%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20050425074110Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050425074126-04'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 42 0 R /Type /Catalog /Metadata 43 0 R >> endobj 4 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 10 0 R >> endobj 5 0 obj << /Kids [ 4 0 R 12 0 R 15 0 R 18 0 R 23 0 R 26 0 R ] /Count 6 /Type /Pages /Parent 42 0 R >> endobj 6 0 obj << /Type /Font /Subtype /TrueType /Name /F0 /BaseFont /Arial /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 7 0 R >> endobj 7 0 obj << /Type /FontDescriptor /FontName /Arial /Flags 32 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 8 0 obj << /Type /Font /Subtype /TrueType /Name /F1 /BaseFont /Arial,Bold /FirstChar 32 /LastChar 255 /Widths [ 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 556 500 389 280 389 584 750 556 750 278 556 500 1000 556 556 333 1000 667 333 1000 750 611 750 750 278 278 500 500 350 556 1000 333 1000 556 333 944 750 500 667 278 333 556 556 556 556 280 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 556 278 333 333 365 556 834 834 834 611 722 722 722 722 722 722 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 556 556 556 556 556 278 278 278 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 ] /Encoding /WinAnsiEncoding /FontDescriptor 9 0 R >> endobj 9 0 obj << /Type /FontDescriptor /FontName /Arial,Bold /Flags 16416 /FontBBox [ -250 -212 1156 1000 ] /MissingWidth 321 /StemV 153 /StemH 153 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 963 /AvgWidth 479 >> endobj 10 0 obj << /Length 11 0 R /Filter /FlateDecode >> stream HWKo7��<Qdl{Q�ir�#z$�~Iփ,ΌF{eVYՓc\�uPj~Uv^jel1~T� oB�y�}0.tCd�Ϛ,GwvP\��35?흽;�7&��O`jf"~HDz�0Zx:��贽PEJfl^p_�ztguwjkѡ�gq;m9B]bsO&0>X,?,n�OvnHе[8 _}uxw%S6[�<9`#� EC쟢�cE�r;;鷳�'{�ުÓSTUGv3�9<� ]^�/� ɴv(�{ �8&etY�&=C�0{P3xf ck{D{ܛ�o fRM�q�:> Ҙ}��,S֟·0!R�0!\媐eOM]�4L'SHw�)KT�)Ju9f�P� 5RzƩZ#6�0p%\N\S]qkċfY @D(kjV�!fD�*�IrW@�I!EC� $ Ztc鱫sdMKn$֊.WȖtOR8_�(�Ymnj�44vwhbg(-$M1i�Ϡb�Zwd;� Z[ �d[wV\) �8�3�-�*�Э۲^B5V 2'A"[${�Qː�GK_Ҵm *t+k1d!ktxhӘw\BӘزM Py*F�2�,>?T�4'Q_'N�ː� xoS_7̚R�bAo~k|@"Db� *T�{�5gtbv3´,� 1A^�T�+t�ͭUV�,�'l�.42oC'sK2۪�%�5Hs9f�[AlÏ�tj~LB =LڇKA[6فHzNRFB%!�( [=bEBCV�7TӢҲ<�$�-L�-^e�W�+86�m>�,~ %sKR�T9cx<1fb(� M'|$XR[6cIUB6�-Zw/`r ը�VȢZ�/VOtS\K~钋$C0qb;_V6.y#,K�2Km\f�5hexseZ�$W:_hc"i�yc5kUWTLWEohJg{3�#�Җ�. Lj�rNĎ�4E3tY1L&@$�5dhW੐�#�V� G5qX�`!iMIS~'\@[�#�1�&~+�~F:W �0�:)� KW^)8vE�(S|�6��-�L1�&� \!D� Mn)%O�"�!W=� �{xn+r�6o�\D}� dp:\ j�6LT7�6q�='bX,_t{{`�]� �37oxj�K�4}�??Dyr2`}fF yA�(F0דM�97_\ʫ7�4s+7qǪL!n�?O�[O]rC�,r`��.d`rS_]mnT|_߿z~rb�4�<�� �9�y��0~W uCA2Bx4Qщ4u�p<0;IRfb.vÎI�"lJ.Hڵ0�N��8A&0r;.F�g�W�%l6cמ/$\z| j6a�7M# �6� ~(�+']�_;֕RE>D��8F�>jظoE � T� ܽŠy<+o-U^m % Z؁~�.:��#pUA7ؤGzb>�f=[epި� 뱶�`Tj� 3WL�ɼ�-�$7Em6�.V˭,]>א!gD�%CE��.oإq۠p2 emaJ�+gdkE�߬oX)NJKt� �"crW�4-(Nu�.T[l��+6�!9�7n�VcH+t{y<}juh�$�WY� rq^p'�<�� � ex�.� O: |З�4S\�'3SqF’cUo$tf.�3C�X;R}uRh;\ѵ}@$Io\KQ�1ŅG� sι,XvxΑ2� )c�)a~ @s�iI20W �)<7�6wst�[]ّe[_r*\mvj}���[@E v~w] 'sO|r$Ҭ+�}Cܬ}}[pJ1�8�ˀ�6@e�alh�)V�z6)|Pk�)uC� j� �+S!* � �|zL�7בQ(-F�W�R�_p꧙ݍv�;ܚv6n!(Rb q� Y�)~L�"/!fk}tΊ/੏JWݣl`.&Vb吆~ vG^Mpn #wQ`��z��=G�Ķkx}Z}e�`([v�/�* |j$z��,|m󭸿Oc� XݕwI)�)vtzp|ڬWwci6C�*I� z]y��q>nye�[�+:ݰB-9ǓB�"?մ}¤Y/�6ڴ�VײѲԎ.��#�*ΪA�%nc誵�ۭ@jrz?�/�$ء�5uRuLh=Vԕ�n@9As.&`;kOǥMl�7%ǪޕuW:ӨJ)-ýv� �;ܨ�=�޸Fc� � S$0uaE� 6͍�#@pXe4sp++9®�GyY֫d_\ECz�V?7ȶ�-F]|)Ht�%ct�IC� `~fOv~ʮ{) h|�*E܀�W�(�m'K\o�(U= kV5гH�1ݲn�\kBqo=M�2 \~�:_Ws�7MƎn�a�? ds� �+f)ށ/8D3b6�% q"p��h�%�2�&�5A��- x}�'s%KnI.Fla4k yu�)~�>A��2�$;Bn�;�yTl]M lK{5t �+hR�8�r+}�?ǔs؜5`|Vyf>gATo�5Bso^Gs+C� R@_�S�%~^WRYk)gM� ݀J�7Āi:pZ�*�݆r͙p z�;EZ?me�)omlM]ܙgk�2�V'�4N&L�6^WS@QнpmcV�)@`�q�,C�[(�#OD��=_CL?�-d�"�/;�U *�< '�6mmjDh%v\f4옎-r)�*r tThwI&봬Q2=�3!�*�2�ތ.iokx@2;x?�'o+/u[#QW٪] W턭xT����uQ+^Jr�>��/�X�X[_;w=J x�`wDXd�%jwUkgyqg5z�!f8fN׹@�+ᱹGKwVPg}$+r.@�/�1 ځ^Ek-D��Lr:YJ ��-L�)WB|evyw_i�!n=ѭ:]|XL} ՟=ǑGc#^qp�-�l endstream endobj 11 0 obj 6366 endobj 12 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 13 0 R >> endobj 13 0 obj << /Length 14 0 R /Filter /FlateDecode >> stream HWN@}V�;�=vIH�"�8^ v�"w;q?b@�;{}s:q#�8Oa&28A`!RW^>� |tyi�%�\���4 2D]GO0�+~��ry� �!xBwktڄ�:�h|MduWѡvy2[_k|� nX �& lhtO{(gF3�OidhmeL!ڌB@QCT8qax�:5ӷߘ&nV}a}߷��^gJׁdM�,{ �(1 ld~y%X *�!f?? )\�0nJPx\q�g�.�-o>_QL>b�*6eo�'"β*-�xK�xu{{w9RM W�R�&꤅RMy2�s�1�>v ,.gq��̳p.8�,0KlD�;TWVy �~B3Uru!*WEH�#�e2�(fY5� �!J$�<{](�"�EHC _?wmbow�Rii�"1N˺u5FOHyY�, �/Nd�Oҩ'OjXV(,Lo4+%NiUt[�:�zFY&iK&kG�wW7m�9P> /ProcSet 2 0 R >> /Contents 16 0 R >> endobj 16 0 obj << /Length 17 0 R /Filter /FlateDecode >> stream HWr�6��*3]5S/(HbB*AZq%ǚxDs�=x4)c�/W�]v1.rlh�3��۱XŮ>-Cs`�/{y�2��3[�"��4EPD|ra4}=p{.|'fq0e�3)�22o ]zSQm�.f6`$ &k`�]7j͌,�v�1�4:���NRM�$q�<_$|F=ZPfwf�� �0,U 9SaF�kT�6ul^Z5�(l,�*�306�4RU9etU>#y O.Cvq|_m6y<�/�w&bJL6�0}6>\(A֔,)+&7,$`[@sMȐTmݽ9y�.O2%uX[wjmPT�?07M[W� PگTMP_�^)O�I�"yXXSItF�-�'YUS?ꃔ}cEL;uA{yυ��P9B\hE[Qf�?~�g=P^�#i6L;78v�"z Գm�@qJ �.B8ˏ�3󷉇|=`MC,p�V(}0p�b�J< JJN]�0-6`1-ѠAŝ:EK�wth1Fg�cMEѶ@Z�=�o>�7<陃� `nX[?y�]E{f�&xhM�*ʳ�O]0)�+e)t;aǝ�+� � enl/+EtT� l>�8ZS� ǻ>_;uIv58[�H&�?�=S�ڌ �bꇃmR�60;YmUV�*;`�yxX|�.2RLbEy� "�-� kN=mc�1uFmn�sD$g� $ǭ"� CXL�4F81]�#�6hW�6�6<'^㇉RT+�'�"j�.Y�3缣!nR�%m%Y=H,� !� �7mh�jbq�nMQc� F~C&O�,I�7Kh3[iVJ͎^� �&z&P3Ȍ�MÆσ r7zI-�[x2p�-6�#ˁRGEz]�ӴyNLE�'5�Sst=_'b�9@�;�SlggڛC_�^�!y$#KOj�*� gJ�"akK?�HCt� Z�(hqqxL�7u؍;tA7IC<> /ProcSet 2 0 R >> /Contents 19 0 R >> endobj 19 0 obj << /Length 20 0 R /Filter /FlateDecode >> stream HWn��C=8 zC�"�4z)t� ]M[UBIF �T�=7wd+�0v�3vw� [GG��#�4]D1�!y.�+ngm6_29�3=>M_wUiնlLv��ulJas~t�,�6pG뼝{�vl�/K�.wϨ#B%zǼmكuejfM= u="LeWr"�7k%RTg r%'�%w0�[MVƐk�LY�_&lM|KX@BfkP“}gX۰M9��GNbFHE04P0[ˆ�"cOrgn�5l*^q�6%}n�?�6Ε� t>yR� +" ^w§O��7_AzfC_V�BlƔ.JUo(kO0*|x� {[{nnD&�W͍RC8h*{ �&:ءͺ/n�*i٦9p䱲ceM f�"(t&*Xd�+�7pk�!� l,p�AQ@ /P�$�U�"Ƹ|}�u}�^�F#z�p� .oA(݀F1Ӹl2ٵiTl)� � t7e@^筵#B�&]_afT�`1\-E,�9LhEwՔA{f�+V�f7W\?2�1aGE\1Y(v+�('ų9}�J>KxO��/h�}xn�sSfǘ� ɡsBf�94 oI+bz}7UPhKSd�]ddc*JB*T\�$猒Srևc>UE" 쌞j zK~ n�(sSS1g!n�{�*b $pkcT�KIx�^ȈB��dD'H_Έ\ 1 ˮHɺ�r�/pymUzL" N&oQ�~�Aκ%dGyHf9�StlRQ]4ĿPG_7O1KQV}Z�2H# \q]Hu˔lt �" Yř,l�ؒ+&40[B|^,�3`U,˛rxkvoW_aY-Y�W�w�gjs])T]BN|RtK͂=gW)AfnV29Uzf�"r�+�um�:o@Œ� H> 4s��, 8bV߶H>�"js ~F�=z;^ۧ �&%DjXArb^P`�$O&Wg-#Gj>@� GI"��oneH][bҐي�i&Izutٔ-�4� 0X5-9Sֆ`z!̞+Ӥ!�"BCы 6�Ź� �=sAF��?�'�H[�=Ȟ0ifN�=�K�*}Bw�'t^;4^z|_�V$ټ.fy�;5� Gx�=XR�`X3�e��-ʱ1!yY1ؕzo�G̯�=٪i}�JpӨr#'\c9?q�5%�3qE4>9b�R�6\�8�/e^p�Sa^`zAd_S$$GU>3T� g�.G4X�*�?ZYW*֗(tn 8�6,hmx Vk�0�%3|R H`>�+�jE`΍S �?+�7Bj!�Nr�!�w�7e�5tp:K:\\W+ڊT| &'GnFH�Ar64P#�G'_YM,&i,^FJ:I@"X1?8\po�$j�,cXg#'L{> endobj 22 0 obj << /Type /FontDescriptor /FontName /WPTypographicSymbols /Flags 32 /FontBBox [ -250 -226 1463 1000 ] /MissingWidth 667 /StemV 137 /StemH 137 /ItalicAngle 0 /CapHeight 812 /XHeight 406 /Ascent 812 /Descent -226 /Leading 38 /MaxWidth 1219 /AvgWidth 752 >> endobj 23 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 24 0 R >> endobj 24 0 obj << /Length 25 0 R /Filter /FlateDecode >> stream HWr7��٢sbIkWmlbm6�΀$C0O7.3CJMbdj��>ꪳ�$'ܵ���渁dՐh<�7� _�S�&˜$h�&r;v J��/�G�#NuHG~ \}U>Зc��!]F{F�'9  ڰ"�ODkmh�F�%cZOa1N�'�5�|�pe䢎�(vQALmQ0�;qu|AHژ/W%!�m� bjDHcMGo`}Ŗ In�6D3cb#�<#ɚ�.ye73B.Id oB� %b*]*xA;DTANJHC5��%i=�$bL��Pg ��-\ WͰsHjXD a\�9r��%A~l L<�)}Aoj(in,\ h,aj�E ]cǛ��<[eQ-]�]_�Fq�-Խ� hf�B�=rI1O˸\@�.�B�� �,d`XV�:�:<� L<�� =|J_j.�Ɉ-Sv+6Y �� Bay���'%~�]!op�%!^'<�2ۛ;r{�݇Ղr|\L~�=|gH T3b8;-IJ,IJ Ev/=�8Fi�9�#rG,Ps$`h W�X!AAWl NF�a�-4NѫtInNj -di�yHD�=�8u\o �vʍ:�s]��?3�*� �,*8\rِVj�5-r��$i~y 6,_ LL�bI|1/5{в_/-�*k2�� ,L6�2m�=3fNoL.G�s?~�=eKqdnFZr��nV�Ff7D'sݟϬC�:$�}ihp/5J�(9�'x{Y�.<�@��� � � A7iKTK{��"aLGqO-z4zYc� ?�$^˿HiffiE�c+ B B'�8:�4� EWx�4? �: ʒD&v� �~2kE=�+gO�0 Nd#�=om7n��mF[c-�a;4Q�#DosK0R\t}"A`�$QERWD(Q}uؕ�� �$FX`�;�7F`v� \$b1�=�D7CíZ�ck�&I] z~s��PS��i�\^j}tL[{�*nK24 ܟ\}�/`@l=�*˼rJ> /ProcSet 2 0 R >> /Contents 27 0 R >> endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream HWn��C?؈H/W�1�9�;sRc?6L�3}˩S~�9�#�*Jywߋׁ#<ࡸe� _Źx#n痼{pW�-U*p�"Xy愌|sYaHAJ��cl؊D+~� k6_y=r <ݎ0JV ~6⩛z=VPbe;ȊnjjVU�WlD N7A9ߞWj}i\�/m46OVV�+6�']K6#9 ju(zG=9#~a+�2aO>KC�4M�!Aؐ#bb{�4O >`�-�Fh�\IX�/𠤺|qف`Vu'H/5�FWn�K�� {�&싘y�N݊"W+Pp7G�+[� ;D�l@[QuBc� nE Gc�=�-A�-�kwa�'A6b��^Я%87ð1 Wb~�2J򪅢/B�, z5Pur!Z|�!�-[�{x{cb\*sa<�&\(m�k䌭ꇭދq4e:G��8Lal Y�%[ b6_أpE\aHu#�4꘼@9�PۡNzʹqK�φ\p ah-O�8[�-l�E '+� 춨hx˗dLiQ�ښ�*SDR"FF =⿝bbnZ$.EY_#�j|q�3A�P�.�:'�'&-�b�<]з*|�)djQTxŤHV{e�"4-OAjnf�I�}aR�;֪UH� u5�GF_'+(yJ\Y|Tn^D �$+8"b�XN1ҹT�,B懒xKk]əMd˶wqn�iʞ�/ԭ�?ȨmqR6ozZ+a}Ssμ, ɣS~I�'J\_ ѵr`c�o�,]C{V�$Ih&o^=n5wzH.{H�Y�>c{s �+qwj+� �7�fjvk�$2op�)s�8vj:wK3h �'f0I|JSk,ڊY{v)w$/4mԗ�1VL@#B*��3�� G�4Q�Ii$ Hp>� ,�!嘗U`cN\~K�2W�] ��ᣇmm*u(�r. TKIzjL��:Jv�;UC�Pa� Fj�.\UGOEj\byyPxJN� sB (%K0Tʩ�"� pb$g�8AiQ��̘.GPy2{�#Qp!²,.~%�/[FAQM1�@��2Fc�;�#f�f^F^� p@J�� �'ZNQzk]�gzmô'ʧև#Nn(GF[H�,#z~ԕ�Hǧ�7ՈPʮi@@dA@PQxwO\�'Y 6L3c+/K�8�%h�6i�!�RT�X|�o!r��p$vjjVmHdD}F/�*(WTR�!��?G=Zn2+z�5i(Pz&4m�PZ~�~" W��  endstream endobj 28 0 obj 2377 endobj 29 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 21 0 R >> /ProcSet 2 0 R >> /Contents 31 0 R >> endobj 30 0 obj << /Kids [ 29 0 R 33 0 R 36 0 R 39 0 R ] /Count 4 /Type /Pages /Parent 42 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWێ~u%�/yX�$Oq�xKlIE�&G;+�b :uԩJ4y[ƞ~K�;DŽ_%{j}e>�#�7'_<��2�>�<$eeI� �97v)_&[:iO�ol`w?=C� vL�<�*J�N�)/ҲNOqZv/ԬIL� '}T'YNR�}`U'u_N}[T+f�2a6 {�(�_|Z�1M(;0}G�=�15i)[RKFЪF �3k|m�,W}|'x�/ O�Ң@Q[w࿷V/[GK�6%{jؘEc!H@2d摜}xm�>��"#r�9p{ E�>䱫�T �A}I�ƞ6Eق�?�Wt�"uH{}�,mZVhv:t�7�RoĵW~0;�=� hWњ�0Z_=!wd^QT^oMz� E �86TC$er2U� re5�4�FJNiMy43'Dٔ(rjZcƎ/�,|/Vg~9w~伀:V# {^Jα6��=��BU[S~'-à-WyЍ�*$1�f[xuZXt\OKirrXݴ9� vu6q�Hf�w`Q8y@թH� B|y6p9�5Q� <úh\�;�.�$;AS�#3U�:1Q_d�.gMXL�O�$F� OqG4L�)w֔E[�:J)Xgl8@N]�,yCk^j�&|_snl;=,z ,�BK�%�0%���*X|r}H�0�YJ;8$Uyͽl��.ZU\�F6�?yը?ȏjjR�̗܋{e�9:SCDj�>]�0�'ySk 1Ynhy4�`tQm�:d ζG�x!jZ;!qB�7kC3n j8b5nV, @�nL a\õWnةD�leV<��;(xt.qyJzFq�\ endstream endobj 32 0 obj 2317 endobj 33 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 21 0 R >> /ProcSet 2 0 R >> /Contents 34 0 R >> endobj 34 0 obj << /Length 35 0 R /Filter /FlateDecode >> stream HWnH��C? @Q� l!�,b`HТZR�I+ޯS&u�83؇Mǖɺ�:uꧻ\GK�2v&b۲��n�!ثh��=��%_�'ގ8~'bLe�2� k&r w7_M�9ϣ z؎�vP��,>Fw7D�%ebܛXych}KF@7 _y�+؇Wzس՚]c"Z0^��(o;={�/�͖4'ׯx[Iyw\`aX=�(C�q�زQ�&~Fn}WV+ia;U$N"H"(x�$t9�,eNSʪGz�VdKDG9� nT`v@f8ڮ;_3o�,�8eIC>FmV� մS� [�jTFY�(%v�8�>{� -�p(o� KrQY�1cmukLf� �2⡖�:�AJ�36E1� F|qMsK�1È]L7xR�;0Hn�cCقIgʄЩ�=Fu޼&�")�<JG�B`ӘC�>�5ʱ�-ôC-W۱/�<00=�m��&3k{QI�Q^G�/EY0eҖX0Nw뱹Yy1LAIzd�ZȚmt#ȑFϻF;tt/ Ʀj�lyꛅ9IjFWڦ+�6�,jD[Q'SPXfAáXhH?tM~iR<� f|*�)�(Qam�&Ffq�aa�&>XEnK~p8Pu�`[^�㯮b� bABN?\“AQ�$"/=&K"bZ�(I�'�;^INx`EL]B |),m$|K�b�>Ͻ"*<�0�mW`?H W2�^L'zv>ٓ)�*�b4BsU͍}[6Tf$� uNfہ{:�4`WQ <{yH�bծn�)p� j&\]-Q4P9n;�*b�/'\u pb�:,]ZQ��fݰ0�4*1�\�6afL�#Ν� HLd HѠl�^�z�-M*��; B(d[3`�&- endstream endobj 35 0 obj 2290 endobj 36 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 21 0 R >> /ProcSet 2 0 R >> /Contents 37 0 R >> endobj 37 0 obj << /Length 38 0 R /Filter /FlateDecode >> stream HWێ���0^?Hv:ه�&X#�hӒ%%{Sŋ$ݝYlvAGUuNY�4Z�'"BS:vš�J1?<�/Z�tdq3*|c�^Yn[�)%4AˈW(1I#9sC*ՙmy/�5!? �T�<|G�1�_�^RuDvɁS�Z�4 QDE( Aע#jGԹ���ACf�,Ң@{QHKJY|Q9*D }X㠫7B�|o<0[� e:HԹhz�+�2�׼ ��!lrex]KLْ`\�1Eye -�1)o9-ސoIdڍ:a��$Ѻ3��.@f`c�ŝOpfl*4}ZF횱IVq1k�4�ͽ}!wH^`)i!Ͳ�4m(YeCy{a U¾fS߽_� с�"�\[p^�� `� 1��2z&džW"7uFyW]V�;(4MY MMZ URh�2�+:F�H6c:lnӇtg_ pdxQ�uN�/W�=ť�$`�rMm8ZuҵY΋1,}nf� A�'�H|dS:sXu^�:H-�=t���=&ؕfv.֣4vB]�(ڑ��%xCN� CQ�΀?A!NN{F,�ȵ~K?Uu�-{�>ڊ�捖I4͗2�9_�*�8zH-�4oe#��# 3�:o!G5K\l\x�8H�4vd:x]JF�2j;l �'�4fl�N�;ΰ�&M̓O/�ϫ\eϕ-��;klG⺢jr- NW-BhEX^N�+<�|bI� A`8ټW/� XyW�E@LSEZ49VΖ/ljiи�NN�0�Ijz�׬LK� q��;^&�Lh.jNE4XT>е1=k�DZ賾�6Q�8�:�ŴΤA�:�ڽ�=)پ`�L�񎳧?�z 3;�f`��%{X�-[�2q~R0�Jh\3�0)�( M�]~Aߋ]l\p6�?Ko ֗� v�=B`*q嶱�p@unMٕ&-� 腆ŭJ OvA`q!{4഑Ei�8\{T"�: �"̈�.<~�8�7Gt�2H�)t _p � ,LFܫ��4iZ9Ν� nDAXǓG^=Lh�=�Q�8F� W\PEtt(PV�$؝Og_1g�*Yy4 {ZҦG|�K76Cc7;�)/9o)�I��+d`(�$�,h_-Rheɓb[{�/�G�9b�vBYޤ3{MEE&�?tV)9$ endstream endobj 38 0 obj 2302 endobj 39 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 40 0 R >> endobj 40 0 obj << /Length 41 0 R /Filter /FlateDecode >> stream HWNF}+�/P� U�R�W�z/o†d Iz�93^iI�$#`�f_ �exPCr�~�8/\'� �;Ɗ\vvDgx }�2�2N%h"fb?(LJgLwB�+�0~LΎR' Paɡ�k�*@gh�*CQ� o| O3gy5l4F�9s��os=OׇGYz䞙OsO0�z�$H;„=։g�,�~R�:D � .���"N�6V�;:b^L'I�2ZʜZi*[�,L�6i�6� ڐFƒ!��4IeH٠)�Δl^bZX�%�I}�,}k� _;�CDțh@ؒrj� \Tf�/;F�=vG"*5$*՘D.m;C3/V�SӤE�$rivR}dAdbb�6hE�0ݠVtmk&/� ZZEDNNGMİ8an�7�Ĝyo1W �"!4Y6+� X�%LA4fN]Iō)ʏݐdoaxh� m�$�3�?Zq}X~��1�-V�4r?9|�ٽZb^o�+Ą�gMFoWݎߴnlMdTūxfqN_�3�?'M�8/�N[CY$=C�0Np<8��>Tp}pZWcf�֣�;M�#kT[{�1TYo)^� ) �7OصJHjO/UWg{�<[^0x8Fi=K�0TjIėATyβwQ�! ڌ�ICxSD�K� endstream endobj 41 0 obj 977 endobj 42 0 obj << /Kids [ 5 0 R 30 0 R ] /Count 10 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 43 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2005-04-25T07:41:10Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-04-25T07:41:26-04:00 2005-04-25T07:41:10Z Office of Chief Counsel, IRS 2005-04-25T07:41:26-04:00 2005-04-25T07:41:26-04:00 Office of Chief Counsel, IRS endstream endobj xref 0 44 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000263 00000 n 0000000335 00000 n 0000000469 00000 n 0000000584 00000 n 0000001679 00000 n 0000001949 00000 n 0000003048 00000 n 0000003327 00000 n 0000009771 00000 n 0000009793 00000 n 0000009918 00000 n 0000010816 00000 n 0000010837 00000 n 0000010962 00000 n 0000012949 00000 n 0000012971 00000 n 0000013107 00000 n 0000016216 00000 n 0000016238 00000 n 0000017345 00000 n 0000017632 00000 n 0000017757 00000 n 0000020082 00000 n 0000020104 00000 n 0000020240 00000 n 0000022695 00000 n 0000022717 00000 n 0000022854 00000 n 0000022957 00000 n 0000025352 00000 n 0000025374 00000 n 0000025511 00000 n 0000027879 00000 n 0000027901 00000 n 0000028038 00000 n 0000030418 00000 n 0000030440 00000 n 0000030566 00000 n 0000031621 00000 n 0000031642 00000 n 0000031742 00000 n trailer << /Size 44 /Info 1 0 R /Root 3 0 R /ID[] >> startxref 33154 %%EOF