%PDF-1.5 % 79 0 obj <> endobj 92 0 obj <>/Filter/FlateDecode/ID[<5B89B2AD23A11A4AB0B9A6FCD12ED904>]/Index[79 20]/Info 78 0 R/Length 69/Prev 16101/Root 80 0 R/Size 99/Type/XRef/W[1 2 1]>>stream hbbd``b`K@ `VA>8 "a\PDJY ƶ?  endstream endobj startxref 0 %%EOF 98 0 obj <>stream hb```VE^ʰ!DŽc 88@ $ \ Qry*U.\ j i ~@;5!|) QTl ) endstream endobj 80 0 obj <>/Metadata 5 0 R/Outlines 9 0 R/PageLayout/OneColumn/Pages 77 0 R/StructTreeRoot 12 0 R/Type/Catalog>> endobj 81 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 82 0 obj <>stream hVMk1+: iXۭi͡ M!䰵{a6 43";vBc|Ub3+ P [g*|ڔ-S~<^;3F˄vnߍlޓ\U_npwU?[u*2s!e_6l. ~Wo9~u_weqqӡKuu;ju\OnOe%v%ϥwȴ?z=TD$~Z:Қimh?[)5l/C\y rD] fR2 @A @`8"cn Bp_xP!1JP"! x<~C8"˧cN!6tY׌Bަux,)cSFxؤ=i'30@6IOƱŧN8 qO2EUjAQQuQ=j(Ti 5OW+N~n"YSk|uV}yS5<y  |N/? Ioz?l9rG^Y>E^ {ߔפ/ Ӑ"3Ӵ`wi endstream endobj 83 0 obj <>stream HUKo0+TlLEqzHHʁ6* Q16 IN 373ߌ}Ye GGIVif b<*eTr 5T(,xdxU_4M[!λnSxqv "%CYq3. bo* K6oa+eL@^hG'T'gEHЌlBI9y#C0(HS 7XARAu%`ݍ6E̬xq&,1C dFE3+U)Uxૅ$z$]1M)tND jxRN ҾrsQOP)4! m}?v>@ׯw]]M]{~qHb!K$|6*@I jrg˜ mJ(&NBY'HټO=N}Z٩pĞAw0Nf3o:RFry3u GaXKƜ+C?;tt8}o:&bOpM@XBkz P.B cNU9yq?[eJP`M֛U'syObX2_W E)܇n->=XRMTf?'v endstream endobj 84 0 obj <>stream HUN@+f90O D[ZK].PT=&vly׹HXEޯ^.%aD-u͏聡;Ӟ:>/TF:cUnT_wow:EԘV)/8B6nCViҐօKUN9)=j$\iInZZ]+ OH I#!4C~Tg;1N~cp&K"o(lYnlrA&]" endstream endobj 85 0 obj <>stream HUn0+H%ÇHQEClj @!udA*7nݴ%Eٔe zD,Bk ܂i[hk_\x/A_ FnTĽ[Anv3 \]]OqA.`fxKuakn& X Lrib$$qCX$,qo4zɫ*a+! 7})}72 <7P Mӊ|)"hC`~̡IӇaEmhaSbU'4W1) U^:ayK, 4,bI;x$=}R2T2' 5Mc/hviNl+):\u[u6h_,tV0o6x휼G9O 0V& endstream endobj 86 0 obj <>stream HTN0}WіKb'B*,jDJyHwCw[H.8$ı=35Iw!Rkq;Hg-s0mC KWM\SLf311/v, Z 6; 1 MǗuF(=ֆ&63*s+a;>><0c:g''3(uL -ucU=Xp} [UKv. " Qjk?j*d ,eć(P r>C/n&I2i$J꒨+5$yEvJz '0nj픀T;i@ $|UY@Q?>GTTа to44m۰xޢcwdR7u^h ݡ|m)A4"GRi,,PeZ3T| } ׍HxnPKBKMrN8:;鉷&TS*Dڰ]$x?z4s ?Dl0@WqR.]ym@Hu(iB_<`/ Q*C_#z{'3zC0)Aص‡k\mjtf\z۷TQzI-Ϫ-?/Ƙ%6{msy97/OylD2Mkdnr3[Oe endstream endobj 87 0 obj <>stream HUMo0 W( jIkSl+PؼˊZCv&]Grdw-#r@}8t῝ JtX2"%ږ.4] M۝!5oKWh[XASe.#jn%\Bg6Tx$: ָ @pr)b<Švb#C\DzT~%Ỡ=φ 8\%T< |$U&4,ӌkG8zquk899:8lڹK̈́GxE-s$Bp ⥴(upAךh􅢮tj@@, v@ѯ0;*G}$0FIA'œ.XJU`nuQCӶ 3jKI&J?m2b)&ð~aKH5V 3ҙhJ 7tۈBb]]DY"rdd}Fؚ_JпP>hQGf*) Sd8V{D]"L%wnMd:$;Ǎ lgivž-b{ RE@+56~y/꽰Y=ÊwD%ÿS'nD|xXE~%͐qpNG,<&y/? = endstream endobj 88 0 obj <>stream HUn0 }WQjE_v 0݃[4i%Re32IC"J ;@@עSxI&:jT*OwZoB<>Hd[Nw02EڅZWog[ ck*:I Q)'4JZt2UXc萤з]͎LҊ ]:Dq (녳t &/RWe nq8gbN4B%0ז+/,& _ ȅ7 =£ݾR1)$c벮 Mfˀ,成$4)[rnğ;ҔrӏxmO^ 0Y^772.UZ0#El7\$@KPPOe0; =<e qRnՀ=uUr OkLb8W .M`ۍ]OĩO PB6Tѧ hĔ܃Q®_!R %P2 񾘡-:CąvspNbV{ȕUu}8\/3//WprrzPd؝Cd1&U(}mJ}ٛf<<)v~+G8.R?.Tʚ5떆% 'I`B=}&z3Fg)|=zPUiFGzҀ%It~iޞ>HW ?MOC;2@۫ 1@>stream H|UMo0 W(ZPX`؀Yv6hGQrI/dt%)~[~D&r~C J* kk.Б t잫Gs+ɭ4 ~oDž8SpJ>Wp%1'˿ yfImlن=0_5!.yG.P: 4ή8$WF>皽Wx|%u. /\d8d8N&:pdLl)0L! ̜ ԣޠeD>le׈-d\%0K ^HO.[F?z0<ֹORfXup)V=ID6Fpy^Nt`l. pOt¦,'VٝICeyP%Q"ae~򣃵p/yψFgglWz*c6!}+4wQ\8X>e.8L!3pv 856vpHFj ;ЩW6,z WTA}tJZza0G@ ]POJI"6W8??~rL[iIg1wǪ}DӠŧYĠ ]t5zF}<\|Yw;ա:?I:@o| dFCFrҌ4nBZa Oj/nj(n" endstream endobj 90 0 obj <>stream H|To0~_G[ZfJ*12 (F') _`6t4}>(/LJXmwL 6Wl0V׎ե>}Cpq;pM$~**5LqݍrF yRrQn'Bnf[_(ٹ EoEՃ-K1m!'_n:?4]Jup & zb+ endstream endobj 91 0 obj <>stream Hb``$WR~  |@T # 2 S/`M.(*(%8H8c- fԉd9@6_IjH9(3=DR1%?)U!$5X3/9 ($5j%V*'&*r"(,!!0b;CҢ2(ɘ I8/ endstream endobj 1 0 obj <>/Font<>>>/Rotate 0/StructParents 1/Tabs/S/Type/Page>> endobj 2 0 obj <>stream HUnH}+iH tEޔAq4€3J3dj/9U_CYE|emjXE㫫+EA'28HJTS&nzs=6Ҕu_][/W\AzàzTA\ 81_w]Bsŧ@X@U *'T-wHGz$T%S,r*.'غyǷFW_qᵁeL@Qh(G}lqƛvMV!2@;<S |O!/~sWbM#&}xpWQJ3c8 ZdŰ!D$~r6OC=Jx6G8{L4qʞ$ JRMm>DY#k&丗zifϭ!"IFH5-So;7ZK9139H'=i>lL*5HvIJȺ>:@5 /0rnEeeTd#e͙+ހ"byw;=žZ>#̻tU JSjȑ+X|;]w _n[邂iy--;Kl{*iMzC{('aF-f1&s&Il)_kQq9t0^w)VlXF;Ǣ?Ar'bkc햃^AE:-`"wڸ(᎘K޺cOj`:w}]ĥsOm"lt7=_ +pfW;mE0i>=RU{.AOlԘ{=fBMr? i endstream endobj 3 0 obj <>stream h޲T0P04P05T04TTw/+Q0w,*.I($"!%9yvv@- ĢTfK̒TJ2R5]- #"MM JsrbC )V endstream endobj 4 0 obj <>stream hWMoF+{lwg@8@$d@+MD&߷mذԋK}3ޒ)R(-PVriʋPADk"F'[bS!lS$p`#)"q?")85#g)>@Jh9h9G|P xKuE, b0 Dr΢4jPry"Cɩn# 5Z~ 3.(CV>k!MќKR>:G0YTs:.Hr ).zHhMzH95HT͛:/ŦX]]U[]v_^!Iӡ*}w MΧsIa\ixex 7`Fo@?C2e,Y,Xfb1c,!!b18q"kAmv,Lm/ml]_Qb]\})-;ʮ/>ԏǮ*%?,ٶ</U{뮫/C-e-U_|j>W q+K'G3f,FϏSs\YV6?]is:f(x4 Iz1,FH#zzsFv:UԻY^j,t^԰\հ\@rh\U2;y0S\N-sRog*4ʰMeFRVg`M672| (7Mg3| tof|+ܾd~/1pڰ0 HW\/)ȅ{\Z*?Sve/>r=/.˹=?8՜?n% >stream 2018-01-08T08:55:05-05:00 2018-01-08T08:55:03-05:00 2018-01-08T08:55:05-05:00 Acrobat PDFMaker 11 for Word uuid:b67e5336-bb91-45b4-a190-93ef18e03710 uuid:2eafbdc0-d1ec-4655-b478-f0807d350a30 3 application/pdf CCNotice Chief Counsel Notice Department of Treasury Adobe PDF Library 11.0 D:20180108135447 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 6 0 obj <>stream h27W0Pw/+Q0L)0 )XʂTb;;&l endstream endobj 7 0 obj <>stream hlaK0J-m"c0~Nz f0{޻w^1b5'h#Cj4f2H#W)L'$OiG>X8oBo.Q:RT*K1DɅJ׬,ac"ꇵbR2ސ\VhŘ2b?qyohw7bK )a,24\dp?rZf {O7ϗ_gr%zw endstream endobj 8 0 obj <>/Filter/FlateDecode/ID[<5B89B2AD23A11A4AB0B9A6FCD12ED904>]/Info 78 0 R/Length 66/Root 80 0 R/Size 79/Type/XRef/W[1 2 1]>>stream hbb&FE%&@H0>,!@Bĝ"RɁ10(Q($ % endstream endobj startxref 116 %%EOF