%PDF-1.5 % 65 0 obj <> endobj 78 0 obj <>/Filter/FlateDecode/ID[<8363659D77E1E24980590A0DB2C79E6F>]/Index[65 24]/Info 64 0 R/Length 73/Prev 16903/Root 66 0 R/Size 89/Type/XRef/W[1 2 1]>>stream hbbd``b`�K@�`�$X��"^�$r@ b77w0012\��!�3`  endstream endobj startxref 0 %%EOF 88 0 obj <>stream hb``f``j` Y8ŸQA]bN˾l� xAর20d�2f > endstream endobj 66 0 obj <>/Metadata 3 0 R/Outlines 7 0 R/PageLayout/OneColumn/Pages 63 0 R/StructTreeRoot 10 0 R/Type/Catalog>> endobj 67 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 68 0 obj <>stream h[k�0��`�%C)$ �ֲJ$\s,J�;��d\$})29R�,p.� +c*WJrÊܸVɤ!�)4%7x<*�}�=;ˆinTgSY� 1Lgvh &b�%g��6nZ+#R�nqtRûa]Z _Pqe3]d_7X� ,)�.bYM$4lwbmvpWTHM*`Jq=̪�8=La0�9 �sfZ@� �pӣ�w.e� 9D]�4 98qhmj�Ph羍 "@ݶ�BE��I"Q0�%AAyyw`cpwNɩis0…7>/�e�>stream HVmo�6_O췝_D�*�,]l��#�bs�#e[�Ţ|^Wv�,-y�~|նk@IӶ͚|O&�2�)e��$Brs'w_ڗME�7MV[2.쿻qUɇٔD�"O�Y<FE�'�2�� gT R�$_$w0�9]H� �,x�9Mx�$Ye�+h�%_"jVT3ˇ:T��Ye`诫yҭx a[.g9pP�<ÂfO̥�$:9P?%~lضTD9`Zz܁g4d�"�U)�>xm1rVqm@�0�=%�%�6 ̓ 5$�<�F(�u9ڦ1/�<�,yJtN�>f(`YܼIgʨ�ЙQyMxО h�|~6"#e9X޳m�@)�&^fU %.[ �0�.l+�6(X1wW .lԏaӬQ��$+zdzMmCfTuNL\ �J~e�VXq�+Nj�C1Gřw�93{`⪂X QV�߉J�=�%#�!S^i�:�5 /hdOf|ˁ�*�!jqjMO��7h��nN 7( v�n#n/G�(H:Ta]+ DfA3�-}�% l?o�gF:P�8ȋP>fB�'�!�HThyd ύ�%wqʁ�36}=jqBU�,8m꽜Ơ�ZC*�ʡ>stream HVKoFW̑IAD-��JؒHu~gKrIK$.9x_'WՇO`�3HZzRHBC� ʈ\� Km�(<��1Og�3\MtE0fM(�+}cCW�3a�S2C連hK��Kr�ͽya;/N�1�+/�+�-� ]�*׋MG"N9t�:8U~�%�(?!Vq_A0./{a�ԟ ��"� WB9NJf3󜟿}�%� E�jrѻƔ�,^=�:c:-RQs�5N}w NSӭUqN9�ݧ�22�>Q�=@� 0��2�"+Qڠ�ɡyYh� +ZTj(FO\% NI'*2T9bZr~x>~i{\�%�/P0�ҸDc_u�+�*cjYcX�5� �/M^�@w[(c �.�vT�6�,;��2�ѹ W�,q�0OtA YSি/҂ߖ ?|0�[2U� �Qk7_ {u;>�o���F᳾ݴ01<fe46jށg1�"MIQ:4MLbcl �&|S�0CV�0&`[o�\jOɟ\�!�8"�|x�"qC.WD@� V+Nk?XQMW= næ:U�#� g�"�:�6wHf/�1ep� mO.N�%c`uyq#հQ,HXXNHa1�GDXb"2OSXtLq16DudL<)Am%ᱲ#�eus%~ʍ60� B]r?�V�*_0�!zJ�d|`2�<hh endstream endobj 71 0 obj <>stream HVMs�0W�(B߲t�0ǀo-@�CPYIqrhG�!J(e~%߈KÑb�0Wy.�V�;K�1RZ� � M�"�s׃)1[=#A8-cf�+jsaPCU)�$x�678Pr�l|�/3�,ѕ촡�ǧEҰ��%�7�-�M�)�2)*�>�"2FӢ^/խ��!$]rs�!|AΝх~>˧[�4 0}?I endstream endobj 72 0 obj <>stream HVMO@W>xo��IZ QP&1%h�Y{7mA\~~3͒lJLfqZ<I&qlp�6aăR�)HXOW�3�$S>Ǥ|}Z � 2w�}Sn"qDrZx� JLjYjf]n[�5�(�+f f9e1�+AIE].KY̫1-I k�CWP ~xJϠٌVM : UT,�%TV8V�+M�@Jy2Ӳ̫ x߆=al;'؎�b�-k]8e9نDM�gSZ�=W`OyGKrגscg%r�3(AhgnUPVb�3�"rŶ\�x��ԋi ʊjrux8;``n{}v]�)ӘL}�Z�/]�6-V/SW�q{� � }T;S^e�ڣ1kL�~[Ŏj� m*f/yYZgZm71=2bwT�҇*9A L0Nb`E |�;�w& Q� [��1�w� w&�gbBUG|phvh�-6OqeXPTx$Z� endstream endobj 73 0 obj <>stream HVMs�0Wp3EO �z7OQjw�6N�]*dr� ]E��2ƣ�1J3gXəCn1CxXݞ9V� �&L�!Lq�0;\M�(v�MJ5!< ,ЎQTKb�5N]bN��1�+6r��8N%N8)f#T^gPmXcVg[VJ{q�K5օHsn�:@gc�bA,�*'E͡p�;ũݰ:UVP<t�GT᪎q솺ڐ;E3Ѣ6)]Ώk^j-e�'Xk�M:�i/\BVcM'�.qJ쟛mI&|2M�2/JgЀz�ȖQ�$`yA/^ p> :2�~�<˙�<]�8�.?�=|��;�Lt<;K@�|2mW.1m� E��u�|ȃ�'9ElmjM�`M��+*ĺ^'ˤ�,cѽ�t=y9�3x `{Ok.3h�ce�ǻ�'eǗ=>stream HV]o�0}ϯیT\� HU�5&U�/S�%S2Bڀ�$dK�0~slE�; � P2E^xo U�y�dzɯ�:x�5؀�u㩍S)YdIWh�7iz0�*R6{U+*\!Ru��W � �+݆�-urh�ƃڃƭYsܼ|ǫ�KA�4pAiLں�?0n:nXx�>6�ɤ`�򏰭�##"i�/sʲ+O�="�#9�"�'+��&i"Nh�`e� "Vֲ 7g�:�bك~ /R �9IYѫ�vp"�i5lu�8Տʩ 䊋Nm7�#U_k��D bs endstream endobj 75 0 obj <>stream HVˎ�0WxibcYUbe73I: �Q�vlNQ7{RJ(eh�7op#U�(ZUwmwI&[�#yw%_wKy,射$iF�&0J/(�<�0�x1�MXu}M΂6�#̛HeqI�}"A7G < �<~V>?Sۣ(OI�2 |�(r9G�4B�=�.uecP.^�2�)#�R of7�� x|OƗuu2nM�U&0z4\W}� e}1LSP0<`[� Gs=$'� 橩js�65�!�/݋� [3ip�GSFX�9GmtgV. <[CYL�-J#3ڙ/�瓠q�(UM$!�>�.Ǹ}.k`�;i\8U;yZ #4 � y3>ߏe�%HIQ�y:eyo�6TCIs\PJ�:�2�9y'r"x �'Ԧ=RR�'5 iXGz]-�akGR6x�򨦣M4k�9o.�5XOdʛ MJ^y"$$k�.F�%q� ߦwh^_Տ֯�?Y1h021Ew\#S{Snn-QYڴo[m҉js�zCf l�h�m��4ƍ�=� y%eLe��έ_tvIUBF*rI�άgҡ�68� �( endstream endobj 76 0 obj <>stream HWߏ�8~ɩNvه[JS޶�*K�&-^�qbB( $B!� �6R%�'0�oz�*RϨ]� E�X�iHtMQrMCoF;wV� JaPn�$`/�6I�6S[kH_`FIUȉA�x+we;@\�NTnXD;g͈�1o:ʄ� gY�сMG&ȸb,�KVnFp1Gl/C_T族e9WrL:@�%�Ye&C"2FCVb4!ղLRQLZO y�$mLku,BCJ� � W ZM f�ύ�''<�7["0�Xێ|q"rqٗ l�*s�(hƏ*RѼu]�='�_ [Yv}uh='h�ScR!x&��-.ш�^vl={EOl޿�?�%�>-Nn]2a jod]~tC+ ҽ8k'�:z:bIM�D $�[`�+ލf&U[QNea��[v�/)C^�6%�1|d‚k�*PD�5;dfɔrM�)JWU7FD� ND� |1h� n~|Oh7ݏG�$r}�.~|+V!:w2T $�3x0xEMty"+ ug�,#ZZ7�;b�@�ێ.k$ ]B;I%'m@v8ȏ]��g|w�4 �zh�;ٰDq=ߏi~z0:-r֧ٿפ@ @!p�;RZ͎wS�aM�GZ�X�:ٶ%*-PA�cb� �#VW@i|9�vQ�$IOAJ_n; endstream endobj 77 0 obj <>stream Hb``$WR��~�  |@T #� 2 S/`M.(*��(%�8H�8c�- fԉd�9�@6_IjH9�(3=DR�1%?)U!�$5X�3/9 �(�$5�j%V*�'&*�r"(,!!�0b;�C�2(ɘ� �I�8/ endstream endobj 1 0 obj <>stream h�2W0PP0TB3}ҼC}̢BO"�RY_ZZlg� � H,J�4�(�,I!�!�!�!U%� �$"2J\@!�4''V?X�=?$ ��9(� endstream endobj 2 0 obj <>stream h̖n�8_e� I��M�iS#^P]!5H�*P?[]oPgx� bX I�,bG�1 !p8r�,�&��~u@A��8q� ��9�l{  �-Ar�1b|�%�T>*"1j "k�2" (/^TW�.nu3x;m_ۯUD\]s�!Oڌq;xq]M� :X�~X]`.� Pi:h>Ƀ�.՜8ܱũ\5ϳMiz�;�>~]UCU�>5X=Ѥ�4ë�ab�7u~;Gp~�& ��3P�L�%U�;cXbpf�$)_~{!�l� endstream endobj 3 0 obj <>stream 2015-04-07T10:12:57-04:00 2015-04-07T09:21:26-04:00 2015-04-07T10:12:57-04:00 Acrobat PDFMaker 10.1 for Word uuid:9fd207b5-9332-451c-a04a-519f1b8a3df7 uuid:2b7f9d4b-3a9c-4cb0-a5be-2b3e8381aa2c 4 application/pdf CCNotice Chief Counsel Notice Department of Treasury Adobe PDF Library 10.0 D:20150407132102 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 4 0 obj <>stream h�23V0Pw�/�+Q0L)�63 T$ � endstream endobj 5 0 obj <>stream h\ak�0�J&]U6D`Ne&ͦrMKs{ &b�? � :E�ghYM@Cie%�#��"N�X�4��;T4zm}zʅBc.�(&BLTf� ٶz^o &E*EbH&�*�׺ESlF-̧zC� psy4ɶ�&hyثkH�0�$a �s-ȥ�#XM;ojo�c\�2-Waz� endstream endobj 6 0 obj <>/Filter/FlateDecode/ID[<8363659D77E1E24980590A0DB2C79E6F>]/Info 64 0 R/Length 59/Root 66 0 R/Size 65/Type/XRef/W[1 2 1]>>stream hbb&F{ L �2 !� H0� L_ .#`���Ph0� endstream endobj startxref 116 %%EOF