�\pjnwill00 �.�` B�  d褚MbP?_"*+�€%,����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm#,##0" "vs@"................................................................................................................"~{\ \ \ \ @"................................................................................................................" \ \ \ \ @#,##0" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -!C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C &� ��C $� ��C %� ��C #� ��C  � ��C "�C "�C !�C "�C "�C !�C "�C  !�C "�C ""�C !�C !�C !�C !8��C "0��C "�C !8纹罜 "8��罜 "!<�瘟罜 ""<�瘟亮罜 " "<�瘟亮C "8纹�罜 !<��罜 !<��罜 8�罜 #<���罜 #<���罜 #<��亮罜 #<���C #<���C #<��亮C !<��亮C 8纹亮C 8纹�C 8瘟�罜 8�亮罜 8瘟�C 8�亮C " �C " �C " <��������������������U} �(} �} �} � } $ } �} $  .,l@,�,t�,G�,A@ ,(�$,Q�$,a�$,=� ,7� ,_@ ,[@ ,Y@ ,X@,Y@,h@,X@,`@,^@,Z@,]@,X@,_@,X@,S@,]@,g@,`@,u�,^@, @,,@Foreign Trust f^Table 1.--Forms 3520 with Gratuitous Transfers: Number and Total and Average Transfer Values,91by Selected Country Where Trust Was Created, 20023!+[Money amounts are in thousands of dollars]""##%* Number of5Transfer value [1]6 -Country or area& returns with 7Total9Average-& transfers8: ' ((1) ((2) )(3) + All countries~ .衵@~ .瞍� 1�i�鸪@ D �D �  , Australia~ /"@~ /稜@ 2UUUUU祄@ D �D �  ,Bahamas~ /8@~ /婿鰼 2荔疈 D �D �  ,Belize~ / @~ /职@ 2謤@ D �D �  ,Bermuda~ /€C@~ /pzA 2笯 D �D � ,British Virgin Islands~ /$@~ /€@2吞烫虋碄 D�D�,Canada~ />@~ /3@2"""""騞@ D�D�,Cayman Islands~ /8@~ /t'A2UUUUM蠤 D�D�, Cook Islands~ /M@~ /牎鵃2烣X頸H淍 D�D�,Guernsey~ /@~ /@;袬2 D�D�, Isle of Man~ /1@~ /X� A2棖枛菮 D�D�,Jersey~ /5@~ /啫-2�$I捘d酅 D�D�, Liechtenstein~ /6@~ /燯鵃2F]t裭睝 D�D�,Mexico~ /@~ / o@2繲@ D�D�, New Zealand~ /*@~ /€5虭2賶澵夰慇 D�D�, Puerto Rico~ /3@~ /€蔃2 �5斪鑵@ D�D�,St. Christopher/Nevis~ /G@~ / q頏2�7介M-旲 D�D� ,Turks and Caicos Islands~ /@~ /+繞2獛旲 D�D�+,#United Kingdom and Northern Ireland~ /$@~ /€>罖233333棆@ D�D�4Not specified or other~ 0P@~ 0瘀魼3瘀旲 D�D�;[1] Fair market value.@<�8NOTE: Detail may not add to totals because of rounding. ,@!,e�", �#,�$,�%,�&,�',�(,�),�*,�+,�,,�-,�a =YSource: IRS Statistics of Income Bulletin, Summer 2005, Publication 1136 (Rev. 09-2005.) !;= X�\+�> ��" �������������������������������