%PDF-1.6 % 72 0 obj <> endobj 86 0 obj <>/Filter/FlateDecode/ID[]/Index[72 22]/Info 71 0 R/Length 75/Prev 19358/Root 73 0 R/Size 94/Type/XRef/W[1 2 1]>>stream hbbd``b`�$Q "A�%`�րX+A,k/ҡ$�f`bd�d100b%�3N� `R endstream endobj startxref 0 %%EOF 93 0 obj <>stream hb```�&p>�ʰ!ǂ[0HqpH�E�4�"E�5k5�3taf`)@ �'! g>7<"�`@<� endstream endobj 73 0 obj <>/Metadata 5 0 R/Outlines 9 0 R/PageLayout/OneColumn/Pages 70 0 R/StructTreeRoot 12 0 R/Type/Catalog>> endobj 74 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 75 0 obj <>stream hVj1�=�Ae!l�6Mh ![{�@�K8BۇVIc{�I|ɴe`PLBR1if7|2Wz|!_os�!)mfu70)S�,�svD+çm0t� ͉֘BP[ZV}x7ꛪ}OjUs��"l�/jt�-\χmfnLˡ^}� 󫇻\X |�,`7�;tI�>FݦioɲIJԸ>stream HUKO@W̩ZއaHCU$Z,R ME�4}gw�4qY{gvfyv6-'-m[N~W�0JM�6sA�#Q&@fjPS%M� hZBZUy7vpr28B4(tx`� aRGiQ0PL#. aHƯ��-@\F�/&~?i�C+Μ̈ʼn$X8�Nq�=�"+pIx\|�+e~oW8U�;.�"˜fD 4dH�7�#p?w�7Z�|9�0�L5_�6� r)�3� �/� pGb|sXT4u}An�2{a>/"èҐgTe'eaIGw�:�)�/VuBH?hH_ߕZ̽AO}Om�aZ�9zL�*h*}Ǖ>·{�+Kw�)}x`m]a�0r|>c\`ڤ8Kc&�'t4IAXgAD''Bj�?WWMρHP�*o=Cg=>n Q�/W��;E�(��+q"2Ru�OawN [ d86HrP�0� jG�;`J #kXb�& MMf^,�!�6}v_�>ˊ,`sךfnqẩyhd�!ǑS�#�/1�z endstream endobj 77 0 obj <>stream HVMo�0 W�(o@C�:��!ء�Cnib�~lײdviK@�6P-r<2y�=2/u� /�{�:[eRv%~,ݬIUH�>�:A�L99 Å�/|٣�= X�v^e'U%@Bl��u�W3pzzr5泳�9~F/"�� T3thyo�!� 6�5s~s�[� }s�,ztgɝBri=Ts�?n[DYE�4F�2AUy!=Ry|� v!%�Z<�-;�dڃZH]QGv>�{\K�ɏy� SĄ7n̹Nঃ}PlKx2ևA;AUgV:P�%XXgش�h4J҂F��(ޯV�4%ܰU�!V%!�"�\|x(1HyT摬r9�=&N� &{X�/�=-%2)�):Zy&`dӵ�;b�;Nkʐ+mK�xYlR,œNʗqboQ6 f�(�*E|�8L Pqb9ZPض j�C0!_5|GВkd�?:Z�=Ӄ9Ae{±zYJ �`oP�OA)�HRL(J]MM6GOʾ�u %� ,*Pe�&��� endstream endobj 78 0 obj <>stream HVMO@WqW~yT�$Tj*P]�=` �&)*}gfIm/zfg۷�\^,K EϨC�3;_�E3~ycvXg'ٯ,zQ` *ko0�l �/� c }&@�7�'s�%�1�G0h$Lc[HK� ]�:Zim�-J�oRiQ� $<�'�0@-scĕq{-��2/�=�=k�ᄃctܢm4�SR~L�OO�-}m4ጣ]l'ӥd:�i[ռMWhz�3�kI�]!� *^gɎa-Vj}JF-*Lwޏ7H@5�0_ȝDuJM�5"C �ߔ],�.^*;b��7qpଞI U�%Ȣ�le� KՕ�$~[I;:Q�-Vs՝DkC�DR/D� uy:D�!7�h�9.fc�2'F %H{<'S6��DlϚV�1E4V8[� A+」hg�$`�>OsԛE�=Z_d"'jV Lr\A8ږ@axR� LPksnq>j� aΪH�3I�;� 8fB\2Lx� =�&_=��?-EspGZVΫ? ֗ endstream endobj 79 0 obj <>stream HUMo�0 W�(kIH�+�� $;%;״H`Iߏ8+ve||"gh�hLHkPQ)�W�=F1�ť�-m�6� ]�iDMXD b/ۺ} �9�&C�i!DN˱r5�a�+�7Q� 1V�5m�ỏ`�*kVO~|7z$u0�*�O˅"6홞ܕꟵP#~iUQY� C)Q{l�. �bU\ ^G�4(c"ݡn�$Ϭ�p4|.Mހ. cA�8OY9owbVX�"Stƃhy3~ncS %P�<)'�>�<�74CYș�rqZZG#z$fH}b�6آLq>ŧՉ)͐�6L!�,MV¹@�/j� TһCPVHƱԇHֶN!r:Ӱ㑶Vc� �%L.6�-�k pr�_OQQ]�!TP�Pht,֥TH�=�*fkm"@Ga_$FnA"BF;�5G0kM�* &pzq/ <�=V@5{ԜckiܑdRNX};)�:�LJg|`/G��9|j~61iٛ) P uY�/P&VԤ�COqũi!z<�7�/U�6�UzG x�y nHS4TXdRgI�NC� � endstream endobj 80 0 obj <>stream H|Vr�0+�(Ɩ=B��j,H!�[Sd;8zD+շsE7I$`Ehˊ�IQx%D+IR|p}Tkq�^b� d{�#ێcM;pX^NX�͗�7�6ʉ"ͳQ‡J�>�`L d endstream endobj 81 0 obj <>stream HUKs�0+�(u,?`&CHIf�7҃@�Gi�},9nsy߷/-"acs1 @�ϏSf�8}�1ۻ{- r DEkt!`u΄7 �/W� ��Cjd�))aAg_V�! 2U{ܑ�LkgqYO#�D�rJ�+rk�/8A\0� ;%/tVɣ>ub/adu�7 ZN߬ �`��.S}�]}ٱ�9� &�)-k~v|�*A�'�p4BRWr�v~j �vC'OTFJ �wG5�)K֫�4~~O <ȺX+*]� 7x:1�Љλ,rDCsB9H_۵8ИV[gQ�5_-'T�9l_,`3U(P9�~Yo>p abDKSx=A�7dB�(LҔ$Tɰ#XLdSӓw�#Գy�m�'J L�${�,��7Lg>stream H|VKO�0WіHG[ q�HHz+LHWd˿_ό-�x|3@)$�,'BIy�ɮzP%qhX>AR� QqQ ٮ{ήRl7fN)�6lsE�9LorZ� #=dU�VS�/&+R_�$_d*̻bcOm�&�»Q�25�Щi�/|�[a]|v䁍�v(ւ򑄣v+>stream HUKo�0 W�( j�'@Q`Kz Ś[kˆڦd�VDǏ4,?RX�[3)d7#zkt�.9d9\_a�/'¾QDԤiШ(ht�:�'YϺPJuZon۷dչZh;Vcn�5q�;6Q7ښ� k�3~�xն@oc�+`����԰ԉMս�9�pKM�m��7@`q|GA{7$Aau#/���1n05\�%J!F|u�z�jaAQcJs\DIf7hgf J�{{��`�:� endstream endobj 84 0 obj <>stream Hb``$WR��~�  |@T #� 2 S/`M.(*��(%�8H�8c�- fԉd�9�@6_IjH9�(3=DR�1%?)U!�$5X�3/9 �(�$5�j%V*�'&*�r"(,!!�0b;�C�2(ɘ� �I�8/ endstream endobj 85 0 obj <>stream HyTSw�oɞc [��5la�QIBH�ADED�2mtFOE�.c�}�08�׎�8GNg�9w߽�'0 ֠Jb�  2y�.-;!KZ� ^i�"L0��- @8(r�;q7L�y&Qq�4j|�9 V)gB�0iW��8#�8wթ8_٥ʨQ�Qj@�&A)/g�>'Kt�;\�� ӥ$պFZUn��(4T�%)��0C&�Zi8bxEB�;Pӓ̹A� om?W= x-[�0}y)7ta�>jT�7@tܛ`q�2ʀ&�6ZL�?_yxg)˔z�çLU�*�u�Sk�SeO4?׸c��.� R� ߁-2�5 S�>ӣVd`rn~Y�&�+`;A4�� �A9�=�-�t��l`;~p Gp| [`L`<� "A � YA�+�Cb(R�,�*T�2B-� �ꇆnQ�t�}MA0alS�x k�&�^�>�0|>_�'�,G!"F$H:R!z�FQd?r 9\A&G� rQ h�E]a�4zBgE#H �*B=0HIpp�0MxJ$D1D, VĭKĻYdE�"EI2EBGt�4MzN�r!YK� �?%_&�#�(0J:EAiQ�(�()ӔWT6U@P+�!~�m�D eԴ�!hӦh/��']B/��ҏӿ�?a0nhF!X�8܌kc&5S�6lIa�2cKMA�!E�#ƒdV��(�kel }}Cq�9 N'��)].uJr� �� wG� xR^[�oƜchg`>b�$�*~� �:�Eb~�,m,�-ݖ,Y¬*�6X[ݱF�=�3뭷Y~dó t�i zf�6~`{v�.Ng�#{}}���j�c1X6fm�;'_9 r�:�8q�:˜O:ϸ8uJqnv=MmR 4 � n�3ܣkGݯz=��[=�=�<�=GTB(�/S,]6*�-W:#7�*���e^YDY}UjAyT`�#D=�"b{ų�+�:�!kJ4G�mt}uC�%K7YVfFY �.�=b?SƕƩȺy� چ k�5%4m�7lqlioZlG+Zz͹mzy]�?uuw|�"űNwW&e֥�*|j�5kyݭǯg^y�kEklD_p߶7Dmo�1ml{Mś� nLl�<9O�[$h՛B�dҞ@�iءG�&�vV�8�nR�7��u\ЭD�-��u`ֲK�8�%��yhYѹJ�;�.�!�� �zpg_XQKFAǿ�=ȼ�:ɹ�8ʷ�6˶�5̵�5͵�6ζ�7ϸ�9к�<Ѿ�?DINU\dlvۀ�܊�ݖ�ޢ�)߯�6DScs� ��2F[p��(@Xr���4Pm��8Ww��)K�m�� endstream endobj 1 0 obj <>/Font<>>>/Rotate 0/StructParents 1/Type/Page>> endobj 2 0 obj <>stream HUj@}WS�-jo�Jvm!�A�T[I\9wf֖� �6iw}왫S;�-|�%`� F)m!F� ˕]�+b}y�!TW wg鬁�C�e� /4�&JR�&2b�Ay 褌#�+TVoVY0^e�Ʃ�+4�piqK`uڪo�S.ZD9ۏ)& ϨNf5Y�(@�g0X~y/s/tbִ2E5ΤO2ČBNjx'�GNHc쑊vʗ`Z5L{GpGt� ^J�"�iv ?͔+3A\�5�1sK-tZ8��#l_W5^+kr2�iYl,wP5/�'Qxב  ~ehչ7|�?KIP"\� �2$�EC�3TQvfXPT�UiVU/tj_7�+�kP�� ZDl5[�9ͻ\zvW�/Ka�*M�2׌Zx$bp�X[ۢ&� ��;]�(i�'ï�S8̴*>stream h޲T0P04P05T04TTw�/�+Q0w�,*.I($"�!�%9yvv@-� � ĢTfK̒T����J2�R5]MJ""�M�M JsrbC�  )X endstream endobj 4 0 obj <>stream h޴VnH �~�5�(4�Ev� �>yP]!5X�*�Q�6M$a`t�3CI[2B); �$��T�~�)DP�lr8��Bx`& DJ6]&�6'C��%`T"AO�'ГH�'96fQJ�.39y�)ޓO\9�<qt#(cT,H� ⡗'l"�26��#��1@��� p`S`Ɩ"?� �($�=�=o޼.J� ]WWuiJ/_l~��#5ևrxhu�7CuggE�6 ��Bi� N�2&V� *^UXXYͳg5j<[*w�jl�F/�vo߶j}ջouWǮo~xZv]}8-?".G~7o50F>�7/?6<4ݯng��tOJggV�5N�8QDe�8Uq�j�1�{f;x̲nle�,f�<ƼY� F�!M̐'iA&~�<4Oy�7S_of�i~pN:x�<^p���x����nʇ27OsY�c+h�)\uxor�1b�/f;_� _JAVIد� w]iqQSfqZNIJN6}e|I�/b~jC� � a0lV  xe\Zt橢�y� C�`�* endstream endobj 5 0 obj <>stream 2015-12-07T15:37:33-05:00 2015-12-07T15:35:54-05:00 2015-12-07T15:37:33-05:00 Acrobat PDFMaker 10.1 for Word uuid:beba0242-c2f5-402f-8e75-913a33fd7f47 uuid:a029f1ef-ba18-4cd2-94fc-d25e1f4b13bd 6 application/pdf CC-2016-001 Office of Chief Counsel, IRS Adobe PDF Library 10.0 D:20151207203500 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 6 0 obj <>stream h�27P0Pw�/�+Q0L)�67 )XʂTb;;%[ � endstream endobj 7 0 obj <>stream hބQK�0�Jޖmv� c0Z>ɳ܋nr3ϴK�.¾ز!³<"M� ;V��;�H�3dM p1|B"�<~!�1`�$o .TMi��4s� endstream endobj 8 0 obj <>/Filter/FlateDecode/ID[]/Info 71 0 R/Length 65/Root 73 0 R/Size 72/Type/XRef/W[1 2 1]>>stream hbb&F=.&@H0> �$T�5�F0CqP01}b� endstream endobj startxref 116 %%EOF