%PDF-1.5 % 87 0 obj <> endobj 104 0 obj <>/Filter/FlateDecode/ID[<523E59FF2AF67B4B80D44CD00F4DA9F5>]/Index[87 37]/Info 86 0 R/Length 86/Prev 21908/Root 88 0 R/Size 124/Type/XRef/W[1 2 1]>>stream hbbd``b`$ &  Hq@,C HpG P H $Hu?c{ 0 endstream endobj startxref 0 %%EOF 123 0 obj <>stream hb``g``jgtT,  bP_z\+M+nso>oL;VR |`!3D1@)b endstream endobj 88 0 obj <>/Metadata 3 0 R/Outlines 7 0 R/PageLayout/OneColumn/Pages 85 0 R/StructTreeRoot 52 0 R/Type/Catalog>> endobj 89 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 90 0 obj <>stream hXmo6+`pHQ|"@,+t`bk0[2d(: Łi$a$bDØ0$F]H$H9Qp.h'I^/.h¹(R)J:ƘGD22#2A8<0N߽W&t8=lV9V<#av2a`Ǧ}>k&*PEI GJ S~H5~5:/S.WeY5!8a:f|Nd(D0l4E9 ź7gW)?=VE Y{d1IG7_gx~ifsFoz[pX}oLlbMm,fT-[U6-sz3Oɛ XlaT-xFM(fW"' R/ ZyCS[gġήBʿ*&͇lE]f#mmeZ}\-- D(6Byl Bk? 6RΪ9#q?FeF9n}< ,,y͵%yWRҬ0zeVOmmkv z,ʫr]mQ뗬&{(MgւKe~\zm9yh)%H$JWq d"Z[;?-Ën7QB΍#\؂Y;gS!|l;(B&=B1O㘄>VL:?ICU;bbo KOsG[cN01†uUݩba{mq!xc)nw.=]-EW6V݈mA: o-Bx+w$f..c>JIQr)0W0sG{…BL-Nàt3s.ȿC[ "mA5 (jM\Nj-`e;.oU_JP_8(Lt<)-^Vdb8˛Ta#ponMs=yQ<7[r͓ײZK FœlS|rNv)OuUrøir£+   7%\h[ܟ^QH9 }*_KͷaivL?ߏP^f3ooo6/l3٢Z9͗Y,V endstream endobj 91 0 obj <>stream HSMk0WQJB)$i]4\[(b')mryo޼yQۭEM8꺢\ n6_ (Q I]'\*K^)*Bߟbnp{;@Nf-mY$E  'X=&,nL\4_,}S]}CabTqL'wV<J>!"sR1JɈ@zWU ́lxhv-)Zck{*S9%N \,(l+JdK=s.!C/ ybRq.*'9MY6++J eP2ÊSuwwKYbYo .G+"5IpC=ON|~?[ZGҹ>stream HtTMO@ W8>03IS*!$ -+!pڔIiI;̇lO`xڃdqC(烩  P (ѥE'e}FV+ycP 9qhn=} PCP"G8c\C37]H$ > Q8ϊpL4sC]E- *^ȉ 2}_K4#'c+"QiJnчoFWM jqFEiG7Mg+ek!$>stream HTAn0s$S&)@kh䦛QeG)H#}ʹE{΅+rgfRKXMoVz mlª)|6q+Ep#a_-cF'qiZc^_񼫭u8Ɩ[B7>#s+'9DZby{HDP'k;1YԳ"pe̻ F1rɗܧ(?RC%W_ߊH߃&򸌼&)pwJaRCוzwxe*WU⋱3{ď1V[m^^'GpS_эp$H-{uqKGghE0H?|AŪ/x%yA;ql%6 endstream endobj 94 0 obj <>stream HtSM0 +tf֙t^KOGN _ɐҋlӳL$NG˒L}*v(9 lEm/lbgrfe{ K6>$^6\xdÇ3Ux ll@RCK-T*H6e5[E@EZD*켛? vJvP$laF0{:\_b[4vԨh'6XPF*@2euU޽UŹxVj^ӕ`>stream HlS]O0}ϯ4ۤA*A4&!-{j@:868=ce2EW@R ov [ 7{a'59loE ~*]An~('f4B ,h p{dئϽ˜|S )(ZLhٴ p>؅k~!+Ck`,R>_ d2]]tzqC_]_3ۂ>C3=!'֎)u${x+* ixdhL'ϓeǞu ed='%EMy#E>;9>NEH?*lI;*瓞bG;L݁V(A8} $6E[c- w/y>J|QhJJaF{W6=oa@VP K+~:KGmcC sb\fu%Ҵ'{.a]u^cxRzJm+y[%D*fK>stream HTMO0W1>صRU JB(i-I6t; ~3cy6!*A"Îm>(g9~Y鹟c60OR)5! e3F%4ˡ^>rW& Bk#֠ı@nµݶ;U|B+01 R™&PͫX.'KVckθ >`Fwd%Ev~Iy$C?ro=W" `wu*؁aW<q}ߠ I'^,?Ӟ&HS{N{C6گ;榬aԔrT{VyaǶ*e/W'\< RPvhc@49 uL(8=zZ?qUb%''qӿQ6~τW1AYL uV/q endstream endobj 97 0 obj <>stream HTMo0 W(,يEK; {Jz~dK,iZߏv]h"'CmxK\Aw:y#{]%o]0vyt>$"^e}A5p,#`XO8Po,%hౝiV"/ tkyhQ8OMrbux*?B/\vZpMaLpr].ў~>)=yӏ_!1~#<%!$w~9NA7qXQqQqQB>U\_12-aL'=Ng*Hv\X Mqx{qa!R8[M-3-ށM5puADTn٦2=PA9H NGb "(<#]{hv욎(z'2{dVx}_2>l 3Ho Ь2,@d!L\EHMtj/Eֽf~͔'ۧ%՚7+N endstream endobj 98 0 obj <>stream HRMK1x'II i&m[d֪e2Iޛ7WAYr }6S6&됼Q'r+Z*k *yWWY#ok!vC2NLj&e4m''9\9]j<3;*nPJkbc6GcУO@P|7̓^K&-p6GF<ϛHRߴ\nP`6%_pntuR!}ΰ]D˟C|T5*r]}x1JR;V ̥74fa!qӦ3d![ۄ m?7IsRe_+Dύ7a?&Ḿ4ц <{jl-ƒk]Y endstream endobj 99 0 obj <>stream Hb``$WR~  |@T # 2 S/`M.(*(%8H8c- fԉd9@6_IjH9(3=DR1%?)U!$5X3/9 ($5j%V*'&*r"(,!!0b;CҢ2(ɘ I8/ endstream endobj 100 0 obj <>stream HyTSwoɞc [5laQIBHADED2mtFOE.c}08׎8GNg9w߽'0 ֠Jb  2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 V)gB0iW8#8wթ8_٥ʨQQj@&A)/g>'Kt;\ ӥ$պFZUn(4T%)뫔0C&Zi8bxEB;Pӓ̹A om?W= x-[0}y)7ta>jT7@tܛ`q2ʀ&6ZLĄ?_yxg)˔zçLU*uSkSeO4?׸c. R ߁-25 S>ӣVd`rn~Y&+`;A4 A9=-tl`;~p Gp| [`L`< "A YA+Cb(R,*T2B- ꇆnQt}MA0alSx k&^>0|>_',G!"F$H:R!zFQd?r 9\A&G rQ hE]a4zBgE#H *B=0HIpp0MxJ$D1D, VĭKĻYdE"EI2EBGt4MzNr!YK ?%_&#(0J:EAiQ(()ӔWT6U@P+!~mD eԴ!hӦh/']B/ҏӿ?a0nhF!X8܌kc&5S6lIa2cKMA!E#ƒdV(kel }}Cq9 N')].uJr  wG xR^[oƜchg`>b$*~ :Eb~,m,-ݖ,Y¬*6X[ݱF=3뭷Y~dó ti zf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:˜O:ϸ8uJqnv=MmR 4 n3ܣkGݯz=[==<=GTB(/S,]6*-W:#7*e^YDY}UjAyT`#D="b{ų+ʯ:!kJ4Gmt}uC%K7YVfFY .=b?SƕƩȺy چ k5%4m7lqlioZlG+Zz͹mzy]?uuw|"űNwW&e֥ﺱ*|j5kyݭǯg^ykEklD_p߶7Dmo꿻1ml{Mś nLl<9O[$h՛BdҞ@iءG&vVǥ8nRĩ7u\ЭD-u`ֲK³8%yhYѹJº;.! zpg_XQKFAǿ=ȼ:ɹ8ʷ6˶5̵5͵6ζ7ϸ9к<Ѿ?DINU\dlvۀ܊ݖޢ)߯6DScs 2F[p(@Xr4Pm8Ww)Km endstream endobj 101 0 obj <>stream Hj`@  endstream endobj 102 0 obj <>stream HV{t] KPHCBÒ͆Gvy&$` GŚ¡Cj9`RR2`7zN#G*R̡R M?z:wgwf?D4CbtU+oP@U65,W.[{XpqkֵڋcYO5.]fuƧq'Cb 5~ipMHRdz,x۴iწ{+@yu:g|}X($IU%AvP}̣}CS7i#4wyN@vd]߼.[l^ǻ+lLIJOF>˟цQ:d:h/9؀}d'0 ғ.a2*x"LOU,I!$`{ߎ8?H"xP1s* ،/?(Wd; -5PzJ][kX'ݽk jk1#ybC%6/wuc׉5,<\! K|W=4|"C%b33`uiSwҖ2-nK. ]Rlن&b !%F DD-`>SMM$1@}'b ę|;{s;sd%C"Dʖ-1Q )hZ^ЃYwMwzj&M7Gڼ⼒nnh ~%M"cL Oxg)T0O^;bޭbZ^҇V.?13s7b˟l_Y-R7rK2[16&Rsn!aP7zFs}$}u aXPD"*vFy N|-TvcQ!XtI`@#e˧dl6*HL.u4+EZK.!X])>oQ JRN>y+]| n_1 g%֊-xiޠfWL:-_9 A |ub>¡-4^ȷ!գͰZY"ۦI۴T\߱Ŵ?='s̱¥޶1ʪ<\ebQʁ:Ö3,ȁbj[X!7`[q0ǿg{_nEu;f7`v>JK_xkZe^m¶9&g /;Dvc7?pY3H +U!%yBe#}jm;ӈ P%ȏ XIB-MLkgMYϔ%ȇMY|*4ŵSZhW\kMI BNO $hJܫWk58{;Mh5t*gSgyG4:%qj4hh5j{!2}B>{^p;4vDQ`Iדh(z)d}Eq:yBR,aQ>bMFYKjL sZ6QTZɹT.9e~yqlnYP ە;e:dž婞4&{=.f{JV;Jr\$+$KbŮT:_UUUUITRE_l$K *R{_ B1 :|,Q u,ql |TH+TH)m[: C*ԙf:PSIb,sH059lRt~rmO+Η6ih\4Ա@Ggj(B(N{zFxj]C69k_].Αx+Oy\~m;r7{]qiux Ód wvIZʢ1͢˥>stream H\j0 ~ Cqv1ȡXpl%3,QC~:?[>27 C 8DžBc u6{Wn7٤:gZk"ΙW8>stream hYn6 ί["@C %ȴN=I'#>Rfa,"y΅O >( > ? ! >:81JF~fT2I)E2KBb~E 9]g#QA'ı%䱄DhƍPFq`\ vHPC B?P臞Q1 C7BE DBP|#%"F8 EЏ( A#F~Q,ٳ^5ReU>] NQf!:W?ũ!7]ڰ6˴74ӢX9]Ʌ.kӴbJ/fJNȯdNV+(mĔ4,tU*I:Wc='=byZ+]\fu ^j]i=?z=9S.JJXUYe)$ғFnuLb,K+rROtNyZTYk k:4xCҘᄃqFwFb;7\K=x4қ{1p\mjʫ.Qfj^eGԶϔ[๱ԦE[3ȝTRr(+gl%׭D1-ʛnk+IOtȌӨux 7Ǜmb 47x2/7q&= p}j.<ѨQhOǣIϣˣ}޴@<6+vp;h¶֌lti@i;c]o= \ TmTe9tomcZjNѝ̟},RͮWޅwn1Idwe&aΗF#ES./4IaZ!}wYdmRhZ3ƛ5H\X.a7Gl lVof[?zEabѠ_|l_;́l1T;Kq[,m|nc[ G㙹D,b틆ڥmܖΖ"lc"+6r}L]4O>xG@308 yp(z{۰c=?3e2.?.&UxPm#֢way+W1C/u2׮}wxxЧ=J=t2_ɓ.j.i!KUZ,rC1Wg^NgBfr~'Kmz\Cr" ^殬Y۞UU\ԩ*V.iN=<]oFdbީh%1ٯK{`7Q2;T( |WZ޽YmX.wZE j3 7ـSl`&zIvll]L7i(Lh3!+drp>/eaXXb)ZC+ib/ {SEJ _Cz endstream endobj 2 0 obj <>stream h̓AS0CGli&3@aBC&51 }B%畟HPF6'dJOR[XpY&vXp@J*MA.Ӥ3m(.'M6 9& 'J(̜.`5xς<ǁkMh:lvmԢuj9:ovW&'o}^?}Wky4ջ{X7aq_!b=59"By[م%>j_Us7d'MdI5rq яܨY}:~Z|Y/s^7ۯ%3}%xu$xo ^O)Y$NNdoM OpJz'S3`2&o&eMJ̞sG,{ endstream endobj 3 0 obj <>stream 2020-03-16T13:42:33-04:00 2020-03-16T13:32:59-04:00 2020-03-16T13:42:33-04:00 Acrobat PDFMaker 17 for Word uuid:dec438af-4824-4b55-974c-1aa2463dc3fe uuid:5b084f72-78bb-4efe-af00-dd0dcf0030d2 2 application/pdf DEPARTMENT OF THE TREASURY Bailey Carolyn Adobe PDF Library 15.0 D:20200316173109 Office of Chief Counsel, IRS PA3PNRRWY7EE-1987-120 2347edbe-d21d-48ab-a78d-dd020f1c9552 https://adminnondisclosure.prod.irscounsel.treas.gov/Disclosure_Litigation_Support/_layouts/15/DocIdRedir.aspx?ID=PA3PNRRWY7EE-1987-120, PA3PNRRWY7EE-1987-120 endstream endobj 4 0 obj <>stream h޲0U0Pw/+Q0L) T$ endstream endobj 5 0 obj <>stream hlN0_wB"AfP'(a0+RT)Uc&Yo^|.A8fT/gfy#f:+N$SvҒCΌDq8!r2j^F4EhZx ?"OcAX.R@+ ѭj53IH|t))EiL}ܸZEeVFW)P]zq#z7+ǧ(Z11pmxJ@DT%k.E {IG*I{{cc&j`j=LVptC'иN3'*>qmpӳ0M[N%!?7/k^^`\ endstream endobj 6 0 obj <>/Filter/FlateDecode/ID[<523E59FF2AF67B4B80D44CD00F4DA9F5>]/Info 86 0 R/Length 57/Root 88 0 R/Size 87/Type/XRef/W[1 2 1]>>stream hbb&F5 L e@r } c\qW#\`r endstream endobj startxref 116 %%EOF