying Schedule of Findings and Questioned Costs sets forth findings indicating non-compliance with U.S. Department of education requirements resulting from the conduct of these procedures. [Note: If there are no findings state that there were no findings.] We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on compliance. Accordingly, we do not express such an opinion. Had we performed other procedures, other matters may have come to our attention that would have been included in this report. Our procedures do not provide a legal determination of the Lenders compliance with the specified requirements. This report is intended solely for the information and use of the U.S. Department of Education and the management of [Lender] and is not intended to be and should not be used by anyone other than these specified parties. [CPA Firm Signature] [Date] 1 The indirect agreements or arrangements include those to provide private (non-FFEL) loans at schools which contain provisions relating to FFEL loans or securing of FFEL loans. 2 See the definition of school-affiliated organization, 34 CFR 682.200, 72 FR 61960, 62000 (November 1, 2007) in Attachment 2. 3 For example, a lender may enter into agreements (and/or arrangements) related to the FFEL program including types such as the following: preferred lender, marketing, securing loan applications, exit counseling, loan purchase, loan funding, eligible lender trustee, origination and servicing, and/or consulting agreements with financial aid officials. Other types may also exist. Multiple agreements of like kind (i.e., that vary only by the identity of the parties and dates the agreement is in effect) should be considered a standard agreement and counted as a single agreement for purposes of sampling under Procedure No. 2. 4 Sampling methodology used for this test is at the auditors discretion. 5 Sampling methodology used for this test is left to the auditors discretion, however, the sampling methodology should be appropriate to the scope of the engagement, and be designed to ensure that all transactions from the universe are subject to being selected as part of the sample.  Per AICPA Professional Standards, AT 601.57, when the responsible partys assertions do not accompany the practitioners report, the first paragraph of the report should also contain statements of the responsible partys assertions.  Per AT 601.63, the practitioner should modify the report if any of the following conditions exist: There is material noncompliance with specified requirements. There is a restriction on the scope of the engagement. The practitioner decides to refer to the report of another practitioner as the basis, in part, for the practitioners report. 1 See Attachment 5 for an illustrative reporting format of the agreed-upon procedures performed per Dear CPA Letter 08-01 and the results of those procedures.     PAGE  PAGE 2 The Department of Education's mission is to promote student achievement and preparation for global competitiveness by fostering educational excellence and ensuring equal access.  EMBED Word.Picture.8  &'CDEJKQWXYklno6 K : + . 3 ; R z >\ohh#06CJaJhb>^CJaJhg,ICJaJh#0CJaJhh#0CJaJhHzh#0aJ h#0aJh#0h<h#0B* phh#0B* phh#05B* CJOJQJph#jh#0B* UmHnHphu1'CDEK`q{|   ?@  gd#0gd#0gd#0gd#0$a$$a$$^a$ږ[\_++,qrBWûìÚÂq`RûûChh#05>*CJ\aJhh#0h*nxCJaJ hh#0B*CJ\aJph h3h#0B*CJ\aJphh3h#0CJaJhh#00JCJaJ#jhh#0CJUaJjhh#0CJUaJh#0CJaJhh#0CJaJhh#0B*CJaJph#hh#05>*B*CJaJph hh#05B*CJaJph34^_abHIxy?BWX+pq^gd`gd#0# 2( Px 4 #\'*.25@9^gd#0gd#0 ]^gd#0W+BDEGHLMNOPZdUXȺȺȫٜٺّوziWF hSh#0B*CJ\aJph#hSh#06B*CJ\aJph hh#0B*CJ\aJphhh#06CJ\aJhT!CJ\aJhSh#0CJaJhSh#0hSCJ\aJhSh#0h*nxCJ\aJhSh#06CJ\aJ hSh#0h*nx6CJ\aJhSh#0CJ\aJhh#05CJ\aJhh#0CJ\aJX[`amnop . 3 C E F ®xxxlclUxxxhh#0hSiCJaJhCJ\aJhUh#0CJ\aJh#0CJaJhY!CJaJhh#0CJaJhh#0CJ\aJhh#05>*CJ\aJ&hh#05>*B*CJ\aJphh#0B*CJ\aJph hh#0B*CJ\aJph hSh#0B*CJ\aJphhY!B*CJ\aJphqW X 0!1!K!}!!!4"5"##$$%% (!( ^`gd]gd]h^hgd#0h`hgd#0gdY!gd#0 z!{!!!!!"#"z"{"""""##&#:#b#m#s###+$n$$%%e%i%%%%%6&''' ($(B(V(((((())))0)))))))))))*Ⱦ趫hCJaJhhg,ICJaJhg,ICJaJhY!0JCJaJh@CJaJh]CJaJhT!CJaJh#0CJaJhh#0CJaJhh#00JCJaJ@!(b(c())---$$Ifa$gd#0l$&o^gd#0*^*gd#0 & F *8^8`gd#0h^hgd#0 ^`gd]* *L*O***+++,,,5,>,?,@,T,,,,,,,,,---|------- ..&.<.b.i......`/c/e/p/v///00E000001111嶮嶮ݦhGe0CJaJhwCCJaJhY!CJaJh@CJaJhh]CJaJh]CJaJhh#05CJaJhg,ICJaJhCJaJhh#0CJaJh#0CJaJ>--=-|-$$Ifa$gd#0l$&ikd $$Ifl9U  t0644 la|-}---ll$$Ifa$gd#0l$&|kd$$Ifl09GU   t0644 la----ll$$Ifa$gd#0l$&|kd$$Ifl~09GU   t0644 la----ll$$Ifa$gd#0l$&|kd$$Iflx09GU   t0644 la----gg$$Ifa$gd#0l$&o|kd5$$Ifl09GU   t0644 la----gg$$Ifa$gd#0l$&o|kd$$Ifl09GU   t0644 la----gg$$Ifa$gd#0l$&o|kdO$$Ifl09GU   t0644 la---..F0G01yl_WNIgd#0^gd#0 & Fgd#0 v^v`gd#0 ^`gd)8^8gd#0|kd$$Ifl09GU   t0644 la11111111112!2?2n2r2v2223,383d3g3r3{33333P4`4f4?5555U6666R7~77777@88ее|h]hg,ICJ\aJh]h#0CJ\aJh]hT!CJaJh]hSXCJaJh]h#0CJaJhCJaJhT!CJaJhhY!CJaJhY!CJaJhGe0CJaJh#0CJaJhh#00JCJaJhh#0CJaJ/111r2s2c3d3559999::<<<<??'? $^gd#0gdGe0h^hgd#0h^hgdGe0 ^`gdGe0h`hgd#0 ^`gdGe0888999999999:::<<0<<<<=>zzn^O?hh#05CJOJQJaJhh#0CJOJQJaJhGe0h#05CJOJQJaJh]h#0>*CJaJh]h#05CJaJh]hY!CJaJh]hGe0CJaJh]h#0CJaJh]hGe0>*CJaJh]hGe05>*CJaJh]h#05>*CJaJh]hGe0CJ\aJh]h#0CJ\aJh]hg,ICJ\aJh]hCJ\aJ>>?'?(?W?i???????????B@p@@@AAIIIZJM MRRø~m[mmmMmh#0CJOJQJ^JaJ#h*nxh#06CJOJQJ^JaJ h h#0CJOJQJ^JaJh h#05h h#05CJaJ#jihD8hwCCJUaJjhwCCJUaJhwCCJaJhh#0CJaJhh#06CJOJQJaJhh#0CJOJQJaJhh#05CJOJQJaJh#05CJOJQJaJ'?(??????@ @'@4@5@B@O@p@@@@@@@5A{AAA gd#0$a$gd#0$a$gd#0^gd#0gd#0 $^gd#0ABcBBBB?CCCDEDDDD-EjEEE$FcFFF GQGGG%H0HyHH gd#0HHIWIIIIIIIIIIIIJZJ[JJJKZKKKLYLLL$a$gd#0$a$gd#0 gd#0LL MSMMMMGNNNN4OuOOP3P|PPQ0QuQQR5R{RRRRR$a$gd#0 gd#0RR%SVVWWWWNYOYYZZZiZlZwZxZyZZZZ[[2[7\:\;\H\I\[]|]]ٷٷ}rf^T^h h#05>*h h#05h.hh#05CJaJh.hh#0CJaJh h#0CJaJ#h*nxh#06CJOJQJ^JaJhih#05CJaJ hih#0CJOJQJ^JaJh#0CJOJQJ^JaJ&h h#0h*nxCJOJQJ^JaJ h h#0CJOJQJ^JaJh h#05CJaJh#05CJaJRR%S&SjSSS4T{TT UUYUUUV[VeVVVV;WWWWAXXXY gd#0$a$gd#0Y,YmYYY=ZZZ[ZeZjZlZyZZZZZ[[[[X[[[&\5\7\H\gd#0$a$gd#0$a$gd#0 gd#0H\I\J\\\\\]Y][]{]|]]]``xcyc%d&deeee!e0e1e2e$a$gd#0gd#0$a$gd#0]]]]]]]E^F^N^T^v^z^^^^^_"_j_r___``>aa9bAbbbFcNccccc"d#dhddddddddd!e"e#eh h#0h1x5h h#0CJaJ hg,I5h h#0hS5jh h#00J5U h#05h h#0h\b56jhSh#00J56UhSh#056h h#0hx5h h#05h h#0562#e.e/e3e?f`ffflfffFgGgIgJgRgZg{ghi'ibifiiiiijjXk^k!llll)m*m9n;n'p/pQpppppp qqqq[q\q]qsqtqɗh4-wh#05CJaJh#05CJaJh#05CJaJh h#0hS5 h55h h#0hx5 h d5 h#05h h#056h h#05>*h h#05h#05CJaJh h#05CJaJ62e3e}eeee>f?f_f`fnfofiiji l!lll:n;npppppq q q$a$gd#0gd#0 qqqAqUqVq\q]qtquqvq~q$$Ifa$gd#0l$$a$gd#0$a$gd#0 $gd#0 tquqvq~qqq!rrrrrrssosqsrsts~ssssssstt)tttuuuuvvvvv(w5w||||V}W}a}m}}}}}}}~"~L~Z~~~PQST hh h5 h7h#0hT!hSh#0hS5hvJ]h#0CJaJhvJ]h#05CJaJh#05CJaJh#05CJaJhwC5CJaJh#05CJaJh h#05CJaJ h#05hvJ]h#05h#0 hvJ]h#02z{{{{{{||||ojbbZZjj$a$gd#0$a$gd#0gd#0|kd$$Ifl0`' t0(644 la$Ifgd#0l$ ||/|0|1|9|:|}}}n[[[$Ifgd#0l$zkdz$$Ifl0`' t0(644 la$$Ifa$gd#0l$ }}}L~M~P~Q~QR$Ifgd#0l$$$Ifa$gd#0l$$Ifgd#0l$oRST |w|rrrrjjjj$a$gd#0gd#0gd$a$gd#0zkd $$Ifl0`' t0(644 la ـ݀ ,28ln0!"$%-345IN`cAIϾwh5h*nx5 h d5 h55h#0h*nx5h*nxh#056 h#05hSh#056h h#056h h#05>*h h#05h#05CJaJh h#05CJaJh h#0h1x5CJaJ hh#0hb>^ hhhr- +,:;ކ߆GHWXލߍ01gd#0gd#0$a$gd#0؆نۆ܆͈ӈ%&(+89:@AYVXCrw}ˍՍ/0123g»в囒yyy h\ hy}R h=hy}Rhy}R hhy}RhJdh#0aJ h h#0h h#0hS5 h#05h0J56 h d56 hX56 h#056h h#056h h#0hx5h h#05 h55h h55 h5/gjX_Đؐ*+DKVdeg]^nו  %זٖږۖȷڠjhy}RUh<hy}RB* CJaJphh`40JmHnHu hy}R0Jjhy}R0JUjh7*qUh7*q h7hy}Rjhy}R0JU hy}R0J h=hy}Rhy}R=jޔ]  &`#$gd#0 & F gd#0gd#0gdgdY! !"$%זٖؖږgd#0$a$gd#0 &`#$gd#0 hJdh#0aJh#0hy}Rjhy}RUj hy}RUjWiE hy}RUV@ 0 0PP&P:p#0/ =!"#$% `!/d@]8Wxq("~xWl$ٶ%V323>A~'`>[uwMzMdI{O'mDH){HDNg^{zo<ɟ~?y߃O<_a48>8`f?/՟;_C_Çc_%&=ڃI&=~O`%bs~~ޟOnFͿ|2'c'MQM>?=?Ó'?<_#}>ύi'_y#g' 0.in<+](Gۉ#!D zNFqeeAF?~3~Aț~NGl/ G~o'wA{FO:?dGooᵾwDRu> 7USB}k|m v}=vM gtȵut?.f=o~nBX|SB]] }ܡ'+y;W؉} зo^:oakSOv:׸_ˆB7&/xd濇0Gz; t[ aru_:IK1q0I~8<@f|t?AA5ܟ"7soKِ?pyGz5;A/KbAq?ԅ>hW^?CcQ/0f'HFuke 3} ~}P.Ft$0B5=4n^p(*h#v++|ѣmܠgG qԇn>A7q횽"UrqNm6n%i9La(QQbzhyz=v+,c7jX".2xgsm(6=u6-bPuEEwj;kiρ_wQZ:*`u^AMVܥ3D["Տg75Dylma$'[ʗ2YcTZ7Y903xz} O|o?I#^^/A汛hKmMf.=azc2b Œv<k X}y>9Ҵ]٦,}aٚҙ<օL' 46NuwfjuKqlv+"nj@;("VGM\#Bt|^#4w7׻r-S)xtr@89 8Qbqfvn<+Fi#ӹ22`E&2t6gedL).v罍oK|*vpl~}G"bݎ,{3=ڼA`n6Z_nWyLq} "?2&#re?{0ؚi&KypAS⽩tFu\qyn4Ϻ͉ 3I `'j9|hZ+b1fּ G-g.eRwRCaλ4,zM`{/šbU(d'Z>"pP`ߖ1y!P~~DpnlTUxٞ+{};-#-+NqzvS:xC0䶟~nJQp .S*neiwZ*a$ndm\w QU Y ,8퓍 .:$$1U6 38Ub}e}(xu,ô.*Uվ8؈~UX,>(%tm4,tK| gJT)Z6xΛ)Bx&BsSNNoFPC/ @Ͷ @feR`ntk 3B~ X1džJ8Gl- ):d ]c>pzdG\}&-`V q7|n gPܕZ!}ddX.FCnxcKQn^T&G 9ܰ`5+Kn|:ŷ#?zSqɳ}@R݃_$;LQw''UG-D&lxYYe<\gG# vgf처P,kmbFA&u4H|1`?^GY[۲tD8*m)E;ӓŋH:-[mA,:c vCLܢiO8WK>ٗݻ쳝R37F eA7n}T}߽n_M֗_mGEer(p=ͦ 9ssGjkcPUmTN PD s"3ia| WPt·No*-MtN_6OLbmkσ,v[R3/X DXZvm4G2un_f [wK?&yLe0JQĻTF}/O놋@>e@6=bK汳ni*܀0#pRw8汚ZZ|NwVtf斔*8 Cl; =ՙ4BK+b9ZIJQ,w5#`Z= G//V6W<{lI _EAAlmhKy3X_2 UR`ÊPTY}g sN|9,}T 99Hr|Af?NluTZ/kXoZ6&BàP)Go^F^R׸KxA&BOI1+-e Xu"_Z "ݴ2z9Q`V`*XxnxI<Xt`5 e8xeyb|mdF/g苕td,Wᱜxbiɏ}(^e9Z#7:l\ZN XnS&8 ƅ/ W)M@80Frz%pׁE=<F~_2bq 1lz{;ܗpW{ڬ[˸͍lO i2v&&&5h~2!PɣU'.Fg8[Ov)By,2H,M c/}x`?ijnHȍń>U@]W/FlJKu)y2dTM5L$j{BۻbZ=_1"Ny ~v\ޞ LUF0w[y#DA44lNovH/(ٌq⊪炝 γ^aէa0>Xj鋛ؙi+No\ ڽzr8X۴l[3 I25%Υ߷GG/ 0Nc2&hγ )IhaJ*f']!eWĉc+pY#̏4^W%b2%|vYlD?%%X:A<;AUYi/Cn==) |5Pě̇x?.́xm 5x\xB ' r~^{3CU$x͊YAaquЁb|Yu5 8 <6v >TR>U(_ˏ T1aֈ,89l+5<x"_o:߅B}N}TA;'/ϖIo-[(\ q7s16]MN%?`lm/W;VUl?`7l 7:+ K5]6Y&UʧB9MцtEĴdw Y~ÌUL@pu=s9+>~Ppq}E9RB!ѝoTC2ojCˆ=|WL"4% #;މc Iq^(S)f)* ;nuUxÊ`g~^c8T$X >ch7^Ót. 8?ouu*E,L 9/Ӊ ³tr*AƤ*$l]ǣiX'0R V}‹dnf7Ϋ +txȈռ=>4`?گA˘|>=Tm}:Z<ؼ3w9H/ˊY(B`XC]8{G#E赲5aW;D6.%Ee)6iCil<گx[",mlk+U>gi"]f}%L{| (V/RuZUŻ4J4&dħ$rfIHR:YƦd~@_B$4RV/g92L2ILC8"M©M|Z_a stN1_h . : &:GRshs5SMJ.yew}i~5`3¸_mMkRNjP.M.{/{X.N+IРb5&p\gx9;X1c7LD ݗ=6Pl\h^7kD6qsy4??2,J˝E% i &YLP҈b:1B$EeF$d2iCfRJ Uc,QN'P )D"DTJ@&deLJe *$p ^6*%}d]aș f8]_UsٙOtн6Xf)g3F/nVĮWN! 8jDx) ^4fg1HbeH)|ĴC},NMN -7v5\V"ZLJi$FqN~ E҉Dg(T_65Jb],j9yhPjI~w{{G75P]0P^`^ .jm2Pbbݝn\&:ߝUY-"o 2]fPVʙT)\I$e2~d b1iD% A)25/@F%TWb?ޙlS ? IF; q43!4tr ϒǟ*Tgi2d = }Æ <[J|,&տ..N :{Rte`NbWǖmxپ/@ԁ(@^)u}`Pf :PX=wˍ:{A|q m IUYG꜒]>O\ӨjlTs؅A FV0c`J(e@g2d!)E d,Z\Jg($!@#D?⒕ BP)j]H'~BrJܛI*RiQ U¤ƿ8Xx.ӜWor9TJ\9]3֩ Fk hh2( "c7IaPsUK0;ޛRN41 DP)1eXnd\,g:mFCaL|:7WI( Yˡ*T5*#J@FC'՗)B2` ,$H$K2 IA eU<G]Uۓ34ERߞ%$$ccQ2hY)83)b/-FhyA5bᎯnu▏/ۚe Ѭ )Vǣ>0mⲂ\)F^~b.zMt/9CG]֓=]D( VO`-YqYj:QS<0]_[bH$130?Ii"4I~eS~M%g܇L d% bam0*ȭ߬q!HNE `pDY4rJoħ"gh"&)'7XtyL1etGMxnq`$X˨o+,d=ژnW1:ݱƴ(XS?9##7-`]Gݛqt wl&(}0܁By:fiSkZL"Jļ bє,EqBtzZ aE8wnϮ/_ho 3Z&/AsQ ȴ,tt84]w>/a94&sfkujJĕqjmVǼ`Udi$:Cb#\vi5UDžoό|*¸b: !H6y`~͌.V[ř%qnnƌ.vԺXa°;8ZY $%w՝oli8ܺqƽua86j>r,-|ے6ZێwsBc?6{.6=3;<6 ~=;ZRŠ8 !lbw0R1hZS gPS&hMu ø8/G Kc eʧOR% L:ЗI(^~>XաQ*_4y\<)aA|aQJJtg[bOt7o淥}ЅYTF4$6HMU-@aꢃJs 3k1TRf'~h.yND W<3laQ0n֨+>&&rZl+0 qMvIX$u@e/CEbWXÂ~v]Zu^ɢ0 F{ؤFkB_OE⦤Wag*}wgc/_]:BNhˈNtI1^c2|TgxFL{5EXF 2I ?ɨĵ7o;y7ϋ^Dt1,E4j!P S2Ug4?az+MNAj\XF:/6w&Fg*ۤϥf@\˒HCcAxM0̪q0b3lF͛( vk7b:|;dPhr"A\.1,  x0Uԍf]3ѭbh%[5 Qݲ^\W2Z6K/d9te(*TeY0cAr\lmE!]=fȉJx\ :LEx4_EI%ŝҴ\ymL3)\&ID$dINL|:pRBA6`ArV||L1Ӊ,{[CUr^hùrSǺ zvF[vf6;?&dR7RsK#x/pTj#Vrޔy8#/6EAcTuOvjaLq}v| -`;`,{&=uXsr8aSUVlQsK6poI`mv`*&O I|')TH 2避e=H(}YlLLȏ|.cQD݂ȭi7oM[J}Xˇ|M* 842e(5#e]! bA}i{I0~ܠ}0lj0i|iAEzU>7 sXy?gl~P6~O)8<%mY~@M]3T=C"׆8 Pn;H4J?~x)I.{ёDd@k7E y m)Wy)?qohKR_ c#gKaXsxK`1w6'*@daPXv#> ;瓭Mc|nן;xzX}LMcE xPŁM(֔x<2<5ٹQiGŨ1-.QaXJ.VbDOVU7&1FG ߾)R-Md˚!N]j X\ҘWx+bζn)+ͦj! 6Ӥj@ݞc9Ve̪ո1> @II"LT矧ęJ>#9J&Eą ͸<4 ͵T9^eycλdt1^JEI #x,s}>ى+vKSwet$7_lu{I}p$,p+^}ĭFى񥒐%#Pij*Ͳxe{:-!ĴLcF.5J>%5$=>=ԤaQg+q~/7{.g2?D$L:1Q3o@:qxBminHzKMp!:cѩe S"dB:Eͦftb&?aJUPȧ8O1x?FN~(o۠^{pnvBmV c` d!6/YPg^ME\mFǢwY)\,Ǿ^j)nh"g{KK޼e|WSy<x;eKoY˸ܐ\i;QGu" kA˫:AK E]ޡ񪊼l>G«~;ROe r?ҪҘPl֟nn(BͰ+:R&/$ 2i &%D$B*_b i)}$ ;^);e-:,psx :N0vcYۺ0['ʃZ<.s]m{ ns4\^#4iauugp "틪xʴ!|5!c2@wԢKBGΡHsY߹7fUAv.68 _qpp LU\ @@h6y7S*fqYgI8NOxf2y\8+Dg"N r~([sq_Z!0Z܆ck"ˊuÁ# &-I !+PB# ]#K$d*{߼U&W+S ص q}9ę"%wO:2t PubsoasYbZ`֯H=^„^hTlH e} ,1]Upȹ̼0~2aV=]v; Kx8,e}$[1j7_0%XwJoleN LV^dpԸ;̑N7 \+xu.:8'I'GԖx~}Ug/,iX2:/WY,.Re˙w!ѽt8ﲣ}x N L!d"0W㈠⚠fR%tLV>>aoz r`*.OH&،l&ex: fЭF]>a;|[σ曊';wwUѥ/]Bw'fjV?;O!!nszM0W2l]|:>" [`#.aQäk<ʤoTͦWVvNW T }5U\`Y=VDTBv09Dnp_,Q$$? 5@J"p&?͛rQў_%1!5?h+! Xpt){!i$IH?N|@Y1THR$T2.IrGB&5%iqq9_Wm,IJS![v p j4uzٰ2U| SWn?.{ׅ'JT:12Q ,F}qPA>$L-Cx{+!T,ThC"kjjM:uYgoTЈAR9Xex@nUc|n-ݞTs2ɓlg*_D&vC&?K%jٛ݁Nq@ZM9d_ll+el%IQLNI%D,4ԭROk@zMRpsOnHT$ylոPWIUshITROz/FwY/u0-&S ܠ!P<\/-R#ț0(yЃ>nA Mv޶J MU 'nib4X@V훓A^+ 'mrcmNFĬߙꔉu|lvH>X2aRJ&ǵ<bO:*_FT|PIJ&ݼ<75UQ"Sl=\!,Nx ' A ,90 mYUo<ޛ_1W|L:Ž_hWJ vl,Ǽa^,Foluܼ\v,7bGݗp6.)}ѻ 꺅GO76 przKc<|T߁X-)9|FN8g$  [qy9:ɫ5U.Q@+MߙgɏTb$$PHt.ziDyu?_l}-Øk(oW*r^gIii,рx<.= ،' 4zMG'IGiAùR֧*ńZ.fȤ G͓m\ݎ9':4#3@ft0[ȍ;n델4>;%Eӕ{ +=]ws8o7f?^Ϲ9q-4Y.og(]JQLvz;'JmX}iN˽0@by /ʨ3?OֿGͧ&O7lh~rؓ_6}%%{b6,A4Q A΂I )ʓN"+ x1LvY#uDYh*]r8 ,Pymobg `9mm'74 4r`[рɖr*ksLG{#55#-Ttݮ)/OguD5n77RL ~WbwWf*̕J ;u^XoXP49ysⷐC/'Z@)6bO[MiU-U|Ǵ|l\I,Uj2:L흺`j8@Lg"*M-Pme^oJȴ鮉&!lS~dt/I_A,RHB)JJ&>Q(Iݰ?A"cnN(?אAYpNkƶAɯM'ZokUhȵB`fMK+cvB8?OcM65qlBihhѯxw?Υ ű|Cl@.ŲpC3E[T0媏lyEԹ`nO;pG@ k8 PU Tݴ?;.z8l4z簤olxS>vZ{̾Xϟulv"R$٦w;U2)E1ͦYB70)h$9.ГRI!f\rv 9LM9ttP8RquBe>H]zYphݻ0H}Pͣ(8t>0U_J@{3 T8~u0 }?S9X)9 E|&ݗY _~܉O[]sQK=wܙklV}s_Ǩ[S(R†ޝrYeƬi4jsK¤I*/T<_\GchuIӫX3/b;]_WY (SeП''fɘP%G{ H }*.*5K~wxmU8]U8⍢}3+kJ/~ͼn57*],. ~K|ӫ+x<7UJ%,gKcw&_O "ޡGkY$'a6b}4x*cR k g[ Z]\l@z6u|vⰒ3OCPF#e3hBA dQHKQNnYFGeon8ˮ͉"%tNАC7MPs04{sUk82\bhAľ XodX lsJ:oc\pf{T)g\fYhx|~?/Xb0۔K~S{]- ])\Wg1I:!<_n&19#gҧ4,!B|`j>rXj>+H*Thw"?7]2c;JL=N[Or, ^ԭ=h5ȸ\,F+k, m|CK0j>#=YJ/J3%(cDt2=B:9@H ,\a# p(zG:PZ? 8VC[hs@L)5nm~s+Hei6k򹷿mrبIx/PdlFOkAE{{wTwPbN*߫t9E#B16-'mpp6]p}ޏc]< z(d+EyHã邘PfN(ogF͝:NWUaa׾?;%eҲhĪ7UuoVCd%'rWTxt[G˲(lhYc5"M3]xt1'G Lsûmc3[(7䅅i yNH ai,JJQIr1LJ <>% ܲV٠ k :Չ %޺Z{;j>WXS&IV&Lsm컫X A>rRn_RmeX!2Ézv4e,Vt&7r'RơufǼw0l~\l'2b>M+*L3àEFg7ztARọ!QlXe`,XjȎzI/ RzUZf,++[J8_p@Aa9aօDwVώlA_3 v6od<\!f3j&YD0"YJz #PA$*Dy҄#9^|\ Y[mj <Ū AV{7eܝW(S3*6)dQú'I ̗{8T\ZK ̃Rf3\8XFq,5ت bEa;;VQBIteIdЯ7IP38Nq|pd-ށҋ}AQ3) &9,? W!1@$t JgeL(gIjhaVʵl.0j:?Y]x='Am0{,W;cSurdB絶Xc㓄Dzq47׭0'z\Pl၄k!~qnfԌyPZ*?yopW5z,selquj>Õ/qhleR㶙FrC 0zv+GoL[+-OԊ锃ᶣ岘d{yxHĠiB :HejV*񷩪y68?/an4 HśWaǛ%)0=fIg5@̠J82:AJHD9"aP~Ǫđ4()1''2P ЧžA%N&J({mX }X `{&+=?\2C2eۚoj(z.9{uslv!.! =W —v~ʕ1i{ ؇rGA+ š~p:iΓLrwH+ ) 6hv0( FxyQ05!rq6-(~~)B:AHo4NA:Ͳ6/: k_;Uσ@{^Gz̧ܼ9)SHiO_$g)ϞJ))! 9I$dE)IUNѩ 3/"HO `p7B*1WȦ9\VXvb֟.k-})eI>8ޤ YT- \4BO룫:2Wv|IIX{nvxH;42Nl}l9alFpsM`ףG-2imJ"ð=93z,FfPu㳨&AQ c6J?|(Ux 槚5d"5* @L"@5Ĵ䧿J,2(4>3Is/qH~ 5&!QTǖ(b*EF#ԼZl(lLOK%94Y||4ޝt!Uug tۮPIX4"cх4Z.w_NuSRЩw'I{ 6l{_}tRXĎ1$3YL߽%9N{ޛ5˝Ȓs/FÁ~ |U*9C>v9a8VS%2N;㹅§ýnS0fAǺ>Z>KSnhy{j);9)e e*{=$&屷jra 2+qB A@y-}M{-ILR*dtBVrhj|w5w5 qr4N!BbHDd)qxQB!: LPs5MĤj"{/쒬 yyE؇mT]F*R (/~'ҏcߨc#'cao \[|v7dmg)Xʆors)im2);] R-Y= 몟.T(3rkkQsi,;ߣ_1QK(TJ4 J/m DBRȥq h UdJFXL5PA)&ċqRLH)U G2ZCPB9)&J/  B>:wILg=E·[SJl,}CNh'L$r9wGGL)r&}CkF]|taJ4qo3P1掍c-3l'=-f/KQgh?l<1.Ԑ/CH4&a>dCPޘZi)^>xZi1..řv@,oNgG&WF 9_R%dJ4WN('`MaD9''ǁ-շ;{8 # 0JQ|l[Qvpt"IP%/U*d ~QB9k(E!u{ C2bM o}99 |Os {10$Ԃp=1euZ+rb"5oC;ABk5k++-fRTTј9.L\A>KmZǽ]oRЯZn=h1g [ X/KerMܯ!Nw:$TCJ>yj7FD@@ӸJzЦ [5p\尷W$I m՚n/)z' Zj|_V+WAB@5n/և!EH|% D :lC"qӗ|`r\E!gq/g-OGۗ; 3-&cfZ% !5$̋)룰HD{;C!t*=ΈH$ &YJ@Qk@" 1zwgd!ۢ \LM#^ZMO/n{CfArqs¼ޘ :f9b2 [5#+Ay} [Ãr.:'=]ր4lmH龷Vo4F +"2uE(SD4101հ(3T?b}M-E_$] F `aLv7W;,/ "s\nM+g3c[38W[cnNS0)i0-x>^& DKNB FI8JۅHB B?4 Ӻj j /v{jRƻޞi-pUII;J>iD9&b2[283p;3&ǜcͯ/F> _kj)g>t(sbT1ɩdx.w{I8֖ˈ 4^|>_kTw=jm٘^E0l> MЈT! V VI٘NcBj| XN@Na6\7rCt1*QB-SO+iέ)pa_ח*MB4%cӚyW}νxu)GíkSrhd!B *QŠ#$Ł/#$[EV[4[ u7î0p>I YE _wOdܭ oSVo[a٧dvfjck*Ya6p}Ps8}cWadbKsۗRxCÑXVA(%F:iه (u\~!FMޞ~"l=n6veTHRk[`Nb F l)$$ qWM|_ EL F)KRcG}&_:Jˎapj!(Z 輼ݱfv9zJk+ U@ߘ\gШօ,%cHRrZnKJꍕ7{6 *.SBһKZ?n6A [m(Sy#6 >X&ƒ *CפQDk6GeL* FJ8[ͣ&cwcmΔH;b%8_Mڋro{/pŶq̐ؖM7I`tN=!&,4,>0m] ȡixB9,8.[ >V|_=X ecFP[rVVaO98 %AJ#%W5h\9)^ϦAȫ}¨JEIb Vs0 Ng*77T)#$08>h9[P(5RwGĔ\l K )!ݟھ~T=. e$V笆 e}Db} f.C ν[sQiS7bڏR-GgS#=܁ .Y=3_A9QMʦ¸#|k45i1 n]OQp/J}=U-Cb\Qr>ȵ7ggKfnu=WGΓ#mVgO/4P(SC}'$|#T*I &J&ZAR9*ajE&_$OvmK=_?TaA}ٙ ;`|:!i\9_גU1dlgՉ mZĺ"CIpӆzu\„2)I͢9zMtLTXea DՔ "6+lMF^c!H|}ˈSK+˻_qt0jLw+gyqWߙ .}N6ꏁR_Yvܻy}\6;xA3P*MDie|͠Ziҍ-ŹTAUT^$ˀ$wbjBidW-LP*I XdT@u6⻲p*70AwέBD<>TΤ7esOFmgkё޶IEoYN(Ø6f7Tj LNK@%XGV4ʊ>;\s<;N=6SƆoy˃㹹Y`N[7_(Yk0 j N)aLdtުja\c/++CW#&YU㠳 Avp|c_{w+FSwy˄3W4[ǿ;:fa MFg'T1B$a  @jQҩw:.]k(5271JEߪ`ˈUjH\UO{ݻ}U9p:B,DO̰ay:v\oZ :a y{xDҚ3 [!oj{$ *~~ }Re8Lyv??6夀 -vt(\Ц6Z%\.1F}~Mp=&KrTs͚jOX9MxLk%*vNXS0syS9FUt|(J(K0*pR 'jȽ38(h~sp tWKwqIn;? RٶU滣SgJs3(7sAsǏdzPq= 97yI_K$47nOOUI"f3k'q)Zw0U^{L(.6с&+cM ݎTam+'_xrB7_0c@FMI\ϫMf0ب. ~ 0-cBgcORsa{Q!Z`$Ln6 ||ә `x*.9{U{:xy8mm *B(TڪA s2 ̯#/EПNNZRZE{AFz?9dq0]8RĝIC .&CM5g*IǢ7g$ᴜ  #=> 7Qp$VC,.H">Inаžյɚ"e[nbi6q=or15/~P$: ڴD \<1ѡ/9ԽTkkiw.L$q+j^Z0Va-wz?XO*t<8&!Ɍ^?EQ)/YեBp1rzn//:[\07}˦ \m_ _s]Y r;ty{x7?A똫36|Κ=s8Pם-@}8P!'rnc`|p>3e]c=8jr:E@"PDt *h5bEܝ Uy5XP hwqa۔ݪ,ڦy.V6tΎtB;jWhmm)cW49)$I πFYz§PB1ŠشX`jv*? ڿ /Ď]o%VA]t0t'-Or }^ǵ$ ݰ\u>v{/@h54*F& 6T8 I$~s-9iݕP \|u??+J(کԾ+| nZZ|#7U?\5pA58w;]!__ [˓ѮwT aS :lXٓ?FH8lf`L͸>^T$#dLm7;Ӧ"p_ fmbp]gO){[̴2|OKu T 0w4SdxxP6+|էA<|BO{Eem26cL"XP%-ɍ|=:YJikñIDA/HuMl2=u-CۍqUPe=ⲝ/,*􁒏x-UVVбi ~#X+a|B*U&i:ELUÖrf"o"Ʋ:Fo׌6[0jFUՍ9DF*f阘u>rFן׍=<']ffwwE`cL5Y^Ր :V N ⷟luJk3F|ME+v3?ſғq'3]? .H `L]vYI{>HO,qJH0&^oPێ-{PJ 1ANŹ.}o.8ՉbgpX,DAI8ꭷluVu|~1y8r{3:N^oSS>jP؈toBf $Jm߾Lj3d'=G#P*3BONj2 =<= {dl'?g<.:P1*Vvo/wO'}L烝_rx g3!Ec^Y#T9u}Qm/KyWR pm9ZrMחm})>lR甕j`xB˥QʈxmD.31WyC@Cی; ٭] W`b-JS}._l+=6E u<yr|q~' n}d!5qI5͆?&yQƸ^'edyweUŽa;?]omZM6Sw=S2ڣ OL$_Z_Җ/A-03B}*#y?1՘ n@~'%7 Qǒ "{!(%PKAcd/gdol!ZwPBĚr%o+1כse_̓}Ӄ Akv˃vmRRW/7f7&i/Y'_,TEahļ8d8~<V@gv|<7w)TxFd9$8rT޴갻Fަ1Þl?ƾ?!d11}(p4=ݔo~1}[[KˣّqSQI'2, JdzE%M6 ap37 mcVP~Dea.Fs٘ w;XMH C B QTN &5*L$ĉr&(vf/k'&dB-)/CH3PJ4A@&áX ~}Wq1.+rfTfq{ϴ_=@SQywˎҊ al Z?ky(Ũ &Y%g\ :,}8_WGf v'g=S|>6WߨKN0:6EfJ6%FC 6XYhjK8֙icmM<gGH.=vpJTΩym%;)li/--ɋ@O@k5"+Ȇ?eQS:GȤk JPsJK@&Hb2* oI ކ/!>끻!gC^tr"A&IFe'®Ҷ C3L]߲7k{%g +u8=g8\i4kSJ:ژ{&ycWàjOB`oW}d|Je5IPao}voOQlEQ$ݥY4F%eٟ/HYv-4Vv6zS FX( &žWWGkPQ2pNd+N\6VU!75_3p8+_Y9W(ul+|mnpԹLJw;{ G3xmmނ|io\nE9&t6&,8Tڏ6G% h/+JQ2(yXfOKJ=1ѐƹX՛("GNR"*lMNVsO4x,k&>>S0f;XfdJv;ǭOgnݰPbdanirqIda 7bnh !AN} r%] dQA>d2Y[?U]r>9lfm=ฉ$A@j/(R*"ūX䍁.[6;<&bZI#ULDL.Scul!i-d`R#[E MCFw}Nvl 'g Y}Ypכ$tĔʲLOTuIڝ !t#d95$7a9 OveXŐ0@ԥMj^=&a 3O&g<)^x:*v; y LLQD(r3sj6C4-dak[q (@+9>&㕣Tc&_H)]飼e4<\E3yk-9~q9xݧ]T $5fnmTW/B~ڜ <Ͻ64, TfXL%hy\\=ADdpWd3\Gǧ"LWwYeSN<(WVSۑ (ux9 768dim`{}}xLq02XRu{^8z>3DG&dyUƠXO9kmFɢMNSWF+$lfc6/E?҄N~K;$@d\23t|+?_y\"Ode^tM nk_Mi>RwOC"#t\[!z><=L+LIr͘dQpNϗ*Yâ)؈K"*swy9:让D(0ڦ  ΍ݵͱ/7;S& Rc)VE&Byy,b`X洱~[6Hvw[U>UW 4r%AרRgh]Ԕ`WxBӥ5]n7I~4$dm4HϷWU8rjepqowV[dU,DR\CHiY(y9EEX 7<(uOϨ$9Hr翫~^3D#NXu6="dvjӳ#jQ &H ~;켊}J^TWTi=ޜw^ .B绽 Vgn{}c^*0T4,'&() dJejz^sH2SܧkF%88FrAç9 ߟ],4Alb}??`|tVё!lstA ELLa էgش90ӽ4Fm/TU'Bђ۽3ҁ Ӽ&si'qZ,ƴ$>* XM窤iEY馻bF[ =݁!K]~jW;rhj6&̇wAϓhfT̾z^n Y#gejd2*QN# "Zt8dxޛ56lߟ) 1*AXVÏw[?@]+c*55(#1%~A ax_-F;bv_ΆC7>'sNn{hkH ta^g)I2)hV￿=]ryy[ӧ̆)3rɭYI&YE҇eĸ)iҲ)hDy}=z^^FŌB0$qڋ?u骍aViTFt0A x~UWv Zjn1%9>nV؁1 .H= ZS`9BaT5m0Y]c8Ha hrݏ]>Uq%wJ߀M<tr ++:,6UzD>Caqy q@HKX MarYR3!= &bJf94%m`8ZEڧZ F{wGx{arۘ1d >UA*Bpf W!5n^⾿OO\E10yAŤ5 N$|vz)'SQd*QOx2"(Qp\ƬWRp7@/~(I>웝A%>Ő 6+#Ҡ0eeզt)J֒hHd9,L(żg0X<ȤD).ك:^u7dL*(澾 YnC-#C}NX߬bP)U967d(c:=qJPYTM*p#earmVoTs19C"B=b>;dKq<W]ڬq8^O̎W{XQOoF˘P{{D&Ho~\J[jng#7s#zq3=i V\BUcUb;1/(8%~IkNBu,s{ kҼoy FOFWjoOk.rRMUpف,B(, qrvF$jJ}aKqZ'LLEGflOI)CǝzFHf~sU] |M'N訜NkJm\nTBljt͊>~HɚS@2ӵ+OOs~)+!WQ<]h?o4U2Y1Pu#!?}TSJ`=.:(٨4d$:6s 6].{AfQlec_/D09? wS֋J,f Gu1B5rFq èBp$=֒B!Btι! ƼJs$C(gۻ#]ş[ şk:<=XadIuQ0R \AJ)^B6zO2;/h@ (ywz.F:BUlTä1D%TP'DPss|BgeepkR\3qg4o*\Owi5%i'=WhuaP9q>?a\ &_ 5}5~7{J4)MM|[~}Yւ40)iN8kTtmp RHRoS~HoΡ("BscKRWT1X]11v0ԌȭVmgY>Uǧ$iN?mOyYwkP{Rox0OX^vO΃İAH#-E۫)a({J.g0{ =ǙK54r5YR_JL(`KkP(l %% 9aP!RbHy>0oPeZi>R09ߛl-\Ek q]uT*`m lLBDNoby?LV~lVkyqzqL)n/%+mY!s J׮C-ELekY FЇ!4@ EtMƦ$w^Sld?[!Ԧ.Wuyy:}૵>#*c!3} '^|`qn$Z $rk2t˼3:° Xc4O|W?DkI,oO^jj7Sݣr i5i?^{ _ 4|y+C+Nko,=%k ]m_ MaO?# GWU !E*.b 6^SSR:)u2: F\ր>y {WY!'*ɞ;3IQr7Od\gJ69k lam0|SVs ģ뎊}UhH.OH(7x&:+~n!!ߨZ*͵_;ƤT֦*{:ESSYI˝GX dy.H_./elIK|W{r.աP's<=)؜22Ѳ=A /GCC#bÐ<l|(M@.7{*6SD1t7uyit[F} g! _wZ4a}[U3p|߲|ە3X"$Qg`E/{\BF~gF"8/77dh)1Xe^+_ʹ4u{wzDIƤ(燼s Dwvuivo/4WڀrD9lchL&眃@9T)I @j녍B>{?{g?[2a}e'X3B{WgBVO$YJL鎞! S5a{gS}VIaE6/OijA;G0ٹ.6QSYpaIeVH[a뱄ϗqͩPfccwi·|0J?3 r$ +ðuBa ,͘ipQڝRONC9 xf+!fjw'vfW'6=7j:Wty胟ih֏7au|iȦSoMz 鋜M) ]mT˭"Z`;ܳx׺(ϲ]wI$ӊB߅%Adܗ{8k>^Lp x)c4+'*RIMU_9)]AMpzG!ͣ=O(aPpx8Fe4 b9P.BKZ,  T0_Ģ؆͎PF>f.QE  ".Cţ\/cW;qqppP TLCs^IE\M` ELJaQr5>5Tժy&uTX4[jJ=+5_Fxbi1&-'c".JtxWKs䆴 8 rqXejEx|s3" ueCDbYY nV$qKs)mVdu*U}*""Fج2~Cǟa>; n"0VO"ؔ:#B+ZuU=׆՟Cr>[f&F0zmYw)*M/B%Lzr:~;dV !oLdenu]X/v;cYO#ܐD~pq^3$̄>>.z u}/!egUs)DLtu~Ʀ᳹IUlBwVXܬ\ !ȍZ oO1RZI(xX\iҕ'n>)S*"X j ͨk/,nLVhN ECisTbQx?ص-u*s Kߒ!/2U;K:˖!P]M6ir^؟R_ Fr7xxz\^D-dWuKAqZb{G[[ʤiV'M׹$rmjJ]$Ӝ6 4iwfRT\՛DQ~r׸ӥB2cfz 15ge0GJt&Ukq2>}zolk#7HWjRc܆Rw,"|Nu~V#I>@Yy 3THm~o}ʷ=6%,F/-=]^y%*0xrfio++3[&e]zEtZDPT^g&̬׫9Tj!B&)3R˙7pbe{wr(a% r8E<ѝ`q uwT)9JIeß؝= ~C'&W9= &[:h\rhW[=M[7_[m9icٶSlu29,ap'GpH%xz+㱳BM$0$QiP,fVګ; a#XUCpdvg֌X<4]}J0-o]PdlJ(B5'ehg;˟_]L 2Ewpې}U|җB̌ 5_-O|lry$bqxtt0D?|HU'Lu;`p^M &a@@[+ru[Z5ty&.ΧK]f#`sˮ@)h> uA;BGq}~%f |> ~l{bLh%0#[ _J!B#?xfehp}ᛔR)p$N%Fe j~v _EL*s25@ I:b\sET]m$jB5]wz37B9n,|a? ?h !G#Pc9t !5LHH |![}bI/fJ2!@&0HJRg)ٕLT;5}>t/Ն-R:9x,Uk1׹*'z)m`UIi 2Xm&Nw?`}b ekGۋNLRQ{V–t9:tO!QX{?;]T"c3֯r)P(,bI),aR%41#䓌'Xi-v3ɸQqΗ>82J^]rpL-pZTyjM->ҟWӄT6y'ܸh0;5/3睃pcͪ0Bb 3FdsBCeP٘ ^4x^'EP Q8w0jvUQb)z&pĤ)S|"MC ~Cr*&<31qJ4ٹQ7\ .b.Ϗt($t4`nb(*Doϒ0\sRɸ0L`0EM拓| ThwéyP iTr \B%ԌP1c ,):-a1"*v$Y ./Gn)" w =-η>W FĠ.,i8s"ry䘏!V;, l+vCQrɑMuJ6c>Yc>6::̺1y4/r2i/thwV̧{Pj']_ g2-'PfdHQf:G Ń8;SBR`ӄy57!ETR2\_bL|N2;rS$vuGy[n*1[?%q.YewźPĝ"[{~=kFMLJE822> NJ@i<&co֤%ABkT S+3MlzMBtSm囄Q1Ya9jפ}Mٕv2ݕq< 0w*XfP9 eϿW;ZߘQΪധ'Zv Օa9ӟf9?\~Sfj+Xj.\t(X4%+$Put iaٔ_NӭM`25'I x5KP6wSbToۇ#FRVE~Mpz^]r;=9FbKdA' «b/|(7]x?"a:ߘE.(ȮIU9}omF-|mG׷o$,C v(G";EM="M]tXAߧٔ$Q?QS[Ȥje 7d1 [} N00ɡ'S㻔"R@ 9y\)!ٙh 6f](dܓ4NNBK; o2cAd6O'Paߒ߬-H(0دJCCE8/#;S` j7GQyDEslkhl32.5?,Tcug" P:.lv刣M7vK{|#nS¬^y-!ힲ jY*!2[֩0oȴK VC/"U<{EL]i{֋CH8<,*;bX2iBz`g4SWI9sV$ z X[j"q GQYwFj9'*(0FJyl*#K eQ}k K#Un YOO|D~Tl6 Q%\J8g3H 4_#I}M)f`vBv)w|}xmmmWʠhg`/7!Q< .P;rYɢ4 6ץXMePކ|ߩ,bXベoob,%gPVs-ɻgs|q' 应 ݅^QQY[.G$lzu g@ NAq,Fń[ ݭ2Fgs~Dj0֖%DUƲU挷WK7'l%]ƣI,^ IMۃT/5Էcy0?'zlRo+e:?\IMI/gm8ȴN4݊ڧb7de&h{Ks3u{po5+*W.f""!5ap?i÷/U]oƋ3<G ȯ+I~JU9$AnZS .sccvd]_MO~khHS%6@pOoz1߬]sݜ~op/u{lV}q2[budKF}rTE$U\zU$Wg7&EOT:^.O> rV@cYkr[x{^fK[q8;'kpm3ncJ/s_ǼN8. Pbmk{gHX/#HIQFpl"U@ z%;3oSTEin_^芤ڤHU<_±PR J>2&>V ֦d|^zNJb6~OzLu;Ol:;V,[Ŗre<\Tr .Ue(a SΡ+rCgT(sJ$#&AДxx}jаB*๊ hֵłm'x~whVm.,L6Kr%#eŽҒ5R[SEêҾ2@lbs Ucf]8>x$A 8M)Շ2_ ײZ\ȫ:x=E^6wwXӧxN %}nKipr"SRi8<>;Z!Nu`GoB=<@/ k`ՇUA(yO94| 73yQN10g b {?嚃^p/x އ׺!q@tw}=яwx\~xJ̠w|qa?W29 [mse\/ ~ec䶰 貱 Y xZHC=ǝgba/O?`$Mǃ΁Z+:-{A{EW4Cy5_6b=-Z `.2E'}ϔ`' 72€./!0/1s~.Æ< U-:W0wA6)vcA0IP< 0#i‚ n1P?yniaBw7r\)Gkz9n^v=vAg~y1_΅+xŃySc>8'GP>6z S-7,e6#nzz!%7{f=2zvޙKtzTWy=9H fc{eA_.:9w'l:nMg، 6M52-[Ql1;74b3o~G. ]JeFR^fx0?+IJ+CuZAx0G棎3b~@Vּ`GU0 }`boZ񥍜כPҝR>JIo#|wθĈT~w-?窰 =OOл/DyGZqיM :RV_М_$HVS t+ F. c Ƿ+md48]?h$d0rB>L/k.>ϱgφO7W&y'bM{Џz{ߧ'bFo>9ˆ`d"6º卍+NbUju͵7h9/L80aOq .m(j6!㛛'V9~ǂr{Pg}m7wv>80CUsActS`@6NW/o-cg DyK yK http://ifap.ed.gov/eannouncements/0914FFELProhibitedInducementGuidance.html$$If!vh5#v:V$l t065a$$If!vh5 5 #v :V$l t065 a$$If!vh5 5 #v :V$l~ t065 a$$If!vh5 5 #v :V$lx t065 a$$If!vh5 5 #v :V$l t065 a$$If!vh5 5 #v :V$l t065 a$$If!vh5 5 #v :V$l t065 a$$If!vh5 5 #v :V$l t065 aDyK kevin.winicker@ed.govyK mailto:$$If!vh55#v#v:V$l t0(655a$$If!vh55#v#v:V$l t0(655a$$If!vh55#v#v:V$l t0(655a$$If!vh55#v#v:V$l t0(655a$$If!vh55#v#v:V$l t0(655a$$If!vh55#v#v:V$l t0(655aDd CTJ  C A? "2[d@]8Wx7D0 `!/d@]8Wxq("~xWl$ٶ%V323>A~'`>[uwMzMdI{O'mDH){HDNg^{zo<ɟ~?y߃O<_a48>8`f?/՟;_C_Çc_%&=ڃI&=~O`%bs~~ޟOnFͿ|2'c'MQM>?=?Ó'?<_#}>ύi'_y#g' 0.in<+](Gۉ#!D zNFqeeAF?~3~Aț~NGl/ G~o'wA{FO:?dGooᵾwDRu> 7USB}k|m v}=vM gtȵut?.f=o~nBX|SB]] }ܡ'+y;W؉} зo^:oakSOv:׸_ˆB7&/xd濇0Gz; t[ aru_:IK1q0I~8<@f|t?AA5ܟ"7soKِ?pyGz5;A/KbAq?ԅ>hW^?CcQ/0f'HFuke 3} ~}P.Ft$0B5=?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry  FGjIData WordDocument yObjectPool IGjI_1174366551 F`i"I`i"I1TableCompObjhObjInfo i4@4 NormalCJ_HmH sH tH <A@< Default Paragraph Font  @Vl,b$wOah|aݟy0[ @|( n D   A"B S  ?}Ct@ @UnknownGz Times New Roman5Symbol3& z Arial"h::!~02I.R.G. jan.keeney   FMicrosoft Word Picture MSWordDocWord.Picture.89qOh+'0 , L X d p|(UNITED STATES DEPARTMENT OF EDUCATION Normal.dObjectPool `i"I`i"IWordDocumentySummaryInformation( oDocumentSummaryInformation8w      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnpqrstuvxyz{|}~% bjbj%% yGGl yyy$ JyW"yyy[y y P&r;  0:: jUmHnHuN N!#"E$#s#$ #%nSwOah|aݟy0PNG  IHDR1OgAMA pHYs9<. IDATx=kq=3{{~ǗHJd26lKIdDZaD #1O@SK(Ab$pDѦLI-E$!)xϽ}tw>noOwOIivz1Ơ XIY}! $Bڠ@?A€@ 6TY"ʥ!Pp.'jCB mkޗIwbX3A8DDDɍ6pRVzq3M#3@ts4Hm%! 9u ,h5 1cTݭ[#4+$ SPMknށ!ԃ+^>wɏ[/=lf`0ω[NLu6X5`"g^`lħiԯTHWG.8~RH4:X&5ʬ6D8)WFcRZr#OKsk=}u^ah|g\/aU9P䞸q+6N)HT@{|.l5_2TJ 50:2˷_:_P./*le{k<<04^(r}9;j# t2Uek)"=P%dݢV`Rfi9X* C ,ǾuK[.U[MkC{z3ݻKr6;<>hc@pGN`Ǩ!:&)QFqJ4WK[?9]nޘrޕOU^&͸+ySZB{F!@HfBRܵO[;$ۣ5Ѫ F\VPnwl?\=Y @זuYfW`llWa`|hb?Hۧ\4O[\4lj2i$.Q|XL,WAc9/>+m2TX+ N}(WDk*^p0W@=B [wlIDlٝm : 24&, AL0TGr p󯽲\eGGC|ԞL6GΤFl[9f"s-PJG |AbAB;$$@`Vp>/[{ ;:jkBMFqqE@C%k*aO(Ӳ)*; E V D%Oba,Xj;JGh),zfyeSކc8mGYbhD!b˗A}"*͸nL H7bG[J ę -9DXɕ ɷ61 yo"CΑaEx'̓a1}_v8+(u84*w"SCbтh[zmë.]DhsXQvcVǮ6); WafZ14RvZ0T Ăkfhi">HVK[tQBָLwO@@'1UyqH@Ֆ ;aZ]@ 6A (hSRZy,FRj.CYBa0]žCl[҆LF@hI6DV.Ŷ-"i ##J]0s.4p^pƪy; ڑN RbJIۯf H֨B{vZ\)-%R}I"tw|U@J6R;]ؓK"nl+ X=Zg,pQ.IjaYGmVICAT|D>hvV600$)SLӮemgYP!QJ8Aܫ\m.;q,OJYua\2N][Nuv OT?W)Am!_Z{O)Fs+ Ϣ tEKwL|d7"~>tX_ E&KY ܋f%^ڀ_EC2]WYjƋ"3#ZJ|Xz5*SPe"IH2RZT!Ņ0DTX0,H)U!Dj)v0 D̈́26wR1 abmIDٌB%@ʩ;*\Qmj7~byV%±0sE4fܡ[ZѦ*|L9k]̐J9ITjBE) 9Ě|{^cVA0Z$,8:MR8!3 ldw?6D116KJ6>q.yX'dܑGQaKN+jȖa)׈V [.Tڛm,2@GJː֤hv%!p$R W]JX =ަ7Q! y.#^h h< "_k(-^Zjy؊, diJcix(*hyO 8=m6橩޶D.CQMrsVaP;Zuh;h zID7 D.؇ϖbݧ;ESZоyLh?` Ou7h BMBo?-d E4bjV 7x3Ȱ5,6ճQ@XY.z{h‘({?E`ub~Zd2tPCGnɴALt_2X@IYJ$ %40ڀ(Yczo T羸,D Z6z@^?ў(4€zvҖ*5 g՘j;YiEi8Q>݄<@D`T!f2 iR=/@|q-QCQ]K fWyGK)})JQ,QH8&͙-SBv= (t\6#J @0ËoБxm>e% @aS3?bJH")sEɷvѫC(@yߥM& , BŃc@|Khp&ľ (p覔 2GEB*Uoyye.lWwu˶Y-B"zՉфZJLMgݓCJ&зU6օKqސ,Ňm'ZHIX9t[nti8skuw׷JՕuJQZ$0.YVIay;M-HB6J.PB }V:YHѡ݃c}T =htpئL3V,_~g"RzRj5L66)dB^uqk!FVI nCHmk֓r<%CA BI[f{ >p䑱#%QV' Xk3Y_ $Z^)_l37Wʥ &F)0H()dفh'KgpC`!<!`@@0tu^](n,.n7JSvK\ش%ىᾃGꙞM$ 'p+`;qJ }OiOGam|~F:-\Y }& (cGAgWF|ڏj5T͛ wl\zeie䲏c)q{_8k3E,t%*A&95V g$`嚇W;xщc6ǮxlT$-h]Vj,zro!I#Ku=H%&3`~']}oiPRTR:C'J[V$ᄑyECrҀNZBt<F\:KI#R8=;vృ#,b'%@Q~x5pktii;C}~Bͷ>#*%7}xz`~}~ū l"9S @Hy7mL8ny3ݓo}a+xؘ iҀ :a<+$fNїσ}vԥ5$=}CuC( g̮.-B \6jH!W;?Z,}omw_wsԮž}S=Bm B`i|.ܪTk5J)]{'GO4>q:M$ mT)f 륗^%"0A'ȇq5/!* 7Z)|⩯=?W59ۛ7.ٍ ~}=ov;щ{R_G.]9|Hޙ]L#y̥\3;s87ي cwos|rmǧW u=qԮeoXxUlgӶU_`?>R(|&g&JT*`ڳbH7(j Q1 U}v?~yrF a665t>m8uAxX0 xtm;I/yus66?ޱ?k/.Oo,xˍڶU&dz.PZw޻^??Nkw[o_.oU `lF# z{#92\\}篐Jiqv?:5GaZZ5kf 1I\ӐͨRbȲkpvJči_{'#VwG82@( >xޭO<{o~~ >JD_Y yx?*$pܞ{@ q0p0:Ȳ{\]"j%m3/]A @̠Q:}O%mԏ^|O}7śbu}aW>5==o,?&ݩ%,Vp5MVX{G澌("M$cz>>s2)H~x'|=I` `k!Z9ܡLmV=ۺѵi(@`kX$KTqkĉ3)ܹw$3i$N;M͒%JXDNI4DIoyH!yk]Z:RTGstCstUbL4u |+Ӳtx"Mf%YD4M|^[e}N?:T2k"i િ~JKyuٶf))ٶk䗷y/?:0_׮-۳#ߨ!T!I@!m< y,*QD'1CyKwIzа(DFe##GxÐ>yW@0TE/?vES'AEb8Y4eiN5:4<+4:pǰJ b QKͣ@qܪL(@cPn(]tZVJiYYl7:x􆘵Sm=.v״ͳzuڪ8VMQV7D^39TjAKS(1PT)Jxvsw-@Q ʀ!\4ːC@?/38t"*ah(/]5ϗ"GCȳ3$&3?Ԍ_W)J4ώ[>Wbcu ("֞}+ Ab 1KPC9R2RHYãsaS@dR C\, e~ޯbъ}{hw?řw @g>D^J+RKGѤ#,I@ 4?c b σE JD,aWBe@ r~rĉni׿Ь( %|>5=]H~߻vcru%{\(K=<81璨OTFI2udJ@rFR~zP (+"a¢d`rrNAnmhNa+ ޘD$nQZVv$gFN {W` }?s'HGf D׃. kB]~8ˎYnf ]@D*)ߟ><7?OkK ZIᅓ'?Ӫ2wͮ^UY٩KiethO\=7gw9'N S(v{LyEɱZ z ` I1M}~G (3ȹlAfs妚 ۴6)y몓N]i~4^EFvwPAAaݦ ? Z=_-pB.Zϩi- 5ygA50,YDLXp>i)H8\/pJe%:\E?`Izɗ~(289-I}&(p/{vv b$ y*o\UQ D׺ys~eEƑUd@f >j 9gR3itڬ; }=}sη޽z.>9t΂pQEY+ M+̉ƋP!-(~r+X'oTkR߱mgQ!,fɬ)k٢ G[OOirb"1!,LDl " Z pXthS*+eV(t%<`%#LP@w xHN e8u"PZ {.RH'#b yCvϜvEe%XLB`2N\WssSt=72-YUbP}xR3SաZ}8ŒDFUQ`&gpd)zŊ59*o0<8~lWx#O6D%%%d4Zd>{Gp>MMRQ 9S<738((JU-W -!]^*(E}̗F]4+E %%Jo((˯_mF˯"&ҧGo5 a,S~=9YzD(_m#=&5)JQ cԔgoTfuqlBtJb @ᰟQxwT"ç]q;66,[yjEY9nFHK lv\>z~>=\R!G}U([zcf>d6fPa7gJ>(;_Bap6W⢼矨2#?b?:QQhQ |kkTY<A972xܾ~~0ìV}c." h XôWd68rgWkTa,6ŴZv͊S9q:$>=nڌDv;?>>szǜvhQ l\\P))z6)Q1UH`'PrN߽ t~?o=ٹ haV]2<;3Y{nPKsW@\ ny{h>xOPTfhP@B ejݳcs l߿n=ʷT!B "-U"{@]uquWMݻoÓ1&%|F(&)+ C,Cg9=7niŮ_(""Syqb i+sr2b:].%Հ䗦]`U&Csw>mshslεM/ Y*)1775Ò*-|Oxf^x1AIjD:rIgĻҢmȝCASofKኂW_ۺ2E2 j&9Ƶ6̀֬ ^wZuD07~|E mMmWn_.Eݫ% _|N`NN4ܾ8fYب̚$TQ:_fmMCv^JRSFk2 Zc P‚_٪ańm]6gfi (G sӍ⠥) %,%ɣPDK2"C>5/ȲXß_楪 +[O""']}lg!`h0_|~0TTf!5AA~Ŗ@P۱nhhxxҌ1A̔Af@P@ܹ36aܰfUeÇn$s~Cl>t ųZX0 \82mV^勏0=@ OvN<^, oZ^^wp}{3S }kcId4t"cj]tֆ_xqW~eA& +` 6l/i.6BIb5FyE_ }&,eM!R)Z_^EEtdy͞=2( /9ב_W261K$yrhƯ0b]hsTAKN^Fe8~[m[jsjpx6C# @PfF0>jYd^׮˧)dh9`W_wL{uMfoų mc{k gf\jiE*Hpˆ/δtM47;dN8 L ({w> 0N!je9u*Ɣ#$fGƧf}VU ?k2R$^4S3Z'~$*3TD-." hKV$<@Knfl1t5H[ i[إvKY # Fǜ@08c}IfŻܺ|elƊbt/33ItkjlWDYyai @@-v,tZOfILj2eQJ3֗wVno)+pf:D$/XhQ(6czB̩Jךch )Y2M[r~΅c_w+ϣ)(_Wvit8B=l:'g=jDSٷ5?Ƭ{`{>z: 14dְDoF..8"3 qMnAYKDQ\DB ѽ6h0&s5R*<4>ym)'#ìѲv]z\?3F"AP#n( MV@$ bA0(3OOLLHMNeeU_}-tvm#תmھ>{׿>ZFҜ8 fӞolٰvGTJ{a]mİf]@|?xi#14 q:/-pߐWE hܺNݺqT3{lxx0h;wULwcSz&Srjr6|`x(W%s铑h <rM0=|)yhёY]*?U" Tjj~ǫ^9^Gm^i}zAΡϮ^[ p,}̂i=^(Vsǜeѡ?UMP `Hv{SʢDfc_|NŰo|bk&>.Sw:eC+N ))MgU$d mMa)1H$ٗr""DDi{>6)+wVTT" gNasר)/^f9ͨz8t(DQmgK}z $}ɵQ̼|m p$3, vǾ|ǁ綯]TQ]UNAIoϸ7(vO/x29M6o?{g3B=+6V䪂TuVY"ZF&[lfD5oX_R\mx;uF(5VS"G hHa0G-^$B@RŠe )07=?5#Db̞R6jTx<BzkRBDXM)F dUSuu-rX!D^D2mk?_wYP_[irkUń"gZZ+k!8ŀFD]|6dSUm.ɧ\~ +Y =>YLO_.ޣ֪}qX @Esjd笣yٙ7:Yg2W]:go>hXpi5\of𧇃|# WGKI-6)>Ȅ)ґ?M!ș3wYPXɃ \}'wnIelMWg&)fèu4HJa|K3 ==f";'vKza9ݻngͺKg?p DN4/]] ϊfzAϨ)oAJ L)f"C0(5E7:Rj+h 8ya _靲s/lܱymy h10^d1xCR}B95 F\.gWO*(Dd" |é,b€0$$]csK}9̀>^gWՑ\vǵkC,!>DDua_Y MC\ՈSóܺg[ "WBlږ[^eӂNr/9+Wx"pȝٵ>3(ῇ@Ah͆҆*DM?uau|ܩ;Ss?F~?ik~5 d0sBehYO*@&֛Aɨ(HOqf]^步w'ov Jkptoڿe[mf0(Mұ`=pAa]rMa-9}ʲOhog)~qO5]k16LEɭauQ&YE,s9$$h, J4X/44먐De CS_ay,&xŢ=^$b09v(!6a t7.H}ϿhtH}>͎͞BBZ}wFn-Fa!69f}u,i(*nls/V}cgnK*ՎYy{@I2Y k)m/P38m^odDThpb_Ř Ck됟R$ l޽&ޤ1pLzv 5erjb]HJ|( /+Rϟ=, è$=pC7%'\lt"|lu̝c'j2Pq"`XC=m ޶mLѼq\OPA,,Bh7ȁ~dC 0cX":Bɑ$u+3uۆ| IDATY`R@ ow;a_pp*p^ؾZCdџ띞xE ̀( pb_G؄%.#c\^cVS{3%ۻN˘FAfnd'Y\>!yfuK.:1Mk5 2 M|~}6LBNZlov͚<D}>0Z* I!~6),ֻ<6SX]ànY홞Gj?~$O{k Z !5N MM\啅*c(}Ea%82DAD/2D؜H2\) BTlҚ_V@ÞM@RS:wu,.9fz!AӐjtZtFvwH .` mٱ2?#VCB =ڕ|\>k6˿<6%--$?#ߟhV w;:'qF%w;2F^A556Ÿ?[VdD1p^ Q?wwL N"h*Rǭݵ+]2vwܱ׺,|E|ŭqCuel ٢E"/e`W@T)$bQ.Т+]Kfv6ta   .c  9(Y?zM!zE,7m'A BaE# ( drS}s@|6ׯ~k};3>p+ efD)ȏY ( $ܼv]Sr3Ok)%jbb,MC~HE޶,& GSu'xw>{od!%$@H׸er;ՅZ>='d6UͱW[焾0<&w}>G2h<Ͽ;Zkh~ Oemq$ &*(p&B g\Bq1xXjP۽ CԔV}3If@,% )1*Q8)1{G&]*57;(Q@po 4797~C~lu iI[SZ,ͭ6.O9=_o }`UhMDFf)LGEG^W"n.?kkDjEP$':2d[fcco=]+Jҩ/{G<""XX6Fhƻ}Q:Q*L(ڨ\qck+oݝص.,YK4(X׽y):B@VTZvo]ѻfc WB8vY(Z+G&O^MRxP|B}KA#wB }h޵ʨ$* 35'n~mO c#u?>N9RӒT,&,6xݎ+bcV(!"BMm'k+TQ7}'IS4B;>+IG(tvZ,-rU$]Ӭtf:Q~dA/wvCaB" 4 $lېau ,>ސ6}:ŰuڨjlIL[8~PA ukb0FQ*YglVa 5 µ|'*2Q;nSP ( JڒqA$U1kR vHiZ3;(D?$ u5ɔ (~^2c${ u‘#>OӜB\t^gS4y^(Kwo/*ZF mM1'['GGřz~\Z< ߗVGQ1T`lJ+>CBbqB fQzj‹n|vC%Ǽ{hnl P̜}`z _2Su)}_|v!`P\oA gr5ʄ1M+D)"( J,;+= p`Fh׬ڽ%/'8ggoݵU6|N?V$!p#4']nA  ;ǭ`œ3!٠.y/+VUǛ_Zb0mu?Y^yZAݑw4 Ζ{#@d 6ܜ._}@Iljvt^ !"J&R4549P^^2-_]]/Ýv!UUz`PXk/y*ݓj5K]>[ɵ񉵕ҫ^}y޾x=N/~v(eeݹ?pvFK^? 8syU3OlxWģ'235F`Nyf~OVwwڐ~{:1H4Zs;W0 B}"*$e<` XE/R>//5 :ꝚKܱ9DVEarI8<}?>0p:L]Ծ#?~xzCIwd Ո`Jf{0 ݽյ{[^ySOɲBs*N)(˨*4CM5Ey1 Ղ"2wBdqeQ?LXF!JoS\vr.؇'$g|Km-hV3we!+w &K0yOŚU/=2brUNAQ0O= 7L\΍ywuK -)@Q: s 5hlYQ[inpYPDJ@"f@aZ D'2frb{fh5D?=}QkGDE/^761GlL{w#  P TV&[^y\)b8zigF62P:9t{hvCYbQYlGs UTVTeB%NჁ'* UWe (zFÍ?:B@?T0"838t*±,F..0ZURw?;mqUĘuEW㪔KխyŔ%U]39 U][뻀=n NV/ʩ?t4X(񡩳~TåӒ< #X\9kN7 ! kV-\49Lύk72JKfjq3y {ۓ< צz|~]1 ZoIE[|.ݶ{[f5#oh͛c((Q@FFlMTLclzuZ4=LrPUp$4_\Y[g+fN\FPddGexY)>/0F}=~C5J ȁ)D7Z IX ÁvG]d), nԤ>w $xEKl߰$?еUO>c}lT,@Av񱱬ɞy1ejJ(+5EKMx4H˵84?'ԡ %;7&F' xREEA͒¡^-*{,.lyՁE9@1Dؙ) 5'l:G_Ie7Q-9qF[{Vkdm>ݞo|%_n^&'.tOfVs`6t|iDF:T];9E{^f[nYI)T?xud]m?uRԗ޾$"HY rDM]wUTLUU':uD"0X, OW_@LSXGZA1 כ>5_8=''}YHd9225:E!(I^34s)UT=aP(DccSro{\0Tb,cM6myvԅ@8/)1l,`adv$ў13P)CZX]xdH 3e/n7e֭2YịvdN)c80/peUUIIwfplda&́_F`ן$t)١E-P$vYk ҡ9~%A Ӳ]D܌O. 0-7D0tUyYA捦K7p#5&R|z=~D@Q[o+Ytqa7/p\vVtLX.TڹcݶeJ lt|rkŤ<#)ITrEα`P'"Q|iM}c_0Sa`lG)s2znFxz ?u ƇGc8LҜ0EQNhȯK#Wۡ0wR ߺnFJYcsE\ hƓ &ՙv0ǿeuaԀ m7{F$R/.z`|<146]^@g`` LU]oxKoY03;E GmUKM ¥.皦PFDWԚº%҄ Kk{'c1jmq[xquxhy`IO/?̽E9C/H$B,Ƥٺ2eb<2ןovQPtzj߾gꚖs:6`rcbr$IU-=+)/ZZra!#{E.*PɁaJқ:uEӃI:sA`!m@x4¢ܴƖCEE.󋭳O.Z[p;#";DU( Ƣx4)5)9@5rڡ4!aw416U9Ϥ [00Xb҅_ɎK+5ןwV]h?y[`r@䤤gVemقۙUy=~Ǧ[ EW8 Ϧ׹ຼf+7Rv\k/c_8]R?627;|"H,]՗zd/(/d@:Z{;]wlfFi'Z_1<:x|{aX\L5;UYOh1js`6=1s3zֱm+5+W<HKݴb\T)ʯ,Ooz)lYrM]d:e+/t㱱h:PfKDzy-KR6/"#2A /^P.Y#/< fz^L-Z&e|ٝHmJg5rS֛!/H Fږ]Jl086`+[: x(̴E[yd>C6`2D tdjv2&`۠Qʹ,z`Ϫ,?j~#{Geq+qHÓ!T ӓq`db17nY4syt`<9t>gW܊:2:6 nEKփuUihc7O wt:-]dZ~u?߷T\aUbqòL; \aN?ٰ,/ O7)Lg][6'߶̯Ac<Ḝs!\j]k<*^k˶_KOZ^Uqx=%3-Yc[˲u!Br&$(BfE7w GܯK ԉHsKOg#@pQQEi:XUha <)In?}͙q8D-ƔZ%YH ed<ݻ򕼼Py/)0x)"> IӓqrCwNĹocS [ZJ`jޑ >{:e+7'' oz|[VƧl\R]H$ܳ*;JB-*(xs+>:066n՟ojdfTu  s HGO1HB p8bE7 !/]QN7tLGG{&b@ksW(- #& X~`DD029ǙpXhBI(t#?6DS@\LJ}MDA3|N266mz5>GItkyXhzf6߲4lGUf*<@>4 Rʫ̀5α߿vdkCiu^VF S:GHˆmxzWi ig*BcT RݏoJ#8IkɄ_Pv:AjVZ(qe֤Q4d֭Y+pFtux$z[|lcey>qb4_0 1>/_44p^&ꙨS(0 vr0MwyR`L`4ؑSR8&N/bX\ܳK Դ=3wf\ͮQkKQ P8H1'c?&hj"(/z#ό#nZ|Y[6 4]P ɱP~~M\Q i@:e%b3W)UWi /?MY0/"xʟ#{.!1g*pZ|aPvFF*Hp'OpMVk# C.hk !KJ3:Su֦ WbŴ-EX^qlSUE} J)GNBjjpӦaxg{= ;v#7U"057YS L1 |%)c%ф !>LU)`8&7 (?4mJ 259/]۱0;7էjK9/_9?/_ƿCiVcT tRp92cI$bK{xhO}IIu`hb+wU||Ns?}R֌}r܍{[6?碦niI^^(IOnn}}T)w-{A?\}l5ϬL~q"iqAҐԙD xX‚ [WKTxxGM&e+(~.7w"K"%[ C2#xbˁϐkh eZ=^pRP'K*HSeٺE{vx*(H1pLeÉ||qӏx,[ ăA iq0 ýS?XIJ,lYYL)yҾLr\M0 y ^{!&855-077/tHnE)+B-L)%Eq-k13>9g\~qJtɤ10:H y6^J˶Ɏ}vY:{W}/{{UCC+?;i J RJ UF-`:&ƕCGd%,+3/TStj6/ŪЍKdžkYnuCGRPYsr+eJ LT&MGq[40i !A5Ŕe$OEMEA^wܠ'ں3200Rs[>3 x2t.mB.9waxpLg$ `@f@PVy< .BXUaƀcP)|XƝlG@ hͷ5 `#p$f\`*ccc6U҈kƉD%*Ev>6͓Xя~xqs{ӧ)/)[X[d&xpkg i\`G8Tj=ݖ]\櫇A]\fig'[>}mpXdѦ%Da o|kˑ7yz2QgX=X{XGyvBŒZhID'&&͘~[Cð4Ӧ$V 82_ˍa#ַ_P|> xbZܻYmr2Mq%)}˒y`} bi,ilDeǎ]!q;kZv҈Wlby{`riT+8Hjo5VnX>|KD_ ciUXGk b1Qs,@AE 57$AΨgڲ ~X?1ŸޏqH41 +`rkMGc(b,c?)Qg@\[W8`'+3t ԊʼmY od|z32'L`L)nŸt!%"^%KVIӦEاOjA~iPuOb[(F^klj0ͳ.L i& {w4j kkSS 9'm3)+f,- |CH_zi#W|Kekbfvt(.YĈ?Zku_ v N4L2@ҲÛ7-M0+ȗgtp`vz{_ewq |r}k~P#)II<2t$`3"UD`EN<&8UBAb(/Jڣ^=;憵'(7Aǎ]=x*^X~S:?b)Ec"$c$\dI1?zOף &54wOMMO "0̹Lt7wAjǶԔ #&b#'^~ "ݩh\Oœ2`iu*(~<%-0@~Trn\F\ Xv{}?b<էpy򊼩I5*Wױ‥̶'ƍuk&z")Yilp ”ݶ_ Vc݉/ $ < >pnRjJFjGW=CӍ)38Ѧƺ-[TzK!J j/rhUe! h^%ηwU`j,Ec uM̭@0R$6"iT+#R2R< ÆM6oYH>mm% &yxzkZ@|tcwoZ EYa T TՔ[QJJ=A̰T#,(bʏ5kϽ ݝx7.s?ikHCCLOѺ.M+He[2Hp]A t tXǑWZ>HK BW.3S}luAV t|8?pyyUAZZ5̾[XwϬVw㩧g%{ťS-_|۲ULb#Ӷp6N3DANr9fO+X1 ixsS[ U'_3ܸF(Cj3 GʖTn_$,')-Ww/($)W ʊw??7L|>H7>3b ɑLIK;v\{cT ٳ>/3K_lC @p^ n A"#C?_S5Q$JJDD,vyfOHl.=s#`.}ѯZ Sq˴\`:bbb)Nl (Ym+cWE#J>0UeLQ:q4c"uuEl7rtss^W &qg`jeu7G?O 6wMݹįCuM.о:MUٓWFMB 뷭0&OJ+JJ S 7ZzRM8eוGHL $Tb*Lu\u0o=u1 z)lDU°}4gO|q|"8L0Q@XOBO@18 SmÈZJ(nԈT%hb `Y,tdcN /,ʲЃ25FOݾ(%r['f]~¤xVnq!{&(@o[ ohnKخǃa44OMn)`&BqOk3T[j@`+Ԕ- aT/zgEM},~*Thy wƕKB!O˯ bLa?f<))(yOw`h82<?0 ln|](AϨf߽,]Fp)¨v-JE X_|dG!]a=[V8xe;^ƾ~tW]m磣W6ܽbaYo8v7a@0Db >ap NIp "PTQI(`$x–Ae0a`>ukU;J&2̚ĸ2gN}9A$E"ex|lu?l<2{S)G@dĺ7㩁Բ,_$FLD#_[q1!nq#qtgz_Hс'v׮>186h^IdtB$M+&ntL}h #"&1:7l^X]mč 盬Xԧa.\Hxu2hQQKL ey]yrҍw/@ӆz`6z̷\$OU,#=&s$Bplg{۔RYiu]mm9c4hu@"Nb8 ѬŭuB+K IDATo~<#`n>;'B?FЏDJ"SfQSO11 2S}{wY][3\ !0mYUnCtIUnc !h8a=c96yZ*Rh.H״׫Pr$HB@FfНH*J֎UWՕv9"!9ÑA$X0 ;iO9#/X %D#Ý=- Y2]NVme S̜ A'PWܲ[>& `c&&@8.`Vq9$AHHIN7n+ٳ<L@aTV\h>UWЕSG/Ymb#ԵGZ|>Dy5$La_ܪ f:#p 4Iz$xr)]*@B{HTpL!R%CtF$O%;n,vU $QXZ+/wXmp "e˦eW?ʊ<N|=[߿ip043H8w3m^grjfua+ +CR$)I |rU,r;w<(ِFgQ\ :s C 5@ˊUןi{3]i][YuĕEE{0"5U{{c(H 3 QCSB4peIEwuq벽|F̸sDme6=fsN0Q s]IC$2-+&y=?8"+.Ė8Gۣhq%1+X̐&xN'cMO/` 6m>CϻϮ>֫1}IKJz+uAa08}#X*z Ϩ0 &&A,:UQp? *=!L _ނ@,3+Bq&!s> ihVi!.楺`a~`Vn տ|x hu% RE go\zI df$gdV.?]`Ogđ)b[ _~wtCU* G׼.a㖩1 `X2)-E{\)^Hض%M@^ՏeLE%i9+H0ԱRt, `rq Db 'b=]#. " d2E: Oun#b7$)h dz BXPRVg&# cds` @'f/nggfDn)W`=}[׭Οl;۴|'3DtrOڼ6+G"x]ݜukQY,2y hbxMͣ&&45?uʌ$/K.)YUk]չo M M6S\+0 ':ܓQ,H Ш*u(̒6rmP)]XL_̊{G ^0Aԕ" Bt_Wpu~@rιίdvMh\hiڒs\/xų7Wq P"7@΍w>7`\een9nZw@f+3>fA)H4')‚>!@h]yifd21nz!uS: ^iW;bjzFҼz8d =. z~w`CNAHt?*Kg3_9+C#r”x,>2` @euW/PuiD/`F[: g߿cΆ#\ֶh;Tږc (.OQu /Ʈ5=Ӿ5c/'5e)9>`@Ӱ/\\V2PZE[Tio@0h g]y`Зf1@!ů A:\O߳ S~]2vmw˓>vo_B*<{G#w@VzRL;=/?f}?胛#ݸr32+~xf/ _Ύ~cS~nGGRCA6[`PH<у 9hĜz L`&L)+NmϽ_\: (n} W+ҙ߾~g"q‰߼vW/kIXPT[v>(2 ݰhD[{K1;7*V-,꺮zqKs'Q4ZӨ @ Sw߻@GܰrtL=5i\î6޷iBT|RLe%H; aے9nQ Q}XYmev$DbV%yݏnjGPœ-k/YEbsp,e ^.&pkԮ\g߿iUF+5Ō#!1@C4G*Ԟ] C!X'E;&_y0-g0 @X /#>D2Ɓ<`sO^7;bWBb *h))GG>5<>ADs?NJdH:$0 --O'1nsE}e'{MXHyM嚥9,) ATVf * (ʪ?GՕ3&>kAmXDOJ֙$k**(H@Vn P}E,. ׈%GϽwv`{ H")H$w۱e;Q|8qlljK,EQEQb+De̽1 PvvfwS{ 3]7  v9)98Чج7LfDuM\ x`rM R'`lD:mk6.,H,̩(M˜D]yإGU vO@,]iQw#6ʲӝi$[d٨p!PLN7/IRf~_ ͪy㧿_[bF:43PTlEbASx#(,Lc #f=*U$LƵ`3:횊$8]Ù٩EXe|t(5>~F!;?ilps*>⭆/p_iȘLE}vLxwxӭ׳li"8\V%3eb}/?Z"008NH]9  ~ CS#g>cdiTmi0Ƈ\;ǖ̄Yb)O뫪7S s00,D(~5vS衪ܜ+J>9HpXeʀjPsO͛6-2X۪*u,]`ԫu~,OON5 Xbl] H&0b&r9 Nsq͊"UW73Tg&EQb#> ,Z}}ѻyiyOSou~ű/pĤo}gϳ{:e@@AV |>HƀQf`€u B[A/#ckdpPAj<,t !!s u7L$"Ȋ̳k3,`  (|r7g@ bs0l>zev䈋yh{Yeec ry1)q6adhG?:o$ k6fK"LNt4)0by}~?N%b9¢2MZYę94p>;ruE Kc{}~Hlٹ0~x '(0 y'2ctΰ$-;|;L&@4Xh@@@p{thlpq]Hh4' W|]V:: Z F&zz{~G4+q3 hLIYA\Z=a$P>!HtS{{cxtx(oP S(-IU3;r 2FFMd裁@٦n֝l+@un{L,kz:UHHĪv{9RMaL=# Op j.Ȋs:pTG?lW$سwE͖{jc2NP#P=)'OwR aH)М]?QjؗW3tgJ19sعw;KrZL" ]#'>LaIq/uޟ^{@1~g/oNR#?P K@F`Ե5 = $ZNdƀO t8)$)VIp׮5&$9t 2bZT>k¬HCVv䞀5ٸ2j'-fL^u\dYf c̈́kL 犬#kl|5vr3!u-AvLUgۣ1fKIX~h   R@FC;pAqnB@!6\Y^Ҧ*Ĭ$' W _؝{ ;yD>2Sw64L54vUe񜘊0@@ t@0̄Ȇ?ol]tŊ #`"B#G[޻j Z:ĕ]LO &V\[7/S)Gd`oo|`C^5B,>NmnNSݥ"Ivۭ ۀOpBЃn]'{r3FݼRk2I5S$DXMG7>+R+ľiI0Isɲ҇vT̈`(DKha0;~\՚V!"7n%@ ܫ9$#J0BIY/J]mwqzY]İh@a`L@8 "Æͅ>-i+g'ZD+2]<}ƕȨ(@ՅçnT3Y\n?탢Iq3u 9}4wm޹?b&@B%D +DD$)#:bIqbfkݥ ! lz|M^|ڋէ]lI!H5G7*4_ /\R T  Halhs")%јVP,Y,_BrdpkbGDqy}U @}u޹5kBIpHʢm)u7w^dݒHN@:C'98殯ܙ`պX ,Ĉ^'0f)@,8}a߇Wu tfj_[8ޏQ/>1ҊBL-u'v#$ $ L@p}ɍ ]*H\87jwd5\. 28}''4"}fEe䍷N~PHśV9l$Dt.O+(|89^9uҀhq,YZP)ȪDf^kQ4+rrN O:^u͍nZ&L0"bhh:8s'ՀJլ@RM:Gy`˺Fa|oKJiOIvNMIn-h]o}r"-$!tc3oQ^S IDAT] , ʲW)̈DPuseYQǰ$$!d("KEQwd:.-vBX64tɬc uj  ׇ>G61gV8љ #ÓEVDH@!tCU}3ȨWݳrҌxIA09ɧ7S 2" FA]Q{ƥi|hpfhiyAM.WW]n\|pφ$ {s!Wn]_N4R,\F :;@gU,rMmh=8^Pm b o..h T/;ygt"lYHB1vSXxĬX`P@,V1#3aҌ񩙱sU 3^e7I80 Dؒ⬮k:/_lZseI G d $7> R ]QQT,Hu a=lM2o0D/HiDG&ڂAv܍w? =G$%("q90 z;F?7' [wl(U@$Td>W_%69X? d{bjO={ʲG(}r! 3~52!G t"0P&sq$s~DDМL3;oKr@b0s@##)ϊ9Lg- wL;wZUX)vC0HEw83łbsKIii8w{,V # @ H"]цXdC8 ` M=]V$ٱ=+W, <QA hny[ crIDLSCp ,ɧ|jGvYOn(͏1ɡ iW.7*.(ٳgC˳m& 4$ JA7|mi6vZ}tJ$˹IѦ>E<"7;i8'1t@K7|`ϖsPw]Ep8]0ks Ez*"-RHJ~J][}',/Oi輽fB*ى׫nu;m"  A`KEI+*RdD[NpPTLU!gD`}W`aԭ\Zoo|AЙĊ Լ']aqM%u Gt_\rbyYA  23 GUsSܿ./*dׯ]8kښyZayJS!A nٰr]e0kW[3^,+1eivt$O?oNK}"3q.eq^xx/q[\w蓺W_\HDqVMg/T~=2%B0j`s:Zr㫿͹?~mk8!Z0".^X8qĊu]'/\=yCUy+|e$ntQϯ_{UT:!9iuJ,U7!rO/ De$ :`anu(_)p^ni kOQq^#K® VuɓWRm5bX^:ӻ+ #:,:k95׷7up@?`_eP| /|I=57fT91;/%֌0E}.oIIYGG7^g={?=#B @RR~_}M;6*I 2ǏY$-=@jirl/> a 8w:;U`@1FHfQ r0v_}馆ަ^1{=])vD0L@!-EbwX[T1p^1yO>|ղX3&hh8 ?l@3mo%&[߸/Ҋ:@ܙ[͒- ^,ȷ8׭H6xAb3?󘻭_g/@ɻypXw-L L`K:U ٻJ(31<_y0*S\(coI4l߱2U7?&)2.>23353#:n ΁IiQRAn̒CUmpp`)tuKrp*ɑ)NQB{t. 0Tf3[|Awͯee[6ZeH^ZQYfڷs8?Za¥(E@)Na:0.{k&?=؆;aQWdTS6.ڣͺwer*۲T  ~oW"(0㞢2Q_ֳ9,Ds-(5f&0GԦ鷮Դ [%ڬ-Yp n }rϥK7jGK`(cE0+"}lEAJ]oylj|"GYhPSzAE.Ϗsa23Y(0:4=]K %/TT,z++S$` ''m]C5㵧4L=< zf5 SEշۯVwyKWm^0^:F~r%xVa֞Dh`Xa_}V& /9J|}elң@WBr r7~u$qM{Grqfwc뽋*e!DwO3 ן惋eZFDS}wZqyG,*[}"H!B0r"0q@`a[l]jwu`-Lu HQeH'^cሊp sr\Բ 1(,`L㞁+.:vSWnLz=W7 2綯\gBy#3=#KV&Ett }}c{I?OM͘,lwXb^)3jʐ!ʡ_(BVi PY@߻}ݺuMG_Tը]18_Sݚ[b g=6UV=Gb355A vϊ1N2u]Ii))NGԃiC6,ElG`g?lge{Aq͖ܽx(?I t5+Ǟ6G'?_ H8cO])/`zUh$ BUu]_330 BG8q¹`#+.]kŌ ͉Mox࣪1 R"bMsIӼ``Zi;ʦ'o>i" " r[ß^xevK"4f̜ohf̩?ETa߼{kSE7<5Tٷ^ۓiLk/mPVfmagO¨iv{)Y))1M7UcпdY@0 @ݷOo:7p֕kK kLfE PTi5;.^8INDR@AW}U5=ה̌>ih) ڶ_ܱ"/)77T׶V*/J:nęֈȲU+,]i%{|Y6 [}Npf+b@0!g@X?mjX緿-9V1@CB8z\˱-C:[c2ҋ"3㝶枸"R)ΟyR-Zl4)?%%!$_<CF0j3WB,BA1+fEm z|^ cGT[;ؤ}($J`}GN}Hsb1de$u6 ^R?)&``0u U%%YΜӉԉ"]:#3(3HbEtFXsb:25buq[]dJNk3R"Es|ӮIW`zttxÙLA#\k142;Y8*a~PA]}/:5R6DGIi#nUwI鉙Kү^x3[{C˯a% 1Iyxv,6{~]%H|czAIќߣ;9ONWXLC%6pP)v}~VL7w9 _t둧L#pAG06]uÛK 4c#>?~Lubc~8C1%pc ;l*S44[֥ZDΝ: '2H׈(k\ul@9 h)y6/+)Lp 렫c5O4#̏>~uEqbx`Aܹf"+m]/ԀdID$&X?1QV=)0&X6 w! wd|s^;,rGN{O_ەeLDBENMWy#[['gpz,%@ x87?9{.$$R74YZ@T%'ȲiDADX٤ĬȯcD0EA$UeɢH㺆 1A/"t*X ՙum+d%gfK L ( n~'.\눌M?WF$x`s#[4HxTK(ӯ<8/yt BtC|2?b$ ?1Я:Dt|m1qvLȰ"~p5SE{ݧ^E9M7ʈb@`Zz:'>l(’\JԠF$D"JBXHb*cD# BdG_؝!!5UA;$0,H!TC "WeI%eE tE5Ճ"8wm_-aX<}"tm}pqRP_;%kV t pbȆ-kۙoT?q=ni yP's08M> cr^`AzmzIE@B1Pd鸡s2ɗv#i91%p+Jgh\ XP#2Dhј8 ,e0? "fU 3?ӹ Soڼ361|{J'Db"(,p$Qx r "tU`BP-t`1ѠJ)O{x}u؈5K5Ot_xy VcA8OΉI%@p|#ŜYREF~ cyd_ [*B K`CQeE1#HHE!+'%6JWsIIHN_VvЄkt)D$ŗ.ʦޞDM &0x\.qoou8 TI2ɊkMS `,R:39X0[MRqyo\?9Q A,誮`PÒY1>(@,K}[zxEbEC} B^|GNh3ӮE&X};Ko/۲vצL)FuXr^s{WDZ Aw⚅/庳r'^X>@ +Pq34H&F= /hYr U3~ % ww_\\p{Ö7~I-#=^1ƀm07$tkZ@倨FHWt]s4Q&!ǫPEl2m=ޢҌK SbMm R &>YpKASU& D b$嫊z|}fr!@Gl<#6w 1A $TǹwW cApoJI=:298$" F05/4/O/,|Սu=>47&;7M-=]v'&Ř -)|H(8]R$jAApM&4,TIHQ#45EzPf9sab=8Tuk]hnleD)dAŠDD>ݛw_ZHD"P 8q N8?'m)-OUMvU%ɢ2MH"+qrl%.,YlkWfEE)@Ɋ(dU5 fM(.jt{Uo@RrJ͍m]c N<3 CW~wNDX4[_Ev,6 |tpe{L}6FcatgFH .]܌[ka \˝GN]=b˚w2]n`YO,Q$@=].5lʕIHeN%_20=θ}C#z_ $f<AD"c"'8#qѶY aVt&1MOZ?g̟"u|\"ڒ/m}# '-A,zi`~\_"ݟ{"m bòaH@ZUSc{ה!0 AlfU&H .R?َ!Q6^o4LE.._d"")0#9@@7A @ aHA9 \A \ c Z*y'Gذh*g,X71D`0^Y<51?0t]W$EoNsFD,\?u#2).9R{glvTZr'qdJvJ͹EE9I=8"΁h \!t TACYp (tuTU7)ǟ\ܸ I4}"rbmS^I F'*V^b "fy¥feke1tܛ_ZkI f;%(o!  N@!$ /Ȱˎj PS;JHɂA$@PX>֯OtMLNFƧ~(+ ӓ>FDQϻ{~r{-&(gF0?phٳW[Wj8Xpz, ETUj]fS}KK{x%Ɋڲׯ5ǿh`Ƣo9+<[]_{~?TD!CS Dtq( #`VB(eZٞn"asߨ yÄWUd0+5!FF(duUL(ܻzÚ,xN԰88|?´s+}^J hԈxIFZ}.zn2>RR.K=wvƭacp Qֿ ro{Zm)h4Y%CrjgϮݾ)9&Ze})1T) Jf ߆xhCZ]|#m-9,B,0!>}{Gqiy o߱,#*Hϋ($)Vg/xͳC"V7fŐ {+902l9.睕Ytd@ Ÿ󮲰s0[Xw֎۽oْ̽{$Ǚ80Xcu@ Y# h몹u;gQ،J(Okho~業VQ4k z/T<ߧCC=5'`&$~wgU:dqyYQFoձNh:x"؄lȈ}WV/nUV^/E%'%pfE50+`6;%"}nU~ MmJoGPאb7m J@[6,0I2Q (1%Vqǻ[O΃ (4ĐdjnIIY_w4_Ǡ<ܽ>lN}x&l&'8cC0X#P:BK(5-*/?ml;:oO7IFXdt :a -[ű촑G^+6i:Qw28q䚮D}|uOƵ@2JJ@PsLuMX"!G˖-bCmOUzoe,YcytqZ}ug4F -{8En !t`qjvQWQqͳ{C<+:LGbY)%՟f?E8̕KsRb\^>9>,CUGG=,9VADl" Qe9=+M6cTwdTlRJTֺᢲ켬(Fl<(& y_ 差fι/ceAB"Q$P7]uQjETCJl" MPI~^sŜ9ws{.巰y7kYzk'H12VwoXXOԓ1`8"گͱ…dARTN%H#íg7[o6wF&&Gk\~gF*5)A A(2tW/>?ǫG}WzݏX(]\>;K·?t߻Ҭ7?k6Ԥ2BA$<@G~7X@zp ]!*N05ޑg/[mU D!FO}7/\y~ڪ:83?44P3+`rb~cIX̔'>ۍVXg#|{ohw(A$,$_.<_VF+JOSym8sT6,/(_ B 2 Abf`gN @MM"uL5%j/F!X]>kVpMq_Ц\c]8$s .@=\1C^BI1m|O<@Lq,|~Fk{7V)>{znٓ9yHҨIP=0{>A(!@=@DzeGC1-qƝ;7_ݣՆ v)jM̟:sұN<33E)=nW?F!^" }n3A;U jdS!T)|E"Rnb7$.}pm/d/m?5SOMO;2=1>:6ڨ쮔+m#Eb/d6VkcaicmemWmn7v> |22>6> /NaDTPG/RpFB"/BhI$%z>[B0I+D@`X]ݽu½_V ar%'i^TZ{_9qC^Hf}@JH *͕MF*Bb 5jVJLN;uc3# (7<% 5 w F?;QI>sjnR]Q چ:$TUlQ([5" cnFB,}uփV& [ԫQ&P0!<)H^RxFmt77XVjT~mlzLOfM1\^3(]N'*Ql@mij<(lITmB?Б^=>;9tpvQ󇇠\I)H&k/n@ZJJ V/Τw1 @@H jp/;IAչ: ࢒w:3.Zb(xĩm^;}h',EwHݘD;ۿJ5]JtO"*|eɈ"Ys햃{rAMs{iAls{%8#K3((w4#.:՗Jm1كޅ&c~.-07E<="n NRξex'7ל,9lo)wNCP,34. ޣTK܁R+؝¤3|e YN# N& ̯Nޥ%nsCEg2Qm-gyM+4 Vo&:M^uu~evDX'IW9x[RM1i]!ewY:Vm_uJ/q!S+崹 C ƿrwDr4m#-swxK#YH4yImkKqv /wo5 {|tm..8\BJHKv7z{iO>oZj=]hxZ[PN7O2JJJ$=}J=C 1}*mR%dV JJIF}x {׆i=(^252֦`:j%#KlgrTMg;/\x\aR_8zI̲\H&H"JH?bY_:LjlIENDB`Oh+'0X    ,8@HPssI.R.G..R. Normal.dot jan.keeney2n.Microsoft Word 9.0@@lWr;@r;՜.+,0 hp|  OIG  Titleo] ;(zFo[k*c#age=۽W}9_cQe W[#3c{nzSN1ވ"r|ZJ ډ-(#-KSD=Wh~Z/ qx\NӂI=]c1`Q  L|kw)n vKpy=zoNsa}?Dg9ܕ LlXM喖ʒ]H4[]بW/rB CE齒ifkVTyFw̄xc8ܑ뚧ki'jN_ōxnd vn's/!c]W!Ն*Py͏N |b\mlKKȏȏHt1摳y)cX29le8 -ɤs\ϒrBJ anJ-0m.ӛ͆_ #\VBlk'M6z y#ųgHhwSp &ZT5ːq Xq:+ +}9ZFK9Ź9ٓMYs_E9,$LFs8 Fv*He0j>4n^p(*h#v++|ѣmܠgG qԇn>A7q횽"UrqNm6n%i9La(QQbzhyz=v+,c7jX".2xgsm(6=u6-bPuEEwj;kiρ_wQZ:*`u^AMVܥ3D["Տg75Dylma$'[ʗ2YcTZ7Y903xz} O|o?I#^^/A汛hKmMf.=azc2b Œv<k X}y>9Ҵ]٦,}aٚҙ<օL' 46NuwfjuKqlv+"nj@;("VGM\#Bt|^#4w7׻r-S)xtr@89 8Qbqfvn<+Fi#ӹ22`E&2t6gedL).v罍oK|*vpl~}G"bݎ,{3=ڼA`n6Z_nWyLq} "?2&#re?{0ؚi&KypAS⽩tFu\qyn4Ϻ͉ 3I `'j9|hZ+b1fּ G-g.eRwRCaλ4,zM`{/šbU(d'Z>"pP`ߖ1y!P~~DpnlTUxٞ+{};-#-+NqzvS:xC0䶟~nJQp .S*neiwZ*a$ndm\w QU Y ,8퓍 .:$$1U6 38Ub}e}(xu,ô.*Uվ8؈~UX,>(%tm4,tK| gJT)Z6xΛ)Bx&BsSNNoFPC/ @Ͷ @feR`ntk 3B~ X1džJ8Gl- ):d ]c>pzdG\}&-`V q7|n gPܕZ!}ddX.FCnxcKQn^T&G 9ܰ`5+Kn|:ŷ#?zSqɳ}@R݃_$;LQw''UG-D&lxYYe<\gG# vgf처P,kmbFA&u4H|1`?^GY[۲tD8*m)E;ӓŋH:-[mA,:c vCLܢiO8WK>ٗݻ쳝R37F eA7n}T}߽n_M֗_mGEer(p=ͦ 9ssGjkcPUmTN PD s"3ia| WPt·No*-MtN_6OLbmkσ,v[R3/X DXZvm4G2un_f [wK?&yLe0JQĻTF}/O놋@>e@6=bK汳ni*܀0#pRw8汚ZZ|NwVtf斔*8 Cl; =ՙ4BK+b9ZIJQ,w5#`Z= G//V6W<{lI _EAAlmhKy3X_2 UR`ÊPTY}g sN|9,}T 99Hr|Af?NluTZ/kXoZ6&BàP)Go^F^R׸KxA&BOI1+-e Xu"_Z "ݴ2z9Q`V`*XxnxI<Xt`5 e8xeyb|mdF/g苕td,Wᱜxbiɏ}(^e9Z#7:l\ZN XnS&8 ƅ/ W)M@80Frz%pׁE=<F~_2bq 1lz{;ܗpW{ڬ[˸͍lO i2v&&&5h~2!PɣU'.Fg8[Ov)By,2H,M c/}x`?ijnHȍń>U@]W/FlJKu)y2dTM5L$j{BۻbZ=_1"Ny ~v\ޞ LUF0w[y#DA44lNovH/(ٌq⊪炝 γ^aէa0>Xj鋛ؙi+No\ ڽzr8X۴l[3 I25%Υ߷GG/ 0Nc2&hγ )IhaJ*f']!eWĉc+pY#̏4^W%b2%|vYlD?%%X:A<;AUYi/Cn==) |5Pě̇x?.́xm 5x\xB ' r~^{3CU$x͊YAaquЁb|Yu5 8 <6v >TR>U(_ˏ T1aֈ,89l+5<x"_o:߅B}N}TA;'/ϖIo-[(\ q7s16]MN%?`lm/W;VUl?`7l 7:+ K5]6Y&UʧB9MцtEĴdw Y~ÌUL@pu=s9+>~Ppq}E9RB!ѝoTC2ojCˆ=|WL"4% #;މc Iq^(S)f)* ;nuUxÊ`g~^c8T$X >ch7^Ót. 8?ouu*E,L 9/Ӊ ³tr*AƤ*$l]ǣiX'0R V}‹dnf7Ϋ +txȈռ=>4`?گA˘|>=Tm}:Z<ؼ3w9H/ˊY(B`XC]8{G#E赲5aW;D6.%Ee)6iCil<گx[",mlk+U>gi"]f}%L{| (V/RuZUŻ4J4&dħ$rfIHR:YƦd~@_B$4RV/g92L2ILC8"M©M|Z_a stN1_h . : &:GRshs5SMJ.yew}i~5`3¸_mMkRNjP.M.{/{X.N+IРb5&p\gx9;X1c7LD ݗ=6Pl\h^7kD6qsy4??2,J˝E% i &YLP҈b:1B$EeF$d2iCfRJ Uc,QN'P )D"DTJ@&deLJe *$p ^6*%}d]aș f8]_UsٙOtн6Xf)g3F/nVĮWN! 8jDx) ^4fg1HbeH)|ĴC},NMN -7v5\V"ZLJi$FqN~ E҉Dg(T_65Jb],j9yhPjI~w{{G75P]0P^`^ .jm2Pbbݝn\&:ߝUY-"o 2]fPVʙT)\I$e2~d b1iD% A)25/@F%TWb?ޙlS ? IF; q43!4tr ϒǟ*Tgi2d = }Æ <[J|,&տ..N :{Rte`NbWǖmxپ/@ԁ(@^)u}`Pf :PX=wˍ:{A|q m IUYG꜒]>O\ӨjlTs؅A FV0c`J(e@g2d!)E d,Z\Jg($!@#D?⒕ BP)j]H'~BrJܛI*RiQ U¤ƿ8Xx.ӜWor9TJ\9]3֩ Fk hh2( "c7IaPsUK0;ޛRN41 DP)1eXnd\,g:mFCaL|:7WI( Yˡ*T5*#J@FC'՗)B2` ,$H$K2 IA eU<G]Uۓ34ERߞ%$$ccQ2hY)83)b/-FhyA5bᎯnu▏/ۚe Ѭ )Vǣ>0mⲂ\)F^~b.zMt/9CG]֓=]D( VO`-YqYj:QS<0]_[bH$130?Ii"4I~eS~M%g܇L d% bam0*ȭ߬q!HNE `pDY4rJoħ"gh"&)'7XtyL1etGMxnq`$X˨o+,d=ژnW1:ݱƴ(XS?9##7-`]Gݛqt wl&(}0܁By:fiSkZL"Jļ bє,EqBtzZ aE8wnϮ/_ho 3Z&/AsQ ȴ,tt84]w>/a94&sfkujJĕqjmVǼ`Udi$:Cb#\vi5UDžoό|*¸b: !H6y`~͌.V[ř%qnnƌ.vԺXa°;8ZY $%w՝oli8ܺqƽua86j>r,-|ے6ZێwsBc?6{.6=3;<6 ~=;ZRŠ8 !lbw0R1hZS gPS&hMu ø8/G Kc eʧOR% L:ЗI(^~>XաQ*_4y\<)aA|aQJJtg[bOt7o淥}ЅYTF4$6HMU-@aꢃJs 3k1TRf'~h.yND W<3laQ0n֨+>&&rZl+0 qMvIX$u@e/CEbWXÂ~v]Zu^ɢ0 F{ؤFkB_OE⦤Wag*}wgc/_]:BNhˈNtI1^c2|TgxFL{5EXF 2I ?ɨĵ7o;y7ϋ^Dt1,E4j!P S2Ug4?az+MNAj\XF:/6w&Fg*ۤϥf@\˒HCcAxM0̪q0b3lF͛( vk7b:|;dPhr"A\.1,  x0Uԍf]3ѭbh%[5 Qݲ^\W2Z6K/d9te(*TeY0cAr\lmE!]=fȉJx\ :LEx4_EI%ŝҴ\ymL3)\&ID$dINL|:pRBA6`ArV||L1Ӊ,{[CUr^hùrSǺ zvF[vf6;?&dR7RsK#x/pTj#Vrޔy8#/6EAcTuOvjaLq}v| -`;`,{&=uXsr8aSUVlQsK6poI`mv`*&O I|')TH 2避e=H(}YlLLȏ|.cQD݂ȭi7oM[J}Xˇ|M* 842e(5#e]! bA}i{I0~ܠ}0lj0i|iAEzU>7 sXy?gl~P6~O)8<%mY~@M]3T=C"׆8 Pn;H4J?~x)I.{ёDd@k7E y m)Wy)?qohKR_ c#gKaXsxK`1w6'*@daPXv#> ;瓭Mc|nן;xzX}LMcE xPŁM(֔x<2<5ٹQiGŨ1-.QaXJ.VbDOVU7&1FG ߾)R-Md˚!N]j X\ҘWx+bζn)+ͦj! 6Ӥj@ݞc9Ve̪ո1> @II"LT矧ęJ>#9J&Eą ͸<4 ͵T9^eycλdt1^JEI #x,s}>ى+vKSwet$7_lu{I}p$,p+^}ĭFى񥒐%#Pij*Ͳxe{:-!ĴLcF.5J>%5$=>=ԤaQg+q~/7{.g2?D$L:1Q3o@:qxBminHzKMp!:cѩe S"dB:Eͦftb&?aJUPȧ8O1x?FN~(o۠^{pnvBmV c` d!6/YPg^ME\mFǢwY)\,Ǿ^j)nh"g{KK޼e|WSy<x;eKoY˸ܐ\i;QGu" kA˫:AK E]ޡ񪊼l>G«~;ROe r?ҪҘPl֟nn(BͰ+:R&/$ 2i &%D$B*_b i)}$ ;^);e-:,psx :N0vcYۺ0['ʃZ<.s]m{ ns4\^#4iauugp "틪xʴ!|5!c2@wԢKBGΡHsY߹7fUAv.68 _qpp LU\ @@h6y7S*fqYgI8NOxf2y\8+Dg"N r~([sq_Z!0Z܆ck"ˊuÁ# &-I !+PB# ]#K$d*{߼U&W+S ص q}9ę"%wO:2t PubsoasYbZ`֯H=^„^hTlH e} ,1]Upȹ̼0~2aV=]v; Kx8,e}$[1j7_0%XwJoleN LV^dpԸ;̑N7 \+xu.:8'I'GԖx~}Ug/,iX2:/WY,.Re˙w!ѽt8ﲣ}x N L!d"0W㈠⚠fR%tLV>>aoz r`*.OH&،l&ex: fЭF]>a;|[σ曊';wwUѥ/]Bw'fjV?;O!!nszM0W2l]|:>" [`#.aQäk<ʤoTͦWVvNW T }5U\`Y=VDTBv09Dnp_,Q$$? 5@J"p&?͛rQў_%1!5?h+! Xpt){!i$IH?N|@Y1THR$T2.IrGB&5%iqq9_Wm,IJS![v p j4uzٰ2U| SWn?.{ׅ'JT:12Q ,F}qPA>$L-Cx{+!T,ThC"kjjM:uYgoTЈAR9Xex@nUc|n-ݞTs2ɓlg*_D&vC&?K%jٛ݁Nq@ZM9d_ll+el%IQLNI%D,4ԭROk@zMRpsOnHT$ylոPWIUshITROz/FwY/u0-&S ܠ!P<\/-R#ț0(yЃ>nA Mv޶J MU 'nib4X@V훓A^+ 'mrcmNFĬߙꔉu|lvH>X2aRJ&ǵ<bO:*_FT|PIJ&ݼ<75UQ"Sl=\!,Nx ' A ,90 mYUo<ޛ_1W|L:Ž_hWJ vl,Ǽa^,Foluܼ\v,7bGݗp6.)}ѻ 꺅GO76 przKc<|T߁X-)9|FN8g$  [qy9:ɫ5U.Q@+MߙgɏTb$$PHt.ziDyu?_l}-Øk(oW*r^gIii,рx<.= ،' 4zMG'IGiAùR֧*ńZ.fȤ G͓m\ݎ9':4#3@ft0[ȍ;n델4>;%Eӕ{ +=]ws8o7f?^Ϲ9q-4Y.og(]JQLvz;'JmX}iN˽0@by /ʨ3?OֿGͧ&O7lh~rؓ_6}%%{b6,A4Q A΂I )ʓN"+ x1LvY#uDYh*]r8 ,Pymobg `9mm'74 4r`[рɖr*ksLG{#55#-Ttݮ)/OguD5n77RL ~WbwWf*̕J ;u^XoXP49ysⷐC/'Z@)6bO[MiU-U|Ǵ|l\I,Uj2:L흺`j8@Lg"*M-Pme^oJȴ鮉&!lS~dt/I_A,RHB)JJ&>Q(Iݰ?A"cnN(?אAYpNkƶAɯM'ZokUhȵB`fMK+cvB8?OcM65qlBihhѯxw?Υ ű|Cl@.ŲpC3E[T0媏lyEԹ`nO;pG@ k8 PU Tݴ?;.z8l4z簤olxS>vZ{̾Xϟulv"R$٦w;U2)E1ͦYB70)h$9.ГRI!f\rv 9LM9ttP8RquBe>H]zYphݻ0H}Pͣ(8t>0U_J@{3 T8~u0 }?S9X)9 E|&ݗY _~܉O[]sQK=wܙklV}s_Ǩ[S(R†ޝrYeƬi4jsK¤I*/T<_\GchuIӫX3/b;]_WY (SeП''fɘP%G{ H }*.*5K~wxmU8]U8⍢}3+kJ/~ͼn57*],. ~K|ӫ+x<7UJ%,gKcw&_O "ޡGkY$'a6b}4x*cR k g[ Z]\l@z6u|vⰒ3OCPF#e3hBA dQHKQNnYFGeon8ˮ͉"%tNАC7MPs04{sUk82\bhAľ XodX lsJ:oc\pf{T)g\fYhx|~?/Xb0۔K~S{]- ])\Wg1I:!<_n&19#gҧ4,!B|`j>rXj>+H*Thw"?7]2c;JL=N[Or, ^ԭ=h5ȸ\,F+k, m|CK0j>#=YJ/J3%(cDt2=B:9@H ,\a# p(zG:PZ? 8VC[hs@L)5nm~s+Hei6k򹷿mrبIx/PdlFOkAE{{wTwPbN*߫t9E#B16-'mpp6]p}ޏc]< z(d+EyHã邘PfN(ogF͝:NWUaa׾?;%eҲhĪ7UuoVCd%'rWTxt[G˲(lhYc5"M3]xt1'G Lsûmc3[(7䅅i yNH ai,JJQIr1LJ <>% ܲV٠ k :Չ %޺Z{;j>WXS&IV&Lsm컫X A>rRn_RmeX!2Ézv4e,Vt&7r'RơufǼw0l~\l'2b>M+*L3àEFg7ztARọ!QlXe`,XjȎzI/ RzUZf,++[J8_p@Aa9aօDwVώlA_3 v6od<\!f3j&YD0"YJz #PA$*Dy҄#9^|\ Y[mj <Ū AV{7eܝW(S3*6)dQú'I ̗{8T\ZK ̃Rf3\8XFq,5ت bEa;;VQBIteIdЯ7IP38Nq|pd-ށҋ}AQ3) &9,? W!1@$t JgeL(gIjhaVʵl.0j:?Y]x='Am0{,W;cSurdB絶Xc㓄Dzq47׭0'z\Pl၄k!~qnfԌyPZ*?yopW5z,selquj>Õ/qhleR㶙FrC 0zv+GoL[+-OԊ锃ᶣ岘d{yxHĠiB :HejV*񷩪y68?/an4 HśWaǛ%)0=fIg5@̠J82:AJHD9"aP~Ǫđ4()1''2P ЧžA%N&J({mX }X `{&+=?\2C2eۚoj(z.9{uslv!.! =W —v~ʕ1i{ ؇rGA+ š~p:iΓLrwH+ ) 6hv0( FxyQ05!rq6-(~~)B:AHo4NA:Ͳ6/: k_;Uσ@{^Gz̧ܼ9)SHiO_$g)ϞJ))! 9I$dE)IUNѩ 3/"HO `p7B*1WȦ9\VXvb֟.k-})eI>8ޤ YT- \4BO룫:2Wv|IIX{nvxH;42Nl}l9alFpsM`ףG-2imJ"ð=93z,FfPu㳨&AQ c6J?|(Ux 槚5d"5* @L"@5Ĵ䧿J,2(4>3Is/qH~ 5&!QTǖ(b*EF#ԼZl(lLOK%94Y||4ޝt!Uug tۮPIX4"cх4Z.w_NuSRЩw'I{ 6l{_}tRXĎ1$3YL߽%9N{ޛ5˝Ȓs/FÁ~ |U*9C>v9a8VS%2N;㹅§ýnS0fAǺ>Z>KSnhy{j);9)e e*{=$&屷jra 2+qB A@y-}M{-ILR*dtBVrhj|w5w5 qr4N!BbHDd)qxQB!: LPs5MĤj"{/쒬 yyE؇mT]F*R (/~'ҏcߨc#'cao \[|v7dmg)Xʆors)im2);] R-Y= 몟.T(3rkkQsi,;ߣ_1QK(TJ4 J/m DBRȥq h UdJFXL5PA)&ċqRLH)U G2ZCPB9)&J/  B>:wILg=E·[SJl,}CNh'L$r9wGGL)r&}CkF]|taJ4qo3P1掍c-3l'=-f/KQgh?l<1.Ԑ/CH4&a>dCPޘZi)^>xZi1..řv@,oNgG&WF 9_R%dJ4WN('`MaD9''ǁ-շ;{8 # 0JQ|l[Qvpt"IP%/U*d ~QB9k(E!u{ C2bM o}99 |Os {10$Ԃp=1euZ+rb"5oC;ABk5k++-fRTTј9.L\A>KmZǽ]oRЯZn=h1g [ X/KerMܯ!Nw:$TCJ>yj7FD@@ӸJzЦ [5p\尷W$I m՚n/)z' Zj|_V+WAB@5n/և!EH|% D :lC"qӗ|`r\E!gq/g-OGۗ; 3-&cfZ% !5$̋)룰HD{;C!t*=ΈH$ &YJ@Qk@" 1zwgd!ۢ \LM#^ZMO/n{CfArqs¼ޘ :f9b2 [5#+Ay} [Ãr.:'=]ր4lmH龷Vo4F +"2uE(SD4101հ(3T?b}M-E_$] F `aLv7W;,/ "s\nM+g3c[38W[cnNS0)i0-x>^& DKNB FI8JۅHB B?4 Ӻj j /v{jRƻޞi-pUII;J>iD9&b2[283p;3&ǜcͯ/F> _kj)g>t(sbT1ɩdx.w{I8֖ˈ 4^|>_kTw=jm٘^E0l> MЈT! V VI٘NcBj| XN@Na6\7rCt1*QB-SO+iέ)pa_ח*MB4%cӚyW}νxu)GíkSrhd!B *QŠ#$Ł/#$[EV[4[ u7î0p>I YE _wOdܭ oSVo[a٧dvfjck*Ya6p}Ps8}cWadbKsۗRxCÑXVA(%F:iه (u\~!FMޞ~"l=n6veTHRk[`Nb F l)$$ qWM|_ EL F)KRcG}&_:Jˎapj!(Z 輼ݱfv9zJk+ U@ߘ\gШօ,%cHRrZnKJꍕ7{6 *.SBһKZ?n6A [m(Sy#6 >X&ƒ *CפQDk6GeL* FJ8[ͣ&cwcmΔH;b%8_Mڋro{/pŶq̐ؖM7I`tN=!&,4,>0m] ȡixB9,8.[ >V|_=X ecFP[rVVaO98 %AJ#%W5h\9)^ϦAȫ}¨JEIb Vs0 Ng*77T)#$08>h9[P(5RwGĔ\l K )!ݟھ~T=. e$V笆 e}Db} f.C ν[sQiS7bڏR-GgS#=܁ .Y=3_A9QMʦ¸#|k45i1 n]OQp/J}=U-Cb\Qr>ȵ7ggKfnu=WGΓ#mVgO/4P(SC}'$|#T*I &J&ZAR9*ajE&_$OvmK=_?TaA}ٙ ;`|:!i\9_גU1dlgՉ mZĺ"CIpӆzu\„2)I͢9zMtLTXea DՔ "6+lMF^c!H|}ˈSK+˻_qt0jLw+gyqWߙ .}N6ꏁR_Yvܻy}\6;xA3P*MDie|͠Ziҍ-ŹTAUT^$ˀ$wbjBidW-LP*I XdT@u6⻲p*70AwέBD<>TΤ7esOFmgkё޶IEoYN(Ø6f7Tj LNK@%XGV4ʊ>;\s<;N=6SƆoy˃㹹Y`N[7_(Yk0 j N)aLdtުja\c/++CW#&YU㠳 Avp|c_{w+FSwy˄3W4[ǿ;:fa MFg'T1B$a  @jQҩw:.]k(5271JEߪ`ˈUjH\UO{ݻ}U9p:B,DO̰ay:v\oZ :a y{xDҚ3 [!oj{$ *~~ }Re8Lyv??6夀 -vt(\Ц6Z%\.1F}~Mp=&KrTs͚jOX9MxLk%*vNXS0syS9FUt|(J(K0*pR 'jȽ38(h~sp tWKwqIn;? RٶU滣SgJs3(7sAsǏdzPq= 97yI_K$47nOOUI"f3k'q)Zw0U^{L(.6с&+cM ݎTam+'_xrB7_0c@FMI\ϫMf0ب. ~ 0-cBgcORsa{Q!Z`$Ln6 ||ә `x*.9{U{:xy8mm *B(TڪA s2 ̯#/EПNNZRZE{AFz?9dq0]8RĝIC .&CM5g*IǢ7g$ᴜ  #=> 7Qp$VC,.H">Inаžյɚ"e[nbi6q=or15/~P$: ڴD \<1ѡ/9ԽTkkiw.L$q+j^Z0Va-wz?XO*t<8&!Ɍ^?EQ)/YեBp1rzn//:[\07}˦ \m_ _s]Y r;ty{x7?A똫36|Κ=s8Pם-@}8P!'rnc`|p>3e]c=8jr:E@"PDt *h5bEܝ Uy5XP hwqa۔ݪ,ڦy.V6tΎtB;jWhmm)cW49)$I πFYz§PB1ŠشX`jv*? ڿ /Ď]o%VA]t0t'-Or }^ǵ$ ݰ\u>v{/@h54*F& 6T8 I$~s-9iݕP \|u??+J(کԾ+| nZZ|#7U?\5pA58w;]!__ [˓ѮwT aS :lXٓ?FH8lf`L͸>^T$#dLm7;Ӧ"p_ fmbp]gO){[̴2|OKu T 0w4SdxxP6+|էA<|BO{Eem26cL"XP%-ɍ|=:YJikñIDA/HuMl2=u-CۍqUPe=ⲝ/,*􁒏x-UVVбi ~#X+a|B*U&i:ELUÖrf"o"Ʋ:Fo׌6[0jFUՍ9DF*f阘u>rFן׍=<']ffwwE`cL5Y^Ր :V N ⷟luJk3F|ME+v3?ſғq'3]? .H `L]vYI{>HO,qJH0&^oPێ-{PJ 1ANŹ.}o.8ՉbgpX,DAI8ꭷluVu|~1y8r{3:N^oSS>jP؈toBf $Jm߾Lj3d'=G#P*3BONj2 =<= {dl'?g<.:P1*Vvo/wO'}L烝_rx g3!Ec^Y#T9u}Qm/KyWR pm9ZrMחm})>lR甕j`xB˥QʈxmD.31WyC@Cی; ٭] W`b-JS}._l+=6E u<yr|q~' n}d!5qI5͆?&yQƸ^'edyweUŽa;?]omZM6Sw=S2ڣ OL$_Z_Җ/A-03B}*#y?1՘ n@~'%7 Qǒ "{!(%PKAcd/gdol!ZwPBĚr%o+1כse_̓}Ӄ Akv˃vmRRW/7f7&i/Y'_,TEahļ8d8~<V@gv|<7w)TxFd9$8rT޴갻Fަ1Þl?ƾ?!d11}(p4=ݔo~1}[[KˣّqSQI'2, JdzE%M6 ap37 mcVP~Dea.Fs٘ w;XMH C B QTN &5*L$ĉr&(vf/k'&dB-)/CH3PJ4A@&áX ~}Wq1.+rfTfq{ϴ_=@SQywˎҊ al Z?ky(Ũ &Y%g\ :,}8_WGf v'g=S|>6WߨKN0:6EfJ6%FC 6XYhjK8֙icmM<gGH.=vpJTΩym%;)li/--ɋ@O@k5"+Ȇ?eQS:GȤk JPsJK@&Hb2* oI ކ/!>끻!gC^tr"A&IFe'®Ҷ C3L]߲7k{%g +u8=g8\i4kSJ:ژ{&ycWàjOB`oW}d|Je5IPao}voOQlEQ$ݥY4F%eٟ/HYv-4Vv6zS FX( &žWWGkPQ2pNd+N\6VU!75_3p8+_Y9W(ul+|mnpԹLJw;{ G3xmmނ|io\nE9&t6&,8Tڏ6G% h/+JQ2(yXfOKJ=1ѐƹX՛("GNR"*lMNVsO4x,k&>>S0f;XfdJv;ǭOgnݰPbdanirqIda 7bnh !AN} r%] dQA>d2Y[?U]r>9lfm=ฉ$A@j/(R*"ūX䍁.[6;<&bZI#ULDL.Scul!i-d`R#[E MCFw}Nvl 'g Y}Ypכ$tĔʲLOTuIڝ !t#d95$7a9 OveXŐ0@ԥMj^=&a 3O&g<)^x:*v; y LLQD(r3sj6C4-dak[q (@+9>&㕣Tc&_H)]飼e4<\E3yk-9~q9xݧ]T $5fnmTW/B~ڜ <Ͻ64, TfXL%hy\\=ADdpWd3\Gǧ"LWwYeSN<(WVSۑ (ux9 768dim`{}}xLq02XRu{^8z>3DG&dyUƠXO9kmFɢMNSWF+$lfc6/E?҄N~K;$@d\23t|+?_y\"Ode^tM nk_Mi>RwOC"#t\[!z><=L+LIr͘dQpNϗ*Yâ)؈K"*swy9:让D(0ڦ  ΍ݵͱ/7;S& Rc)VE&Byy,b`X洱~[6Hvw[U>UW 4r%AרRgh]Ԕ`WxBӥ5]n7I~4$dm4HϷWU8rjepqowV[dU,DR\CHiY(y9EEX 7<(uOϨ$9Hr翫~^3D#NXu6="dvjӳ#jQ &H ~;켊}J^TWTi=ޜw^ .B绽 Vgn{}c^*0T4,'&() dJejz^sH2SܧkF%88FrAç9 ߟ],4Alb}??`|tVё!lstA ELLa էgش90ӽ4Fm/TU'Bђ۽3ҁ Ӽ&si'qZ,ƴ$>* XM窤iEY馻bF[ =݁!K]~jW;rhj6&̇wAϓhfT̾z^n Y#gejd2*QN# "Zt8dxޛ56lߟ) 1*AXVÏw[?@]+c*55(#1%~A ax_-F;bv_ΆC7>'sNn{hkH ta^g)I2)hV￿=]ryy[ӧ̆)3rɭYI&YE҇eĸ)iҲ)hDy}=z^^FŌB0$qڋ?u骍aViTFt0A x~UWv Zjn1%9>nV؁1 .H= ZS`9BaT5m0Y]c8Ha hrݏ]>Uq%wJ߀M<tr ++:,6UzD>Caqy q@HKX MarYR3!= &bJf94%m`8ZEڧZ F{wGx{arۘ1d >UA*Bpf W!5n^⾿OO\E10yAŤ5 N$|vz)'SQd*QOx2"(Qp\ƬWRp7@/~(I>웝A%>Ő 6+#Ҡ0eeզt)J֒hHd9,L(żg0X<ȤD).ك:^u7dL*(澾 YnC-#C}NX߬bP)U967d(c:=qJPYTM*p#earmVoTs19C"B=b>;dKq<W]ڬq8^O̎W{XQOoF˘P{{D&Ho~\J[jng#7s#zq3=i V\BUcUb;1/(8%~IkNBu,s{ kҼoy FOFWjoOk.rRMUpف,B(, qrvF$jJ}aKqZ'LLEGflOI)CǝzFHf~sU] |M'N訜NkJm\nTBljt͊>~HɚS@2ӵ+OOs~)+!WQ<]h?o4U2Y1Pu#!?}TSJ`=.:(٨4d$:6s 6].{AfQlec_/D09? wS֋J,f Gu1B5rFq èBp$=֒B!Btι! ƼJs$C(gۻ#]ş[ şk:<=XadIuQ0R \AJ)^B6zO2;/h@ (ywz.F:BUlTä1D%TP'DPss|BgeepkR\3qg4o*\Owi5%i'=WhuaP9q>?a\ &_ 5}5~7{J4)MM|[~}Yւ40)iN8kTtmp RHRoS~HoΡ("BscKRWT1X]11v0ԌȭVmgY>Uǧ$iN?mOyYwkP{Rox0OX^vO΃İAH#-E۫)a({J.g0{ =ǙK54r5YR_JL(`KkP(l %% 9aP!RbHy>0oPeZi>R09ߛl-\Ek q]uT*`m lLBDNoby?LV~lVkyqzqL)n/%+mY!s J׮C-ELekY FЇ!4@ EtMƦ$w^Sld?[!Ԧ.Wuyy:}૵>#*c!3} '^|`qn$Z $rk2t˼3:° Xc4O|W?DkI,oO^jj7Sݣr i5i?^{ _ 4|y+C+Nko,=%k ]m_ MaO?# GWU !E*.b 6^SSR:)u2: F\ր>y {WY!'*ɞ;3IQr7Od\gJ69k lam0|SVs ģ뎊}UhH.OH(7x&:+~n!!ߨZ*͵_;ƤT֦*{:ESSYI˝GX dy.H_./elIK|W{r.աP's<=)؜22Ѳ=A /GCC#bÐ<l|(M@.7{*6SD1t7uyit[F} g! _wZ4a}[U3p|߲|ە3X"$Qg`E/{\BF~gF"8/77dh)1Xe^+_ʹ4u{wzDIƤ(燼s Dwvuivo/4WڀrD9lchL&眃@9T)I @j녍B>{?{g?[2a}e'X3B{WgBVO$YJL鎞! S5a{gS}VIaE6/OijA;G0ٹ.6QSYpaIeVH[a뱄ϗqͩPfccwi·|0J?3 r$ +ðuBa ,͘ipQڝRONC9 xf+!fjw'vfW'6=7j:Wty胟ih֏7au|iȦSoMz 鋜M) ]mT˭"Z`;ܳx׺(ϲ]wI$ӊB߅%Adܗ{8k>^Lp x)c4+'*RIMU_9)]AMpzG!ͣ=O(aPpx8Fe4 b9P.BKZ,  T0_Ģ؆͎PF>f.QE  ".Cţ\/cW;qqppP TLCs^IE\M` ELJaQr5>5Tժy&uTX4[jJ=+5_Fxbi1&-'c".JtxWKs䆴 8 rqXejEx|s3" ueCDbYY nV$qKs)mVdu*U}*""Fج2~Cǟa>; n"0VO"ؔ:#B+ZuU=׆՟Cr>[f&F0zmYw)*M/B%Lzr:~;dV !oLdenu]X/v;cYO#ܐD~pq^3$̄>>.z u}/!egUs)DLtu~Ʀ᳹IUlBwVXܬ\ !ȍZ oO1RZI(xX\iҕ'n>)S*"X j ͨk/,nLVhN ECisTbQx?ص-u*s Kߒ!/2U;K:˖!P]M6ir^؟R_ Fr7xxz\^D-dWuKAqZb{G[[ʤiV'M׹$rmjJ]$Ӝ6 4iwfRT\՛DQ~r׸ӥB2cfz 15ge0GJt&Ukq2>}zolk#7HWjRc܆Rw,"|Nu~V#I>@Yy 3THm~o}ʷ=6%,F/-=]^y%*0xrfio++3[&e]zEtZDPT^g&̬׫9Tj!B&)3R˙7pbe{wr(a% r8E<ѝ`q uwT)9JIeß؝= ~C'&W9= &[:h\rhW[=M[7_[m9icٶSlu29,ap'GpH%xz+㱳BM$0$QiP,fVګ; a#XUCpdvg֌X<4]}J0-o]PdlJ(B5'ehg;˟_]L 2Ewpې}U|җB̌ 5_-O|lry$bqxtt0D?|HU'Lu;`p^M &a@@[+ru[Z5ty&.ΧK]f#`sˮ@)h> uA;BGq}~%f |> ~l{bLh%0#[ _J!B#?xfehp}ᛔR)p$N%Fe j~v _EL*s25@ I:b\sET]m$jB5]wz37B9n,|a? ?h !G#Pc9t !5LHH |![}bI/fJ2!@&0HJRg)ٕLT;5}>t/Ն-R:9x,Uk1׹*'z)m`UIi 2Xm&Nw?`}b ekGۋNLRQ{V–t9:tO!QX{?;]T"c3֯r)P(,bI),aR%41#䓌'Xi-v3ɸQqΗ>82J^]rpL-pZTyjM->ҟWӄT6y'ܸh0;5/3睃pcͪ0Bb 3FdsBCeP٘ ^4x^'EP Q8w0jvUQb)z&pĤ)S|"MC ~Cr*&<31qJ4ٹQ7\ .b.Ϗt($t4`nb(*Doϒ0\sRɸ0L`0EM拓| ThwéyP iTr \B%ԌP1c ,):-a1"*v$Y ./Gn)" w =-η>W FĠ.,i8s"ry䘏!V;, l+vCQrɑMuJ6c>Yc>6::̺1y4/r2i/thwV̧{Pj']_ g2-'PfdHQf:G Ń8;SBR`ӄy57!ETR2\_bL|N2;rS$vuGy[n*1[?%q.YewźPĝ"[{~=kFMLJE822> NJ@i<&co֤%ABkT S+3MlzMBtSm囄Q1Ya9jפ}Mٕv2ݕq< 0w*XfP9 eϿW;ZߘQΪധ'Zv Օa9ӟf9?\~Sfj+Xj.\t(X4%+$Put iaٔ_NӭM`25'I x5KP6wSbToۇ#FRVE~Mpz^]r;=9FbKdA' «b/|(7]x?"a:ߘE.(ȮIU9}omF-|mG׷o$,C v(G";EM="M]tXAߧٔ$Q?QS[Ȥje 7d1 [} N00ɡ'S㻔"R@ 9y\)!ٙh 6f](dܓ4NNBK; o2cAd6O'Paߒ߬-H(0دJCCE8/#;S` j7GQyDEslkhl32.5?,Tcug" P:.lv刣M7vK{|#nS¬^y-!ힲ jY*!2[֩0oȴK VC/"U<{EL]i{֋CH8<,*;bX2iBz`g4SWI9sV$ z X[j"q GQYwFj9'*(0FJyl*#K eQ}k K#Un YOO|D~Tl6 Q%\J8g3H 4_#I}M)f`vBv)w|}xmmmWʠhg`/7!Q< .P;rYɢ4 6ץXMePކ|ߩ,bXベoob,%gPVs-ɻgs|q' 应 ݅^QQY[.G$lzu g@ NAq,Fń[ ݭ2Fgs~Dj0֖%DUƲU挷WK7'l%]ƣI,^ IMۃT/5Էcy0?'zlRo+e:?\IMI/gm8ȴN4݊ڧb7de&h{Ks3u{po5+*W.f""!5ap?i÷/U]oƋ3<G ȯ+I~JU9$AnZS .sccvd]_MO~khHS%6@pOoz1߬]sݜ~op/u{lV}q2[budKF}rTE$U\zU$Wg7&EOT:^.O> rV@cYkr[x{^fK[q8;'kpm3ncJ/s_ǼN8. Pbmk{gHX/#HIQFpl"U@ z%;3oSTEin_^芤ڤHU<_±PR J>2&>V ֦d|^zNJb6~OzLu;Ol:;V,[Ŗre<\Tr .Ue(a SΡ+rCgT(sJ$#&AДxx}jаB*๊ hֵłm'x~whVm.,L6Kr%#eŽҒ5R[SEêҾ2@lbs Ucf]8>x$A 8M)Շ2_ ײZ\ȫ:x=E^6wwXӧxN %}nKipr"SRi8<>;Z!Nu`GoB=<@/ k`ՇUA(yO94| 73yQN10g b {?嚃^p/x އ׺!q@tw}=яwx\~xJ̠w|qa?W29 [mse\/ ~ec䶰 貱 Y xZHC=ǝgba/O?`$Mǃ΁Z+:-{A{EW4Cy5_6b=-Z `.2E'}ϔ`' 72€./!0/1s~.Æ< U-:W0wA6)vcA0IP< 0#i‚ n1P?yniaBw7r\)Gkz9n^v=vAg~y1_΅+xŃySc>8'GP>6z S-7,e6#nzz!%7{f=2zvޙKtzTWy=9H fc{eA_.:9w'l:nMg، 6M52-[Ql1;74b3o~G. ]JeFR^fx0?+IJ+CuZAx0G棎3b~@Vּ`GU0 }`boZ񥍜כPҝR>JIo#|wθĈT~w-?窰 =OOл/DyGZqיM :RV_М_$HVS t+ F. c Ƿ+md48]?h$d0rB>L/k.>ϱgφO7W&y'bM{Џz{ߧ'bFo>9ˆ`d"6º卍+NbUju͵7h9/L80aOq .m(j6!㛛'V9~ǂr{Pg}m7wv>80CUsActS`@6NW/o-cg1Table!SummaryInformation(DocumentSummaryInformation8 CompObjqot2Microsoft Office Word@@ D@ I@ Iq՜.+,D՜.+,` px  D &UNITED STATES DEPARTMENT OF EDUCATION Title\ 8@ _PID_HLINKSA pbmailto:>6Lhttp://ifap.ed.gov/eannouncements/0914FFELProhibitedInducementGuidance.html  FMicrosoft Office Word Document MSWordDocWord.Document.89q      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEF%8@8 Normal_HmH sH tH >@> Jd Heading 1$$@&a$CJDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k(No List TC@T Body Text Indent ^5CJOJQJ|| Company Name+$$d(y!&P#$+Da$;@KCJKHOJQJtH u2B@2 Body TextxFLF Date$0$^a$ KHOJQJ2 Return Address?$ pd!&P#$+D./0$]a$#;@CJOJQJ_HmH sH tH VV Inside Address NameC]^CF@bF Signature$Hp]^HFQF Signature Job Title4@r4 Header  !4 @4 Footer  !HH %H Balloon TextCJOJQJ^JaJff JdTech Ref Business Rules & F xxCJ6U@6 Jd Hyperlink >*B*phFVF JdFollowedHyperlink >*B* ph.)@. .2 Page Number6@6 X Footnote Text@&@@ XFootnote ReferenceH*e@ XHTML Preformatted7 2( Px 4 #\'*.25@9 OJQJ^Jjj X Table Grid7:V$0!B'!B @Comment ReferenceCJaJ4@24 @ Comment Text#@j@12@ @Comment Subject$5\zz)EV"\@4` zz cDEK`q{|?@ 3 4 ^ _ abHIxy?BWX+pq "%׎$˺$v:$v:$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$ev:$v:$v:$^$v:%%|%}%%%%%%%%%%%%%~iillppss9t:tRwSw00o܃0 00Ho܃0 00o܃0 00o܃0 00 ܃0 0 0 ܃0 0 0 4܃0 00܃0 00܃0 00܃0 00@܃0 00T܃0 00܃0 00(T܃0 'CDEK`q{|?@ 3 4 ^ _ abHIxy?BWX+pqWX01K}45 ! b c !!%%%%=%|%}%%%%%%%%%%%%%%%%%%%%&&F(G()))r*s*c+d+--111122444477'7(7777778 8'84858B8O8p888888859{999:c::::?;;;<E<<<<-=j===$>c>>> ?Q???%@0@y@@@AWAAAAAAAAAAAABZB[BBBCZCCCDYDDDD ESEEEEGFFFF4GuGGH3H|HHI0IuIIJ5J{JJJJJJ%K&KjKKK4L{LL MMYMMMN[NeNNNN;OOOOAPPPQ,QmQQQ=RZR[ReRjRlRyRRRRRSSSSXSSS&T5T7THTITJTTTTTUYU[U{U|UUUXXx[y[%\&\]]]]!]0]1]2]3]}]]]]>^?^_^`^n^o^iaja d!ddd:f;fhhhhhi i iiiAiUiVi\i]itiuivi~iijjjkPkskkkkAlBlClGlHlllnnooooppppqqrrrrssssssttttt/t0t1t9t:tuuuuuLvMvPvQvQwRwSwTwzzzzzzzz { {+{,{:{;{~~GHWXޅ߅01jތ]  !"$%׎؎َڎ00000000`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0`0` 0`0` 0`0`0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0` 0`0`0` 0`0j000j0000j00j0000000000j0j00j0j00j0j0j0j0j0j0j0j0j0j0j0j0j0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j0j0j0j0j0j0j 0j0j0j0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j0j0j0j0j0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j 0j0j0j0j0j0j 0j 0j 0j0j 0j 0j 0j 0j 0j 0j0j0j0j00j0j0j0j0j0j0j0j0j0j00j00j00j00j0j0j0j0j0j0j0j00j0j0j0j0j0j0j0j0j00j00j00j0j0j0j0j00j0j0j0j0j0j0j00j0j0j0j0j0j 0j0j 0j 000000000 000000 0 00 0000000 0 00 000000 0 0j0j0j00j0j0j0j0j0j 0j0j 0j 00000 000000 0 000j0j0j0j00j0j0j0j0j0j0j0j00j00j00j00j0j0j00j0j0j0j @0@0@0@0@0@0@0@0@0@0@0@0@0@ 0@ 0@ 0@0@000@000@000@000@000@0@0@0@0@0@0@0@0@0@0@00000 'CDEK`q{|?@ 3 4 ^ _ abHIxy?BWX+pqWX01K}45 b c !!%%%%=%|%}%%%%%%%%%%%%%%%%%%%%&F(~iillppss9t:tRwSw00000000j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j 0j0j 0j0j0j0j0j0j0j 0j0j0jt0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j0j 0j00 \K\{s000l\K\{s000l\K\{s00000o0pA!*0k0o0pA!*0k 0X@0  $'WX *18>R]#etqzgLOQRTV_abgkloty{|q!(-|-------1'?AHLRYH\2e q~qsstxz|}R MPSUWXYZ[\]^`cdefhijmnpqrsuvwxz}~N  [ 777XX  !! :/Xb$WW'4,q2$d@]8Wx7B@&(    B2$[A ? 3"B S  ?=) J _Hlt177788666 _Hlt177788667 _Hlt66955597 OLE_LINK17 7 S @@@8 8 T 1E2EQQ#j/j َڎ}  3*8-888885989{9999:::#:c:n:::::?;I;;;<<E<Q<<<<<-=0=j=v===$>/>>>>>Q?]?????%@.@y@|@@@AAWA`AAA[BaBBBZC\CCCDDYDdDDDDD/E1ESEUEEEE FGFNFFFFF4G>GuGGGGHH_HgH|HHHHIIuI{IIIJJKKKK4L;L{LLLL MMYMfMMMN"NOOO PAPIPPPPPQQmQuQQQQR=RGRRRRSS2SXS[SSSSS&T3T]]Mz[z َڎ333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333XY $ %%&&&&))))r*v***d+g+,,1111112244R_Z_ccGdGd/h/hQhQhhhiijjkkkkkkllllnnnnxoxopppppp,q,qrrss:t:tVuVuauauuu v vvvvvvvvvxxXzXz-}-}3}3}4}5}.~.~JJ22889:@@HHʅʅ] ## hcpI)Se1  @xa  GA c!N{\:#4'~j%:.&HNw)~B^+:(3L5 5?\,'F~:u}QfdWh="Y@2 _n,ax( c\,d⍦f3rix@m@2Hn -s R=u@2# uFj2xzkjCxͺ%5yYX|D"^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. hh^h`OJQJo( hh^h`OJQJo(h^`OJQJo(hHh^`OJQJo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJo(hHohPP^P`OJQJo(hHh ^`OJQJo(h ^`OJQJo(oh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h ^`hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.^`o(.h^`OJQJo(hH pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h^`OJQJo(hHh^`OJQJo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`o(hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h^`OJQJo(hHh88^8`OJQJ^Jo(hHoh^`OJQJo(hHh  ^ `OJQJo(hHh  ^ `OJQJ^Jo(hHohxx^x`OJQJo(hHhHH^H`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh ^`hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h hh^h`hH.h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH. ^`o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h^`5o(hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h hh^h`o(hH.h 88^8`o(hH.h^`OJQJo(hHh  ^ `OJQJo(hHh  ^ `OJQJ^Jo(hHohxx^x`OJQJo(hHhHH^H`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh ^`o(hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h88^8`OJQJo(hHh^`OJQJ^Jo(hHoh  ^ `OJQJo(hHh  ^ `OJQJo(hHhxx^x`OJQJ^Jo(hHohHH^H`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh hh^h`o(hH.h 88^8`o(hH.h^`OJQJo(hHh  ^ `OJQJo(hHh  ^ `OJQJ^Jo(hHohxx^x`OJQJo(hHhHH^H`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hH ^`o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. hh^h`OJQJo( hh^h`OJQJo( ^`o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. ^`hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h hh^h`hH.h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.^`6o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH. Hn@xae1 -s c!L5h="Y# u@mR=u 5?( c _i .&a'F3riWj2xd}QNw)%5y(3'~j%B^+I)S:#kjCxYX|                                                                                           "j                                   "j        ;H                                                              '&t5,NSX&6'se'#0Ge0`45-Hg,Iy}RLVXb>^ d5ol7*qkuMwCrRcP ]@G)kY!T!+%%%%=%|%}%%%%%%%%%%%%%%%%%%%UiVi\iui~iikllnppqsstt0t9t:tuRwSwzڎ}3qQQ@0P@UnknownAuthor Gz Times New Roman5Symbol3& z ArialK,Bookman Old StyleA& Arial Narrow9Garamond5& z!Tahoma?5 z Courier New;Wingdings"1h Æ ÆÆqDqD!4d 2qP ?m,#2%UNITED STATES DEPARTMENT OF EDUCATION