%PDF-1.3 % 142 0 obj <> endobj xref 142 24 0000000016 00000 n 0000001103 00000 n 0000001216 00000 n 0000001549 00000 n 0000002707 00000 n 0000010009 00000 n 0000010119 00000 n 0000010230 00000 n 0000010362 00000 n 0000011518 00000 n 0000012155 00000 n 0000012199 00000 n 0000012284 00000 n 0000012340 00000 n 0000013001 00000 n 0000013218 00000 n 0000013391 00000 n 0000046762 00000 n 0000048623 00000 n 0000049260 00000 n 0000049295 00000 n 0000049380 00000 n 0000050011 00000 n 0000000776 00000 n trailer <<6499DBA569E9624ABFB3122E2620669F>]>> startxref 0 %%EOF 165 0 obj <>stream xb```a``d`e`�0ad@A� st�0oӭXpȩW3eer?�1}zH�9]a%yg0vt00d0 � H��$� 7�bm��1KLCC(CKS2��5�S5~M@NkX�8K�4�Y� puA  � �,@:Ȋ � N p�3x��ࢽ ,�4#O0$#6 endstream endobj 143 0 obj <>/Metadata 140 0 R/Pages 139 0 R/StructTreeRoot 47 0 R/Type/Catalog>> endobj 144 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 145 0 obj <> endobj 146 0 obj <>stream /Artifact <>BDC q 610 0 0 797 0 0 cm /Im0 Do Q EMC BT /P <>BDC 0 g 1 i /T1_0 1 Tf 0.0322 Tc 0 Tw 0 Ts 100 Tz 3 Tr 10.8 0 0 10.8 217.77 739.08 Tm (DEPARTMENT )Tj -0.0258 Tc 7.498 0 Td (OF )Tj -0.0035 Tc 1.674 0 Td (THE )Tj 0.0279 Tc 2.356 0 Td (TREASURY\001 )Tj 0.05 Tc 9.4879 0 0 9.4 236.2345 728.28 Tm (INTERNAL )Tj 0.0392 Tc 9.4 0 0 9.4 290.0383 728.28 Tm (R\243VENUE )Tj 0.0443 Tc 5.346 0 Td (SERVICE\001 )Tj 0.0048 Tc -9.539 -1.098 Td (WASHINGTON, )Tj -0.0147 Tc 7.564 0 Td (D.C. )Tj 0.0005 Tc 2.312 0 Td (20224\001 )Tj EMC /P <>BDC 0.05 Tc 7.8473 0 0 7.5 62.3862 694.68 Tm (OFFICE )Tj 0.0489 Tc 7.5 0 0 7.5 96.4712 694.68 Tm (OF )Tj EMC /P <>BDC -0.035 Tc 9.4943 0 0 15 267.2431 691.08 Tm (NOV )Tj 0.0364 Tc 15 0 0 15 299.4535 691.08 Tm (\2678 )Tj -0.035 Tc 8.9382 0 0 15 321.1415 691.08 Tm (2001)Tj EMC /P <>BDC 0.05 Tc 7.8739 0 0 7.5 50.3824 686.04 Tm (CHIEF )Tj 7.8998 0 0 7.5 78.462 686.04 Tm (COUNSEL )Tj EMC /P <>BDC 0.0237 Tc 11.7 0 0 11.7 403.3652 662.28 Tm (CC:PA:APJP:B02 )Tj 0.0168 Tc 0.007 -1.21 Td (JBernstein )Tj EMC /P <>BDC 0.0223 Tc -28.137 -3.61 Td (MEMORANDUM )Tj 0.0313 Tc 8.059 0 Td (FOR )Tj 0.0221 Tc 2.504 0 Td (DIRECTOR )Tj 0.0357 Tc 5.67 0 Td (OF )Tj 0.0138 Tc 1.738 0 Td (APPEALS )Tj 0.0174 Tc 5.012 0 Td (SBSE-TEGE )Tj 0.0245 Tc 6.194 0 Td (OPERATING )Tj 0.0117 Tc 6.452 0 Td (UNIT )Tj 0.0217 Tc -24.899 -1.19 Td (AP:SBSE-)Tj 0.0211 Tc 4.793 0 Td (TEGE )Tj 0.05 Tc 14.4686 0 0 11.7 199.5464 578.04 Tm (AnN: )Tj 0.0304 Tc 11.7 0 0 11.7 238.3995 578.04 Tm (MARY )Tj -0.035 Tc 11.6505 0 0 11.7 277.0406 578.04 Tm (M. )Tj 0.0177 Tc 11.7 0 0 11.7 293.6852 578.04 Tm (CARROLL )Tj EMC /P <>BDC -0.0054 Tc -18.738 -2.379 Td (FROM:\002 )Tj 0.0162 Tc 10.569 -0.02 Td (Assistant )Tj 0.0338 Tc 4.518 0 Td (Chief )Tj 0.0029 Tc 2.708 0 Td (Counsel, )Tj 0.0142 Tc 4.323 0 Td (Administrative )Tj 0.0182 Tc 6.807 0 Td (Provisions )Tj 0.0085 Tc 5.099 0 Td (and )Tj 0.003 Tc 2.034 0 Td (Judicial )Tj 0.014 Tc -25.348 -1.19 Td (Practice )Tj 0.0165 Tc 4.046 0 Td (\(CC:PA:APJP\) )Tj EMC /P <>BDC 0.0059 Tc -14.786 -2.4 Td (SUBJECT:\002 )Tj 0.0214 Tc 10.497 0 Td (Abatement )Tj 0.05 Tc 11.9728 0 0 11.7 259.1807 507.96 Tm (of )Tj 0.0169 Tc 11.7 0 0 11.7 272.6783 507.96 Tm (the )Tj 0.0056 Tc 1.765 0 Td (Frivolous )Tj 0.0159 Tc 4.468 0 Td (Income )Tj 0.0146 Tc 3.652 0 Td (Tax )Tj 0.0127 Tc 2.035 0 Td (Return )Tj 0.0146 Tc 3.447 0 Td (Penalty )Tj EMC /P <>BDC 0.0041 Tc -32.374 -2.379 Td (This )Tj 0.0124 Tc 2.244 0 Td (responds )Tj 0.0155 Tc 4.527 0 Td (to )Tj 0.0311 Tc 1.19 0 Td (your )Tj 0.0144 Tc 2.344 0 Td (request )Tj 0.0183 Tc 3.73 0 Td (for )Tj 0.0165 Tc 1.511 0 Td (guidance )Tj 0.0143 Tc 4.449 0 Td (concerning )Tj 0.05 Tc 12.2512 0 0 11.7 73.658 466.2 Tm (of )Tj 0 Tc 11.7 0 0 11.7 87.3332 466.2 Tm (a )Tj 0.0107 Tc 0.808 0 Td (frivolous )Tj 0.0281 Tc 4.167 0 Td (income )Tj 0.0141 Tc 3.666 0 Td (tax )Tj 0.0019 Tc 1.709 0 Td (return )Tj 0.0056 Tc 2.995 0 Td (penalty. )Tj -0.003 Tc 4.238 0 Td (I.R.C. )Tj /T1_1 1 Tf 0 Tc 13.4 0 0 13.4 326.6738 466.2 Tm (\247 )Tj /T1_0 1 Tf 0.0066 Tc 11.7 0 0 11.7 336.6881 466.2 Tm (6702. )Tj 0 Tc 2.762 0 Td (\( )Tj EMC /P <>BDC /T1_2 1 Tf -0.035 Tc 30.2535 0 0 31.2 559.7541 441.96 Tm (of )Tj EMC /P <>BDC /T1_0 1 Tf -0.0037 Tc 11.7 0 0 11.7 74.1635 368.7624 Tm (ISSUES )Tj EMC /LI_Label <>BDC -0.035 Tc 11.1493 0 0 11.7 74.6158 340.44 Tm (1. )Tj EMC /LI_Title <>BDC 0.0144 Tc 11.7 0 0 11.7 90.5372 340.44 Tm (Whether )Tj 0.0269 Tc 4.127 0 Td (Appeals )Tj 0.004 Tc 4.123 0 Td (has )Tj 0.0067 Tc 1.943 0 Td (the )Tj 0.0187 Tc 1.738 0 Td (authority )Tj -0.005 Tc 4.272 0 Td (to )Tj 0.0063 Tc 1.164 0 Td (abate )Tj 0.0346 Tc 2.832 0 Td (or )Tj 0.0147 Tc 1.211 0 Td (settle )Tj -0.035 Tc 11.5882 0 0 11.7 373.2677 340.44 Tm (frivcHous )Tj 0.0158 Tc 11.7 0 0 11.7 422.5069 340.44 Tm (income )Tj 0.0449 Tc 3.563 0 Td (tax )Tj 0.0019 Tc 1.77 0 Td (return )Tj -0.0013 Tc -35.118 -1.19 Td (penalties )Tj 0.0212 Tc 4.317 0 Td (assessed )Tj 0.0274 Tc 4.751 0 Td (under )Tj 0.0055 Tc 2.943 0 Td (section )Tj 0.0123 Tc 3.567 0 Td (6702 )Tj 0.0496 Tc 2.586 0 Td (of )Tj 0.0067 Tc 1.133 0 Td (the )Tj 0.0016 Tc 1.734 0 Td (Code. )Tj EMC /P <>BDC -0.035 Tc 10.8888 0 0 11.7 72.6764 298.92 Tm ('2. )Tj 0.0144 Tc 11.7 0 0 11.7 90.2972 298.92 Tm (Whether )Tj 0.0203 Tc 4.175 0 Td (Service )Tj 0.0144 Tc 3.765 0 Td (functions )Tj 0.0156 Tc 4.475 0 Td (have )Tj 0.0169 Tc 2.517 0 Td (the )Tj 0.011 Tc 1.759 0 Td (authority )Tj 0.0155 Tc 4.211 0 Td (to )Tj 0.0138 Tc 1.164 0 Td (disregard )Tj 0.05 Tc 11.7653 0 0 11.7 402.4628 298.92 Tm (or )Tj 0.0198 Tc 11.7 0 0 11.7 416.8429 298.92 Tm (change )Tj 0.0223 Tc 3.684 0 Td (Appeals' )Tj 0.0075 Tc -32.994 -1.21 Td (settlement )Tj 0.0193 Tc 4.983 0 Td (adjustments )Tj 0.05 Tc 12.2882 0 0 11.7 201.0976 284.76 Tm (or )Tj 0.0163 Tc 11.7 0 0 11.7 215.74 284.76 Tm (decisions )Tj 0.036 Tc 4.6 0 Td (to )Tj 0.0063 Tc 1.184 0 Td (abate )Tj 0.0107 Tc 2.839 0 Td (frivolous )Tj -0.0286 Tc 4.167 0 Td (inCome )Tj 0.0244 Tc 3.625 0 Td (tax )Tj 0.0019 Tc 1.709 0 Td (return )Tj 0.0218 Tc 2.954 0 Td (penalties )Tj 0.0007 Tc -33.222 -1.19 Td (assessed )Tj 0.0325 Tc 4.607 0 Td (under )Tj 0.0158 Tc 2.923 0 Td (section )Tj -0.0117 Tc 3.504 0 Td ('6702. )Tj EMC /P <>BDC 0.0165 Tc -11.038 -2.4 Td (CONCLUSIONS )Tj EMC /LI_Label <>BDC -0.035 Tc 11.4872 0 0 11.7 74.1248 214.68 Tm (1. )Tj EMC /LI_Title <>BDC 0.003 Tc 11.7 0 0 11.7 90.1051 214.68 Tm (Appeals )Tj 0.0245 Tc 3.98 0 Td (has )Tj 0.0169 Tc 1.963 0 Td (the )Tj 0.0187 Tc 1.759 0 Td (authority )Tj 0.036 Tc 4.252 0 Td (to )Tj 0.0114 Tc 1.205 0 Td (abate )Tj 0.0167 Tc 2.822 0 Td (penalties )Tj /C0_0 1 Tf 6.3 0 0 9.36 329.38 214.68 Tm <00610073007300650073007E00650064>Tj /T1_3 1 Tf ( )Tj /T1_0 1 Tf 0.0222 Tc 11.7 0 0 11.7 384.1155 214.68 Tm (under )Tj 0.009 Tc 2.964 0 Td (section )Tj 0.0169 Tc 3.526 0 Td (6702, )Tj 0.0123 Tc 2.934 0 Td (although )Tj -0.001 Tc -35.947 -1.21 Td (reasonable )Tj 0.0239 Tc 5.28 0 Td (cause )Tj -0.0048 Tc 3.11 0 Td (is )Tj 0.0232 Tc 1.046 0 Td (not )Tj 0 Tc 1.67 0 Td (a )Tj 0.0271 Tc 0.935 0 Td (legal9fOund )Tj 0.0183 Tc 5.965 0 Td (for )Tj 0.0078 Tc 1.51 0 Td (abating )Tj 0.009 Tc 3.694 0 Td (section )Tj 0.05 Tc 11.7266 0 0 11.7 385.795 200.52 Tm (u702 )Tj 0.016 Tc 11.7 0 0 11.7 416.9886 200.52 Tm (penalties. )Tj 0.0075 Tc 5.374 0 Td (Appeats )Tj 0.0016 Tc -34.779 -1.169 Td (should )Tj 0.0232 Tc 3.292 0 Td (not )Tj 0.0216 Tc 1.712 0 Td (abate )Tj 0 Tc 2.913 0 Td (a )Tj 0.0124 Tc 0.884 0 Td (section )Tj 0.0123 Tc 3.588 0 Td (6702 )Tj 0.0322 Tc 2.494 0 Td (penalty )Tj 0.0215 Tc 3.672 0 Td (because )Tj 0.013 Tc 4.246 0 Td (it )Tj 0.0193 Tc 0.789 0 Td (determines )Tj 0.0215 Tc 5.441 0 Td (that )Tj 0.015 Tc 2.078 0 Td (reasonable )Tj 0.0085 Tc 5.423 0 Td (cause )Tj -0.0016 Tc -36.492 -1.19 Td (exists )Tj 0.0081 Tc 2.839 0 Td (for )Tj 0.0059 Tc (filing )Tj 0 Tc 3.951 0 Td (a )Tj 0.0184 Tc 0.829 0 Td (frivolous )Tj 0.0033 Tc 4.209 0 Td (return. )Tj EMC /P <>BDC 0.05 Tc 11.332 0 0 6 541.2312 75.72 Tm (./ )Tj EMC /P <>BDC /T1_1 1 Tf 18.4749 0 0 14.5 437.288 15.96 Tm (PMTA:00504 )Tj EMC ET endstream endobj 147 0 obj <> endobj 148 0 obj <> endobj 149 0 obj <> endobj 150 0 obj <> endobj 151 0 obj <>stream H\͎0� _gL7YG{ǘb޾>ޱ�#ٹ>͟/�/䷪�@DZ�8�&|A�849�YiG,�l�� �6w� '�7� pÑvõpáhΡVwhh�E^�z8rn+�>�m�>^#r^n/�^_^NsrЋ#\rL L&I\R��&�4N8/�`_%c� endstream endobj 152 0 obj [1/hyphen 2/space 3/space] endobj 153 0 obj <> endobj 154 0 obj <>stream ��� endstream endobj 155 0 obj <>stream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endstr endstream endobj 156 0 obj <> endobj 157 0 obj <>/DW 1000/Type/Font>> endobj 158 0 obj <>]/Height 3323/Type/XObject>>stream P !� r9 g�% c������d� �aa:�}XVL����&�9Y6 $JM� 幘ml�-C9tJyn� �&@D0L�\�@�'mA!5� 0�#Eᚃ!5��[_RN0�� �ZN� _Ն׮t�| JHXt��;�a�&\ЭoA� c7IdI@&>�,H: 0ۄd�&�(mH.C �*�t)rE#tAe&�)å DnM�8,:WH[`� tA=�&�7XAҠHB 4�$ۨD aG�zAtoAD ݷI&ۤ~MY !��aޒ �M`\� D`6ސD\Ar>m6�*VA�A� { �azZ Af{J�@� ]"�͵ԋah"`xo}!L{)�>iN߭�Ys^� :�0W}:]7]vYd8a9U�8v# [h)W�8g@"84� ̛"BZi N/� a� nN 4DM �xd}2:r0�3:8BM U;!(BBxi� ho݄~;T_^�wi}C(M�!cZ{ڤ�wS:*�/� 9�?Z��tJ ma9 OBza}}ZU6%�'�S}�uR(�kI�UQ�7�]¥|G��K�UKa/Dn���K�5�+_�B�Uic:~�EQKr# A� xO��)F8�!VEFU.{H=->�_ڲt��!yz��^�j�?A&Zhuտ �,4wȇ�k��-W� _�Aw1�ް]L( �7߿>�ߴ܆�+`���?_��� k@�>/.'cc�1k}}�^ �/�k~�]:ivi_�oݦ߾�b"M4�(�4UaުO={�4�5h0M E�-0�0L!� P� �$\b""""Zb� ݽ�K맔_lܴ7M ~���!� ^ �&P���'_Zo�eM�_BN�H� }#N� , L,2wm(OAB f�;2 ];Uz쁆�ȣ)Nd�3lS^T ͝C�8Ao�it ��4�0� �@i|.A^Mo[Tӻ� b�޿oݧ0nu9p״KNM>y YA{k^K׮{�xK�;D�2�k_"��5WD"fE렞ɻ~Zu�ЅO_�?u{^ˍV]Bc`�#��=i{M�=HU߄DCv}Ek�j�$��kC� k~�!A Cv�ȃi�?x]ߧ�?�RO݇���_B'_kT�oImN���׭2C� �?M^�"Eߢ"4̬SbZ7�#P:RJWyC� H��[DmM6\�0WUK&֛w8޿�ǵ{kxJƗ�;~�!S�7Y9C$Gpԇ%܄w L<]�rceDRmA;Aض�+_,.qӴ~m^mۣA�9�. Xii&� �&T~m~�DD^DH�"""ӿM4tᦻLRb�=�ih0� &B�0VYՖ:LQ^� Dfa��&׆ZHDDDFެi?LƖ�+�B�:H_q �bOmixۧIG1UJ䇦��WVDDI YgV/L:IZ���g,A�)��5ݧ 5Mak�/�#aȫ;PF� �MU �� p�ƈAr:jD*~�N�� �t>A�A�ih JӴi� V)w�<ޞTӵ�'�iު�> @ZN^R'0wR,WNE� }p�r@�/mL#]?ol$Ȯ�7T�x]m~IӇ!/C߾{3LBcId:�ЎvX�dKiy'ҷ�_V� :_}a3$F>t� $�_�. %aqqUۥd4ɤ[�"��/H� &A�,��� BaiV�6��~� I0J�>_K� ]� 0�%[]׾K]H� D*O�߿k_m H*UȽ{]RR��/A�BK�(oǐ_6$�k� Ӡb� Ǎ4��#xI_zWo 2R �k�}�2pdVA4�4C~j� �Aa MA¦v՚,$DDC#B9ia�-Vˣ 'l �!,D�a�*DJ�$8� �9'Ia;�046A&�5ABAP{� i$V#H;ؠJ�>Է^ZM6Jc�P� rc� �2(m l-�4�YB��, t� JT�AC PC n�'P� �` -)�!ILd��&D���dl9S� �5$Amba0Nh4-aSL A� T{A�3;M?vAH�4�+A�/E�6TETˢr\!ԈzwN�BC �0bAoO_𞩧�o[�WZ�{�_�;U�_|[ZWyD!B �3�/�UA0]?~J�WeKc�� �<]�V��o���[_��UBG_�"h �9%~ I�[�'uP�~�,�6�*�/��P�/WrW��)OmkOB��/�ӥ� 5NO�^a4ѨdF@� �.H�DDD]�=�]~��iW_��{Hz�7_jC> �dXk{X� kb|0ɈCȠ9@Re њ38�) �,C �MB 36h�0D>T�M=جNa >Ӿ�4FZi�b�'�V~dG�%A�qjp6�H�mS�0 t/ﱿb�� A܃d���m��uְ�M &_DmsPu:~;�_��;]wk� ~�/<{r ̃^_�4}h4jiM4�;E9�i\�T#@x������������������2Kn�, *��3ʁ"  !"(,q$L�M�a VA���07$B a;}4h0G o�4FӴE?DKȷttZ:Hȿ �eMn| � t}�%{�54F;վ[&ӧ�hm׫� _KwTM���U�ҧ_[z^J�.BO�5�B|Z�}օ~]z/�/_n�%D&5aH.�FTow_��CCy&�o#O_on�oJZ^_ZՇamfmmmaa(a#C]SWyvD� ]�ӊbM}}{�h5kO\4OU[� P� *j� 0M5� �D)`R �`jcDDD������Fh>}�U�FGk�΂Qy.�$U�D &u aPЇ�A�PM?��t{�2:.0\AByANTOU~^5�^iF.�?��"�y~j]_�W� ��C��5 ��s+��/\.O�Z�V�C_�+��[�!#lWm~�ׯiiڭj iC 0A�$XBDDB#����k����/!O�o߿�Mu$;_iM_�A?�KpO��:�� VRz}[ҵi���~�U�^}^}_�$��ק�׵ޔ å�?ߏ�?��&?��v� �OzZ�X�VAp$�/�#C_ �]^p^� ' zR�>L�Ñ0Kma�/U�mRt_�=}�mb!�WE�m�]jUV!  ƢB �$9u���wU�_�WmN|p2 d3Cx"r�!Dk޵k��/��*7� a"�z�{/_�a�ߐ�1���*@4 o׿~��yGW�dH#G�/H�;K»Hq;�$"@�l�ht~��[�1{�!�_�H�PT<r,=� s~�_H6�i�pPZB.%9&-t�7gЊ���(��.�/]��%62dRÆa%ƿ#'�{�_k׾ֻ5KKAW��o_﫯k�[}w~��m܂^F_X;[�m_�o_m}vz?t~�t�1�%��7^KoKoۯmVuon߯߾K�n{^� vmzڽM�Ҿad|��d/ײ��i[ %� % 6��l_�wv`k�LW^wDDRA߫!j�4L5��e�8lG!I�� %��ح}cb^� 8TqO|YԆhA\_<��[jA� a�T��5]a�0kaav��OO UVEAvM=0�0a5]uO�Ti_�Ӵi�"̘aAN�4�i�h0B$�&d(MNv� 0^&� wh0.]DDDDIqgDDC%0�D��0B"!� �(Kz�%�)VBL6iv`Db"""""&TB"""""""DQ�ĎZJ�" � +!vPQQh�206!`g@.Tt�DC.�4�i� !aaz{OLz!�9C�"ȞŮC@�Ku�LħH EH.�02"epUВ �}zI�iRקޚՏ��C��!BWz샧a&AR j6C�0�Ȉ!vd34QH'm� �Ň�Q0 Xa�F{ ?Eȶp�.n�!�^EV� �ᲬJACM� �D�7ޞ{o� 忿�}ߎ�W֭[�mW� -a+It�87�'�{Z$;߶��o�$>L}o�Ia}W�~;j]+��ҮL}Vio�okLVzhl�x^ݞ }Tu�oKk��V٠e+�zKv־Pp��?w�Y>pő�݇ow]�}}���D5޿DH�?�k��Cwm�$�wK� �T�=O�~T{m?U�]7m*o}a+�7�x#�a a��oخ�*�5L'�~߽OU*ݮ;[ v馞5MoMQB"""iXM *h4!�&'�1G���������y;RlCGd|f� o�BbBdA fh9�,PCC L� Hza0� E$3v^#fd iX͠ӭ��<�NB SOTipOMSU�+? oU�w޸A�$�i��_��^��"# ?_"QH"qtթ �*��PAߠ?PGAZQ /[7ozⓍn?DwX�3RT4sF�K�7kjhP`� .ˌ �!"fS�5Y!�50=M jF�5H�!�$UE\FJ�&�]�7jA�0a4/ډzi � ϰ@A�6"Ma0�?q�#�@H4"�28��.aA(L2Ha�RpPH`y� �Ia4Ӿ 6�*a;�4AOаz h0�/A /�KOռ&��MJ/�?OM� jiNߢctGͅ"^BEa*z���*xMmn�;L-뮾˲;}m~�m/�Ș�\nD|~�&tE� k� jtDȽoȎDDzp��"totyo7ӵ"PvA�)~�A�#D_Lt�kA.iv~oV�&�t�;܄H ׵T�=KWz{x{ ��{zW*ZMK�_�u~�ߵV�lZB-_U!t� r0/|_�����B_Z�K�(qbEEl� /_�!� U}{ � A�9_� _Pn �a��]WՐ�_K�y ���a�=����~ AvAz�®޻�xo[�%��6��aKh޿}��P�0.�$�ȼ}nD��0��@?A_ׯCN?�; X�!'�Dc�F_@� 㿺zX� ȋw�mM�.�O`[�bz׿ WW~u "O#}"-?mx�9�>q� u�:^O��g��⠽wZ�p����!oΗ�m{ׯm����iD/M���3iw^5_mvI^�{�No[[ݵ�~א-pa/V^[OafjݯXU_awwam{^�Q[llWXb?a�w -�!]{ $� %�0E1� /kkii�ic��;v+�#c�ؾ+c�8aWTӿOXi�|5}?^Ӿ׿k馃Y@W TMPa4� M}m{_�==[[^M5��"k0AI�� � � �:�$H8iޘF{A릚a4N�>kp� 4LH4HOhF""""""$mDI(ɄKCB"�! T�MB'M .1h0T!�'AD4Ca;0xC#BQDDDDB"""""""""k�$Br!O {]�_D�!;QD8�$�^s �]]7Wz�{i6Z[[mn��Va�0� /!}0Kj߅��6)ئ*ӯaWiW�5m5�}k}UM0 zd> � �#�iwz�ͰVK�DE 4� q K�#]o[[i_uG��������Ax���5dC4 h p�24EQLGxd� ">d!�, i� jAmvṔ,�ccgeP'�!� A~I �}�)wTNS_�O D;A'��"�f�.�_ �*"�o|? �-�X^dH&j?Zm�_ko_�NNe\Jy�Oy�&� D��� �%A� sQ Rd�!N2�$B NnCRJ� $[k�խ5�D�4!�A�!N$)Xsq��A�-*2@! �>i�B�3!� ABgG{�zqiڠTMBziN�4M| Ӵл� І ^ixO{O�;PaV-: A�ZkI�wv/NUֺ:�'9,$G6ȸBs~K �9�[O�\$� $? �N�jtp7�.�o@��,4tEx"�ҐK 9��"�a6��O^i=>�� z�OPA髦NE$Exfa)~umuo�k%{W^]S-UZq]?�0]uv�S7� [ }St~�=�X�G ~��U�_ہ>H�:`^�׿����8U!O ? �}? _��z��HF�:{|�=w����dQ��\�T>ErU|�ޗ���~�2_�}[��"7:ȰU�^�_^ODG ��}� �� D7܉�!��!뭥�t/DJ��C�ATBN�a!?}V_��WSC��{UK~{��!��*�+]C�iWJy�?�[�-mvW���wq�u�}ho7��a]nVomv״�?V]S�mo� ,q�  %λW p� %ZZkku�5|*Oko�)8V�]nw� bav�{r/!�uz{ޞ�گ*6?گخ4튇�iUl/jp�wa&U;L�ᦚi׵XiA^{aa0� 5d"'AAi _LL&C� 5i4ipӵM4�2:iMRLD�1)";5�B�'A�C � #A@E>ȕ! B!h0j@H(%~j(��������Yu� ".ep�� � BEa)�4iꆙ7)id�;Y6�;$Bi~_~_`_ǭk_aǯkֺ?�%LH\IԎdȂNΆvy�;%2]� dTDdȚLQdC�q�(�!!"gL ‚ �B�. &Ch0A�l� 4A�!�3�D e�DMHB Qc ���"Gf�J uSS�5"*͈*�!�@�� kA�B8qPvؑ!A �R� �8l4\ö�`29~ ��9A�COᦃ � � BCB\٬A�!� � � A � �@��8h�Ca� �� p��q BL&A�5PM?A�IL&h;M�4hiAL �8M=8� xN"w iڦ�I�MU0TOAUNM4�Sii]馝IڭI}n�&Q� DKA"?r%CÒ� B?D̋MQ ӭ�<9�-4\�%B;�9%\�!"u_�2?r?N�/a==;PmE: �iIި6Ƞ�yE�!{7!1�&Q �%�N�&d,PO<G� �-NpAHD�"]?6�P.A6צxI=; � ֓i?BI^t7�<'� 'j>T�==0A==<'&駄��|5O*�J�''j릺tokj믮iz{uWc]uIVo�v]=;OU׽=^� z_N_�[�%WV^C~�k�>C�'�}G{_�M_׭x�N� }�ߐBt9#��z���%�#�ߚ}!(�!�!u�\�:~��^AuW�~��P 꿪Vd+C`�G�&� rpc]x�� ~_�a������>��_�0"@�3�ag��p߶�7���/���m�_�-��~����!�� ��_ׅ( �$ _[�@�$;Ρ��� uE�_��?� @����"ea���0?K|f>*O�� �1~)Ŀo��芏�_gE�בx)*�#B�DӲ<&d-Z@}tu𞫯�0}u_��?���K^���ht�VFk4jY4�5O02 Sy'd6lBDpCXB�&C>�-dEa��C��e� �!9lP4'��2eFT#T`!Jqt4g�3enB뼛�iĄ�0CBAC �HaiCAA"q%P "� Y���#yY8Md��+/ˀAN�� � � Ȇ\P�+�;Zv a4�&i~a za4� м jxAhC0Bvv��ZtݦuiXOYNM=4�5M>aݾ�'MN46�߰VJNʽ&²хD�"j1ȩ-L'�E�ER&N=>ߥ� �7TUނp�tӥ�;S�꽾[ljq��^ޭmz�zzk_ߺߺ��Ӯ=@>+QO�^W ._��j�/V�+j��!#jk�"NBt��~�!VXf��t�?|&+\���B��3~�'�*�KUK�sPWCC ǥQ �?�N��]o@b�@! �� %�z�}��]_΀�_�.߫_ |3|�����_��'_��� V��um/z�a� �_ �7�%�_�?��\7�ao�F� o_$|�:B_}WAtDumf H{H��Yu�.GQ�Ob/�HίP4}^O�)O��M�Y�?���{NOpc�>k�{C~t���zJti| $C}-Hm;WVO�Wu�K�;P���V#i�׵ջKZ[Vk~I5]o� iii�ijDT uaJ�=��+ m{#C _AV�l,0[^�"�pKJjQ�6>�{��C}C�Ƕap�^*6?m+�;ث�׫K]m{__m[\q\lU�[Q=_{�U~oOO?O�=nOMWM>{N�ޝizݪ� { }݄i\~� kڦMVmoO�Aڴa05MA0A�0B\L TL! �15Mxam0�i� 4j� 4wk kiLڪi�!�"jB"'R�GfЎ �SDD�!:m`�48� 'QXB!� 4a2�! D 4�4�@L&L ��� �-DhqHDHDD�(b"""j20DDh/��V�D0�&P&v�!b┱n]gi�" �X"[3XS�2�jD3f�<'w�ꪟu�:�"%DOp^O�zOA�ӈi^iAH�*> V]iOɳ\h xAN�P� dR99aaIvCgـ� d$R"VBg�Bp_�&@�BTBXAL �ad�pi�0��.i� Q� !K �5Aqa;OaM0L&�0}pi�0�!�:i� 5[N� ڧiӼ�ݤP�0֝Z`+M?SN�#KT��!r&Q8a<|#D_ȹDK�(A�"vG�uD^�?D�!q�!��y�3( H1<�+Ӡh �:|_h:Nr 2?imO"�^�#1IBss"�i޽okzl$�]4¦}nKuKi� 뭯ߒ�=�.IKOt�'R�׻IƵ됙�%M�7�ppK .���_�6�� [ �t!�9�|�8��_�N ~bA���1}*���_� ‹l58 0����-���z0xl7��Xa_��O�#@]D�! l7_~��l/!;�!܆ku "�3Y͇��(9" ��_}_�BN�CX��dXX_��_�"5o�$PP9u9�e_C��1�!� t�&\Y _m{u�o�ke:w�a={[[�mtrC[[[A_{m/l%k &վZ�2� ZN)҆ ,0~� �.L�C ��^$� mL�0IlqHHLllSlWqVWl|W��VHFrHht]K�6�΍ɏ[#�:O6D`� C�8ן �!�8ؤ`dR�-���#dlA�!C�#Gxg55(�5*��$<Ɍ20'Vq"hv!@a;UB q� �.Ań !T8�0A rjA, �3D#C0dMAH(� �9A IMa qB!G&�Ce�B� � zWON >�L'�0װDBh� a CAs�0�hC �|P֮ծ&zwi atO pB� 5ӫZR vi�}U�'[_O zڧ4A|�D戼�2Udԏ܆tEȝq��܏�/Q� Ⱦ脷+yOJMU%NӴD� BD#t�#|'M� �%)h �Ӡ<�==H OM�Lx]Z�"�&D�"E�!&E�"@d_r/��Ä@ʟ�?OMt󿎚�ZO�={_O�zzO �&�j�v�1MPoxO_cK+^?�6cN[__]=?mR�;NOOTVtc�'Ku�"t:�Zu�z�.z�^IzkWkޮa/�L\�#wW�8WU ����:zz�U0^Cb^�,F_�W��A.�ɀWk֓Uv�w]t/���� ٠���`�΀�u_K�-KK����� �Uk�]{ K*u��o꿠ת�o��^FT�1J:�� nBC��� k�^D<$��|_#��z!u"?$*A�M��''�r|�%_���� �D�_�)Y_Q ��!D<[/=-��V�:-d7Hz�+�x]�V�>E??�#�צ�C�~oHNmU7C�?{!�>VC~Pմ�յ};յ��?տׯp_N�^֤" iv�Xj^a~/ڴ�kk[kkumuVJzm[]�&\�wS!]u� 0b�J� �!þ*,0X~|7� _\E�^Նl%!� %I�>*�q_w{_1W[�[^+b�X�/_cc�*67[]mawn{j=�cjدi]*kv_SMo�TᮃUkvt�6Ӵwݪkګh2:h0M4M5ADP0A DM4A�{�v iރ Xj�k�"=aЈ� GR%L�`De<'A��LŠآKAv��0C a �$*h�aSLBk:Xa4�$8RNaDDDDDDDDJDDDDi� Ȼ � D2=� �sSF"�"v6DDL�=tj_Al,ߤk�4Aj��VCLT+�"�"r� � MfIQPc!�K;24�4e T6 �,�3{;(yXJiO�5[ _�/^��k}{�?⾿U�bMd�?R;hI�L幐r4򀤆0DZ@˲)Pa� �Ddž|f�a2HC�9)�āyeA� �!020KATY݊vFv5U�1̋Q�3kAa΁`�&�hXAа *a�pЇg�0�0�aA�A1�:L`b�D�(GIe�"@@�*�0!�)�!831B� �l i�0Aq.�M40N, 鯦�*a55�z ' 'a ��9� ø4!�@� �& lӸ�-?Nk�OOTӴMӼ&~xMl&BXA�i�4ZԄz"?DAݵK���TvӿO;O�;ȱD#\D��.d-Dt�"E�! 'XHQ�"Ewl~BN�0U}�!mi�a+]ar'�Fd�nN� z�Aj6�N�5D^� P}"uz� �"�Ea"&6IJD%AD�"�3v_���'�?"| D�"A�Wz~~znwIU]>tx]7OI}xA�ȜNR$m|*zl �ֺn��^ƞ߱zޟI}kIzxI:}>�=_�w|a� Í�0TIckkI־k!4j�l]���/u~w Sk[�qZCH"үH�P�y �V?�APG2 -R_�?�0n*/��/� �??�u�!�$KU�cA�aՇa��^�?of�� �7�@gk�a�W��o�� xa��_�/�K]BntB@_ F;�(o�� W�?}u_��7i�_� [��mC�'u>j ",�?Pz D ��0OD㘪}o��-C&MH/t )�u_~BOz!{!~��5��B[0_D$��(?�1ӯf�?M.㲃s}sWm`ढ�{$C��i>��࿲xރ{!�!����'� �L>�.a�$�7��6���֟tWO�?� k�� m{��/_N��'i�ݭV׹mk��8k}mm{Zm/m;{_~�}�Xt :��8ad&a�1_p¶PG�+aX[ kg׵_� 6\X[Mim{_�$_=alw{{C�lq\m1[_ + �8dpF� ݆a+V?0{V�(�_�^_\8+�6b�jB4��jkv[�8kiku~a5 4ᦘN�[dd+ jUM4Ta0amVz}U5Mn-齫d'�4Pa0N�4, j�! MP ᦫs$4Cv�`D1Ah0�!q0�ᦶ�0� 8a5�MmPh4M8iCŦ&� �"��.DDDDq,�29)"FN�pB"!GQ!,#S� &4r�(ZL' ] ��!Db8DDDDDDD׈���V �?7 FEe,M4$/�L�'fB+4$R]jj�t�@#�'�KNeC"�d ڕ(؆Tʌ�*L�VKb�� 0D�R hCY ) �K�AnB_A� AajhXABհ �M4� T'a5v M4M>SM6MuN�!.DK�,Q?�-DthD�^�>�G�� GN� HAO�/�6ց�: /K=0I맧IMM}==X�i'մ� kE���H~d^{�=�8z_J�r"��\{Z_JMA|���8��)n� C :a��d&ol7 a�v�]z ml7 �C��JBI�D{zBXbB̔���!bL�-0�(��-&CPAo Ck%C� �3Z�NʃpT�~yT�v}:Mn[[[[M׹(h]a&MkkJ�kVȇl,5�8V8 � !lW $� � m)i��5M4n�4Oh4NׇkiM>�taaa4�* M4j� m5P�� `s%�DA�L`@� D0L#xڈ#��5*Je�]MBV�����D;�&�!H!vZ dDj�!09A� jMpBP~O;tw�MS� M;��Az!(D/h�6~@B7AAM�H7n�t�&理ߥ�'_KOޭW$;�CZ$?��� � ��d3���C8 ߺ�V�����7�o}c�� 뷐~U�xn�ǯx}�|�>ȇ���m7_k��ҿmw[]K�iZ_[injKv¶f ~Ka&Kx�0�!qlV�?i8jT�;Mm{am5 ¦Pӻ05ahJp@ a�P� MA�!� qt""16U Dpm'eȎ�0UgrT>dx�-":� 2 ��#0\98�1��������S&S�od<[2�;ʶWYphn+�*Fzis &�87nٜ�;\��&uI5MS;0}==3wB-;M=~鮺�/��}�!r%�� }GGGƂ��)6-S}�yk�_kjz�Q!�r%Q) qIv$$WZgQCϢS4D�0JrP `�h�Ĉܯ�!(�  Q x"XAB`�)�� �'dpDp�$ͳL��àEa� j H�k I@D(�aa BTDF C�2d�he@RDl"]�zqa�!Bօa0D�� XAC0M; �CN,&�0`L� 9 � A�D>�" `At0zZ\-��'k_�}^�ՠw &i=iO]a4aa0�5MB &TviN=uoi��&Ꝧa4� i� ڄ~Ɨkpn� � l�6��$6inl0�; ܄ppۆmömm�4xqmamEir.6E�^D�"cz��/\u!2�ـ�]4�"e1„D�"vBFBGkyȼ�4D\�-B�o�"�n�CKA��:O>�OOOP�ւ"jMxA��: -E�?ȶ�< �:4OfR 2/��"\'�֟J�Mxii�7_]1M�}=6poit�hJI=?t:A� ]ץ^i=պkv~�0TKiڭ-zzzzIjtUkW_�]�>)_Z`ׯ_vkNת�_�W=}0�*ׯZ�3U��� Uw}D`]_�:D,:_իŚl�Py1@IdQ�ʰkiq�9^� d.�&U �- ~פKA�/��8�M�vC �GOur]�A@qa�B��A4d�/�5�o_��V&0� O �CkH+��0߫zpaXl=�]tK_�PߨoD>�D6A�u�!�2C�:ٲϸ�"�"Rk \yN'}Boߏ�ҿ~D� !:jj HCPu�"�$e����~Q��=� Jy봫m` � Y20"��ޗZI�W"�$I\�/��!�7{i�0�tN ݒ]_�tknWO�ڪݨm-~{[�-?!['�!_}״׿�եkkpwVZ�8�/׻[{Ckjo�!+O �=al/ /a{ /-mqd$ai~kkirwNm[Vl/}� v� M~�2 �qQG߱Q�Pب�**?D\v� aa�0�pF5a[[l$sǷ�kݿM4� H�6)�8xkOz~SO��4u ޟ�6޽wݦ� m2iK]m;MSjiwi5bi 2tSAT �:h4�4NM0 nh2�2.P� �2: &AǴh2Apa5M4A�0�)DDMx`�14#%Ix"F$H$1DD0DD0Mk\MD�FX!a4�; ̈́ &�C4AFKMl� � �Ma�"M4."#qDDDDRDDDDHdF 0BT!(b,#Z"V�DDEL_�/a*�/WZb�馿^kkj#BgSP��3"eJ吩^`�;WfZ d255i+SP�bf𞺩$� >a vu0k iק���/�� ]DK~��T__ ȁt߯&3*�%ݜ)�#2*d%y+eZ#gbAg\b�2pf7Ku uP�:D�$0�$T�!u!R9AgЇd\�0AD&*�!u �"\&FCR FLGdL�W+�GQ AБPD0�"6 BD@ BAð� L&hX'ad�1C�-=#І� �igـ E `�N C\� *]�� Hk au L �<'xM4� 'ja<.xNӈa 0�! tZք0���O<'M0J~�:OOU5b��4iix�M?M^]oNBT_M<-JO]?okUL'a>}m;OkN됗D'0D/d~�"�"7#�"3"�艎E��2�tD�"{aHD>,~E�"ȿD^�6ഈHr(�6j]݄i�/QUA� Pt�)�/f4E�AI~E� � �:^y�zz�xM"}{"D$4z��'b^��'d^iצ(WNjWM57I5_^}:T�{M�=t�ONxFeN�&MӠ}t�(];[Wa=�7ᮽ_ik߯vIkM=vOOM�oao�]5tJ뱭}aiĻx�4�(Z~p_k�WX/K��׮׎u���#iod0E� �L>CĚǝC� ua�AzAwf�_Mѯ�� 3�@g]@!� ?4wwc�:_G�?q�agazdo�/_� TaҿU�81/�JN^���/� �.釿�~�_Di7�� |.��n�K� ���0d'sPO"��D?C�" �5�D/d/�'_���ȟo� �'_ #1_�#� �;)���!z�/)����~�'�Ԙ "�Mt� c:!{�Duog}{^I_=O^�.F�]Rx_ߑ�~��+܄�o^R���7tI䇫䝒 ,k{�i/�y7?��Az^ӥM-ӵӽ=׵J oW[mm7n~zurA_MZ[^}a~m[]m/oSV[ �5�/[J�zV}�ky^I�\+u]�ba_ dMY�8`�� ~/l.t�ՅaTm~ׇ� $+ccدt[;l{v�Q\\F�!IcA H(L0`�= cU~ӴO[M>K^�wkzccb⢽}^4Zi ڧ 5'Ӹ}j}}�®PdL.� vCeT�  � 4aL �%� jt�0ݪT^�=�o$:p"HD@BE� `HbF-�! �(�&a2"BF� n�!iT- �4�PT� �h0OA�DF%A_�+DDDHB""4E8F"u� #�"!�zҴ"��(N%6o_���+�;=UZ_v�>BeH�digGAv6!!.IV$� ̃2 -UP�7AADC �6 [ e�5'a<ȃ#�:AÆ HF}:� �0D(f�"mdCBBl"jtq e8�C��!iH5O8dR !�9�)Cxd``\a0i��C;O a8h�� iЇBBz|0�;�2rAbD=Ck%f�'H<̈́D$]HzD2�a0�4!�!� � 4M:zki�0L&�4�?[L k�4�A�hhCA0Mi�hXPh4wk;OӴ𪝦O͚[ai�!a;� ka5�?NNӽS_Ukm"-�%իE�"D\E/BC[DK�'];DLҦ^M>v�"ڷ��?�.<(�#�9� ܎�ƂM/BۇU� �&9 F|z@}D$5a,� D� CDN�;Lr<xNoxA�.�]=:$O�7M�Om A('j<[|�6� ) E!<�7 �:<txM�6MIҿޛnx}�=Z�N�OM„~m/~ӵ ڧAp�z�}^�T�\?V� _nk_Ɵuv VkoP]i}W�O]]q !i�"i/}8^zBAk�aX�<+ra��� ǝ8d0q��_H+q~C �'= �;�YHg�H";�5� �0�::��\hL1zI-{3 ^�/bx�>�IXOa�AVda_ �; / � �;u��|��d*_X]�}[��5K� {�I_J�5}:� P=z��$}zPʇk�%w=r~�?�DJH�U�i\%�E6P��EA;Ȣ��F^�>DF^OC:� r �hC~F-DZ[p�&ơ��WCDJH�^�/� |�H[� � Kk�"��!�p��zɴ��,:Ho�o$U=���JADIfh_�߹O�6�-� tu_�"Y!~ӭZMC�?�&m�<� o� vz{O�K[KA鶿u]i�iwaxr��4~_u�o[[[_oھ[]v]om~tIֻ ZN]ouVk��뭥޿�05ڮ� a{[Vݑᄡm"a&Ji{k� ˰axzaaaaz��[�-!a0Q�0Jȏ�J=⡱qLp 㽊a*�)V?aa.`�6텵\l0^v8جWQn{O~ڦ8l��+Cbڊ�8NOj}ڶ�5m;Akk�;ӻ�ۍz�{{]5J[V�ziANM0� 'OL&AjԂiv]v�  0�5MBZh2,*pvN Lh0�&aSM4j �0� a4�B� 4ӻN}ka5L&A!� w�#P_#1:1:X"3@DDb F�#2�HE�!�+ADr,d!�3�!¦Aaj�4ldQ�0A�BBXDDF"""""'w�"4"A�"FB!а� �,Db"DQ-kiQGY8n`AFDɱY�z2�|'֕U]� "p�*ic{[dD@�C.l؆HL�"4t"/�(gg3ذD!�9Li� �qa �.Cl� � AC� �M B�9�j~aixA�4k S�:A�ޞNWڭWzt{m.G�"-H}0 _�"gM z"zz�@ �ȳ‚�(&�#�!"kZ�M=;~?PIꞓ]�&�Zzީ'� TS}�=^nKV�7n/k}}N�: 0��\a�w`[��QŲ �����d{�_���0�mdvmmm mm�$vmȰb&j �a�ڷ�/"Lǯ�呂�־�<�>�b]'?t��4�]o�?m-_چ~ڷa3vҦa[5U퐃;�,0 /I�;b�+��8�)�=� [[Z�i�_M~�4ﵿ6jM0ڧ a�v�z�0� &B� 4M2& i�1�H( ӋB"8a &H0A`�C ""1�~iYUC Q�����r��MQ� z�[tAAc#- BR�-u@n]-/Jeq �2αh{<%�p�aj�-cL!i��iJ?�0L� � do:`HG:jq6,�q`4 sDq�Gs8. WDDDG�4FL/b� q�����������4_��Dw+ʀ2%.}>DG}IA抎̖~tm�u��o�/�믶VxM/zvB^:K�&]�e5�Uu/W� lUpr&Ɲz}_�M�Z���d_�_~_/ٯ,�CꗓQI`_ ]P_U�l!�^_�����������������������������������_������g �;�b� x[d\�":3F!;D\̫Fh;�,DDDDDDD�4iˊ\�5"""v*28�%M�4G�\@�;6gh� ]�O"4r0`R8� �R#w<�0�SFDDDDDDDDH*1rR""$b]j�� *PZTR�*XR��.@[W����������Q���������/���� _�$!������ ,P�T3X�bQ fNyG & 2pB"״ɾA�? 1>Jh�9I� �A�"� �#�/܆腂lY@D:�a|q�� b(-{ 0T<%�$>{q�r8vdװ6TZG&�'�#}S󺞬�ZZ�PUMB_C0Y~�BY�(zU�f�9NASI�$"4.%� x":_D �t4<+!L�">S�w�:zV ���~� aP'�dG�'g��zInr쏙�h.M? b/�hWmE�>'�0zB�{ЈR9}(~RzK�48�#A#0cPg[C��:_zX�,|!p_Մx0�R�!0�:D�7WN }?0�(Yrt}� Ԇ�84aם_B�H~?e?d� d;�W㋸hbjM2 z��-@C*"{"#^ ���*GC�$/�����!��?��@ endstream endobj 159 0 obj <>stream Hd����zy�8� >sR�hF^#y QG#Oç�==o/ϧ�;c�_mӷK�v|~_oo~y>}~W��=|z>�{O݇q~�?�>Ï�?o+~�~;%zΏx�w;>lp�?�(O?{wٸ^ PZUuTGu^5P5FjFDMԤU PjVjUmFmک]uPuNNE]E5�|| �_#_k��|| �_#_k��|| �_#_k��|| �_#_k�5Z||-�_+_kZ||-�_+_kZ||-�_+_kZ||-�_+_ku�:||�_'_uu�:||�_'_uu�:||�_'_uu�:||�_'_uz||=�_/_z||=�_/_z||=�_/_z||=�_/_� �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� ��KG�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�z�� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6|ۯ�\t�;]��~~߅ww�;]��~~߅ww�;]��~~߅ww�;]��~~߅w߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|�?|�x<�o~��{ݎio_/};�~� endstream endobj 160 0 obj <>stream H\An�0E{݁�]C� ڤzi�2Ē �rtE>GR�|>~9ݬ�NiVm)݆��:K�dT¼� W?e>|zzAuQ̋yzW_�4w�֏*(O1M]Q Oq|KJ3ieŏ5R*a6&_RQkݨm�"�5u�-gέܼhc�ph� ��;q� I=^A ��X�x�g@ D@�h�� >*86 >*H� � რ�� >*H� � რ�� >*H� � რ�� > TTM碮a�1X0�v@фOB�&�; �#Hőq,[-páM�paw� �;�%[д{� vu4TEs+�;4wZ4wk[ n-A^A9�Rr��z[AC/㗢�z�;�W(�??cl��c@4�#Tק�):#NW 0lb� endstream endobj 161 0 obj [1/space 2/space] endobj 162 0 obj <> endobj 163 0 obj <>stream H\͎0� gn�&m�ż}}.dzEg|n||�1bnhxsݐ M2�4,Ie~5�t}}zzh?�&Ymn ״�6xOa1V�.<uMϻd� coS\טU�Mն�,�k[\Zy;�6�@S`GSI�=^�AP�$(�^VBpQ FHh ڿT�T�T�T�T�T�T�T�T�T�T�T�T�T�T�TQE!lzΪ�:@�ց�$;(Kt�(K�ʒH;"eIw(�,V{t#a]�t#NvЍAH�n$,rx\%, �(ټT�={�mI~+GA^a9K�˯9^�[9Qg/W�<{{HWQ_?=s�<&� '� yNLƤ .Nnot'�2e0tez endstream endobj 164 0 obj <>stream H\͎0� gL7YGM�=1&B"d1o_� v�#F>_??~1�Nq1]?s]s/�M2 ͔8vWSUY�#-ޖ��4/}h?�6vYmn܏_�7xOK+ׅ�/��}BԄ87�%ff̹ӛ�]['(��;OO � �  �%A'� 4�g� (�� D@G� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (�* fsV\pֹJp� �%AYΦ '@Y^vPD� (K"@@Ye�ޣ�  gwn$,F"t#a{Ѝl.aQG楪[omK[9 �\�#%^~-pXʁV={�*ohݳDz�198\8fTsa2(erqJc|u�)�>Y�>f, endstream endobj 1 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 2 0 obj <>stream /Artifact <>BDC q 610 0 0 797 0 0 cm /Im0 Do Q EMC BT /Artifact <>BDC 0 g 1 i /T1_0 1 Tf 0 Tc 0 Tw 0 Ts 100 Tz 3 Tr 13.8 0 0 13.8 305.171 725.88 Tm (2\001 )Tj EMC /P <>BDC /T1_1 1 Tf -0.0038 Tc 11.7 0 0 11.7 72.1721 601.32 Tm (FACTS )Tj EMC /P <>BDC -0.0002 Tc -0.03 -2.421 Td (Section )Tj 0.0123 Tc 3.674 0 Td (6702 )Tj 0.0244 Tc 2.617 0 Td (provides )Tj 0.0388 Tc 4.243 0 Td (for )Tj -0.0014 Tc 1.551 0 Td (an )Tj 0.0107 Tc 1.468 0 Td (immediate )Tj 0.0162 Tc 5.014 0 Td (assessment )Tj 0.0291 Tc 5.806 0 Td (of )Tj 0 Tc 1.168 0 Td (a )Tj 0.0191 Tc 0.841 0 Td ($500 )Tj 0.0179 Tc 2.543 0 Td (civil )Tj 0.0357 Tc 2.002 0 Td (penalty )Tj 0.0103 Tc 3.742 0 Td (against )Tj 0.0049 Tc -34.676 -1.19 Td (individuals )Tj 0.0384 Tc 5.024 0 Td (who )Tj 0.0026 Tc 2.255 0 Td (file )Tj 0.0184 Tc 1.621 0 Td (frivolous )Tj 0.0158 Tc 4.229 0 Td (income )Tj 0.0039 Tc 3.584 0 Td (tax )Tj 0.0017 Tc 1.668 0 Td (returns. )Tj 0.0136 Tc 3.792 0 Td (Before )Tj 0.0067 Tc 3.34 0 Td (the )Tj 0.0169 Tc 1.735 0 Td (Service )Tj 0.0204 Tc 3.756 0 Td (assesses )Tj 0.0072 Tc 4.596 0 Td (such )Tj 0 Tc 2.46 0 Td (a )Tj -0.0031 Tc -38.06 -1.21 Td (penalty, )Tj -0.0036 Tc 3.83 0 Td (the )Tj 0.0311 Tc 1.734 0 Td (Ogden )Tj 0.0169 Tc 3.488 0 Td (Service )Tj 0.0122 Tc 3.752 0 Td (Center, )Tj 0.0028 Tc 3.686 0 Td (which )Tj 0.0077 Tc 2.935 0 Td (handles )Tj -0.0062 Tc 3.865 0 Td (all )Tj 0.0133 Tc 1.321 0 Td (frivolous )Tj 0.0105 Tc 4.188 0 Td (returns )Tj 0.0187 Tc 3.516 0 Td (and )Tj 0.0262 Tc 2.031 0 Td (any )Tj -0.0011 Tc 1.981 0 Td (resulting )Tj 0 Tc -36.349 -1.19 Td (penalties, )Tj -0.0136 Tc 4.646 0 Td (se'nds )Tj 0 Tc 3.116 0 Td (a )Tj 0.0233 Tc 0.894 0 Td (letter )Tj 0.0155 Tc 2.599 0 Td (to )Tj 0.0067 Tc 1.169 0 Td (the )Tj 0.0063 Tc 1.77 0 Td (individual )Tj 0.0048 Tc 4.554 0 Td (indicating )Tj 0.0147 Tc 4.61 0 Td (that )Tj 0 Tc 2.046 0 Td (a )Tj 0.0191 Tc 0.862 0 Td ($500 )Tj 0.0254 Tc 2.555 0 Td (penalty )Tj 0.0033 Tc 3.67 0 Td (will )Tj 0.0275 Tc 1.725 0 Td (be )Tj 0.0065 Tc 1.465 0 Td (assessed )Tj 0.0183 Tc -35.705 -1.19 Td (for )Tj -0.0036 Tc 1.489 0 Td (each )Tj 0.0184 Tc 2.47 0 Td (frivolous )Tj 0.006 Tc 4.27 0 Td (return )Tj -0.001 Tc 2.991 0 Td (filed, )Tj 0.0158 Tc 2.515 0 Td (absent )Tj -0.0139 Tc 3.39 0 Td (the )Tj -0.0023 Tc 1.685 0 Td (filing )Tj 0.0496 Tc 2.413 0 Td (of )Tj 0 Tc 1.148 0 Td (a )Tj 0.0153 Tc 0.873 0 Td (nonfrivolous )Tj 0.0101 Tc 5.887 0 Td (return )Tj 0.0106 Tc 2.993 0 Td (within )Tj -0.035 Tc 10.8087 0 0 11.7 480.8871 517.08 Tm (\26730 )Tj -0.0047 Tc 11.7 0 0 11.7 498.34 517.08 Tm (days. )Tj 0.05 Tc 11.8 0 0 11.7 530.7699 517.08 Tm (If )Tj -0.0139 Tc 11.7 0 0 11.7 71.4383 503.16 Tm (the )Tj 0.0003 Tc 1.714 0 Td (Ogden )Tj 0.0272 Tc 3.345 0 Td (Service )Tj 0.0249 Tc 3.834 0 Td (Center )Tj 0.0196 Tc 3.41 0 Td (does )Tj 0.013 Tc 2.575 0 Td (not )Tj 0.0021 Tc 1.703 0 Td (receive )Tj 0 Tc 3.578 0 Td (a )Tj 0.0135 Tc 0.873 0 Td (nonfrivolous )Tj 0.0019 Tc 5.887 0 Td (return )Tj 0.0065 Tc 2.993 0 Td (within )Tj 0.0067 Tc 2.949 0 Td (the )Tj -0.0192 Tc 1.757 0 Td (30 )Tj -0.0098 Tc 1.418 0 Td (days, )Tj 0.0067 Tc 2.692 0 Td (the )Tj -0.0002 Tc -38.716 -1.19 Td (Service )Tj 0.0204 Tc 3.674 0 Td (assesses )Tj 0.0169 Tc 4.641 0 Td (the )Tj 0.0115 Tc 1.77 0 Td (penalty. )Tj EMC /P <>BDC 0.011 Tc -10.134 -2.421 Td (After )Tj 0.0197 Tc 2.45 0 Td (assessment, )Tj 0 Tc 6.174 0 Td (a )Tj 0.0306 Tc 0.826 0 Td (taxpayer )Tj 0.0287 Tc 4.355 0 Td (may )Tj 0.0063 Tc 2.244 0 Td (choose )Tj -0.005 Tc 3.576 0 Td (to )Tj 0.0099 Tc 1.155 0 Td (pay )Tj 0.0067 Tc 1.922 0 Td (the )Tj 0.0151 Tc 1.77 0 Td (penalty )Tj 0.0187 Tc 3.599 0 Td (and )Tj 0.0174 Tc 2.036 0 Td (then )Tj 0.0345 Tc 2.335 0 Td (seek )Tj 0.0129 Tc 2.513 0 Td (relief )Tj 0.022 Tc 2.461 0 Td (by )Tj EMC /P <>BDC -0.0064 Tc -37.419 -1.19 Td (filing )Tj 0 Tc 2.392 0 Td (a )Tj -0.0001 Tc 0.84 0 Td (claim )Tj 0.0491 Tc 2.676 0 Td (for )Tj 0.0037 Tc 1.604 0 Td (refund. )Tj 0.0284 Tc 3.842 0 Td (Some )Tj 0.0105 Tc 3.003 0 Td (taxpayers )Tj 0.0104 Tc 4.732 0 Td (choose )Tj 0.0155 Tc 3.596 0 Td (to )Tj 0.0244 Tc 1.196 0 Td (meet )Tj 0.0036 Tc 2.583 0 Td (with )Tj 0.0201 Tc 2.114 0 Td (Appeals )Tj -0.035 Tc 11.6115 0 0 11.7 453.3487 447 Tm (in )Tj -0.0014 Tc 11.7 0 0 11.7 465.9332 447 Tm (an )Tj 0.0093 Tc 1.436 0 Td (attempt )Tj -0.005 Tc 3.698 0 Td (to )Tj EMC /P <>BDC -0.0047 Tc -38.865 -1.19 Td (resolve )Tj -0.0219 Tc 3.537 0 Td (an )Tj 0.027 Tc 1.436 0 Td (assessed )Tj 0.0158 Tc 4.761 0 Td (section )Tj 0.0123 Tc 3.608 0 Td (6702 )Tj 0.0115 Tc 2.515 0 Td (penalty. )Tj 0.0342 Tc 4.279 0 Td (If )Tj 0 Tc 0.838 0 Td (a )Tj 0.0218 Tc 0.847 0 Td (taxpayer )Tj 0.0196 Tc 4.262 0 Td (does )Tj 0.0335 Tc 2.555 0 Td (not )Tj 0.0304 Tc 1.723 0 Td (pay )Tj 0.0169 Tc 1.984 0 Td (the )Tj 0.022 Tc 1.688 0 Td (penalty )Tj 0.0346 Tc 3.641 0 Td (or )Tj EMC /P <>BDC 0.0003 Tc -37.681 -1.19 Td (seek )Tj -0.035 Tc 11.6178 0 0 11.7 99.4541 419.16 Tm (an )Tj 0.0214 Tc 11.7 0 0 11.7 116.0132 419.16 Tm (administrative )Tj 0.0117 Tc 6.771 0 Td (solution, )Tj 0.0072 Tc 4.185 0 Td (such )Tj -0.0274 Tc 2.48 0 Td (as )Tj 0.0052 Tc 1.365 0 Td (meeting )Tj 0.0036 Tc 3.916 0 Td (with )Tj 0.0098 Tc 2.135 0 Td (Appeals, )Tj 0.0067 Tc 4.343 0 Td (the )Tj 0.0169 Tc 1.756 0 Td (Service )Tj 0.0287 Tc 3.768 0 Td (may )Tj EMC /P <>BDC 0.0039 Tc -34.556 -1.19 Td (commence )Tj 0.0195 Tc 5.272 0 Td (collection )Tj 0.0183 Tc 4.698 0 Td (activity )Tj 0.022 Tc (by )Tj -0.0023 Tc 4.87 0 Td (filing )Tj 0 Tc 2.412 0 Td (a )Tj 0.0039 Tc 0.873 0 Td (notice )Tj 0.0496 Tc 2.984 0 Td (of )Tj 0.0091 Tc 1.156 0 Td (federal )Tj 0.0039 Tc 3.485 0 Td (tax )Tj 0.0144 Tc 1.627 0 Td (lien )Tj 0.0346 Tc 1.958 0 Td (or )Tj 0.0269 Tc 1.118 0 Td (proposing )Tj 0 Tc 4.953 0 Td (a )Tj -0.0114 Tc 0.853 0 Td (levy. )Tj 0.0342 Tc 2.678 0 Td (If )Tj EMC /P <>BDC 0.0067 Tc -38.993 -1.19 Td (the )Tj 0.0032 Tc 1.756 0 Td (Service )Tj 0.0251 Tc 3.659 0 Td (takes )Tj 0.0258 Tc 2.846 0 Td (either )Tj 0.05 Tc 11.9728 0 0 11.7 201.2207 391.32 Tm (of )Tj 0.0163 Tc 11.7 0 0 11.7 214.9583 391.32 Tm (those )Tj 0.0059 Tc 2.845 0 Td (collection )Tj 0.0037 Tc 4.555 0 Td (actions, )Tj 0.0169 Tc 3.821 0 Td (the )Tj 0.0306 Tc 1.703 0 Td (taxpayer )Tj 0.0222 Tc 4.324 0 Td (generally )Tj 0.0321 Tc 4.47 0 Td (can )Tj EMC /P <>BDC 0.0053 Tc -34.051 -1.19 Td (challenge )Tj 0 Tc 4.637 0 Td (a )Tj 0.0226 Tc 0.884 0 Td (section )Tj 0.0191 Tc 3.649 0 Td (6702 )Tj 0.0186 Tc 2.638 0 Td (penalty )Tj 0.0098 Tc 3.631 0 Td (before )Tj 0.0064 Tc 3.2 0 Td (Appeals )Tj 0.0007 Tc 4 0 Td (in )Tj 0 Tc 1.076 0 Td (a )Tj 0.0291 Tc 0.832 0 Td (postassessment )Tj -0.0185 Tc 7.861 0 Td (CoHection )Tj 0.0051 Tc 4.812 0 Td (Due )Tj EMC /P <>BDC -0.001 Tc -37.19 -1.169 Td (Process )Tj 0.0021 Tc 3.964 0 Td (\(COP\) )Tj 0.0143 Tc 3.198 0 Td (hearing. )Tj 0.018 Tc 4.396 0 Td (See )Tj -0.0126 Tc 2.18 0 Td (IRC )Tj /T1_0 1 Tf 0.0241 Tc 13 0 0 13 255.283 363.72 Tm (\247\247 )Tj /T1_1 1 Tf 0.0396 Tc 11.7 0 0 11.7 272.008 363.72 Tm (6320,6330. )Tj EMC /P <>BDC -0.0274 Tc -17.165 -2.359 Td (It )Tj -0.035 Tc 11.5037 0 0 11.7 81.1108 336.12 Tm (is )Tj 0.0162 Tc 11.7 0 0 11.7 92.7435 336.12 Tm (our )Tj 0.019 Tc 1.775 0 Td (understanding )Tj 0.0215 Tc 6.906 0 Td (that )Tj 0.0166 Tc 2.036 0 Td (Appeals )Tj 0.0044 Tc 4.04 0 Td (wants )Tj -0.005 Tc 2.97 0 Td (to )Tj 0.0092 Tc 1.155 0 Td (provide )Tj 0.0228 Tc 3.672 0 Td (postassessment )Tj 0.0061 Tc 7.824 0 Td (adminfstrative )Tj EMC /P <>BDC -0.0049 Tc -32.267 -1.19 Td (appeal )Tj 0.0206 Tc 3.324 0 Td (opportunities )Tj 0.0149 Tc 6.329 0 Td (regarding )Tj 0.0055 Tc 4.708 0 Td (section )Tj 0.0054 Tc 3.526 0 Td (6702 )Tj 0.0091 Tc 2.556 0 Td (penalties. )Tj -0.0068 Tc 5.058 0 Td (It )Tj -0.0048 Tc 0.829 0 Td (is )Tj 0.0187 Tc 1.035 0 Td (also )Tj 0.0367 Tc 2.216 0 Td (our )Tj 0.0122 Tc 1.816 0 Td (understanding )Tj -0.0121 Tc 6.804 0 Td (that, )Tj EMC /P <>BDC -0.0198 Tc -38.21 -1.21 Td (in )Tj -0.0081 Tc 1.098 0 Td (some )Tj 0.0173 Tc 2.759 0 Td (instances, )Tj 0.0235 Tc 5.005 0 Td (Appeals )Tj 0.0147 Tc 4.092 0 Td (officers )Tj 0.002 Tc 3.641 0 Td (have )Tj 0.0046 Tc 2.512 0 Td (abated )Tj 0.0124 Tc 3.407 0 Td (section )Tj 0.0328 Tc 3.526 0 Td (6702 )Tj 0.0192 Tc 2.658 0 Td (penalties )Tj 0.0372 Tc 4.441 0 Td (on )Tj 0.0169 Tc 1.461 0 Td (the )Tj 0.0039 Tc 1.729 0 Td (basis )Tj EMC /P <>BDC 0.0078 Tc -36.355 -1.19 Td (that )Tj -0.0139 Tc 2.01 0 Td (the )Tj 0.0184 Tc 1.664 0 Td (frivolous )Tj 0.0101 Tc 4.229 0 Td (return )Tj 0.01 Tc 3.012 0 Td (filing )Tj 0.0048 Tc 2.463 0 Td (was )Tj 0.0229 Tc 2.124 0 Td (due )Tj 0.0292 Tc 1.93 0 Td ({o )Tj 0.0059 Tc 1.261 0 Td (reasonable )Tj 0.0088 Tc 5.341 0 Td (cause. )Tj 0.0235 Tc 3.622 0 Td (Appeals )Tj 0.0187 Tc 4.091 0 Td (also )Tj 0.0117 Tc 2.195 0 Td (abates )Tj 0.05 Tc 11.7653 0 0 11.7 506.5028 294.12 Tm (or )Tj EMC /P <>BDC 0.0042 Tc 11.7 0 0 11.7 70.192 279.96 Tm (settles )Tj 0.0055 Tc 3.241 0 Td (section )Tj 0.026 Tc 3.588 0 Td (6702 )Tj 0.0192 Tc 2.638 0 Td (penalties )Tj -0.035 Tc 11.27 0 0 11.7 233.7555 279.96 Tm (in )Tj 0.0204 Tc 11.7 0 0 11.7 246.3435 279.96 Tm (other )Tj 0.0091 Tc 2.624 0 Td (circumstances, )Tj 0.0003 Tc 7.182 0 Td (such )Tj -0.0069 Tc 2.48 0 Td (as )Tj 0.0067 Tc 1.38 0 Td (the )Tj 0.0193 Tc 1.738 0 Td (assessment-of )Tj EMC /StyleSpan <>BDC -0.0084 Tc -30.849 -1.128 Td (J!1ultiple )Tj 0.0218 Tc 4.173 0 Td (penalties )Tj 0.0044 Tc 4.511 0 Td (when )Tj 0.0133 Tc 2.802 0 Td (several )Tj 0.0091 Tc 3.651 0 Td (schedules )Tj 0.0072 Tc 4.901 0 Td (are )Tj 0 Tc 8.599 0 Td (. )Tj EMC /P <>BDC 0.05 Tc 7.0113 0 0 6.4 430.3966 266.76 Tm (j'n)Tj 9.0706 0 0 6.4 437.5659 266.76 Tm (lI'.nlmc )Tj EMC /P <>BDC 27.2666 0 0 20.5 64.6605 180.36 Tm ('-)Tj EMC /P <>BDC 0.0064 Tc 11.7 0 0 11.7 70.0292 168.12 Tm (DISCUSSION )Tj EMC /LI_Label <>BDC -0.035 Tc 11.3528 0 0 11.7 69.585 140.76 Tm (A. )Tj EMC /LI_Title <>BDC 0.0018 Tc 11.7 0 0 11.7 87.5851 140.76 Tm (Appeals' )Tj 0.0275 Tc 4.164 0 Td (Authority )Tj 0.0463 Tc 4.477 0 Td (Over )Tj 0.0169 Tc 2.594 0 Td [(the )21(Section )]TJ 0.026 Tc 5.389 0 Td (6702 )Tj 0.0112 Tc 2.655 0 Td (Penalty )Tj EMC /P <>BDC 0.0109 Tc -20.812 -2.379 Td (Commissioner )Tj 0.0226 Tc 6.823 0 Td (Delegation )Tj 0.0451 Tc 5.28 0 Td (Order )Tj -0.0256 Tc 3.048 0 Td [(No. )-147(66, )]TJ 0.0096 Tc 3.572 0 Td (Authority )Tj 0.05 Tc 11.9728 0 0 11.7 339.4607 112.92 Tm (of )Tj 0.0132 Tc 11.7 0 0 11.7 353.0251 112.92 Tm (Appeals )Tj -0.0198 Tc 4.062 0 Td (in )Tj 0.016 Tc 1.104 0 Td (Protested )Tj -0.0018 Tc 4.751 0 Td (and )Tj 0.0043 Tc 1.994 0 Td (Tax\001 )Tj 0.0009 Tc -36.131 -1.169 Td (Court )Tj -0.0055 Tc 2.749 0 Td (Cases, )Tj 0.0154 Tc 3.484 0 Td (\(Rev. )Tj 0.0138 Tc 2.898 0 Td (15\)\(supp. )Tj /T1_2 1 Tf 0.0121 Tc 11.2 0 0 11.2 231.8029 99.24 Tm (10102/00}\("CDO )Tj /T1_1 1 Tf 0.0052 Tc 11.7 0 0 11.7 319.7681 99.24 Tm (66"\), )Tj 0.0236 Tc 2.422 0 Td (delegates )Tj 0.0187 Tc 4.861 0 Td (authority )Tj /T1_0 1 Tf -0.0067 Tc 12.5 0 0 12.5 455.2234 99.24 Tm (to )Tj /T1_1 1 Tf 0.0076 Tc 11.7 0 0 11.7 468.6554 99.24 Tm (various\001 )Tj -0.0005 Tc -34.15 -1.19 Td (Appeals )Tj 0.0133 Tc 3.867 0 Td (offteials )Tj 0.0292 Tc 3.796 0 Td ({o )Tj 0.0256 Tc 1.246 0 Td ("represent )Tj /T1_0 1 Tf 0.0402 Tc 12 0 0 12 231.5625 85.32 Tm ({he )Tj /T1_1 1 Tf 0.0147 Tc 11.7 0 0 11.7 252.5252 85.32 Tm (Commissioner" )Tj -0.035 Tc 11.6115 0 0 11.7 337.6687 85.32 Tm (in )Tj 0.0224 Tc 11.7 0 0 11.7 349.7801 85.32 Tm (determining )Tj 0.0122 Tc 5.796 0 Td (liability )Tj 0.0183 Tc 3.381 0 Td (for )Tj 0.0133 Tc 1.47 0 Td (specific\001 )Tj EMC ET endstream endobj 3 0 obj <>]/Height 3324/Type/XObject>>stream �@�<P "2�� �017DF2TϜшD��h%uaZ��������������������������-�l A֝3O]�?J�%JTRKU�� /C����[*x�`H" XPyIG&�))�g#s�!�9 XPi DDHeЂ�4DDH/ eB2�`D.�9�*DTAUʨ�.!rb.hCD�#�.�?� 2^"�Gc�3F�*�!�9IEd��"""f^їY[� �6�*� &M?MSN�$iyG 9VkIL�>4`q酵V�68#roӑjt�5*MR]dm�o$\AĊ/W"�3AH� X""7RQ!�)ƧAJR4�jdȃ�RNL8a8A&L�$ � �. a�&��(� "R9;d�96E.G� DݻE06ۇ ؆� iÆÐbb�aÉ � [ dž�:B9ԅЂA(]fD �H�:�"u"݆A�#W6D0DD`ȉB"Y{{-{M=Sc^Tu |C� xL A � * �� 0A޵�6�!��[B�gH�  EM� �>ȏkN�zR4֩izj0� �� wkac}дb�d0�; @l.G� _�7!(E܏႑E�!!�$q܁ȱDXiȐm;Op�&� bW�[NST�i��=:AAa<*wKIH7" ��MS[O�];U�=OO]?Mt� �=+p�< �=�܅"aHm_"cDK�5O֥1ڵ�7�)VScIt�'ޞ�0I� ����@ô{�DOȞ��7\ U�?z�axӨ[_u};}O}i=k+��^�z�_�@!c�6�F/ׯ�)tp2���K���% ��~�(�5��Z�a�_� �3u����z�/E eǬ��kDl'O��$_胿 �;8n� �k��G�?~t�^EG_���!>�!H�28P6CF�M�_y�#F�)c5DTAG��yy_�"�I5_~޿Z�+~�4ߵ�:w^8[o�?��DZS_nxCQkk[�oC�lOra"^#!{�l0� �W�m%a~�^__����OֿK_}�y-_N>�| /`� �56� %_� k���z_��8Ӵױ\Rq[�|{���`al%i6߮Z�}o^�{}��GQ� _!-|8a/[ $[_ "&jNM5^[T[__��5T~\lS�S� kp`zi�5MT&MSv2{�?Nik}kBx�� !#ӝG�M0L�"Ȗ��Y�#�0]5tNMjc�)nDDH�!�!"1hD4Bt2t!� Aek am0h45￴oq�!DH�*a � q:0� xA a4U# dz~"""""""@� ! � +B&� *d� �4�$�DDp��! A��>'ˆjc]]��T�� J��!}Xr44?�) !_+!tArR7Ç�>+mmml&٠.ݶm۶aam�.mmnmm`^t&l6abȐvavB �-Bb`Ѷ� �o��$}��Ȣ^��a{�PuaöA�(!G zE�:n���/_�A�%#_�0jn� ���qc����d'a�-�Ou"u+m� �o[~PK�__�+KS}�3ׄ#�Ѩ'\/� r�x z( �ү_�7w�l'w� ���?{kC�"~E"RjC@A���k~�MCOΟ�g�W��BR0f\tD��0[k�'t�vtD6F_X`��}{#� �Jo{k{Uװkk{7AH0�Y8av�8گb+�i`0¤kpHPIv[m]z�+]~� [_qQwMa~PU V�,0�5o?[N~~[�_�U�>K.ߊcc�Y XdpP[A��4� T�ޚzݬ5ﰚ�/j޺~�*�+k*)� b�BjŦ�EA!]0BM5aS��a� � kzOM~Mmm?�kih4G_DDCI�DD3DCD0�0� sІ� �C4�#w &P鐑jj�k5Mm4`xia=4[DDDDDDDC$O���0L� �4A a;TA�BAM4L.�""""1@B"Bp^"!FDPȠ�aðN|�mDH�)�#!�)�!!0hF"""Fb"1�97fEEMڈrhga3�AXL�2.eph�>fi�糦ʴeݤa��==<&wrߪi�+Nz!�B�'�DC�^}u4� $D;�?� �'O�_IEִ�C F$Fg4Ih3\�Dl&R;(*@���aP�hC$ Eԅ'pB� �!�� Bn,2ՠ! �r r5/�5�;Nװ�Sj�;CMBaM&� � h2�$h`�"�).3XE�隙�"VC")Y�&fF"}h5� Oa5[TC'`�y8t� �0�:@B r E�-f�!C!Frb8�{NiKTw޶M zPa4MhZ hHM$R�3gX�(ζg�D"cD^ȽDK{ Յ"[M�yHDw"Ct[TEvi굻xMtM;PBL�0� {3P�, 𛧄?�:Atӱ'F� DʆFc�:Hε�v�zui }�!'�'A:u6ç� O� EȘ7"vE�9C�:r-׶m꟮}�i+=l4zޞ�==<&Y~G�y B}s�"t0D^�M;_]}W�鿧J׺o*IIz�H?A?�$zxA�t�&z�+^⿯^h�}w�ڪ�9d'"w��:zB��%�QF�8T=�̓� ��]Uk�T�Mt�=<-�=OO��u�Gl^}'k���u��1W�$�t����^�5�Yc� �\1 _O?���o����!_�� �]}���^��zr_z�/��K� �&�/��0`x���A: rMk�-�='�,Q%�"�u�l�z�o~aʀ# �DI��߄>��$j�E��@c� /{��WPm��.����ȸ�*�K�@NA�6��5~ik~t~{�k��Hg����a9Ot �<Uk��_�^r�܆C�!����#?���?_�ȧ_a[]_m[Iº~]kk�kׯut�zu8�\�I��$'�&U�7k % mXk�0VJJ~}�wo�w�x]pe߰bB†um[. 0�:_��?��8���+ݎ)�"⽇!GJ�_�k�5n�U&��;nl6aaa۶öl8w m۶lmm�!bdNlmmmvaM�0ՆM mnm nma�wk} i?�$�11[G�qpmi6l.��2=pdHB aXikַد�ثo�< !aSh0�Xa "&BMa5M2� [MnuMS[[N���;��%q*hC\0M4�0d>� &Ck4l'v� =m?�H:DH^"#�A�&DjXAid;� �$/w馚�VB"&CDH1��!%C!�"u0� @2 0i�a�""""""tA�\ak!:!hJeè�""#dн*i~EJBdFZbdH�5i� "Ĉ�:M�.tB�+YT�/ݕC>ȖUiFpA�RvT� 4�و�"Cmh� 4a?Ma 4�/W�o&R'a4M3S-��l&i�m?Owz�Qa[[Ji_��Ņ>NM�#̏�u�&2\�*ΤaC�:#Ik[D%aD.�̐" �� D`�8yTgB$�2;f� zt�� �0BT��L"�VH�!)Yl"V35 DADh4d�V R��4�:�i�&BMT&q!��!fz:P33� ;#�)L� 2 eAz}�4a>��>ݦIOM4�$9 8HA�mr AD4$2 2%/�-4�;T� ?Mi6oKoiꅦ 4�-вM0�6�f�9�(AB�� "#�/d~^�.=EQ� Dy"݄N[]�"__ӿOMC�i��zݪ ��0A !�6zxOց � �ӯ{�/D^l)�#�!2��%Dzȷ#]Vp[Ov��*i�L&]>�O�6Sz�7 �t|&]'�o�&PA�8al"�D+�$=xZiki�KI�jůJ޺o�'&�} S�aA:�3)��jkZ��?]rH%K�.�}zz�? �>�th[k�"sDKȽs#戙JtE쏾9Q gO�[Kt�׾du"C^��< t��Im'�8l� G}p~B�װ-f?޽/IPZ��\X�'vA.���.�/꿨n�V�v�5b�aa���t�@8L�l^�$�5���z�Mp�8/��䂽@ο g��@a���5_LPXrG 26׮lu�=����/���a���׈@y G �zC1&<�#QZ�dW�����\,��ۓ��ga w|EFA�ȁW䅽�� �]߯_m-m/�6}~}}� �q�%�o޿��Y��� �%��"�G�Ҷ�?kH4��7ߦ�;� �����)� 8AA�!�gQ(!@9 =�'״{$ޟ���C����_ikQBPQ$P9DD/i}{kkkkk�_��M�d;}��)�8艊#]��4{ /mY k.{J׻[u_]�$�S�'Y�w:gsf)݊8�;a%�-K�dt5mu�m}mo__WVҺ�z�J{M7M:kvv�=�)bb>�8� a�߰ݭM�0l/[�{~N�4]4׾U_��lp�{^.㈨�� �յmS­iC��>��nLS{KL!GI�8a(̈́ �.`�4[B�4CMPdRBhMkih0ݐOOM4�5��M1GD� AH1$P�0CEôLT�� Aw� d0��;�5[��;�4A"""&]gZBJ�qp�h�(i�%w�8MCpx� &j� vA�4�=5UMtUM?�"d""#Dbah� � GqCL � m5�0A� A�;1b"!\DD׍�H`VB GQC��0�#֨TDb"">�'�Ղ� qpXp[P�5R�5CQ&J?b��6ª &�)l&]�;+�V몪dy`́�'^~vM=0Tl�X�ܩRT�?� ]L� YXx\ꂯo�O3MM|^��/O[a5?�#�ޫ�}ת b��Juf͙$S�<�#�$�}ZD\j�"TA�*3U0g{?DId3(R' Ԃ MfSIHL;q� 0�0L�� � Іn4�<�!���)!ㆃN͑(\gFKӤ� mm=PxOӾ!�4!�, �CΜC!𾦘&jeXr+�?3�"q uα !R2+R_jS �餜4ӋT�&dvi�. ІBʹOB�!�DA�� � �- \�$3pM�NYHC2Z*�4�&HmWzk_&{~, �&�0ia<&M0馚.ЇT�u;R/d@\pr/9wȾ� �܉B.X_X`�DHwڧݧ}^i߭v�  H&�<�7R,OA� � m|�2'ZA�DY^r;�/v � _ӥӺӭ{Z�iv�=t_7j�OUItyᦤN�0N��.0‘;U~Hm�WӪu_^Ww];]=n�7� � � �$�( ܉‘izD^ԋd^]`ȯOEҵI!%~_� ��}M \7_ �D�"s^�#jzaW~Oz_5��V��~tu]¤�{zA��I�1u�gAB|9 9QZ_u^um�7Tժ}޽M_W_��H/ G���Г��Z���Z ]������ �/�����ү�d% ���} !�__z�o��}?a��� ����?_�s[*B:D?��Er�$~�����a��-�ApcA��`�'��hG�AͧK^G_�  �����o�[}W�k;�����|!}O�\��C������^�w�!�-�{K�7��Z�5 k��P'�7׵�i~���!߯G|�{���_8?�K��氟�muo�W_�MSv_� k��k:��D?IP]ma�-[�mM=~���u�w]S ���|?~=aJQ�Vlu�l+"] W�l/�֗}kk_�߯ׄ[[_DZTj���_[]m.��_�ou^[�[[W�5ת2�?m+Vװ��]mut��j~v n�OS^����qcP�0�׆i� &BaTA�14�8d+iޚk��j6Ll[av;�d�-��4 !  XUM0�:�!m4i}i�kik鮽�"""""""""B"5g& N�� & õ VӴv}�vt�"8hDX!�5� �% ��j�AB� 4w}kAv�"""8aB"C4'AZ" D Mia4=~[e90aD]kQ�$ષ�Kk�,PW *j?&� d�,�2�K/cc`�!C&� B 2� r�� �0esݼIiRnfTGcz"�]t�&f  �3�'�5|ȽwT� U�NlQ�M zvNA>�o�G�Y ~4r x>G츁Ek& AvDWh��ug�@Dh�!P� yqF NYK�?h4B.� л �iA� � d@C(k2N6h2!R`�B 7tb^~n�;[A�5P� �i�9vOB�"H�4>�msSCC Nd<�2�8d8�0G#�*FˊE�VgSiizzi� &a4� MfA���:h5 4"9'`"yqK) TvӢ$Q=o� 7!cl$� �>i&ӽ<'ڪ};a6it`q@GQ ]�� �� ȼ�*#��%�ڠBŤE�"/nB[DH�!�>;k[P�v�iS� a? IvC8a7"ZOOmAPmxA�%� D��"Gﵑ}==V�?O�Wt'ntt�*A�'�"�yxE �5�p�%_U�6�?_�>0 oZAzo>ީZOM� yvIZȳ�#�6� �&?�)>E�%ꈃv[�kXmW�z�ӯWc�5M?|/TxT|(NWȜ� U\�>7�6!܋�0H_]�w]Wz]֕�}?V�]?v}?Oi:^] |ׯ~:� c�0ߛJ+ֵ�>���:WO[ko�~���_t>"b0�WS�_^�;ku�����$��!c_mdB�� 5��d�K���% �?�\���&�T��#ȇ�>|[r.G�(����u��w����':d_k_}>Go�# A̡��!ar&9tR��W��/����?/�#�" ��Ά����^��!Z��:!� �L��.�HO�U�j�@�"S��IBA�i~_[IC�7�rU�߾{o�_��DZB}}Gd�}k�i6[i_]'_~�ղݰ_�r(����?Q$� 0N_� wm+ 6m{}�k~k�7A�_��Pwy��qLl5bb`[!Ll!� %��aa[]�&:Wk�?�=b�)�&]1^�]oz��]+^��wkkjki7a$vҎBG�Xz�an_>�uQ@#iNa~a4׻[kki�b+b�4�^; [ j�;�vA�C��2�4A i� ;Mii��w}o�LS|Q�2= HXPT� �L � *M0iރ ����݊k�!j aMi2 viS[;�wڧB"""$AQXAЈi�0WM4h2u];]W];�*~魨OB �� �!ӋM2�!a� UM<[[ ""%Oh4-aa �5�"�!��7EGZ^� F5jGu��7K.DM i�5-_{�?'}pm�O�#"#+�/@R�3XsP�95š ٳ* �%]�B `�4CB��8BA�8k ͊KH� F �:�0l6 aXh4 !� � Q�z8rAm?]4h4ika�iiָA{A yȶXr-�;DLȱ Hq�!-�!GC�8AF�#�#��#@�  �܉�"cD%��OW^{TUVxNnxA(a׿T[c:^� a׺B'cmWccWVN�7gڊ�8r �~?�-ǿ` @� �QP/x/-��/d0pC� POugKaApӽ}(l0�6��?߯ _vA*�D܈�%L�@�/�� fA�BFE�.WD0?_K�-xsX�}}g|�?ӾVO[(=4!>ir�o{M>��/l/]k~ڷMXd|%awa(`[Iյ�-�!�)덊�8ب⣆� a-[^'j}i}?M~NL'ڦi� 5�a0A�5M{_]�5[AL90� A�A0ww~[VDI|Dd`aD I�D2`dna L�5MDDDDDG�QЏ2%�^Q��������f* LMS&�2l1@\jnHi�fJQyvd#ZiϘLx/� jAݦ_M?OO�Z��=_�WDITw�]�_��/Z P�d!BCPCPH� GB1��%Al�23?��U]hZa �AhC3b! &̘f@f�' C� g�)�$"::2LyQ t:)�iiA�P�4A�U4.,"@hZ`tDRP΁au(TlB"U\�;L� �2%O=y�#bYJ-;tkƝ|XA� AsveC � �,C5*�f gPJAz�[uvGhH�}HQ�)挃0AQ�#H_wjt5Ӽ'i: i0 �0�Mj� &A�O a�aC:1"/>E�"ٰ(�B9�!簑,$ͥ!-iNѳ�8�;ڻ¾*�맲:<� <&�8A�o0��8j� ��:]( �"� �{�#� tDh?խ;N~MiiߧSSjxO ZnnEP� �6�=�{O#�$E�6zaHK�܄�!��.uONjW�,w��+zi꾞 �&IڧmAE:VA~jEAN�"�A��ߦ_�c~|zkzIt?]=?Nt�:AGN�$DLmBm�.EY h2<�R_ٰz���%ҧn��t}z}"�?��?YEh1 ��9 �!@�� ֮ⷨ�5�aԡֺ5kqTOzM;d0r �3� �!氯�"tW�:o�k֗�VuR�((W�3?�/�i9�+�>y \Ѕ կO[o �B�� u_�W_R;E 1_�/Afï�8na�>uCtn|��#FO�Ƨ@��(� _\j]� ���/���Da*j�8�ȧNR$B?� �BO�_X_!u]}%?�C<�:Zz_��SXb�� ۫��ץ%WBrL0[� ��Mo�A�[V� X_7?ꈧ�#�0�պDJ�)=ByQuN�?UC;o �C�:^qU_� [�"@Ï�Ўow[m$�iީ>}]���!\�~DnjY o˂Zڰ¶/�0�/[mU[V_imotK]j�O� JN�?C�!8�68�8Ҹ`�0_׵醶kmPi[möۆ�vl7��,8cmbÆBm�2%�,6D� Xid\m�0Ӷۆ� M �vil0al;moO[i_�WU1�u _!۱|?b�$#�� .^U Pd{Ak�;OOi�cob�?xa &�! &aa0h0� BIdi>aMaOOU_�?};~�"qD3lx&EIr�!9ah4N�2 ޟި0ie�E�0A�,!( !h4L* 4�;z a4qӻi-;AU�""2Vg'Z#Z !�*!hX&�5ea 0UUqăG)؈d��X*֒]cB""B�aBpT\PUVe'[Pj�&v�&", �DZ3E-ԃhx3�! � ϴiVCҪi�i`Tveȩ��/ VdA '�Ty^}�& ߦf�=LaEu]iQ|q� Z꾪k_�六�)B}d6� ��{�SDhI 9!G �)� � Ӓf!-W�4}4,'aD4,M2C3�2g�!�"ȵ�!uDlRQAA߯�[ xO O� \Aa4�f4Іu�!H3 G� QaCF3"]�$ItGd\D"(� ;M;ڪz|[H?OUvv�v��� �4DX� � Pakdr;-\l'kK�,SD~M�}o�ӥ�7TAH=n�NtN�yAWӵ!;�"D_i?#�!3|r(0#a�I~[�;[]mW�7 ?OMizzzzu�<ӵR/aDi1�4����=V�0cMVcO׿ޫW]~ֻ׾nO��$� A�f��Kj+�=�_녭[ۧ�ҮH?p#��_�/�jkrGQ�� �iuWߊ�?U]�__�_�;}�GK}[օ�C#�3�?!|OB�����_�z?��C���恟aU�I�7�� A���=�*FVj��_H}}Z�}���DZ/E ���) Uu�~��?® ��� �_��Y9.�J�^\?+l?��y �_���� N� �y�,�� )=�8$A#�?_ ���[_�U�?պ� m��5���#�ӆ�D/~C!pJ?�]W_��^�Ӻ�!޵�"�o9�/G�/5?־__�/KVP�|wCoV�:�?�^;^��4kVn+�Մ�=7�/F?_�W�� q�0P�axZn֭VҿK[[^�M�+[[_�׺^�$���د=zU�cVV�0k� a]]/i_�j�4?bb+�� Dzdp^�a(wk��4`}5O��=;Obv} =ߤ�_C�=y=l0J,ɅA�.h0h0v[4�8a;}zikVUO+n*""#MB싘JAC�CMLZT�8� 'a0� &M8i�3O𩦩wjbWB""""A��,8A� &�84"A� � i4�0�4�~Cx"*""$A d:&A�21‘� � D0BA�CNMSӸkk�"""""48en�*0XR8CAl%<񵄿m]u]!Zk8� H#�:0�*a؀�� 0 fЛ`v&a[rOO ;T̄�2R�)vm*f&Gj�� O� zO��/�)6/M��&e=i�.�,Y�"�G"b�5�0aJ�$Ѥ[ׯ��BD@�Dà�b!�9� ��aMHQ�/3莎�",�쑞'I��?L'AL&4a4„a4аAŴ+[@0j�0BE=\a�eCΤF'5Fȓy !N)<2^L�P'� �"wD_m!"�ia{kwt}ku}MפupxO�;R9� F9\<܋"u�&U �܄}Ai[zu�[OKӱT7 i龚"{a6yai"/9S �<;#99Oj~^k~WO]uᯮקzxNO =7D`FÐtAA|/>ҫ_�%o_|j¿��7�x`Cd� W�NK_ ^� Ub�$N�;q[z /���3b}.֕qC& Dis{�!@�g@G^�/W._տK C 0n� ?��C}ts@!�> PON uE]-��A�!0@܉�a�G xH� �_ת�}����D�AfP�$Czɀ�$i��oO¯�t��_�/�,_h�?d`qhN'��^ i׫_DºU]/]l/��K]r3�78y�g0c}��# � ��D$� _D'� �?^��ZCStA7C�7��$د])M� m)KH={i#|�2�{MUuӾ[_tuTu_ZmqTe�U��/r$�Nm}VY$Va[NO_U�&߯�֛t_Ch7U� ��,T _�Cab9 �8jȖImJ�/K_�]8 �F�5�9!�]/cب)�8�>* _d �T, /^ݭ=[jI�/K �iii݊{دب⢫v�7 ,{+ m/maXaZҰӯh4�4M4�4� iҸ:cX~X �oiT�!t�< i �  � k�uzvںWè!� �a4" ! �;�.r"� aiM5� ڧjk׽ۿ�xI�"""""Kf "�d&M; i�MS!N� ��5OO[DDDMc�0D0G 0LikP�(p� *p� &4zd5T�&kjB*""$�G`i�DUK�D4kn�0L �A� x)YA�:_DFx.�%,/\ٓ__MWMW]DCa�""QtFE�$LaE dA2)̊6)ɱ@TW4i�v?� TC4=2Z�� `�:40BD h2B &�2vi� 'g��!*!ȟi3� !C%t�<�ظ0OT�5jA&a`�"va��B� C„DvlRlIι�1uy�:K;��5MuO�4& �C4!��g�, (e � h0�(�+ <�(O0 "%D)`ԋYLI�!fBOImV�Z~Ou?]0a4�8aӴд!8qabhH}d�d7JD&9� ]�,>G#H�݅Ꝧ݄}k�N-==�3$A:A\ A�R% �#� ��~�?NN=7\'u�$Ӡ�A#�A�%��.9[�9G(�a{r:� Tiүtk�_^�ztxA]�t�H+NH�/6AH {D-C�+��>]�IUZOO_O\ }? AM�O"�� ܉�<`iWZ�� {~}C[߫'VU];x]0K!�yw&�A�'�!u��CV=z��?k]ji7�?� ^�ީ�O�0c~�dG5����a��,�և �Iq[@ϯM$X�\�~ r ׭~�& �Q�#^� AQ^/!GpP|*�_���X��c>�2��=dM |qC ?-Ԉ���o�V��� ?_ ߾u�o� �N�J[� #.FF=?�I?�7��_�W]O+|=t��#?O�� ~r���tCGY @_߯\7D�,��[�_b/��Y��?�Ap{�VE/t�}[JK���N��!ļ(�k��� Zs\ЫȎ � �!v�֚~�tA}~\�'�%󪄸�k|T�k��jim�i��.!!��_�=K�>�$NC�$V�0ᅆ�V`�O}k֩u[Z�]?յpV޿V68��bڵi1\�a/M� oJFw�M5_�׽QwF|m_0݅}NaP��W�km�?ӴM{_�U�a{ SR�=�0K�: =2T�Vaxd-i� zkMuW�ߤ�S]U_�1�R0� � X��!i1CMi� 'iiCݯ_U�Tﵿzkz�h0DCȠ��k[Apwi4US iM?ADDrē�bDDC#�4";T�iF:!oPa`M=oDDDDG aPZ)�%�ER&�0��&�! 0pLMrl.GDq% DCjA��HDDG֗X~ _�.xkim!f&gڙ dMyc;dɄ˴�2KgedTEp٭dM B`�!L�-㵜atu2 B 4ٛ֟^DKZ�* �}�?C �nGEPD"%Kui� FmŸX�8ΌJDԄ �"BB BD0�!!H:���CCA�4Bh� ��Aۆ'a� `BP3:rZA�$g�8ED&3ÆIw xA�ZMh44� �i�4j� B�r΁�CD!�$%t�d2�:��6͝V�ʙ�6vMzL'i_!��L&L h0A�hCC8rvP�0D(�s�21� d�r� �u�w}iMK]~§iޚ 5„]0M Z� 0BA� ń�y@TaC<"m�.QEW�.Q�>~�ah Du/�OMB~'�'wia=2:�/N��>�@xN�AA�B]_Wi֩j'ivwj�DttU7OM�W}'m(AaE̎y} -y�&4E�L$GBD|�=m/]j� 麮ui_׮ntuxA�;5A� -ڑz�.q܉�-H&E�!"� B[DH�/t�4�N W�/��tI맯Ҵ�&Bn�< P�mG6~Eˤ뙏N�� �Ou�?Tt�'�mkJ �>Ӥ u~/oЏ��/���z�K�kخz WZwz�����tw_� �W�ZH}cָ_�Z��_�t� *�^ `�/]M�_ӑ{�_p_ྺ�@"@]�AȿX1ǥk����?�U]_�¿}�Y�\�Azz����$b�~}�~��/��[u�}�i��9( K ܅U+}B���\7����y C_렿WK۫ۯ_ZW_#�>|[8�_w]= �nC{$a_]�Ƽ��ȴ�'{U�DI�C]~uK_o^~~gE�WW ]��k�/}�_a[_a[K��/M'rV���\>�V��K�"R�0� %dH�խka;K]uT�K߫1��S?� �[ a+� ڶ� -j޻Ja�_z�4M{M{U�_��!�!!C G�'݅Ikګ -� %ao� ]k5Ӱk� k޾�ثcb�5q� q[!G /� >Ph40a4Aa4A[M5O�~V{NoM|W]F�U�0�E�A2e�v&EiȞAi[M;NӲ>� ״~׵�-;�ėDDDDDDDD�1Ȩ�."-Ea�&� � ij}j4w}�"RB"A�%E-� a0A[Nd<* 4wa5  i}5��#��8ń"!�"dn^na,  w U5UT��"HHbІBG��/AV_GA}5a-;_K S^DjvK0i�"^Go�ˣvu�ailTR4&vvMBd[d3-c,T]iڦ&l�/2w�;�w_x]>M'W�^�:�`E�%w8��Hb# )Hd�0�\�#ihSUӈfAᓶaply9� aP�!\("A%=%a�YDzrAYP!@u�9?݄SM==SM5 =a� � L ��'`Tg3E݂"'"+dJ" YB{$�DYr3YȖk2Zp4𞩦ih4�aA�� �! �4�� �!� Bh\� �4!��0tڴi� ґ�!vխ&i� ߪ~ziv�Ӵv8iD �]�(�'#>�(�"HnGGDP�4G}5T4oT᧯�OPƈ� jg]�i$ojEr @l �/�!.tE�!"�EvȖkNipKޞ�=?^MUxI;UO7�@�A\ �'P �>GD!�!2D%,Q q�"^�3Z�t릕Wc�Ni=4~]==:O�< �jpA7�y N�O苎Dz��ni=VMW�5|&XON�7I=7 ~4(&�/JB�(�뿡]�=x{WOjST�kOW_�X&�!�p_|H�� mmuz�J�=?�"a5$ ���/Kېj]SkOZm�mi mm mbmmLmm*m`l�Cmbݸ}m� A�������\_C�4}��"&�p"{5?Äj !p���?U� ~X_�_P���1V�0{Kb� O�0�8�o���_pW(/M���.G��N #�2� �P߽*k_~� �$?ʽ��u ��D�5 �#H]5� FA����6/d�od_i�d�~�AE=?�'CtC{i]�vM^H �k ��$_k�;[i~�"VHr)��a{moaV׵�W[mW__O_�!}�!o}\mc X,; �!PmvKk]_w[O#~1Wz�ala�: +�/l+jݦv텵U[_߱M5Vm;]U�T�E1V?BB!/ �; T+ �4ᄵaNA0� iئ}N�6�c�+0MVh4F�5�M?�80]^�]ۤS[K� � &0嵐aDІAM4ikvk�}&립w馿�"""""""DS &r�N�OL>H d.&T[AM}>�2tDDH^"AXA� M0xCbt�V�04Aj ș�0[=TDDDDDDDDN��,Y4U�BX�,DLVBq�qDGwFW쎒�(S!ʘXtUUjMZa{Q !ؚrml&}v\PD4VF �" dfEU-eV;3!�APb;!{O iaI~�=@sk �*-QV�MT?!^h!a~Dtd@��{{�Iߪ��%_�;+RejWu�<} �X�C::A� � 4�: u��ImV!zO�(a�"r�!�`�. it QI/x�$F�3g�"'#ђ$8Db씳D!c" �#DLNjZ�iA�i�OM;� 2:jtqa� І�Yјaâ[>�!DτcMHCP!Cj`}H� C”� � ,�'#R:<�Jiz[v|Z�4� 0Hy�`@]ai�, ���8 �A�0Ai�AyD9~�-?0"]q{a4TiM8�!ABh?AE܋E�%�_P��O_z��]~R�0Ð^vC � ���q�!�QHn�%_z�_aa���� �!>@H��/ֿ_�/�~p�a� a_� �_�$H:^k# DzkA�(u$��dA[$}W�#^�tDS�_\#.D�:}N�cp!H�?�/�6A}uA{d9x__�ѩB:�ӹ?�'R|IN2\� k}u��_[]S�?K[5Iw}ߐy��/�ol� H�q��tX"nj� jڶWiz:ZM~77�7�!ڿuZ�; %� zl,0�5[᤻im k /ֶkjw�kc:�*8~!qLW{a+^Y@�%zPMkk~WI_mmmÆaö۶۶mmضaCal2%l1lv.� 6m C"� 4l;dKadKl=66dBȘdvB\0Րjl[�"OU4NT^O)n*bqDZ1qLWLq�qP­馚wva5[]0k�iujxiC�> 򽔵�'@F#^!�aMQ�%l&�4VN�4iݧiקj"""'Ap� 0AD�"�D4PaM5�: )jML�G@F_m5TkMpDG  b2P 1`E��M2`A � D4 iװjhN� eF%%9�"&��94B&� &Ei� kb8p�<�uR_]/_�,!q4t�%t{fWZO]t�; @k�v v_U=�;i=;_ᆓi?JI~K�I~��zIt[Dn�U�!t!L~�1_�7!;� ��_Œɐ=�!'Pچ~�!NÐK� 7}v9N/ I"�a�bu�/��>UF D �UZ' uzowޭ_p���m�#�$_*{v�Er�!΁~�ߑ�!?ޛ& �"+�t}}�� }ү �AGoMݻI:��d?:Gs�9z���׫5ooK78�ߥ_K'�>}=4i___[$ &kUkk~\%M_[[[]۵ 1$}ַBk &[d+� �?aL� %a[]]�h5i6M~cب}{�4� vp�0l0v� d̈́�� 6�;M4�6�1{��42g9V�)Lq�(�"�""dA`� ֈDdIa4� �N״-8M]hC0A�K`bCL �2��!L!h Ra� ja2�3XS�!�)#0�5$@A� @AlS� �.A�4 gLkvii~ Ph]B � �aa�44� x �a4л V`Z�?ON?ޚIT&ivM0�i� bM? Z"UșD^{�#H�/!"uZ4ӶKtiv vk֩tGy'A;Pi ) GK ��"}/"?nꔋ=�#HD�-Ӑ�#J+r-�� a,�ZT�_jN:_ 6��̩�&�A�y0렃�/a�"c�‘}�Ⱦ� x � ȝD_tLH!�!.¤Dan��}u� 7O]t�IOPntt'H5MP��'�< ~q�"�' �_�� �Wva}0M}uZWIaot�&꟧[I?�&81R�/�uծDjǧ�IޞkllkI�}io� ___�>AAu~^ �K�?� xl5Xp� k�}0��d4�0_B^3~A5d'{ּ=d�6A!�r8|BiZ��Z��4 � F�Rpb�+K_<�Ð`�0�O$R0.���ۯk��{�φ}Aa��]�ԐH1@� �I�p �Ƞ`&�%�_IUm�^� haa� ��G _C�aD?��A//!}�6޾:� �†t' �n?S�n����CA|�1H�#X_��S^H y�) ; I D]�� ���$Oׯ�j�_ בiȁ��0_^ҴQo�!zSu #gP|!C��!q>}��k7i�ճ�/<�>�}�<�rt�"R�/DI��K^׶{[o�UҿղMߵ߭Tۛod6pu����ߏԋk� /}]{]_^�!�7�}S� ���܇C 1nBG`o�-Vzt�MuҴz{k]m~��}w�6?c鍊ث�/tVҵD_}]m(iڶݫa�AU?V׊c�?�*اᅐ $CPocaCX��Xkkwkiߧ�uM>_WVTln��1U��mQL�S Xkd섴D1K!M=4VAޚkv~뻻Ap�5�!4BCeJA(5�-fv�0�;MR$S[Td4ӻM4�aSMST�kj""D�:L!' 8ȁ C � ! a0RCi� �$�4vA�h0Mtᦚi�!Gӵ T샺iݨeE8ND� !̔b"T � PN�.(`r)hD0C2ԅCZ #\L!$ � "\$'U�#�'؈W� 눈Db��~!Q�7Seq� ʗW lȬ� 0D ",yYڅVdL��9�!� 2 E\� vdCL'UL]5zm4�=SN_MS?;CRH�}Dvu�u#HE�$ ߾z�Rqdt}mzp�*X2*�2vR��-Ah�aN�e "%d@ˁg�4�C� Q 6HU"LvT�5Vz�AC�0�C]h 0� � B �0'2N.}�0D.� � Y9 Σ:�SIwFxa&\A �T;y d`]Q[DpNA�L��.J@N͙Q-b� ޚiŦqa P 0�4�A!C:��@M3̐ A�<`�#Ad�>dqHaf� �#�90C<ϳB!\!pۆammxvnmaDn�6 v�9Tmh6h� /6bl9 q! 8h��6D�JWY y;X_Evj�*w�4{N4B <&_NT魦��"sDKr%G�pA\r$ � h#2hGQ?MZ{�"F�+Nk zkwvwZxOA��>zxV� }a?\'tG:O!&GD�#�"�D~ZȝY(Baw#dž�z!]���zrK!޼�Inn}}�$�'H=:AzstҠ�#�D^.E�f>ABxY�EχD_N�'Zm/�t^I�� mzOOtM}pt׼'4xM�� ȣx'NOOT�_���};׾4�}T_ukZ�'t'�-?ut����_�W� %5�],/鿯�2o�?-�Ќ�]z}��T]_v]/k��?c�E�kІBi]ұ^[^N ��aE:���8��/A�"*܃��Q�}-� Z�/���?�}j_a� _]5뿯GPN���mk�zӯ\aa'a��1Ҁ^��٘g$A����$�ruUʀz�|%� ���p�)eׯ���&'G��@}G�zTz��?���ZtI���a��F_�|�D/zX& 8�=Ƞ�_�!�yC�}DS�hI1oΡdS�8/iw�NC�_� ��"I��O~ ��?�8ÿ���'���[JմVҽ__o��+v�kOKud9�� �=y��Iξ~�VT��7U]N/[�^Mֿl_ �6O�*$^e�{5� CV^�Vմ{\l/��Zڶ��b⩊b�8㯇�_aY ~[iD�.l*�ڟ>[ iji^�O?�}h;�5�1W^Ɯ %�% �m[ �<0�0J>?l�/c݅vdmU5N�^kiߪ}齯b�?b:چp%�iMT&k0id0=izڪZ�k�݅�^��aIB 8’RP�C �hD`aE�!j� <4;Tw mU4�>ML&ikk} Sd�2�:� � � "XB"S�0��iZ �$8A� ]ivLvMKAA=S��!D|DFDG D�0��5�&�DC0A�4�0A�dBȵih4d=2 vj  �n(󵗈""""!�"'T$V�� V��� �V׆^U��+� [m iCD0AQ nR̖c:LfY�"�L]4©ګ2L�#h񗜬,TBa0M*rA�2gnuv/A4�%2i~H\*�ii�-W]4A֭��dK_�&勿_Rr0Th �?�-ʳYC#E�-dT3!Iw$<�5_v�ƙ�� Am`A  aH� ΡRsRHF Sl4��'F�02SZ_N}hXAдzi�4,!a �4!� '�!@�%0D.�&��pCFj@� a5Mk")5%� ʱhI-K�#u) �!D�2y�5  �`+a4ӻONM4M�Aa0�XN!�a4A� �3@@B�"A� }hC@�/t2�Z!4A"W�&n駄a�5Nzv�4i�Z;O[L&BN�0� )v�2Gis!"�!GiKvi]]=5 miy�&�NitE�"` ����(L(G>�2!ԈEƲ.Ƕٱ�"�ڦl-;�Ҵ�=�4jӿ�<'֓ZO=7O�:6�MMA�HA�&R�nE�~HH�!ވDHmh}��(!mK�-1Z"OJ}=� z}zzz~~7 ޒ�MnMS6� � ܉It�7� AխE� ܉ڑ;7"v r<�Rwmpҿ�%}N�zNW'֚Ӥ�NoNOZMdJ�KޛZެ|}{kkzKZt� iq- �?�8h�EP^jW�ׇZZt^\z_߽kkM ��� ��H ,�|{ �-�_`óq׵�6I}�+Z�8{�1�?�0S]�3 �! �w@cy PFNq~kp�΁�a��'�w�0�K 3 ��=/ү/"���l�mvl0۶۶`�m0am0im;m6mvmmm[mdp �6mma0�/6r<�#"�$�� �9 ~$U� �ak��V�/�!���A$tz!w:���@�y�#H�;�_C脧"A/�,�&t �>�[_}ݯYү7�ΫMWk_�/m��zU6��?PJk{k�_V}ݫa=?-z]Cȇz{�_}���A*oa�_�/׵մ�#Zv�}߯>v \'�~�a_T8�IBG (aa{[ z[]Z[Nյ}ރڶkN�t�)Xcc�鏧ca� {a8`# -�44XaXdzM]��|5�8bmTӿZS__�ǴQ�1Lw�!!K�>�8a&?QpU[ ^M>_�I{iv�i~*/�iiv5sv�4}i]>j m5mt׿Mt=od�0:r^e$a�21Y(4Bap�0Pd.&F8LBvNޚMWUN�q!dW[%ɢ AD,fCAȃA�0h4� i�'4iL Mh4S(pdaa"""""""� b!hH� HLHDC""ja0M &adƊ�dax""""""""jmw�O#Q�AHU-�ن�5-@}rI$UfJ�5NuepH˙�KzkwiԒz_�k�#���!Gmk��q���_4tS�3�$2JI���<`i�C� �3l�:Ert��8� @D gB_"Z6�`�?�4xA� \ �l�: �  �=:�3̇�C0ˑ@�1��!K�(.XBy3$Ia32�UOOTӿUB84� &"3B�!a� 3�=��� �H@C]Άe CX|PD򀠈q�: �".=Zuozww�a5[=�ML'� &$0AqhXB�0� �A� Zm>QU}'K-}[�kڪu�;N�&}iam=4HaHaH"~ _!2#�ވMT[�Otzv�*iUA�6nOԊt�6_ȝH=�fHxOV\pH�Dr�"%�܅w�#wI�&9 9=�Zh� 4=;�WI�U�= �X]�DY�#2@tEtxA� �'D_�"'?.PA�{fR∾ ȼ^�2/:�O�?u��֖>�M$I;O &xODN�̩�:AA7G� �!J�T��kǯz뱧~zzh5M� t:M�!@��ޢ�$^! Z� o֢֓v_�5��u�~�$I} !CT+_ýnV��}}���A~�5d�'y �!�i: ݚ�)d�;Nk U~]W�_��M�+ ��H 0@/ c�14�@/�8׆GI_�"�}�@c��fv�3�Au}~Au}\G�[�uȠ�j�R~aC�_G��8G���Ս�:��D�2<`��!�ׯ~j��Y�]rg��!;CN$+An[�-:�1-{�]߷��{vCM!֝z�7ΚOt0@Kz�m+ i-��[]_]}|']�_�I׸M7u��!_�0��DZÆ� a[Vտ]mu ]�}�;S[K^k}-c���-v[[V׷ TIU�+]aa}�{��qLqc� �X� �$aBZVBBk(`�4}C Zaa.W� 8i��wݫ68�665(�6G�q�mpaÆp�tmûam�ma� m۶a۶�l6aÆ�6l;� A 'hChD�![GQ i(r+ݦAA)[[ wT(t�$?M=>ӵC"""%)DRb""uDC ��Mh0B 8h4i�!�d L�4z� #Ԇ4�a�""""8 ��xa�C*І�A � &jEF�aXBa0�!f�!ma� iP"%D"DB#ChDC"t"F1#h�!A�"""9~��)UDh5�,�!�96Zav\9�7:G@�$�:ȴʹ2Q&A�-L� 3MҢlh,� D\'Lӻ;[AMZzzvVzkM?i4W�ޜ� "%s�?E丰i7�U�t�$rVga@J�nX�+<@�0�!Ny�#bPF�2�L�/BO+]{�CAp�0�8a [ %�� BT�= �2cDT;.!N3�.2FG8]�"yaCdI�dahӳtAB"ȆE�2ci4� B-�4 4,�`z ͐XL�&� �!+ ��!-HΌ�.Ԅ!hIDz� L3Rph0tr:� i"Kai5v[ AޚjhX&D�4a8 �L�3�8A�"[4!AN�!zjֈQ-OOk �ivL&a4 &�4OAGBaE�#Ĉ�"G�^�z"F�Zw ӤONNZiiO�fMV� T� �=h'4$BfarSr>�'S HN E�"K H~MuVM=>�4ɦ��:��ٷ�̸$�<�3)��܋tEȸ,d~[mH�ȳ�.4G��%\��!/!] c�*t�Mu�zn7_�TMztxAxFAA"bxAGɤk п_�?�%��}'_*T�OONU:ML4�=}�!C�L;_Sݮ+�OM}5v;^�=c�ǮΡF�'A?]A]_�.�(��^���o��xV�!�r�-R�� +�լE�!4Y !F`R�nC�|l?�����:'P�+�) e a�!�C ~?�M��V�V��p_Cy�@ S�� _rL]�x��"�vEE �/�R4JqOa�82_�iZW�^O���lwqK�$J��!ԧp"sf_ڷ{kamm[ }m{I=+_[�mlt��5���m/!# -X`Y :/ـTAAv�0� *xUJk}߭}�_Lw{G{UE\4>_k� Ml/_^_�4O�=�?*�6?��caKXa/� JaXkt a~ $�[M4^mtiئb)☊c�+�>i� 4h4�TT}\W]=SU^]{[M?_� a4A i�A 4"M4�-=aoAk~N�;M4kx0H15Gy !(-Aag*ML�h0sL ”: ;M2uM4vCݠidk�dM4v�"""#��"&l0DCA𴺾�34Taa4�4 A F� �Mmk�""""""N@�AТdBAC2�Pš$�KMb"lJ!7KTTML&wߚVF[�dL�jd&vd��#(5�&v���� W_�W���?-ʳP@�!fFdN��g$z ~0&dl!�\(A�3� ΀�$Pe#$G"x�"#bQC,c!Ft"^%_a4�M4!��~�&ić4$*Ad0t�BL� jGQ �*}gPh)9�"1L�2yKK� �tGd R�6�<�!R�1 s*dCH�#�#/GG"%��;[ONii�� aUxa0Ał A ��]� A_��@aA?.M$$A��:`bd�&0CIP4� �!l]ߵޝi�iziޞO L&�0C0�`w !zzvqiwhC.U-uaZ"[D(�]4�5MSOMuOTP馚tO׼,E�#dLpȝA<�O iiAߦ��<'�Ӻ|&�<';tydYG��/�)�3)R -�&6 #� q�#� !�#.�?DKݘ�$ZoM?�޽VwJժ}RAt� �:6�:A�y}'�%�6D� D$D_R��j�z-oӤ?{I6==:OOzH6AT� � dZ|�0�q_~{_)J/mZ_u~&둎��~u׳`�agxO[ B�kȶh �]���Cd�d9�?N�*N�C�(�/_�� ^�+�2ȥ���u�>�4!Ҭuc �C࿅"ӝ�%$FN/��d%?N��׵^� to}� ~�9a܆�T�ndN_k�ak�>;�k� u��_(=�:rC_�axc|2�_�6kkkm{յ[^oO]u{O��ڊk)B^մdt %{\/[KVmmmxi|V"{]s9�O_MoWGqlT?b�Xl0JB>?�6/�Ⴄ[#�>�IGKj�}S{i�&{QTlW�1_VP�8zjiA ik� M4ޚiii��?�jDDq Pd(� �0i�M0Zi� A]5NOd0?id1wd{_K^�@M�"5BX`B"[J٨D@��8aCD0HM3Md?'BB?�%�k8��DrLqDDDDDH��DDE�"KfpB r#�<��:y5B!�pl�>""""'DN�"�"کpVA�pf�#A( rMBBG,��8�8 Y�EӖT�;M�0*� xTM@ǻD�3��*u�昉n,H AA �l�)i8!�D|l4QMBL0fH� ԷI�"pySDDDF�>�nE戙 '_ҺiMmki�!}uDAݧkJO7aH�::jEt[Gɭ9 ^) y a}� ꘄtt�:N�/Fmr?{_I&�DZ=ֽi]~*�l4Ir�WDtGDp־�uM@o|%֖�d)_�U_vt �a_VBۆ �j �PB[��d}/v�� j�P� Oqh{q���\dH<��8'KҨ�__ ���,$Ej�A/�4ip�߯��ґMd[dFmm�vma�ݑ mn{mA5�׫d_ }�U.D�)}�# S�Dz?}.P1W�(魯�!K�!/8ӯ%VCO��"ҺP�\�w_]}u�t_u�wWҵoI�m�~_$�J�[V{ui�j�#v߯ڨu}}]�al/jڿ_{aia�� {k�M^+ S[!�m2��?d&Y{ % ,>xjDCدk4|wWS߱LS{[�'kiv{NT{[_^&d4� tk SMW5^Z U $F4a�h4 � TM0[Ma #wvj�0vA�k�hN� �ŝ FHP�6ABAvfEQ��5|*�-̂_�ZL*G��������-ԑrܴVcFGF?5L�)="Dj�;v`R�܁q�(�e'/~B�jd; �0[D e�< &vAWi�({&1O�4� i~ZӾkO�>귭M�P(K}Q޽p^IƎx�!:$�� H�hDHι CY lYO]7�:Nߵ)W�ȧ `t �6��-�5Ai:ޓ[�+/DT,ADhHW0a4/� A9�!"MeN �t��J �!+"59!N�!�bMas@�M�t;%wQhBhEꞚk�� B 4��aA) q �qL � a:2ϴ�4�8A�#D-H!*@rxO�4�=5𞩄i�>-Ni7 v�к͆ 0 �(PM`DN�� O[OD VoTM�f� ii�4P�5�!!�r?~�7"ePB�'tE� SN62:�RE!گ!駦�WF�"O�kI��z �iDYy\�%o! ��aOH}� HL� kcյ]5OXiK�'i&Y� �OwWBz I K'A:M7@"�3#� >GBY^zzǮ�뭧_n_^?mu�}OQ|T�i�An��Po�[vuWKuU^׽uqn�:II֓]5WK]A^rx-P�uz�f_�^T�_踭ӫoJ_�R�{z}w� t�k��\4պ�Ç�`u�A�֝zXҬ�d(ck��Z��m�?��ч�}W#l2��7o����P �׭ij��zW]~ aȾL?M; I�:j��D"�/� �/}{��=i<7Cmi>l|� �ah�5^�&�Nutv;�?b�6+�*ƚ\pb�LWOS��0[,6� .ii�馩^��5m?ᭊ}iݪ�bKq�j ӆ[ A wkk^{_�  >״4\NhEBu � Є0�,"Q Zj� ph;[NkݧaU=0~[M~Ĩ!��%hXBpNJh0d%� 8�A*KI: &Z!a; ad0>ҼDD$�%[ ��� B#r "2k4d@4"d#�d qB"#""kB$1H<�DcDDv ~+ KW�0h&E�-DrS�AC2PFAn�6aur-LȐB"(dB#:D �8C�0� I "UfJ0m�̄A>�!d5�"A�A� 0�0v�# m3$�M4ۥA�;PDWkNa4׵�hհ4U8iL\O7R0Iii^id-� � BZs�#��ݢ%!.zO8Y%T�# �'u[A�� w]R� kOOI:i|&* �\5Iά� �5�)ArEWTzKzIޚK\I&h AAh2@>� Ζkea�*]U�Bt�-@J: " Ѕ8a�Dy�*jdGHB 'ڊa0kXA�G@� pO�뭺zH5^ �)A4� �0D&d98�5!t+ eݒ؜)��3V_M4�NN-AhCI~}[K�L.N� ! &MABN 4f�-4NU|vC�;[㿍~y>OMSL&iAڦӴr>ȑD_r.vHb�__7BV�#DwȏTu�?OT�"s�iR::�, >�?!/!�lC.�Q:"� $y�� a7I~~�'Wޢm�2A�#2_m^.�z~� 'OB �,� 1Kֈ�t]�;i}z�K&ީR�zըM�y u^m4 y?MU� r BIk]�*]��={}+UI��+!C�-[$p}|X_}k��, QmBU���]��}y >k �1 ^/}� �Ha�>G>o�����޺ 1`Kk}ի�6_ӄ�}7Z!�_ֽ*�_o�:@X/�k�_ x_� ��K��M�!T_�WtP_� k߷#H���_�pl/��;�DLf/�0I+ȋ]� tAB }�W�ۺO�� X�!�a?M�1;O]%!h�#�$�"$$O�W8N~�$�׼%���㑏�E�Q��!{��0KiS3F߼ k��,q�֮Cg �_*8/Xikk}]uz][IҿԐ׵O�ui/k�0�aڵ_]ֻv�~oٽ X^A�5�zl%�]HJ�?� \-r,5]}ᅆZZzHA}�lqKWJJҾ�Z m&H>\V 0�(a&LT&V9 بᅿ]im]W�8�(�=aa�#vب�)�}ݮ�(?l�Xam4M5�; i�+RS^M1t�4� 8ثM5[A� &{iүITM+� NӰd1n'i�)� &42�BA�'h��4p�5^V„L&�8i��Bi�MU�M;[�;Q�#^�� .>΢XV!h0� 2cpTe �,�L" M�"B5H!araP:q p�;N"�%,):�J�.�,#a18a0�4"`L->�"4�>'i΄DTB� �aVҾ֭qj�OK"]/V�}w�W�tU��$E �5�Sp�Y\MԠL� ajyJX¨La0D>� Qʌ*FچwLʥt�0Zi�M0A�3*�9ND2)D1۷ۆP�6�l8dZmpig H�ҕo wת�ZO��'�ݧA*!AݯhVk��lCO㰱ꠞ�;�*"iߏ�:gB20)�.&�3l�!H$ ey"KkvW�K4ʻHk�!h!4akah�A˰Ⓞ! �$k F �HVH)*2)�1!Cem��e}*i�;O4OT�: �1 $0Za2C�4H tGRxc(a�!�F ˏ$ A h4и�8� �

USzMMp: �� jZMl ��6MO�OA|8 r8N� _h \�P�+�vůZ#kX믯PZO zm'�?ҺtWOC�znֺ_��U�Ӱ�&V�1O�6Co#~uy ߐPi{q�kS�6j?]8�/_A?���ᐺw�_�JD/>?龶�� � � �~H̎>]sty��'�;R(��8_d}zZ�޵_�0vO߮e_�_?c.��?�.t�_R@%{�Ê�}�}'�ҍv�Њ"w5j氽$D4AS�� ^�\�7�_"9=5�V�m. ߠ�=�@�Id H�w#���BN�l � 맂o�^.�A�, F�CAHp]4� }­paUU4�5�ٴ5Tӿ[TNFKDa.Jt"&5G a� & jaiN� h4u4�B,&�v8!f j� WMqDDDG �M�0A`&Bj2VCa0�2=!؆A� Pa��""""""""""iAE9+"D�QīB>Z״ �taWaq_�������������������������������������������mN` endstream endobj 4 0 obj <>stream H\0E��� @zmfӸ��$=MR�I.�;�7�Iؘ<*�/Mu�NGu~,Ȩ-�2[c7)ʗn˫z��eQP!vEm q[Z�2w)ͤm�/nꆨ�ŋJ~?ōX4Z麶coM�k'7�]h �;��88��*jZ `pN+U�A��� � >*H� � რ�� >*H� � რ�� >*H� � რ�� >*H�0PQ�6�"�$Pc�@cdqMKՐšH;"dqw� v{pápaw� H;,ph:�=qu4TG浨oj5\�,z٣8rv/H >^#es9@/AE/Kˊrl.��8]%�3&cr``(_�4xL”�6Ii�)�>E�d� endstream endobj 5 0 obj <>stream H\0E��/gE|@b .bڪ7" ! }}_� ���+_}7x41]/�1&sL/Li�&a(|~y߷ϼxw5ISghIcן/~]6 oX!ݼ�oL$K`J�4�:ПRvgm�+Rf6̱՛�m�gv�V <<)�&X+�!�(PT ��+�G� *�4 $@K� (� �;� (� (� (� (� (� (� (� (� (� (� (� (� (� (�**fs�(s!l��%qAY΂�$,�,#PD~džjGM7EA7ήdHXlЍD Fb-\¢kU߳ _,r˯�sGʀ\#�%�0a/{%{K9y){yUγ_Ѻg/� x��>98\8�>Tc_2"elqJu}e�)�?E�.c� endstream endobj 6 0 obj <>stream Hln@E���,�I{�( ("�#Kc�g�^~)K9JrRg/u^ ղJO߹Q˅uQ8�=&+S�T׭:\�2e 0kjH endstream endobj 7 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 8 0 obj <>stream /Artifact <>BDC q 610 0 0 795 0 0 cm /Im0 Do Q EMC BT /Artifact <>BDC 0 g 1 i /T1_0 1 Tf 0 Tc 0 Tw 0 Ts 100 Tz 3 Tr 13.5 0 0 13.5 304.0159 717.8 Tm (3 )Tj EMC /P <>BDC /T1_1 1 Tf 0.0201 Tc 11.6 0 0 11.6 72.0388 691.64 Tm (types )Tj 0.05 Tc 11.9728 0 0 11.6 104.3807 691.64 Tm (of )Tj 0.0179 Tc 11.6 0 0 11.6 118.0441 691.64 Tm (cases )Tj 0.0145 Tc 3.019 0 Td ("not )Tj 0.0132 Tc 2.093 0 Td (docketed )Tj -0.035 Tc 11.27 0 0 11.6 229.5555 691.64 Tm (in )Tj 0.0023 Tc 11.6 0 0 11.6 241.9588 691.64 Tm (the )Tj 0.007 Tc 1.761 0 Td (United )Tj 0.0229 Tc 3.279 0 Td (States )Tj 0.0115 Tc 3.275 0 Td (Tax )Tj 0.0268 Tc 2.02 0 Td (Court )Tj 0.0235 Tc 2.849 0 Td (where )Tj 0.023 Tc 3.161 0 Td (the )Tj 0.0267 Tc 1.759 0 Td (taxpayer )Tj 0.019 Tc 4.298 0 Td (does )Tj 0.0189 Tc -37.003 -1.221 Td (not )Tj 0.0132 Tc 1.726 0 Td (agree )Tj 0.0156 Tc 2.927 0 Td (with )Tj 0.0023 Tc 2.168 0 Td (the )Tj 0.0135 Tc 1.733 0 Td (determination )Tj 0.0137 Tc 6.59 0 Td (made )Tj -0.0063 Tc 2.876 0 Td (by" )Tj 0.0192 Tc 1.733 0 Td (various )Tj 0.0184 Tc 3.694 0 Td (Service )Tj 0.0128 Tc 3.748 0 Td (officials. )Tj -0.0072 Tc 4.423 0 Td (COO )Tj 0.0318 Tc 2.528 0 Td (66, )Tj -0.035 Tc 6.5497 0 0 15.2 489.486 677.48 Tm (11 )Tj -0.0222 Tc 11.6 0 0 11.6 499.6781 677.48 Tm (2. )Tj 0.0151 Tc -36.86 -1.2 Td (Appeals )Tj 0.0108 Tc 4.076 0 Td (has )Tj 0.0141 Tc 1.945 0 Td (been )Tj 0.0111 Tc 2.616 0 Td (delegated )Tj 0.0152 Tc 4.841 0 Td (authority )Tj 0.002 Tc 4.247 0 Td (to )Tj 0.0249 Tc 1.165 0 Td (represent )Tj 0.0023 Tc 4.731 0 Td (the )Tj 0.0273 Tc 1.77 0 Td (Commissioner )Tj -0.0343 Tc 7.009 0 Td (in )Tj 0.0231 Tc 1.063 0 Td (cases )Tj 0.0127 Tc 3.048 0 Td (that )Tj 0.0166 Tc -36.49 -1.221 Td (include )Tj 0.0158 Tc 3.565 0 Td ("additions )Tj 0.002 Tc 4.829 0 Td (to )Tj -0.0031 Tc 1.159 0 Td (tax, )Tj 0.0053 Tc 1.981 0 Td (additional )Tj 0.0201 Tc 4.697 0 Td (amounts )Tj 0.0157 Tc 4.283 0 Td (and )Tj 0.0215 Tc 2.048 0 Td (assessable )Tj 0.0211 Tc 5.515 0 Td (penalties )Tj 0.0382 Tc 4.511 0 Td (under )Tj 0.0256 Tc 2.963 0 Td (Chapter )Tj 0.0243 Tc -35.562 -1.221 Td (68" )Tj 0.05 Tc 11.6943 0 0 11.6 93.3435 635.24 Tm (of )Tj 0.0023 Tc 11.6 0 0 11.6 106.8388 635.24 Tm (the )Tj 0.0192 Tc 1.749 0 Td (Code )Tj 0.0053 Tc 2.777 0 Td (and )Tj 0.0102 Tc 2.025 0 Td ("penalty )Tj 0.0139 Tc 3.955 0 Td (appeals." )Tj 0.0031 Tc 4.858 0 Td (COO )Tj -0.0096 Tc 2.631 0 Td (66, )Tj -0.035 Tc 6.7923 0 0 15.2 335.3981 635.24 Tm (11 )Tj 0.0073 Tc 11.6 0 0 11.6 345.7293 635.24 Tm (\(2\)a-b. )Tj 0.0182 Tc 3.678 0 Td (Delegation )Tj 0.0303 Tc 5.305 0 Td (Order )Tj 0.0095 Tc 2.962 0 Td (66 )Tj 0.0103 Tc 1.449 0 Td (also )Tj 0.0174 Tc -36.961 -1.2 Td (provides )Tj 0.0215 Tc 4.21 0 Td (delegated )Tj -0.0202 Tc 4.862 0 Td (offICials, )Tj 0.0063 Tc 4.056 0 Td (such )Tj 0.0226 Tc 2.46 0 Td (as )Tj 0.0192 Tc 1.393 0 Td (various )Tj 0.022 Tc 3.646 0 Td (Appeals )Tj 0.0151 Tc 4.065 0 Td (officials, )Tj 0.0255 Tc 4.096 0 Td (authority )Tj 0.05 Tc 12.061 0 0 11.6 455.7964 621.32 Tm (to )Tj 0.0313 Tc 11.6 0 0 11.6 469.8926 621.32 Tm (enter )Tj 0.0143 Tc 2.701 0 Td (into )Tj 0 Tc 1.933 0 Td (a )Tj 0.01 Tc -38.907 -1.2 Td (written )Tj 0.0262 Tc 3.362 0 Td (agreement )Tj 0.0122 Tc 5.275 0 Td (concerning )Tj -0.008 Tc 5.365 0 Td (the )Tj -0.0007 Tc 1.717 0 Td (tax )Tj 0.0155 Tc 1.683 0 Td (liability )Tj 0.05 Tc 12.2512 0 0 11.6 313.658 607.4 Tm (of )Tj -0.0127 Tc 11.6 0 0 11.6 327.5743 607.4 Tm (an )Tj 0.0149 Tc 1.439 0 Td (individual )Tj 0.0156 Tc 4.633 0 Td (with )Tj 0.0217 Tc 2.175 0 Td (respect )Tj 0.0227 Tc 3.718 0 Td (to )Tj 0.0166 Tc 1.206 0 Td (matters )Tj 0.0069 Tc -35.154 -1.221 Td (within )Tj 0.0228 Tc 2.954 0 Td (their )Tj 0.0167 Tc 2.254 0 Td (jurisdiction. )Tj -0.0176 Tc 5.868 0 Td (COO )Tj -0.02 Tc 2.569 0 Td (66, )Tj -0.035 Tc 6.5497 0 0 15.2 253.806 593.24 Tm (11 )Tj -0.0072 Tc 11.6 0 0 11.6 264.1293 593.24 Tm (\(5\). )Tj 0.0096 Tc 2.142 0 Td (Thus, )Tj 0.0201 Tc 2.925 0 Td (because )Tj 0.0127 Tc 4.214 0 Td (the )Tj 0.0135 Tc 1.775 0 Td (section )Tj 0.0187 Tc 3.619 0 Td (6702 )Tj 0.0302 Tc 2.578 0 Td (penalty )Tj -0.035 Tc 11.5037 0 0 11.6 507.4708 593.24 Tm (is )Tj -0.0334 Tc 11.6 0 0 11.6 519.3343 593.24 Tm (an )Tj EMC /P <>BDC 0.0192 Tc -38.524 -1.2 Td (assessable )Tj 0.0268 Tc 5.453 0 Td (penalty )Tj 0.0175 Tc 3.725 0 Td (under )Tj 0.036 Tc 2.818 0 Td (Chapter )Tj -0.02 Tc 4.059 0 Td (68, )Tj 0.022 Tc 1.708 0 Td (Appeals )Tj 0.0315 Tc 4.076 0 Td (has )Tj 0.0127 Tc 1.98 0 Td (the )Tj 0.0204 Tc 1.753 0 Td (authority )Tj 0.002 Tc 4.33 0 Td (to )Tj 0.0197 Tc 1.186 0 Td (represent )Tj 0.0127 Tc 4.69 0 Td (the )Tj 0.0273 Tc -35.782 -1.221 Td (Commissioner )Tj 0.0018 Tc 6.966 0 Td (with )Tj 0.0114 Tc 2.154 0 Td (respect )Tj 0.002 Tc 3.656 0 Td (to )Tj -0.008 Tc 1.159 0 Td (the )Tj 0.01 Tc 1.723 0 Td (penalty. )Tj 0.0147 Tc 4.22 0 Td (Additionally, )Tj 0.033 Tc 5.96 0 Td (under )Tj 0.0265 Tc 2.917 0 Td (paragraph )Tj -0.0106 Tc 5.18 0 Td (12 )Tj 0.05 Tc 11.9728 0 0 11.6 482.1407 565.16 Tm (of )Tj -0.0176 Tc 11.6 0 0 11.6 496.0067 565.16 Tm (COO )Tj 0.0007 Tc 2.528 0 Td (66, )Tj 0.0127 Tc -39.056 -1.221 Td (the )Tj 0.0136 Tc 1.761 0 Td (Regional )Tj 0.02 Tc 4.407 0 Td (Director )Tj 0.05 Tc 11.9728 0 0 11.6 189.3407 551 Tm (of )Tj 0.0116 Tc 11.6 0 0 11.6 202.4251 551 Tm (Appeals )Tj 0.0255 Tc 4.023 0 Td (and/or )Tj 0.0087 Tc 3.277 0 Td (Director, )Tj 0.022 Tc 4.203 0 Td (Appeals )Tj 0.0186 Tc 4.102 0 Td (Operating )Tj 0.0168 Tc 4.915 0 Td (Unit )Tj 0.0219 Tc 2.135 0 Td (have )Tj 0.0127 Tc 2.539 0 Td (the )Tj EMC /P <>BDC 0.0178 Tc -36.399 -1.2 Td (authority )Tj 0.0227 Tc 4.268 0 Td (to )Tj 0.0147 Tc 1.206 0 Td (redelegate )Tj -0.008 Tc 5.187 0 Td (the )Tj 0.0165 Tc 1.713 0 Td (settlement )Tj 0.05 Tc 11.9728 0 0 11.6 274.7807 537.08 Tm (of )Tj 0.0202 Tc 11.6 0 0 11.6 288.4543 537.08 Tm (appeals )Tj 0.0053 Tc 3.952 0 Td (and )Tj 0.0206 Tc 2.028 0 Td (assessed )Tj 0.0185 Tc 4.729 0 Td (penalties )Tj 0.0128 Tc 4.491 0 Td (\(including )Tj 0.0023 Tc 4.73 0 Td (the )Tj 0.0101 Tc -38.569 -1.221 Td (section )Tj 0.0256 Tc 3.557 0 Td (6702 )Tj 0.0286 Tc 2.557 0 Td (penalty\) )Tj 0.002 Tc 4.09 0 Td (to )Tj 0.0082 Tc 1.144 0 Td (Appeals )Tj 0.0128 Tc 4.003 0 Td (officers )Tj 0.0157 Tc 3.641 0 Td (and )Tj 0.0234 Tc 2.05 0 Td (settlement )Tj 0.0128 Tc 5.11 0 Td (officers. )Tj EMC /P <>BDC 0.0115 Tc -26.155 -2.379 Td (Section )Tj -0.0087 Tc 4.037 0 Td (601.1 )Tj -0.0051 Tc 2.626 0 Td (06\(a\)\(1 )Tj -0.004 Tc 3.408 0 Td (\)\(iv\) )Tj 0.05 Tc 11.6943 0 0 11.6 212.3835 495.32 Tm (of )Tj 0.0023 Tc 11.6 0 0 11.6 225.6388 495.32 Tm (the )Tj 0.0215 Tc 1.73 0 Td (Statement )Tj 0.05 Tc 12.2512 0 0 11.6 304.058 495.32 Tm (of )Tj 0.0163 Tc 11.6 0 0 11.6 318.0716 495.32 Tm (Procedural )Tj 0.0058 Tc 5.358 0 Td (Rules, )Tj 0.0187 Tc 3.23 0 Td (which )Tj 0.0185 Tc 2.99 0 Td (addresses )Tj 0.023 Tc -32.761 -1.2 Td (postassessment )Tj 0.0164 Tc 7.841 0 Td (penalty )Tj 0.0084 Tc 3.609 0 Td (appeal )Tj 0.0174 Tc 3.363 0 Td (procedures, )Tj 0.019 Tc 5.823 0 Td (appears )Tj 0.002 Tc 4.061 0 Td (to )Tj 0.0189 Tc 1.173 0 Td (conflict )Tj 0.0156 Tc 3.549 0 Td (with )Tj 0.0127 Tc 2.147 0 Td (the )Tj 0.0186 Tc 1.74 0 Td (foregoing )Tj 0.0151 Tc -33.318 -1.221 Td (delegation )Tj 0.0117 Tc 5.069 0 Td (order.)Tj EMC /StyleSpan <>BDC 0 Tc 7.1 0 0 7.1 163.0681 472.52 Tm (1 )Tj EMC /P <>BDC 0.0093 Tc 11.6 0 0 11.6 173.7037 467.24 Tm (Specifically, )Tj 0.0101 Tc 5.735 0 Td (section )Tj 0.0086 Tc 3.577 0 Td (601.106\(a\)\(1 )Tj 0.0063 Tc 6.034 0 Td (\)\(iv\) )Tj 0.0263 Tc 2.026 0 Td (provides )Tj 0.0196 Tc 4.297 0 Td (that )Tj 0.0162 Tc 2.042 0 Td (certain )Tj 0.0291 Tc 3.411 0 Td (Chapter )Tj EMC /P <>BDC -0.0112 Tc -35.851 -1.179 Td (68 )Tj 0.0185 Tc 1.419 0 Td (penalties )Tj 0.0162 Tc 4.51 0 Td (may )Tj -0.0043 Tc 2.235 0 Td (be )Tj 0.0097 Tc 1.436 0 Td (appealed )Tj 0.0182 Tc 4.531 0 Td (after )Tj 0.0185 Tc 2.379 0 Td (assessment. )Tj 0.0215 Tc 6.473 0 Td (Statement )Tj 0.05 Tc 11.9728 0 0 11.6 397.6608 453.56 Tm (of )Tj 0.0163 Tc 11.6 0 0 11.6 411.4315 453.56 Tm (Procedural )Tj 0.0067 Tc 5.358 0 Td [(Rule )-67(section )]TJ -34.601 -1.2 Td (601.106\(a\)\(1 )Tj 0.002 Tc 6.014 0 Td (\)\(iv\)\(a\), )Tj 0.0057 Tc 3.619 0 Td (however, )Tj 0.011 Tc 4.49 0 Td (indicates )Tj 0.0127 Tc 4.359 0 Td (that )Tj 0.0261 Tc 2.034 0 Td (postassessment )Tj 0.0167 Tc 7.871 0 Td (appeal )Tj 0.019 Tc 3.435 0 Td (does )Tj 0.0189 Tc 2.577 0 Td (not )Tj 0.0135 Tc 1.747 0 Td (apply )Tj 0.002 Tc 2.757 0 Td (to )Tj 0.0108 Tc -38.89 -1.179 Td (penalties )Tj 0.0265 Tc 4.421 0 Td (that )Tj 0.0134 Tc 2.063 0 Td (are )Tj 0.0189 Tc 1.812 0 Td (not )Tj 0.0101 Tc 1.728 0 Td (subject )Tj -0.0187 Tc 3.542 0 Td (to )Tj 0 Tc 1.153 0 Td (a )Tj 0.0153 Tc 0.881 0 Td (reasonable )Tj 0.0246 Tc 5.428 0 Td (cause )Tj 0.0424 Tc 3.085 0 Td (or )Tj 0.0176 Tc 1.253 0 Td (reasonable )Tj 0.0193 Tc 5.441 0 Td (basis )Tj 0.015 Tc 2.74 0 Td (determination. )Tj 0.008 Tc -33.562 -1.2 Td (Section )Tj 0.0256 Tc 3.726 0 Td (6702 )Tj -0.035 Tc 11.5037 0 0 11.6 146.2708 412.04 Tm (is )Tj 0.0189 Tc 11.6 0 0 11.6 158.2706 412.04 Tm (not )Tj 0.0135 Tc 1.728 0 Td (subject )Tj 0.002 Tc 3.542 0 Td (to )Tj 0 Tc 1.153 0 Td (a )Tj 0.013 Tc 0.881 0 Td (reasonable )Tj 0.0246 Tc 5.428 0 Td (cause )Tj 0.05 Tc 12.0267 0 0 11.6 341.5002 412.04 Tm (or )Tj 0.0176 Tc 11.6 0 0 11.6 356.034 412.04 Tm (reasonable )Tj 0.0089 Tc 5.483 0 Td (basis )Tj 0.0166 Tc 2.699 0 Td (determination. )Tj 0.0111 Tc -32.666 -1.179 Td (Therefore, )Tj 0.0023 Tc 5.112 0 Td (the )Tj 0.0215 Tc 1.75 0 Td (Statement )Tj 0.05 Tc 12.2512 0 0 11.6 209.258 398.36 Tm (of )Tj 0.0117 Tc 11.6 0 0 11.6 223.2715 398.36 Tm (Procedural )Tj 0.0041 Tc 5.317 0 Td (Rules )Tj 0.0259 Tc 2.931 0 Td (does )Tj 0.0189 Tc 2.577 0 Td (not )Tj 0.0174 Tc 1.738 0 Td (provide )Tj 0.0235 Tc 3.72 0 Td (for )Tj 0.0167 Tc 1.523 0 Td (appeal )Tj 0.05 Tc 11.6943 0 0 11.6 469.6635 398.36 Tm (of )Tj 0 Tc 11.6 0 0 11.6 483.0943 398.36 Tm (a )Tj 0.0101 Tc 0.891 0 Td (section )Tj 0.0118 Tc -36.333 -1.2 Td (6702 )Tj 0.01 Tc 2.598 0 Td (penalty. )Tj 0.0145 Tc 4.233 0 Td (The )Tj 0.0076 Tc 2.131 0 Td (Internal )Tj 0.0238 Tc 3.625 0 Td (Revenue )Tj 0.0153 Tc 4.512 0 Td (Manual )Tj 0.0301 Tc 3.645 0 Td (\(IRM\), )Tj 0.0175 Tc 3.267 0 Td (however, )Tj -0.0197 Tc 4.552 0 Td (is )Tj 0.0183 Tc 1.043 0 Td (contrary )Tj 0.0227 Tc 4.062 0 Td (to )Tj 0.0127 Tc 1.179 0 Td (the )Tj 0.0215 Tc -34.829 -1.221 Td (Statement )Tj 0.05 Tc 12.2512 0 0 11.6 130.298 370.28 Tm (of )Tj 0.0163 Tc 11.6 0 0 11.6 144.3115 370.28 Tm (Procedural )Tj -0.001 Tc 5.317 0 Td (Rules )Tj 0.0157 Tc 2.868 0 Td (and )Tj 0.0234 Tc 2.027 0 Td (expressly )Tj 0.0204 Tc 4.708 0 Td (provides )Tj 0.0334 Tc 4.215 0 Td (that )Tj 0.0211 Tc 2.054 0 Td (penalties )Tj 0.033 Tc 4.511 0 Td (under )Tj 0.017 Tc 2.948 0 Td (section )Tj 0.0118 Tc -34.885 -1.2 Td (6702 )Tj 0.0235 Tc 2.574 0 Td (for )Tj 0.0151 Tc 1.535 0 Td (returns )Tj 0.0002 Tc 3.555 0 Td (filed )Tj 0.0182 Tc 2.206 0 Td (after )Tj 0.0206 Tc 2.367 0 Td (December )Tj 0.0126 Tc 5.059 0 Td (31,1989, )Tj 0.0473 Tc 4.358 0 Td (may )Tj /T1_0 1 Tf 0.05 Tc 13.1788 0 0 12.8 349.3096 356.36 Tm (be )Tj /T1_1 1 Tf 0.0186 Tc 11.6 0 0 11.6 366.2143 356.36 Tm (appealed )Tj 0.0227 Tc 4.626 0 Td (under )Tj 0.023 Tc 2.931 0 Td (the )Tj -32.911 -1.2 Td (postassessment )Tj 0.0268 Tc 7.779 0 Td (penalty )Tj 0.0002 Tc 3.692 0 Td (appeal )Tj 0.0213 Tc (program. )Tj 0.0257 Tc 8.108 0 Td (See )Tj 0.0011 Tc 2.199 0 Td (IRM )Tj 0.0095 Tc 2.147 0 Td (8.11.1.10.1 )Tj -0.0072 Tc 5.291 0 Td (\(4\). )Tj EMC /P <>BDC 0.0083 Tc -29.209 -2.4 Td (Sorting )Tj 0.0195 Tc 3.562 0 Td (out )Tj 0.0023 Tc 1.763 0 Td (the )Tj 0.0081 Tc 1.752 0 Td (conflicting )Tj 0.0184 Tc 4.813 0 Td (provisions )Tj 0.0086 Tc 4.995 0 Td (above, )Tj 0.0078 Tc 3.424 0 Td (we )Tj 0.0156 Tc 1.644 0 Td (conclude )Tj 0.0265 Tc 4.455 0 Td (that )Tj -0.0093 Tc 2.398 0 Td (IRM )Tj 0.0074 Tc 2.147 0 Td (8.11.1.10.1 )Tj 0.0036 Tc 5.27 0 Td (\(4\) )Tj -0.0197 Tc 1.571 0 Td (is )Tj 0.0045 Tc -37.799 -1.2 Td (legal )Tj 0.0053 Tc 2.45 0 Td (and )Tj 0.0024 Tc 2.035 0 Td (valid. )Tj 0.0113 Tc 3.022 0 Td (Delegation )Tj 0.0199 Tc 5.222 0 Td (Order )Tj 0.0007 Tc 2.92 0 Td (66, )Tj 0.0019 Tc 1.759 0 Td (as )Tj 0.0299 Tc 1.336 0 Td (previously )Tj 0.0167 Tc 5.058 0 Td (discussed, )Tj 0.0144 Tc 5.535 0 Td (provides )Tj 0.0204 Tc 4.23 0 Td (authority )Tj 0.0235 Tc 4.291 0 Td (for )Tj 0.0151 Tc -37.9 -1.221 Td (Appeals )Tj 0.002 Tc 4.049 0 Td (to )Tj 0.0197 Tc 1.186 0 Td (represent )Tj 0.0023 Tc 4.69 0 Td (the )Tj 0.0198 Tc 1.749 0 Td (Commissioner )Tj 0.0087 Tc 6.883 0 Td (with )Tj 0.0148 Tc 2.174 0 Td (respect )Tj 0.002 Tc 3.697 0 Td (to )Tj 0.0186 Tc 1.174 0 Td (appealed )Tj 0.0191 Tc 4.605 0 Td (nondocketed )Tj 0.0067 Tc 6.279 0 Td (section )Tj 0.0187 Tc -36.478 -1.221 Td (6702 )Tj 0.0159 Tc 2.598 0 Td (penalties )Tj -0.0343 Tc 4.49 0 Td (in )Tj 0.0086 Tc 1.085 0 Td (addition )Tj -0.0187 Tc 3.895 0 Td (to )Tj 0.0254 Tc 1.113 0 Td (other )Tj 0.0256 Tc 2.685 0 Td (Chapter )Tj 0.05 Tc 11.82 0 0 11.6 301.4067 272.36 Tm (68 )Tj 0.0133 Tc 11.6 0 0 11.6 319.3106 272.36 Tm (penalties. )Tj 0.0135 Tc 5.012 0 Td (COO )Tj 0.0095 Tc 2.652 0 Td (66 )Tj 0.0234 Tc 1.449 0 Td (expressly )Tj 0.0214 Tc 4.698 0 Td (grants )Tj 0.0178 Tc -35.153 -1.2 Td (authority )Tj -0.0002 Tc 4.28 0 Td ("to )Tj 0.0185 Tc 1.504 0 Td (Appeals )Tj -0.0187 Tc 4.07 0 Td (to )Tj 0.0148 Tc 1.113 0 Td (settle )Tj 0.0168 Tc 2.771 0 Td (appeals )Tj 0.05 Tc 11.9728 0 0 11.6 276.7008 258.44 Tm (of )Tj 0.0236 Tc 11.6 0 0 11.6 290.1343 258.44 Tm (assessed )Tj 0.0254 Tc 4.646 0 Td (penalties" )Tj 0.05 Tc 11.9728 0 0 11.6 400.7807 258.44 Tm (of )Tj 0.0191 Tc 11.6 0 0 11.6 414.5906 258.44 Tm (nondocketed )Tj 0.0045 Tc 6.256 0 Td (cases. )Tj 0.008 Tc -35.826 -1.221 Td (While )Tj 0.0293 Tc 2.887 0 Td (Statement )Tj 0.05 Tc 11.9728 0 0 11.6 163.6607 244.28 Tm (of )Tj 0.014 Tc 11.6 0 0 11.6 176.9515 244.28 Tm (Procedural )Tj 0.0248 Tc 5.234 0 Td (Rules )Tj 0.0135 Tc 3.014 0 Td (section )Tj 0.0104 Tc 3.557 0 Td (601.106\(a\)\(1 )Tj 0.0012 Tc 6.055 0 Td (\)\(iv\) )Tj 0.0259 Tc 2.056 0 Td (does )Tj 0.0292 Tc 2.577 0 Td (not )Tj 0.0161 Tc 1.738 0 Td (recognize )Tj 0 Tc 4.809 0 Td (a )Tj 0.023 Tc -38.119 -1.221 Td (postassessment )Tj 0.0126 Tc 7.83 0 Td (appeal )Tj 0.0128 Tc 3.405 0 Td (procedure )Tj 0.0339 Tc 4.9 0 Td (for )Tj 0.0159 Tc 1.555 0 Td (penalties )Tj 0.0196 Tc 4.463 0 Td (that )Tj 0.015 Tc 2.054 0 Td (have )Tj 0.0251 Tc 2.545 0 Td (no )Tj 0.0176 Tc 1.449 0 Td (reasonable )Tj 0.0194 Tc 5.449 0 Td (cause )Tj 0.05 Tc 11.7653 0 0 11.6 497.7428 230.12 Tm (or )Tj 0.0107 Tc 11.6 0 0 11.6 71.874 216.2 Tm (reasonable )Tj 0.0141 Tc 5.421 0 Td (basis )Tj 0.0098 Tc 2.718 0 Td (component, )Tj 0.0063 Tc 5.692 0 Td (such )Tj 0.0019 Tc 2.481 0 Td (as )Tj 0.0023 Tc 1.392 0 Td (the )Tj 0.02 Tc 1.72 0 Td (frivolous )Tj 0.0022 Tc 4.245 0 Td (return )Tj 0.0199 Tc 3 0 Td (penalty )Tj -0.0343 Tc 3.683 0 Td (in )Tj 0.017 Tc 1.087 0 Td (section )Tj 0.0068 Tc 3.598 0 Td (6702, )Tj 0.0171 Tc 2.909 0 Td (it )Tj 0.001 Tc 0.807 0 Td (is )Tj 0.0085 Tc -38.752 -1.179 Td (not )Tj 0 Tc 1.726 0 Td (a )Tj 0.0045 Tc 0.861 0 Td (legal )Tj 0.0179 Tc 2.471 0 Td (obstacle )Tj 0.0227 Tc (to )Tj 0.0094 Tc 5.348 0 Td (Appeals' )Tj 0.0204 Tc 4.189 0 Td (authority )Tj -0.0187 Tc 4.309 0 Td (to )Tj 0.0279 Tc 1.175 0 Td (offer )Tj 0.0293 Tc 2.349 0 Td (postassessment )Tj 0.0168 Tc 7.912 0 Td (appeals )Tj 0.0018 Tc 3.941 0 Td (with )Tj 0.0148 Tc 2.154 0 Td (respect )Tj -0.0187 Tc -36.462 -1.2 Td (to )Tj 0.0101 Tc 1.155 0 Td (section )Tj 0.0256 Tc 3.557 0 Td (6702 )Tj 0.011 Tc 2.64 0 Td (penalties. )Tj 0.0125 Tc 5.012 0 Td (Courts )Tj 0.0219 Tc 3.326 0 Td (have )Tj 0.0142 Tc 2.541 0 Td (found )Tj 0.0334 Tc 2.915 0 Td (that )Tj 0.023 Tc 2.028 0 Td (the )Tj 0.0241 Tc 1.792 0 Td (Statement )Tj 0.05 Tc 11.9728 0 0 11.6 419.5007 188.6 Tm (of )Tj 0.0186 Tc 11.6 0 0 11.6 433.0315 188.6 Tm (Procedural )Tj 0.0352 Tc 5.275 0 Td (Rules )Tj 0.0115 Tc -36.431 -1.221 Td (provides )Tj 0.026 Tc 4.2 0 Td (mere )Tj 0.0186 Tc 2.679 0 Td (guidance )Tj -0.0154 Tc 4.509 0 Td (and )Tj 0.0121 Tc 1.987 0 Td (does )Tj 0.0189 Tc 2.535 0 Td (not )Tj 0.015 Tc 1.738 0 Td (have )Tj 0 Tc 3.423 0 Td (e )Tj 0.0063 Tc 0.856 0 Td (full )Tj 0.0116 Tc 1.655 0 Td (force )Tj 0.0053 Tc 2.62 0 Td (and )Tj 0.021 Tc 2.027 0 Td (effect )Tj 0.05 Tc 12.2512 0 0 11.6 431.978 174.44 Tm (of )Tj -0.0065 Tc 11.6 0 0 11.6 446.0374 174.44 Tm (law. )Tj 0.005 Tc 2.447 0 Td (See )Tj -0.0194 Tc 2.123 0 Td (LUhring )Tj 0 Tc 13.7 0 0 13.7 562.2767 174.44 Tm (I )Tj /T1_2 1 Tf 0.0291 Tc 18.4 0 0 18.4 574.4336 174.44 Tm (tt\255)Tj EMC /LI_Label <>BDC /T1_1 1 Tf -0.035 Tc 11.1005 0 0 11.6 71.3377 160.76 Tm (v. )Tj EMC /LI_Title <>BDC 0.0156 Tc 11.6 0 0 11.6 84.1548 160.76 Tm (Glotzbach, )Tj -0.0037 Tc 5.279 0 Td (304 )Tj 0.0016 Tc 2.057 0 Td (F.2d )Tj -0.0044 Tc 2.35 0 Td (560 )Tj 0 Tc 2.305 0 Td (4)Tj EMC /StyleSpan <>BDC /T1_0 1 Tf 0.0144 Tc 7.3 0 0 7.3 229.9986 165.8 Tm (th )Tj EMC /LI_Title <>BDC /T1_1 1 Tf 0.0014 Tc 11.6 0 0 11.6 239.2067 160.76 Tm (Cir. )Tj 0.0189 Tc 1.968 0 Td (1962 )Tj 0.05 Tc 12.6396 0 0 11.6 293.0356 160.76 Tm (.. )Tj EMC /P <>BDC 0 Tc 6.8 0 0 6.8 71.3979 104.12 Tm (1 )Tj 0.019 Tc 11.6 0 0 11.6 81.7718 104.12 Tm (On )Tj 0.0262 Tc 1.698 0 Td (September )Tj -0.0201 Tc 5.405 0 Td (20, )Tj -0.0033 Tc 1.776 0 Td (1993, )Tj 0.023 Tc 2.758 0 Td (the )Tj 0.0149 Tc 1.792 0 Td (Service )Tj 0.0094 Tc 3.759 0 Td (issued )Tj -0.0258 Tc 3.29 0 Td (pr{\)pOsed )Tj 0.0153 Tc 4.655 0 Td (regulations )Tj 0.0227 Tc 5.373 0 Td (to )Tj 0.0094 Tc 1.173 0 Td (clarify, )Tj 0.0098 Tc 3.324 0 Td (update, )Tj 0.0053 Tc -35.93 -1.2 Td (and )Tj 0.0171 Tc 2.04 0 Td (reorder )Tj 0.0126 Tc 3.652 0 Td (some )Tj 0.05 Tc 12.2512 0 0 11.6 169.658 90.2 Tm (of )Tj 0.0127 Tc 11.6 0 0 11.6 183.1588 90.2 Tm (the )Tj 0.0289 Tc 1.679 0 Td (Part )Tj -0.035 Tc 11.5953 0 0 11.6 227.9692 90.2 Tm (601 )Tj 0.0169 Tc 11.6 0 0 11.6 251.154 90.2 Tm (regulations. )Tj 0.0352 Tc 6.033 0 Td (The )Tj 0.0356 Tc 1.973 0 Td (proposed )Tj 0.0112 Tc 4.8 0 Td (regulations )Tj -0.005 Tc 12.5 0 0 12.5 461.4918 90.2 Tm (do )Tj 0.0292 Tc 11.6 0 0 11.6 478.9106 90.2 Tm (not )Tj 0.0168 Tc -35.162 -1.221 Td (substantively )Tj 0.0214 Tc 6.287 0 Td (change )Tj 0.0127 Tc 3.71 0 Td (the )Tj /C0_0 1 Tf 6.4 0 0 9.36 207.46 76.04 Tm <007200650067007E00610055006F006E0073>Tj /T1_3 1 Tf ( )Tj /T1_1 1 Tf 0.017 Tc 11.6 0 0 11.6 269.0329 76.04 Tm (sections )Tj 0.0248 Tc 4.086 0 Td (pertinent )Tj /T1_0 1 Tf 0.008 Tc 13.8 0 0 13.8 366.2996 76.04 Tm (to )Tj /T1_1 1 Tf 0.0328 Tc 11.6 0 0 11.6 380.8645 76.04 Tm (our )Tj 0.0135 Tc 1.82 0 Td (discussion. )Tj EMC ET endstream endobj 9 0 obj <>]/Height 3315/Type/XObject>>stream YQm��0yi�)H4 �si�#N�2r.eb""2�DDDF?������]SZN�������������������������9B![8N.i7w}(,ݹl٠ol->;�PԶq��������吘3!Lv[>vj� �$Me-"9Kr[UMtӴBDe;1:RS]l�&fS#i2Q-]P^ySi�"'vwzZ"S�33�+NKzjk�_N�Eԅw�I�R Yd�؀�N/��7Y�� ��)5:ΦG΁� �Y./}SvG7�}0� h0�X&rO8x!�!�  i��%d ��6A뮦J�;�h;�4� B � �2:C% C?Bi�5ԓ%rH�yˈSg\ϣ” 2'D0BjC';� \&i؍JiST-8h5ﰘCI�!bD0LdB!՝3h5TtY� 9tC i� �3�'CAmS��jAJzA<&է魍a AD�'�2sдAD�4� l �v�;I0vԋ�܋�3 E̋^r.tڑ\$}�,/�&�<';T�'O zZ~5O_M� ttE�y$RTEmHma&:M5]t[N�6ӥM;�&קzm �5|ADm}��>��&ޝֽ־�"em%"zޝ"%�v� }?vvII>�;U>�vA}T�"[DsJDsO ȳ"͵AFE�O DYP�AG=?u��5} ^/i?�� A >t�^~T~azI�.�&_a\R�OMUM�o�֖AI�Zzn�oBWVu\�+F z[}���{^Oֿ}kmUAa�1�u��#]*��4�1�ֿn*� ԃ?oa�쁁G���ia}6;]_zeU=Z]p.g.l7mz·��l�W�_"�2�?� U�#p��\f~_RĎ "?����\�j�.%!��_GnI�A-dcM�D/ND���-%�� �<�7��k�}YL� �/�%Bh���0+�v �ӤX[\+�!Aʩ+�!2H�9.YQ� �Uֈ�?� F]龼t[ȇȠ� b}�$pM}=N=C 뿮��rC��D?ynzߑOzAČWwڻo{o� _�?�DC�"v_p�?H7[K_J׻$]���:~ oZu!G^�΍?{ $J҆�"FpՆ^ȑ�m[kjZ{'_7l'ޖZڭmEFqLp�6?!mڰ־�Xk[uo}Qm}o-m55UOM?oo!G� /l0_^�0k^v&� Z� m� X[uM4Ӳ{N�5lSQ_�l0հL0�Ua�T� av6VeiMxiivmݨqQ�'cb�*W\�� D0��0� id �4iO��5m}MqtW�6�=>�=4|Is%�!�0h1��Ba4^�5AM0}ij�=4�5O[ib"""""Aa�B!�"�" �N^aԂBa4�$a t Pa4 8A N�2<�aBMa;AZh4|0B&Bta0DBE�dfk#! � )/􎮠DDDz�ZU@}p QaG�2]HeNӳ)z$v4شIE`T�ͲneJ"-A5!�! PDE ‚!Ee;5Zigi�(Cl �L a`H*�ZO_\'za4ӵ;0MB�}]}8a5MS_xNZӴ[mm�l;m�nݦBEI�Br.6E"tx(' -C(m<� �0D�6eGӲ2,v�z|7A^� 0DR. �d vG `aFDB$!íM_ӍzOutzh�4&C0�4� 0˄>2Fi�2�(A�! �C!" �l٭ 'MzIj�O �jjL&XA�0A�9P !4 - (Lג dlD�)#u �Wq~kz[VŪ ?8a0i �GAl’#a y� aq�!( K�h0"%� �?kkD\j�va;B� L+PM0Aݠ i�a4�'�?XDADY}DsHaHLpD~:TQ ���͋:MRONOP]'*ydK +_�,q܉l =�O�5[^!ą}kI�-iA6B �nȽDN� @ċM�[ zo�|pZ!-�"A^�8tEM�A�~�?���Z{o�]oOO]oMAT �M�/PMȟ~�}/U�w�]4~]ﵿ=M0xWii7�5:\Nu�Z�Xx�V^�I0^�X�n�?Oo� ;W�!].4Zp�?� t/�[ɽ/�?_﯂�t�mB�!E܇w�8��zl7���φ�3�OG@_A }֔��waS��y(־EȰa�#�]AK�moV-U�!"��k�L�'���_\t�_�� ;"u�=�ov� ��~ޟO�/�D� OJ�/�!C�o^ ����TA^CM`��"O� ]ڶd;L��_"%>�"w^�#�,/#�ovm~{(v��Kk�p�]�/_�{JJan°װ�0��]�{O!�uzozC�b�†BK�ommmkT?m=-_Ummm[��cc� 'j_i뽯}^ڭy�J ZM{[V�p`^mom[_VVavIE0L0�љ}�?T�i�b^66=Xa(ad'a/ᄣcؽ�6c@� � & mU��;_Ll{\mW�UM5|DD0�2yΠ BB!E;dK0#�=U4U[N_[Mk�""""Ea5a�S� Z~�UӵM~;v�U&""""$6"tB!BX}M4ei¦M�  �&3dJAEBv� �1hI"u� c"�� !S p�!V�NJW�/*JvaWŠ� +B1Y2!T�34�;0̐Ȳj2e6WOW�MNuCw{.�&ynQC2j|�M0+dڳ"H#ȳ�&9�.ڰ�$m�==$'&ҽԵ<xH"��.=3"a BY m��4)�#2<'tm{� ֓ӭյiwzxH&ZfP�;OOk}&�7]uӫzI��!L~!{ᅅK^'�^/}ީ=4׺M׾xj_� 񂬃�+p˂W\|uu[uKT{�=_OO�Xkz�HEl{ݯƿ@1 u�/wZ��+�~Xk~�?a��C޵~_6�ÿ�t�/f?D U�U~�}P�`��QË���_1aC {~\�� x/�_r������X{!��-�?5� d"r#_guȨ^�}�u������ �|ȼg�(�DC0C�$}��Րc?]k�z��|!�?�r\�o��>vF#� _���{ڲ!�xl������8a׵D|� Ab�;T]�?�A䙦p Ds̆cT�(",Ha3!"8,�.��r�>��L!i m4Maa4A�%�$L�2\�-e͒؛%�;�)k�0C:jˊF I�: t͝l'jt0A�C[\DDC& �PDN�$ �, #w�45MnSM4uL-�M;[[�;\DDDD�AAaMPa244!� =�4~M4�  4 ӻ0�!Tt�MB{¦aEڀB&�"B"D�E� � 4ȣd>C4F�B!: 0ND�gsX!Ya !Al""""DhD0m�F#DG__ՠ�&uGe [D9�6ePPLA v�� R39e#.dgxdA $vP, BjzvH��f`fVJs#�'wa#���*n&~�'z �$b"aptEP i� S � Ӻig߸N� Zjnva�TG��]~� 5M5T�OM5�?{� � 7�ikI TDIABMRU�?�(BC��|E�� �# AE� @U!-�? $~:OɆ�AqD qR"3���&�AKT ~4�0�M�ia�4,�d՝nii~�;锤O& �p�2sԅEе(g�1JȃHgT>j{y�%L�6%Y�( q�&H2 _j jv�� h= PA�!AA�C{{x�>P2K��!l��4/ %��&TQN�qaBT5_^�L'j{T'x�"L��%B<"vY SAt5_N�? DY� �:#AxM�'PAG�>Wj��8C�AU>�5W� D:�*{ZvnptӤ�9șVD[h#�#�!#\^GG_W{kGh|�E�!!CD$;M3I�zzzt i F#�oZ"�k\zG:И\A�!v�}O�IWz�}OM֓�Np�7O'�\�t_Q^��5M.zoO7O�#� O }|u -l� m7�+k�[�D�?OA�ak�Za�:m8'�A�!�0L %`N!�*BA�A� 2p�C{muDAڨOMm6iv��=Pi{ŦOAjzzh5[�;�& AI�Jy}D�"e.�#�"B=ȱ^Wvz :׽0ֺzi¦Azt�6x t FeǢD!ci'�ii׺iI^}?OO� �&AOZ#nG�]h<>Ȱșq��?ܳܰ'"N�;�޷5Ѱ=:Ap󳦠<~E�"� }H1ȧaHAgaHPDR-DV״'a/u�Muk�tAnWj�N�^7M�zm��!L�V�;_cc:L.�J�7ᤷ~�t_^�'߄�^m?_A]P^5u�[�c?1KWI�_�Vï�$u�P�!J� kDb ��Q���(uNa�upZr�?�&!C�A�q ]a9!T}G��)?�_�,,He��3 � �dk�aǽy Ei�_d0_�n��?\3�� BDž޿V�VAp� Ohl�|4v �����r~@��po� ۪�nO�K�_t��+ B>k'�!�O�$�/�A�T0��\�0��z� �x\��!�"O�?��5ui�PU_`o�}wC�""�ߐ~Hh?{�_�>"yA{B�_#�DI�D�5���"�7r��M}�kg�$=RO�m'^t^yb�_ ں{jڪvxUutmT�V?m�9z^���H�3�k� [|0kVmmm/]�O+[M}�{_�m�Kc}� � a �7 /a}Pm�0k}_߫k��kk�ii�+�1\|�|Il+ iV҆ﰿ޶k�>�&�JZiw[Q^_� (אa&Ba��N�8~��Pkᄿ�4ӆaSoQW4VUz5�[M�2tAAHN aVoU{ӾӴU_[M{m�>I��FP�! H\0 h0`#L�? ; A[LBj�iA}Pizzkv5_[MuU ""#�C�&I�!: BU�%D�!i�$�5 �2 kh0v� A 'a;!� Ki��4�;N�4�&kECFDDDD0B#%`x� Aia IS�b$8�Z �饈�"&�""".'cZ�*~ kT^=&DZVlX,��2}38 &6TFzg`Bi4R#GeziNiA�AL�̻Kwkja2w�=4i?wǮ�/_��=5�WZl�$Wڒ��_򐄠dqL4A�!ȁ�*�� M�" R �"b5�5 P���J$5L �!�0�1��-A�0AA\� "3a��@Ρ H6� "@df�? (Keݝ :�)Ȱ�5�-�N-8� � !a0Zi�-8� � �!!�e�3� �h�Uも:Ǚ U?@&S�:gr+5A8aA�$ف�h0�'H8M=i۪viiýt� �&�04�'�i�,�8A�0�4B� &r�&鮛ivꞝ骭0ńRv s�CD\�,)�!h:i�vkz[ޟ魦� O]�-��;N�"Pr/�9n �7"�'�&y�"e�"]|l!"��&9 �!#�"�^OV$�TAItӤY< BO�i_< �  ȟ�+G�}�4|y��0�"�&�_k�.릾~wI�/��UI��?p'NJyp�d^�'DO#]^:�P{�ӱ__�ON>޾M[ӤTOT�#a+Y R�^��P�ޒ}���k}~�=M�x ^��.=E_��_֫��ni?�]�����<�kȘZ�n_�6>^w���z���:tH�z=kaw��Aи��R�-u��/�uU�_���@/ׯ����nj{KUz����� ��[_z__�___�\�/P~BwA8) da;���~��w}��_Ko]�^�Љ�d胿��~ڿ��A?�� "Bpޟ�A~��C�E�_�$�;�?���${XEF��$H~�SRRmwӵO��'?_�j"�! C~��\-�O]]v�;O__�rA��H}}]/__��׿�kVH�[P/mh:�kki}���߿^oI�<'iiwpR� =k� �mkW_TG�v�_}}�� oK��ݱ�� 0qOC � -ڤ[K___�k{kk�~)�iWb8`�?Q� �a��a �%!GRu %r�.<� kp[״~߷Q�TqLlvW}k =2vM{ i��^�_[�[�;[M]uih4ha� � j� 4 ӽupo[m{�w�aSMnhDNCB#�b"&CL! +T�L�4Ӑ� �h2OL&�0d.& �M;R�2 � 4jih5&'v�b""""""E�""Nł&�Њ�Dii�"A��ihDCA�)(A�A� MD�a4§DDhDDDDDDDDH�!�"%8G�%aB�; �!;Lkޫ��q *�j#M�2;1բ�*Ē2F"V�#"ߚ.ʧd-ڄA�!Y �� C�'0�!VU_ �Ȕ�&� � ��'D2�CHl"TYjQfk��a0� ݪi�4`��4oK�馝]/2a;L k�i_ n�'|0acOv�)u��*z�AFCH6�� �<$�J�V�yo頞=:NCh}W �4mfy0��ߧzn庞tGL٧* 2ĉQ h$Xe�7%� YA��Ak�+�~U_ot� 'wi� ; �-0A�4v� ���mNm�Jq qQJqW b�2L�"i%zr"8)2 v� z�]>hCVM0AďP� �Ny8`"4C> ���6`t!DVBA�"R�2#8PLm_u�~ӯ�+M!� 0AaA��;�4," Ϧ� 8_WWD o)~�zi�_M5 &v� %Ǵ�>A~k�ȹG>D&9?�q UP�&i;jvk�4۽�ID Ft�><��"NBGyݵꚰBC�/R%�;a:�"�~Z�Iu� n/� DGEvANј�#9�;]r<�"�k�븭{]�Kw_Sӿ�'� �M�?T�4.t~��Z��O�="c�1��=:]�:OOפZz�� ^�_�רA�;�awإڵ=<[�#�����+�}j�B۰�"�W�?WN޵^�U���1;��{!ʼx-lL��ut�\_�B�&�����[���^/� ���6�[ jz���������� �ᆿ�_^f=]GZU�zܗ���a��׾Kmc�:s�^z~�"�/@z�_$z�����N+h7�m}w�U�\kH_�0L_u�_#� :"����0�^]A�S�-�kMz!&�+5i����O{'[7Cu_�%|�ma?կo�6Vյֽ}7u֗ �AZWHW�o�� j� %�6(j]_vhnmum;w�_[��� :�?dGPX�+ XaBޡ[SҴmm][[_m+�/uU^ߵ]5�{��wlzv�a+[Y�[Pյ�^Y J�: ��i}=68~F� ^{H`�wj5�4᧦jM?_toNmǷO]0Ahb� K � 'ai�M�VOM4}h5{TM{o�5","0b"aV-B ai� ΡO iMPk�0ޚzh28B*dʆ�ˀ�A��0� � L iih0pOLIm0�4DDkRq RH�0B!\A�"kC2-^(0�4CDЈ�"8�%UT_Kmk2zt?i_0B!iY b �.#S�4�;�/fCc%̒ji� i�;!L2;;\jh3�$h?T>ɔW3�?z]?3M;!ou_�� �#�"��"'_�k�aAK�zO�Z`�&�-DJMt28� R�k�" �jɦjN�2\T<]� &0L �V!�0DM21P�2FljA�Ȩ � RjΨqJp�8LLO0!N)� bQN�4ue[#! ;͌�(Aa4wa4,'� xł !!}�� &`�/H � ��'d9-D(d>� �aBd8I��&E�!bL� lR /}}릫�zz�-u7W?wIஞ ȴ xI7%M=iNǐ|1_� a}i}׿�!}'կknzxT]oOTI7_׼,A!B9D}�޵"Ѫ�+�5c�[_V_}>?O�Ms �6A%ߏ��?ܧ �O"C�ׇ��?���u� � �4�Y 1��7f�$� Z!�|k���!�-�; U�?�.�G�Vד�@.�:R��^�>����PA��� _���O���}Y;�MAdX1xmH_�Kda_� 5°�����u�C܌J�8eiF+`� E!�?�?�׆C��u� �&ul=A���'� �� P� �����h�"�脰T莜{:g7__lUo^�OR)"I�'�2$�u�"�!҄/Oi~K�_��;뿲C߾�:^(p� U~?��[MҴ�_kմ_�^� Uo}Y_7܆�okkk~mm[__׺mvn_�T=?�;Kt?k�0[ 1KҰ^� j]K�[S3WUo�}]mmBdpHa(l}UVuan¿kk~V l0�4[ 6vnwixخ8�67b�6*�8ᅇ0K[q�0±_L&zaMתk߿ikj�)�VC�a4d= Pa5N�ڭkh5T^�7Nki�5d/!X FR70ipȐC"� �MBڧ'� wa2ӵ[N�0ږ�0b!V)lZ AHd2Va dnpq 0M4 ��4{i_�i�5^�5�%x�"= B"A�0�Ȗ�D0AC�! �"iAi|DDDDDDEDGPDD4К� u��࿬}.�0iMSX!l;2WR2dC-�v[�3%&v(dV*�&g`H�2�-ʮK"d�\U4Mx�4`� A�Y*�-?̌�%i�U�8`�6u4]BjatB{ ; Z�?�T4Ӡb-�O!mkxN?��ҏTE�N,F\h"ޓQ�t�I�ESz�IL�$g  �2�$`]�+\B&h \�_�'6OW � ІP�0D9� ��M8UBKP`}HDZ�8TÒyJqf�=2I;*Қ~v&y\;_}�z! jhZ n¦Bai�!C\GA=\id`.Hɞd@<�:2'�$\�!�6dPrD\fb���lu�#N}jvwxAi}A�4BJaN~g� �Ae;XAa0�q$Bv8D:�/zziiziTB�}k|XT�0w$z}-HH�"EKjB[M=[_�_K[O�MSBzwp� ^lA�;"� A�Ƃ>:�<$E�m{^^�O\�mSQ]h5� M4Azh�kh0TS ߯wk�kO_M4"""BkDhHɄBЈ"9+0h4zrC�xA�-?ӆ�nMoMt�;wL,5A�"""""8YpFDDG8�3 hD2.#�"C!P� 4!�-B50Bi�Ah4᭄4 ?Dq!�h2PDG�M0 sk��"8�DThGk�+*xK�� ��;𡦪� ,&�5;*7g;�;1 rl;D �)”o�,�*w�( ;Xh3PkfJQEdަF2-Ve�[ND4�v{��ڝz U�fvv{T oM=~��5�q�: /_Ԏ={_�tkGAG�7�2ܕ=?�2o\�<�@r|�0D+Є F|f2DRAO*Syא� t5j�N"~ΠgC@@L9nF 4�:g$dp@�&�@!+" ˏl�N�tVQ2CI�<�**2`Om;02A~ � "{Ӌ;�!hCL �hCjqw`A�fVlx Ap�yz3�!*"aA9�A3Ps35dBrVB�[N� IJ�4\& wMBa�4?BдO:а�9ńMa i��&;i�0�i5O֗OOK� i�imO� tG7jH};!b";D_HIB]�4D�%ZO۵M=4O]O=Bz�~pr:?D�4�<� w"s�@r:>E�̤NpA_ȶDGߧ']ַI�TzO zzzu=$�#QTAڄf9R�"�?ȹ�G;\EȘLzD#zV�UOJ>�=~]=?nOOO7M~7 �� � ��-�[�k]ZZ�U�Zkm]t�?�]} I�k+�?uw#MMku�7Oo>֗�Nt��/�'C1�׽�~V���%�9��_ dO��@?i����_Sr�G��_2`���GA9ICr /_�k O��ྻ� �,%�!� ~���D�N&?z��z_���[ �*'��_�C� ��9��_K�]�����F_~��|�����k�!k��__��DL=zOq`�2*CzF"O�k � O�K�B_��0Z"ĵ�_��$/�Uk䆾y�/~tCs��/z_���ƿm6�Vm{]ok־{m!ԸNuwK��!0UX�/�m+.[KK^ڷ{zh?w�I�?X;l%ݬ5l+ava� {[ΎU&Pt}]~K�ߵ�MCc�%C#r|~AWP0jݥ}avՆ � ^'�akX~K}5ӻUU]o�<{�?^U1EEq8�avN�!�>� iTTUSM�4MS�� SVRiA� d0TA�0�54 |5[^5�ݯږ;B"!�Q��'�60B!MB�2�i0�4ᅽUPh2aS �5[!j"$ EЈ� �MlDB"!� �<�N a4&B N�"a� !$ )q�ӽ4MSAL-�"8�""""""8�""t1D$"""-�D4"C!GM*qG�~d z��Jװ�بa}Wƿ�=E�2#G&M2lhɲ�&g2(�$�&Y�#�4NU2/&3�7.\� :~y�,QYjiݩޒׯ]4U?_�_z��q�W�/�W�_�U^_��T|~[DI'�2\A5DR%_� ��_|YQq dAL�)H#�0� �V�!7츥-�H4t3ZE�!�0*di�|&4��Pa '��4N,��C̈́D)� d8D� ʀE��%̍BISF":#� F@=2yI�DTi�_T �P N/MAi��9�-`}C�� �E 9� `P� �3ZA�0A�!)*C>bƜC5{ONP40~;M=a0�4�a0A�L �ińAy�0� �<�5Іev߰_a}'"CZM6C�/iޡp� SMm4O]S�>Ӣ&}E싏VnD��d\| Bc &R~aiK!^"Ca]iݪjiZiקޫxA�AivAN7 sAE�tG6� h&m"�0� � {!#"e!脌v�4BU�"�.Ӆ֩IzoIvm6pz;P�nt�", #D�"�<yQSpA~�|hy ?hy2%�D^�_h�_>__I_�=Vi;~nzxOAjmZIzznm֓�~ Aڧ��W�}ޞz}tI�Izn�dp_PU�|5׽mv65�6;~�v_�O��=�B��|/οU ��+Z'_Y�8�19I uB#a����]_{!ߝ~� *�?w�[B#�$P0�"����[�ml'w�21H?C_OCg l>jIΟL����ǵmװ�iۧki}{�A��}� od_�%C��0� �հd$a� 7wI=m�=uu}mS_oy ;د�!lS ҰY�;� ^� }{ k + a{VjmmXi6᭭ ~׽[^uO~�udž�*㍎O�+�*68iG-V6(0L5G �� ڱjk mtM?[_a~;]cb+�+�샎骦�4=ݮk}߯k�wjk�j��iBL£vᐵi � MS ��&h;M< n״5 !ͷՈa G ! !!dQA@�!id&.J 0� d=AA�tN� &wkpAV=S "V�"F�!p,Iq��0D2$ �b�0�0�"XL� Zd(�� '4� �i4"U\G �",X QVpvQ h:W~_nN��.'kc�^Q+wBL(B�&aJD�f[,iT �0i�;HfC"s.jV̻� i�&a; �a4„!yS/�:馪ais/dNR'9d#A�4봈%�脎2/�"�8U6z=:NM^|꺺�[�;� �oֈH7"L�/��$4L-D�"ca"d^ D �:�_Azz�+m&?AzW =?̤|Be6h/t^NVVO^]~�=]ST7OL'�?𛂦� V�[k�ƿW�'매}&r@¥�iWa?'^�/Qi6cp��񫬎�FKH Z�^2NC��-�� G�M�%f�R@cd'K�K�u�|@��~�/_ڭx/�\������&� A��I�Z��n�B'�"A ʷ��GY�%�uK/ܷK �דz�2�9�?"#��A�?# �;pШԲC�Tꈘ{m��&�$G0�2����$O -ԛ��'I�_^BM^{$�d򈠐J��2��!�v�~� ���$rCAy!yokCl�_O:,[[KVSW]Vk뺯ϿO�~A�I�8# +wa}Hm&�k~[UW_[ 6*|W!8c6+a(aaI� &]jH___jx��I�S\S Va�4l/!Iݦa{[[M{�WM?_Oq{lQ[i�md;�;[_U_򛽥_u� �%� 4a4S �0`0� >a5[ANU?5u�"HDL�&G`qDDC HC ' Ma4iiA"Akݪk 0""#B"�"2V !:b!� G0 i�M4i4N�1"DHDMhDJB#0� �3ּDDDDzJ__}}j!C�����@PPvG�c;JYdRDv)9n�ؐBB��v��27��ol'3VaD=]MnMS2�8g+f��0[�3 fDQ`ă%�v2*�5i]iT&�fGKz;Zj�t�5PI ZDK�#�%Znv�+�ww�A� #uJ�0o�+���taB +}?Htֺ߬ [z��܆�$ʸ�'UVi鮮u� ΀a�_zO3 �N/Hȫ0!�U� C_5d�*"_Ld1h).a&i� U'ai�0`ba�B�  nB�0DdbA� �^x� �9�'猆2Edq|8� J3ZJȵu M?N��״�i�qa8�;�4CŠ 0CT� �ty֟�wau[I�_�iQ�:NwWa5�?^aOM5L&vC�#�!!"�?� Q_tզ�%i7NwIi~M={ItM4� ԛ��" C�n�3 B^GC"^!2�rJ�X�_ ȰTD�*jGN�S9IA�'i O7hm mk"A�7#�:"Zp�"��3D�#�/0]W�_~�'k:�!6�_n섃}j�d8C�2PӵJ}7am[{O_�/$6�ܐa?��M�7�v6B:VtV{ _k %z�ki7k{�co5c�W�[I5쎡k {_׵"b� j}[�kz�mv+�b8aXV] !GVd$m4Mt׵�}4{L~߱Q�_QV vi��8zzk}kw}�}w4(iM0L&N!ۯia; 0Mm4�0a;M?5SNSM4Rl(aS !�V5��0L �"‘8 a4�&a4ᐐ2N Ai}T�$C� 4DDD]]'RB"D!�jh� �Dt"FB!��T � dTx0W�""""""""8HD3�&T6�+um*�:�7VU?�D�+�2�!~H&�&^4Č�,w�2sʶ�6 !a=4w_ dM&gd�?\'�됑K���O_�6DAvd'��?Ktd�8ΡΡMbȁg�5uDdlR gTfdA�3 ֎EW�x�2�S0D%A2@ M0LAA�p�΀�28pD:)d S�83G jS0��Od2�"1ӑ$.d)DRyIzN͑.Jk#�9Q�!jA 4#A馅�L �a 0� 4�p]i� 2`QAnNd(F!*!PLpt}&SC(�4� hCA� ! �9�!) �0D>�$ܩSM;5Nwv�a5Baa4-B�ahCONN�!�h0B�qa kJ�k~�&a;� �SMy �GͤB�"n� CDKQ� D戹j�>۵ǵɷɾզ�Oѱ贡մ2A< E�4(#'H7"s{~E�"c�:�� O"�!�$4"%GADŽD�iaKa[ Մ�5Mut]:�5Uӵ<'A7A<&�? PnBO�-O#!=� ȿ�"sȹD$9�/D|Nԋ~ %"P&dG�'Q=X֓Mӯ{]7WO_I:N� I7OO xO#��6xFIz�wIm|^�xav,5۱��uztު鯮zt�w�zIꛧ�=>.Xr2r�!5Zu_� %oi�WVM/����90#!� �r ?_n�O�T.�_i�l<� H`C!k�@.�C��:�C�/xΡd(����_^��<+ a���}�*@c���� ?�80W����1�^�� <(l7 }-� ���dX4l?�&���ߔR΁^�7~DDu�k������_�~t OB�!Ρ�B+��n���a�_�Z��WD`� #r|���i ޾� ���?N|�� ��u��1o�(�g4��M�!'=_TpM]߭Z_�hJ$_��cc��.��St �7�!�!�Κ_~HoQw�Xrou���w��}�k}�v��a>s�Co^NCu�9d�_dtҽmammoaki_� vW_�4�[�]��EHW�0� [_{k�+W]xa{Il,5[S;[Ku_�_׵�;WqNq�4��LW�oaPk � !/l5aa�!^aml$ $V�Vm-o׵Vu?�A�|TRqZKW� /na\.GQ_� ӻM4kݧi�zkcw�;ib~*�=دaS i k t�wwiگiv�j��j��3h4 0h AӼM4�$* S�&! a4�5w� =ikkYDJr5АE� I� &0BA E ��&��&MuNM5v� l&A UP~""8�ipXВRD \0C%aH�R ���  &� &� � ¡a �0Adq� "JXN1^#�K�"$*K�SK�*kP]�_֠}چ�0DCi DDl(NlW� gid�A�4d�CHQ3�rҚZs�� L&d)�;�FDNLndXrk=?2 a!� wOC^eC;VPO�=4�Ajjv�3O��릫~�^Oo"SUMRnOUvM~ԏڅDx���i=?�N4;tph< B^��Z*Nk0r�b*!2,|�(!Obfu�:OA^OܔE7DALeBC� �#� !t фAMA|�:\@DJ2dLi|�%UD%F$ԉ:O0PiA�4/lbh; �L � �8`�$zU��ƺފ�:7 bA(BJ2:O0("l� u`�Ao6 D%D!ra΂كOO vS]PaL&w��jvKA�a0�!� 8t XL �Bi�5aE� � к�*!AO~i�u� Tp�4a=0a5�AwD E%DhB. �"�O.N?ѱi>�;zj~uzkj��p� �nDtE�"�'Bn�/�� �0DHh苍݄oWzz骵h{I֝izOO I=S�BonkEۨA�7Nֈ=��ȳ�"vBy�"DNr?�"�� �d$VDn�yֺ~z0zxOM}==�|'�� A�=;P-4�� �: AmE� �)4뮘t�I=��u^�&z;OT�<'ߦ�+�q�vJǼoO[a}o]Ou^.]}M�/�8E�S�HEA�F�~O�?It;aׯ_��a{����z_��O��lC|L~�$KW~?~h�_Չ_>R��5��i{`�T�?��/����P}���WO���� P z� 3NW�yu���}x_za�����_u����3#�ZJ�~V "���?�����/ׯ�~A?ȓ�����@���j!Ro�\(?N���H�'*B����DS��Z��Qdy~B~F�'�׿uY!A_E~�V_�~C�A�ڶa6[K�O__��*�:�Wu�/N^[_m{ kWizk�?k{\~�a?al� L0p᭪�!&�) K[jڶG��ڶ�ߴ��0cb�4Ma$� �5=� R�ߴ� ں~�k޺߷_T^S�QM5�mW�1� q�0aPW� -p}� /�ڭM5[��q�;�+�!�)a&�jkv� SMW{Mm5��E{k�t! " �d�" a��dCd!C4t�}|-W�=�}a��:lvvn�z qC �NK� ^�68dpH`�b`� p�?J8iZ__p� +mn^m+V׵_[ k{kk}�*j>ݍ�8cb�qÆ`-� { �Od 鐐c_avp�{aX|>5�0�i�wkk�.+�8_E徱M=Ӱڱ�ҴvFYz}X�-�:jׄe;,eMd.�"UEʶN�j�ֈA:D[n=WOAB� �+�/���u� �[I�Ni4dJ�>k/���i�_D>" !>v4Gud�#5u׽ _M�-Iٳ:;PAH� Ne8Bvu��9l�5�*�3CD�/d e �!S"PA�3ʴTY�2jkܓcnzN�;i� a4L ӈg@da�!*!�"0A��B rZ�$@AaPk!5!�!Q*�(D �(�(�(&�%d"C.DEPa; ײRv�i맪w]0wa>!� �A0� �0MiC&� A�ad1!�`B Jqj_}M�'Z}j L&�'i 'i鮃i�DN~?#��/_IDwi4�4nN�;ӻMuM5n�i=�'m/A_p[w�?rS!.zD^h턈[}�!"�8�D#�5tEAKkz!M=:Noa'}~Atx.�t<}��#�"aC�#D��7"saH=���d^r/Q�/d~� "g_���7ӫM�5]StL OMnIAAAm �D�6��^;]jM5_OM]>7cMjit�>�=}O�_�u^nU�dA/{ %llRƿvױZzO��;��D@'뾒i��HMO].V<+ ֒*]_~�z�N���3�&;u� 9?�� !�! CAu��5�i{|*Z_k�~�� �_�D�1�/��9@!�J s��|��r��_��U�KT]��^k� a�6�࿾fW�R�޾A#�}]W���<(mAZ��>ZN�$y'�w�H �0!B`/z ��k~ڄ61G�oD'ΡHadQ'A�� �#�4�D/zu�z_ӥW�HpH?�-?N )�5DTa�Z[I)�Ip�ֿn�*_��W}DՒA%�!�����y�ںk]zikiWt$M�lt�_{dmoد� ��/pg{a*{]Ϋ^]_]o�߮�k� 1K{">*_uaU?�/kkJ}& �_uut�4�tm+K��5w��j� C m�_õuvjj� .]᫅�Tvҽ{Nu[~S_��p^;c\%�!RWWÆ0S!#aV6B�5� [ /Æ_պI;M4�M_�5{U�lq[ǼTSp㊊b�UMA -zkvC]� *�wiݽݦiݯiiږ�"�20j�+i� 4�a0M04�$viڦA-U0wi�Aw馩iڪ���DD0BK�'HEa80ii�iT샺 Qh0ka; USA:��8�!� �K�00�4&�A婄� rZ ��B$1Z �8[�DDHDDDhq JM�:Xuս�ZZ�tm[I_� aaNEmt���� PSODF�MqaG�7Ngj � eDM\�&vɰT,c#�'XȦ\e"[&Z M3�>鯦�}0^O]UVy4W���jZ��?lL4��W[ k P��*dj;:<)I�3$yɩRu�nj �)Aa0N˄5Nˌ@�0zTL�!!F4 B&!W2@``P�<`_r@B(D�:GA�M D@Af�!�1 q�'�L�'T�:/�=< ZOA�nED�N�POD^h'iE�"CI~L�/� yw�/d[ȶGi�*r-� ;� oD[}ꞛWޛ�=}{{�'Az W'�N�AN�< �h ܋=h ��"&9B%ȿ@DƈANh^GE֑� b�!bGE쉟]?v>ҥiܫO��<'Jz~<'ߦ�=:OӠ�"XA�&�&� O�kA]tm]I�+I*_Kk0l/��&�/�:a⿦�5���;_�@�?a��� u!�9�ǧG�Y DI�+!* ����p_�ʀ_�v!s¯~C@��N&�x_�7]z���V~h�3� I� 1�=5ǯ=~Ac� ׯ7��^ 恟V���Ԍ@"A?IA/ȧ�D���87U�J� _O� o���-o�?T�~D�Ƞ�)w~H!y �D�Ȣu�$/P\d�) (oJ�_�t�:���Y ?�%&\D^��$�?KA/��$栙/d�����__O`~zE?P߯"�DS��"~�_OK$;]�־C�8oN�8aY�_C�� ;� ��8U[�kիkv�vwh=~�T{KZߧ���_/ k�mmv׶][K[[n]om~׾յ_���}�$=��.[iC0 -ap[Im}�� .m{I�0�� 枚V;bbQTr_0K �8a/±Q_ =.l,T6?��%�}w޺m(5�Sӱ^�:ڎ7��8{ݐêF=ݪiiiv� 4^O[Umnm}�!aCNdiiBd=CG@ cM8aQCA4�jXj� ;_�%`�8NDDDDBUЈ`Ĩb"pd�AЈ`�!� ,��2 2. a0h4�%�U�N d:h0�t&M{MSAa;ODDDDq"XQbDBuČDC0Js  ɘ!��FhDZ 4F�"�Mx�/]/U*[�;�Ȅ -E_4� �6A&hZ�3� 'yEeDMO*�2h̏U |eCM4[�-?OM=|'kiI:!nt�7�tw�#�)H}��ᤞO6�~>�Ӑ�L�KvVw�� idHj|�) D)�*�8�A�4�,�qMbR&2ddUb3" Y� ̭bQAJL'駥i�CAAvaja`�:BA�< A� @pACG[����"vG8�4 �!!� " �$9c=l�Ae~`zV5jzz &AwArl �0� �a0�0�x �5L(AAŦ3;TA�"Z|HA NioO[M4TPwiiNv�'�5�0&�r.9 m:�c[M:a&�"$VӐM?MSNM$�?N� ꞝ��1?oD\�"�(Fe"�D�y�5 G�/"D~D�"nM�" D-��.�}� �M�/xOM�O�=7O"L'�VxAG<'�|�f9��#䈴r,�~�H � �9A�&!3vG� oIi�kzIS~uD�&tUU֓mT�O ᆪ��"O^k�ci?kK�0vz�ޓ� Rk�&a�\%ȀkBk�Mqq{G�\WTVn�ap� |��N3PI'�/�U�Z8 �"Ks=w6N�~\�pas|y�G~�!�~u !"��A5y6� ���p#Xk_�vAu�,�&#��Ad0_��@1zu$� }���,7 ?���/`� � �X{w���OP@"ᾗ_.D7�� _muV�����?�$'C(�/H�%��_�;W�7D/�tY!��e8��*^�_�"3��܊'(�9�/_ CΡ}c\!��>�~}~K6o��dKm� ���=�q[�)E�7��%5�Vk�܇tyv-:HG7�Y�?� �A���aa{nݥa���>�Εy��w_ kt�0Ok�[^�]:Ku�O~UM�u$5t��1W},r톾C��+ mvo].[l+km-S]{_~R|WձL~�!ئ[bkk��4a[ kiC Z_ $[� �װkkkXkk ���5}o�[LWﱱ^�FV6?c^� dpLlV�1��M4ӴWMxiiݧzkiڏ�+b�k�L&[m5iia;^ӻUNTm;Xjw$�BL&MH0t! � �;�0�h4¦�!U;Aq�0AӴ^`|-�2ivASOR�*.DD�1^""L2 sCB �hC'A0�0Bu�a0Ba0��2 �-eM2� �ІdH0�0L&Q(m""#T""u�b"z�"$�DDDDCF�"""> ZPޡ� 13q)l"Gl&vJ� d3Xh;4� `d;2+8NAFҚ� YF�!esA� OMِڪ#iڪjzkk@�Tx+A|Z �"q�#FCH]pJ��7T?Ǫ?�u~lRR.!�ΤpGaS:�)q rUu׿AA(B4BN�8�C� 8rC. "-L!fH4g#fH3PSX~?D%dQ2K� R0�2D%� �3o0�!�"ApBjAA�"3 � $0��0B�XA�4�aB� j�j� iO;�&MuOt� B &q =qa=S i�a0L �&A � �$?Ocz!J֚i}MU4M>�4�4�=4MٰS�!Ԉ�mD�!�>�$׶ٱሑٳȱʿIڪʟi鴩i<;JmA6 ڄfPG��U_*A t�7  �7 znA�=B :A߄־�j���SU�WOOTti=zO׵OWZMk�%�@uW�~H�|k�&j�$a}v*ڵU�/_�п�0t{zK����T"_W\?WlIqr�}/޻߻6WVA�����~�]���-W��_� �?�d1J����m�_#'���o�i|�8I� 5�/舞��z��a���_Vׯ�`�!�5_� tBw� ���G�D}��k���^w�p�F�����#h�pK�z��R�� a$e�������뭿&'BI�_�$Q�H��o�wgEC����K!x_E_ ^ip_��:u�t�k ?�A�!~8�?�#vC�0��v�^"|�m{^׵�uo�[۵�;O� knC}_i׿k}��Z&-�I�na�_v5Xkw�iW[V}~o�lVDZJ߱qw�I ]^B]m+[J�KM-턷[Jl.�0k [K {i~W~�Q[GV)`�4d �] ��$}:D[h��� GAx#1w�?oU�O�Mr��"{]}=%��.I޲z�/�B\+!QMr`L�;5 3v%yإ׷�k�#  q ͳ q�0AbG\�! � QKRRFpB�1IZDo(EaPHF`�$O0>aa4Ӳx A,pM0M0A�&��92�ypL MH#l� Le T� �4 Ӊ � Ȧxi� Z ڄ�&=4! jO4�aq� T�J}W=U?N�LiS�4ӵO�$8�&d\�.D~HWBG�_K�?oivҧ�-:{ItOth N�ȿaPnD��.xfQi">��܅�/�J~�4� ^O"eý�aHuN;AcAt}�<�.��_G|#1Ȣ�h: �BA=BtE�үkz}�kn�}}Zz߯t� OOMPA>D�?>nOOkzz޽z~]_�����Z��'IWƅ+K�/ K�Qe�8 �5��n�'�«��?����6KQ~�_��>��/���{�?_�Ctd_��o^_~n�W�/{�u߯ �?�I�/Z nq>�!f ߯_Z�ᇯ�-k�'_��V�mo�4A/<�]kk ���]>z~OPI�E?�k$��/9N׽/C_C�s{��Ǡ_�/!z�y�&k)׽޷�~ې�ߎ>�֔Z�km6H{ڸAzK߷Ud � v7mUNյ]rA_� �z���>ڷ_i�%H(Ҋ� Wұ_ݗ@mmv[�;_�k5[_OkǺ�/S!G�� ��ק0ڽt{|2:JKﰿpo]mt׿_ƾ��>zSLtZ|S=튇� kk��k�vzo�iڷbS]0dOXa>5[Mtkj�wi�z� 4aB# 0�0� MS�2=8a4l{ vA#R� ޿pi뭪ݩn�:,DZ:�",!i�4 � bM� t!�-6�I?�Xiªi� iA-� QhDDDDDDDDDq�A)��4B�DIF$i� � ȉBk�5""#B"#_^U^eaZm �ZۡQˆ�B�)�0� 6h^�,! eAK0a7Z3!eg2:Xkh� Ԅՙ\vfC$k[ݦd#Za5�ghvfwMu�dY"��OO^{w?�ƓtC%;.I��� vCe "q nedCX�7ȠOS#�+U^҂ 0A��&V'N �i�!B4Ԃ �&R A2�m|�a "XP"wdxʴGEHM2Lʴ@k"^Ȍ�!/ QJciŠBkXAa 4аxL� �z!� D8athF� �:3$.!�:h0D-B8,qBTBa3�gP �, ΁aSL � MŧzJM5OPxA�MBvh:BT�(A B!�a?LaC Pa;L&�;zuj_iꝄMBۭSO�i�/}}��8̋� vl/�"&9�$B[*܅oQ�&ޞ4֭m>SAֽJ�#p �DV�d^p𠟴D'�4D�tD�"m(#ㄈGȷD\Q��𵅧ȸկUvTOL+In�,$�6_ zO#8#2A=ސ#AA\rSLr9Oh mkD^hN�/Q�B}D^r$kyK{_NOU6�5]=: ꛤ^��R�?�2 ��/B�_Nk��_� ��S~A\�k�otK�7_��޿7� ?#��� uA#�.8D�ua��v�/��K `� ����'��!� _�O�1j Oz�5}dX(r:tB�`9"H�_!��/�"i��"b[Kߑ~BOB>�� �TJ_�C��__ſ6_ګps�~A����ʄP?T0C���kk� ��MZ�?^?_C� }4!izw m/_kkkiv�=Kl �[O_S�׿N{�GLl/|vI{[^۵ᅺmRa}^U�MWDWk�!_�1L�R�0ZxVGDp]��J�o[V�w{k⿊zb�=?oV68xco�7�폽� � í�J[⻆wTM~Iu�5׵TS�{o}�2 ]amSjO~wzzziڦ�A�� h0Bh4i� �C0kvaPzw SiuM?׽>}wC��!�-E  !y8¦$A� �* *ݦޚiSAvOL/ D�,B)dF 3 ni�8M4: D 5A�N`I�i t� Aa0A"8q�Pd{}�%`�4$ADD|G�Ј_�/귋UVi�KuR dHlg zJ� �!�0BV\�D]�0B!rm�5A��4pD6Jaʈ ̂E�*jM}S�h0LL�;ziAޚ馝ޙa�𴿂US }�xA��0�!��T'X| VE�"e�O�!��[t��� : ��gXHf dW�#ٯ\ִfޖU }ahs�A�!fB�)E$�!�",e� �3AsdKj۽Y3� d]|ά.FT4iB�4xA� �>�} d)iĉ�AcK�36( �yu͐"$�5K���"�$36`BjA10"b~�;]04�4� N� F?�AN$@� d0 `�qw�͒[}'�iצqv'z~a;xA�'O +_� SO![섏ŧi]zki ԋ�B(Jm$Ȝ^��s"]D\t�"D[�%� E�"K_�DK� � k[IkxT𝮡: � <_�7"zm#CD ^Y d0�~�%�tD� nE�#DLh��1�.aPB] .�k�jtpjAfZpeA �/:OU:Od%Ikzޫ7^]?׷]7M�׫��4?�^Wa-mz}�l/��:^�?�d*Ou_�`~JV!}.VWW]xK��uoײ�x��/tAۭ�3XM?. ]R���a^� W�P jT�� 1u����_�ߺA[�����Aw�/� �Z���}pU]�����/FP��:YF@�?�8WddWK��[�}/�)B�K0k�=��WAw(;hQת^z?^t__V��%."~�!����&o���$�ݐ�\ WƲ1�/x/�{T_��]*~�w{iiҿY �9%�o� {[�/_|$v�u��֭�?k�?�; -D� vkkkmV¶Z�0axasҴ۫]>]W]|p+�6.͇B⡂ȏ_XA�d#SCի -kkڶ+[KW�Ml}]1�1�|qQK_ %0Xam)>V?ab#kw~zi�z⢣cئ?bi�گ mUSM{m/MT�4_�� Pa4�&Md5Tv0MAM4�A0[ h0� aM5NԷYb"!� �0B"CDA@�"H�h0M8`a5� F� 2�&�~d;�0 ( $�*!Ta�[ �0e�.A��i�!� MDDqqQ=�"&�%DC%h4�iPmT��4D`KPY�M�&M3��8`DˑٮA䊙n�3 ЈiI�%PNJ A0'�;PU L.} ޸L.�mUU>�)�5PT�: �.T*� U[?O�6BIdH�5L�)d@qH�"(" �#l�=3Ӷ�Bjp�C4� �0A���3" Α� qts5e!f"�#F�>CD1않C�S*�Z][ŠӰACh4L!vi� ІP XL�'a�.DRI/�ІjBY\@h0A� �NB$zK�&iL'~B ZиAńB �_�Vժz�wz{VݦvT/#Mc�8F=.XHhEƟ bR"COKzk�&Ӹ�Y'ɏtO \/Ⱦ�nGO#�", y� �HD �r܄ƈ oq\r$tD섌Gi�/ Gqatztow7OAA�&ޛA<'��A�ȳr-�I�"u�#2yNlW�o{z߮ۧ�ӭ=SuMm?���}t��k%}}ӫu6/kn~+�Xr@Bj֟^�C��_�4n��udNBA6CC//�v޽x�;n��/ t�0� �C�Uj:kk� �>~H����' �a�'?ʰ_�'5��;q?�3 �z۠o�\/@_�F�#�� h'��OoPFG !��z�ֿ__ anuo�?�,�ΡBM�$7:FKR 8K?�?U�C�N=O *D`�[� � O\Ȯ�^���~� � g ���#G~Sס>k��}%8|t~wK�|V��}=}�[M}}l__�\��� kzڶڶ�ZW�ku� (`ao�: C }�a~�&{�]&]RJ� ڶ�^6*ئ6?�+튊�>VV­a[^�!kk�|3]�>�;U}�V 1W[#SH{AD'wij>)�+b�5P� va4^[_[^M5�k�~�Cփ�0� XM;� &� ӵ � jkw�X1� ΰ��b!�#�"�!`\PA~UCi݄a{Mt�5[OTDDDDhDH�C%�%,\MlDD�"\M Ah0M4�4a5HqHhDb"""!�"""%D"C5�\g�'�C�vKڦ �49zM;B/Q M0j""#��������E-�d�D� � SBM3"FɲW5202\gaVe޶L;d`ɁIC*Q�2/M2L*�r$i MS BO�zuUOT{Juޚz5��wڪjI�q�D[7�PJU[~�<���Ї�6 �� JC3E9 t`ȶK3O�]�Z� ~�0D%L0� a24�aAPgfHA Lk��޺�w �'|XB� xL i�0�#^D`atg L � �!P!e�(�2C*�T]RpR0y&c΄ O]WJN� �~�ajN�-0a4N� ІCCv���}U�8�&v=u�?zvxNh;=4��{#�H0A nA,.C߆i�!^i�k}Ӵ>dcapF>O'd1�'h� AAGG� ��.Be/�$7Z�!꜄z馚ީu~��8v:z~ o7 o�#yH Z#y�!/ Eu"}d[�;O�v߰���:�]'Y𛧧O7�=�6P� ȳւy�A[`�ߥ� '��IIwkI]7zuN�kIiN�=[\3�%7��ޓu_�/{iI�%Unz�Zږ@�עr[~+]o��4}?aS���4����_�\S[!4�V_uXҾo�������.A.�P:]z�'C�)}-Ң>��7;�u�����bz7��� �9���UA� �����}o�a��K��� As{M���E� O������N����_׿w�����w�:�΁K��~�����rbyDB�d��H__w�M_}�Cv���!�8�78'%����mu�sN��?ݯ_�!=?oKk�oQk�_�{Zm[^[_�mo�mzo�nC�!_�ӿ]�7I�ՆkڶjtkVڶ��_WuOvNl5X)�l- k�{_pjf봮/��~��_�#˄amb�Td%Xa~װ[ [� Ft봍�NӽN�~{1�!!1^Kcc8~ P{�{VNii޷~cݫ�� j": 2�;� k�Xij� {[M�Ku� v""!3"Z 4!hD4L&�&� �*ii״;h ᅾi� ww�׵Dq5DDy( � C �A�=�MAi4D�=4� 4ӵM=;�5&O;5�Z!l0v"B! `�MC5N$@�*aoOhFDH;DDDmD+_z0cJi6uau 5kaIuj#[�3fv2�;TʣS�5L`�:B)r5�>�A�]z;1aDPAH�2%�$�3 Ӳ�3!i��ze�WO��>�:Ţm��"B�-ȅ4<}m{]^E��%+�;] ӭ5�k뮞u��>H'�yyH �7�_D�m͢/aIy�?jD̉Ȇ�?M�=~_ޓi?MWMi{T�N�uOB�=<'�{�'I�ү}z{I�g�0_��� �d�?� wB^CA�k!?[r 4~A��Oo�!zud�q�u�l�(��K�����W&ç_P��5~As_����[�胺�]i;���IG�}��m__�P�E�"S� kL��!R���R$!J_� t�$~m���U�__��/iO�׊F{��#�P@$u �Pr\,���)=_o�z�'�Kׯ�m{�`�8� o�D��=�m&�]�u[g�?>� y6�DU��Zk9'��.յ�vCuoָM�� 6s{:خ��2[^k[{i_jkݯ��Azt �5c�/jS`�0V�# %�au}ީZkk�^b�=݋)ac�0IᅰKaaL܄�5akl%ka.^Mҵm]M+]a�0[[KV;�[�Z�&�{r /l0B�Tᄸߍa~� ]}kwt׵]WLmtǴllSmR_oin T`~pTӲv�0kiޝ _~�~� �2�!uB!pA�3jA �"� k[ � �0N[Ml&iiݪ޶�"@�%�>""$�:pJ2("�Etk֚jޫݦvv�5H&qi5jAꞚj�;�"{�D_�/xN‘"~��2/9 0R(ON�/MtVoMm;T=5M4t� A ܊tNtt��==H\!3"Y~D�#�#/�"ԉ�#D成֪B;N�$SOM_#�=<%"=h�zv�'GI7Ai�0:} �/x_<�0Fe%m4 j�"~#D_v��"�qQ�|TEΒf:D^h�/�/EZD�_�ޯOM}5t]w\(NvMu�oOANzv�< �==6ւn�T|~�IKޟK�V}Izz}*�'IIj�'{k�lMa?~��=W�:]+m}M�+�+뱦 � d.�=>�k!*�~={jZN_y h}�`F��VA��CG �v+]u�zzL�:�._���_�-�C��d0ujX.��_�]u�ݿ��޿�� y �࠲q@#�Z���U�^"nFr�(p�"?� ��4�V���B�)� �t"?�#��6�� �� K��^�>�#ѧ3����::��P-� ^W"��"L-�>&ȼr?�ڬ�?�>ܳ��h_�"ϧ�!'e�:洳~�?{ȳr<~��7�r!�Ϋ��*z|�n/��w!uҵm={[T��}}C� 6ޒVC~�!�7�|:zvVvյ��5o}v rW]7_oմ]={!Ο{Ma=P}�� � dpHkJ�u4a&�on��7kaڶz�\U;WQ[�F�^Ґ:al,0�uҰ� [^ӵ_݆� k +i6izڪ� S�{�8)8�8xƻ`L0!v)�[�-zBiSMi�jzwmqMGױEmh1Cد�p�m4nM}VMm|/ji馟iݭNӽ}zChBM2&c� Ѭm;MSAa5O�;�ڬ0izT� ;$}v馟h4DDDFI4-4&�A�"""� �!A�-4R� jA!T� L�5�ӆj�0iMU""$`DHFN"&1L`�"DATѨ�1 � �dGL���>�0"" B"$]lDDDDDb?�����Џ;GX27�MPD)� CʆmmAs1ṕ3�0D�5L&iݠt�$�j�%D3�!7k�A斩 Ʉi� 4� .�(AqR%a�=5�k�vA�2/DKj}�QF� &}jm_[]ii릚i$oCJ�?�%�'dHQȐ=?�?DC�m'q�}oߤ�>RK�"3�� D2�!�!2$�<4΂kO�&zа�9�z0AB`�g�L � D@26<�j͝yBf2Dx�55jH%�;MT֞�; v�ji� 3@D!�!H�`CA� �H|f"tf0uiD�"C:#!yuʱJ\`"dyl'iaUN�0� F'xA}Cz ���-zA~| !`�A4!OM0�12�#9q l) B�6�&6!vֈ͎t4SNU;OO ��� �9S"G�a"?A ��;�:ZG#��!(-y&i1ED#Uj�_ku}_t�:M�:O]= ¾��=?Z7Aӄ7"�'Ds"EB"L�=;RTy��bպMWԂ鴛�õS��)Rj+iz_�a9���~�>5z���㧤�W5׍Bk�-_��:z�_[{NpA�l�v_tz_H� �Oi~:"?8 !��aCq_� �.�����A΀�� ֞CX��[׸-{!�.u ��� �_C ^_l_"?�GaGa������W�3 �?[A��c�T�wD= �?�"O�nK޿�Aރl5ՇoJE"��M��?D�"I�O�&�߫נom~cuJ �%��z~Dh{�a<�1뭥�#1F ��!��.� ��rC z�%�W�/@~�PW�`]�.�^O��5�_�!u�VgOum[_uÔ]]kk��z�_�m=zO^� smo_>ᅦTAv�!ﴛ_�0յﰽݫi_|5�k{_�ika4EߺiC>�8n0�#տl.� }viiZW�kyVI]:wIo�iխw6>0IV �a-a{� Zk GajL4mBik�궶�߯c :�b)�c \28]_6�� m� p۰�; öFcm�ݰamw a 6-bضÆ� [m�-PCh4 iڢ@ O׻M5XjAqazi�$ ""!hq�M ND�&+]a;аj�0�50� M5[ iNHDDDDDDDE� "&1 "H�M �4AM2�� 0Aaih2+iaq_B""T) 0B""B{!� %�(d�9h"SXAQ� �3 �8� bDCTr��V,��ثO]U�-SA�A�ؒwldzRlSZT�2%FWQʫfwZM4fXveTSH�kߧ~;*�=4S� U$^f�_^/+K�_ԏkJůޫ��-�#I�D_l'�{#�6Hڧx' �#W�I�뮟�=]WoO�<&zm;ӫӤ�6xOO_uu{��5_x6OvVtzS}==�֯KDcO{M}`t[uu{|6B:�8`�0|0�"k ﴛ ktx@�`[KVZ_NݤZwר�7)aب�+�*>V+�a�CI� ,4_�aa]CVB^^[am[\�3�UM}mSM{q�Ƕ|lR�qLV܅u �.X{� $�[ i&ka4OTӫib��icz�"- aB *�!8&N� 4�� M;M4MSMWM4׻Mm;];�%��8!+`��0�4� �F:�A�a44h4OA :ii�4ݬ4�;M5ƄhTDDDDFRVH�!!�"B� `��2!r3�4"NZjA�Xi4Ai 'iKA]|qDDDD8:�kDń@aahC�$1�aU/�DDDDDdDH�d����\0Ulrkf�2؅ L=" .e5�8� 䵖� �diHN�4ӐPQ20A�"+,� &H#�5 eCJAFaA�vi�2Xh__N֭{vMU0OCM~� ]5UM5{�AIE֚i֪���'�#�"UD\�&M7~�})A�,&�>�� Oi3&FA�#FU]8P�:MA&ҺE NA� dDx`�5$g0D8tb�Kh�{K[Pp�*i� v i� :�A�\T0A�]�5D�:eYb$Ij�TjyЈB&4)d+AJɽn��N�L ���4AAɋ0D�� [T҂ mIj܁�!� � D&�� PA� C�+lA &Fnii8Z�&kw4SA���2�3hX A�,!aaL�+�i� .h*�MS_ ��7/l&M5L&0za?� �}�:uhMH~GB]K%DvKB:���/�/]U44�;N�/&^A�i^� "L�< �s�-�K�mqND[a܄CR$;�m46�{V��&� MMӯH �xMStfUHxA�k�"E}�/�2��2�5^ՅO_�{%Ӥ�?~Pj�'~F;�����=7�->:xA�;��� �+�Zt� t_^Vz.ڭ^Zۄu a � �!zCk_c~O��셺�Oa�'ID�3cCߏ�i|Z'4C�!���_BB�kc]�ׅ�P?��UL� Co �ـHV�_ ��Ph/#�� ׯOᏯ�/}d:O_F �=_k��m��/w���JI{GDy/�ߦݯ�/����I,�/~�(O�"Е} 9X�s���a��_�,/uuU��#� EA##� �� u_Hw�H�TdL���hN��w�I�ҿ$K�?_�wk�u�/��&'Ԍ�-ֶ�[mo__A��$Zki{_K}�m?��5ڰv׵�DGi�vm���_�Hg �sR!�²[a~�/[ � �'붿k{k{k�v���AZ�튯lJ*ڶmzx� l% .[K:=� �jM~Vֺm �m�;möa� �0űmm�m��Ȑ�GdKm�m� vv� &m01EödKl6�� �1DmD^l;_�5Nz�zbcob�)b>�V*8a�,lS� 0UPzavA#T� iO�=4׿��m4׵S[vB"%�4CB 4ІT00�4ݐq�ik [�;Av��e!Φh0DA�0A Zaaiih5M;M; L&Oh={L'�"""Tb$�B""""F`�0AD0LAd1UPHA�  h4�0A%�0�du*q ! �qGh0N� E;DGH5}մut+�K=:MZH5AMUzd$�3 VKlS[Vu]|[$i_KO;"�-]?����6+gck��,lBadGb�5F)PiLe\VmS���  4�PHAAk"̈́" �'28R`BB .K# Rc#�!Y�*_A� 0� � &jBC0MPN AA�0�? A�8R`jC�kLCk8@yhْ#초k8R;5Q𫦚ia;&i�-< д�,zj�" 8`A�;:��L�- � hC�"6!N$H�( D�2vC� q�8n�JiݦL&xMm4~Avń8i�h8�;`�!ޘAC� șDK�5"y!h6Hz馚i連4PL&� #� iim'zty)N"~~ԎxA�CKtv��a/!!ZZ~k�4iz}zzvMAO"s���$�B3)�&4BCZ"D[�"c�--r=QH�q�'ڧ}� ]7AEny"tA��2�A� Lh'�}���E@� Dƈ�ȳ"�4E�/i<<0�lzkm^^�]OOSOOOO"� ��< 'D^��g܌J-Q�8u+յ5o:�O^M֕�>==^Mz�jWaM{�*Wֿ �� }8}u]zoaiBbmttkpU�0_O^wX��a� /�~�pbl?` H C�'rcY�.+iG EYEW�t-�3� �02*&��;x�_qVŤn"�Dl!�!�3RDP"2deɎ}HrTj2Ry��#�Ou~L&aw�C#AAhXAB� aHf&ECLB'š �y�!2$ ReE tFugf�* Duh�K� g%L*i�8i݄� M Th^ A�ł =ZiA��C �!N�|�B�5H`�5� αϰC. GA`�=~E0�B�+DGzz!wiN.� �:?k UBhC:UB� 4A�KNȆzDGpDL�#�"D[w#�!�#ꝅ[N�? zN״a| �-MSȴ'<oA�2nK�7"p#mm�%�92$5 )�:�ӅM?N�0'Z�7^�7 ߦROL �H7A�Ф_S�"@� K�!��4׳尿֡&ɠ�;P}�#ͭ�^�<*�tGGl'^E� �̡hv�p��>/�jzjzդ]�:$]{� ڮZO�� _B[�5 ]�u�kI^}t~u�vCߝA?sxu��k[뱪u[_O�cy�_�'FA �i��?��zu� K�XVg�VAd0��GEsC�d:Mگ�c_Z:K~k�x_���anBvA�n|��� נ؟Ho� ��� �_[Ap�$� �o�ˑ�DI�� \� �_aC��u�/�ixK]�0}z_0\?���"K � B�_��_�}���$}s}~V#E_Q/�)5F-ߺWB�>0w��Ny~/>�w[�w��D`�r$]/�z� |�'~���ҵ�"=;�_����/� ܆xX}kkM�}MV�_M��]��u_�?~F7C�7~z{a��m�/[apL0l;aml0m�6m6� a� mnmal6mm>mm� vavmamöaݶ�q|2J8i\5ca]m&KK;W[K߶Zpmw��=�]U^^_qQ{Q[(X`X`� .� !�; �k +i7_JB�,'};ӵ�➔g+6;�+aX�PU� v�Gk�H�k|0dh5#[\�AkvkzoB�>}U�k�L� Xae`M0viOT[kizk[[[5M;{^~Ke,�X!a1NhT�jjNT�%�4�MSXk~kߦ4׵SNQ-X-L 22�N##h0Aqih0�!!!4amASOa>[E‘~oaZ"dCKBCM� UTzi�IiZtz}k~A=t�'A�4-��'i � E<'�<~�">�&턈܋��"ǿȓ%<%D\-{7[{ӫt5_ZAiuTH>�<6� ӵ�=5<#3I�0h�=<'AT�: St�/N�zۡ�5�_tmnص__uNI~~��t� _���~�I�F? [a� �``#I__��Oe?h�/�Lm����xRpr@"�,0�נo�7���_Ap�--�# X�{���Ƞy -!� 򾾯 ? �2 ��_V�^¼�z[_@����:r&� BH�'�0Z^i)Ρ�Z\KY�\�:K�iHzW� s�?����0r*)N?�t�\�:�ҿ� �\�Ok�/�qVqTnr�_YK�mP��.L{ -}�/�ڶ�mS{�=>r �V �s�0Jc�aI[kvkkMm~ߵ�_i�kM{|TG6]Ȑ�[#�8`�Kl%ka{JҵҰXI­�wڦدר�)blSl|S +0a[I0_� X߇S -�|?�ڄ׵OTm;׽[tl8�6)qM>wQQLlUi� L"d<&TiwMPamoT�kzk馭i�f4u\0B!pD@��0acPd>&� H!!iM5]4a�4Mt{Bi4�4��I$""'TR1@�),>`C �"{F(`h0t 4�aNxka4~UA[Mm}TO�hDB"#0�\*"\d`ji �O;$0�i�ih0� Ih0B8� /b\""#da��uA/^׭k§�YWD4T��RdB�",�8r]0A�!3DGffMpVea�(;4� " l;(dU��2]f^� i�3E�5t@.J�=4H9Bd�,=4﫧鮖�&E�$]v�t7�!a��~�%OO�$O�DYF_�"^~( �Z^��AzfD�BdnW�_�}dB  Y ���/.!#<)Ze@񓊑 iD�']� &iq?Kk"  PhY�L�A�CC�'$�!�� RHFT�� [c� ' 'а8@� ͝ aHd8��vG j A�!N=b&F)�$eXP\�!sXCP@`�!l� ^}�2\vym;M}4MU4PB[�A|CALh2Bp` ΁��a4L&0TB��?N�!� M\\�!A]7O�4}:M}}:�'xAM �A�� =;Hah#B�9ŭk!-�\�)V{Ikl==mtvi�{T'NJy�9� ��$ o"GTl0�xr.XRzl&m9N.�/�!k~^j�K�6u}iI&A龡z?�: ڑ}ȽiA��!D+�[hnB 6P/�_ˣ�D\r$}=UO!S[OvzwT`tNv�< �wA?�$�:N���?�:֞>Z____l.u��0{Z~}�+Z�*'VrV�-krc�]�;k־� }6]?O^>T� bm/In=��W�� Y���?@|U��W�W��=~�/�a�=~@.����H>Ϡ���^_�Ap�3 T{Y5�q��/#l�6_�I}x_� ? ~�N�_~j: 샎QV� #/���%� W_��r _����6�_?�~!�R�O"��&�R-�5��"|/U���$�Gi}7oH�E�5�`~X4?z� Z^Az{�դWma+ j�.�;�mz^ 붿چ[[M1^ty[Ll|;Kv.� 6 k�M]u�۵V[MSWL~ڴ��w�}� 1W`Uxmcaյ� WD m+i^�5� ia4w�W6I�+�?�*)�=�> 1C4L� xA CNU5^�~Ӷ;[��4""$a5LJ$! *|XMl&!N5M2Ӱ�;�4߭kM;�5 e� "\a�" Љ �0�$�!5A�MS iӲ_�M2=ޚiDD� DJt"""%>!�"�� 2�C�M4UL ���aad[M2�!jA�`�""""jb'\C'�&PA�)CDMfD��@CDM� �4�aG}Qm2C2[f](DxڮߌpB |�()�8O}ِםM4™%E`&AUӵL&IB U2A__R�-,z�ׯAikZ⾿_ PZ�#�� �(� ,J$y+^Uu� pH"!histu�9&� f2*H�&eY�"sU=wLi�A0�:�!A�! jCe�� qB $gFU1� � Q��"}̄zkTד;O\(M4a�vMBhCA 0C ЂhXA��ѓu!�2Hk� I�1t�RduDQ!;025� DJmIjqMuNL'¨L&M< �4� � `�: H!h0PD=�4e�!�5�!Qah��%5T�4UUMm=4Ow� 4аi vv(4BY5 GDH!n�"D\DKڢ.>M4B�(R*�'a=PvNh?a�/�7"N�a6���;"�qtD�!/"�GGG�#}D_Hm�!2HujNVY tMj�4AA�::NOT}� � � �E�"# D\�$GEH�EN�0ȗE5^I;֓I=��:�=i>�=�'�.�'ʾ#2'�'hٶB?Ka�,v_ %i0j�0�0�5~k��0�4TOOӻn?)� � lp`ӦXV� iMn�4� wh4k}Mwj?cc�b���$􊥞!aE� iӑ#d=� � &kiMN�v�릷Ȳ""!� ��;`�0A�"�0�%PB!h4 iN�5 k� ;OL㮶Ml�=i"""&DDDDJqAX2(h0� #P�;!G ; � a3T VӰNli�BgpB"!CC b�1 &R0A�DDDD_^�B""""""""d܂h�.q"H�^BBaH%ΔCC.R�{#{2L� ٠k��0iNDAg�$ڡ2�23`DDC l]G2 �8��ir3\�'h�$.%`VG_#�;"#G ږdDpp�#p�r8 Uɹ\j6HhJDM %�96+ mV,L~�$3񿳾�!El�.FR@�!GGeB�&�&el ɆA� 6XD p�"cO"aN� 5 7j�v]>AR7M7�z}_�'NU;�D^h�+#� Lv!.Gr\�a7E�|Z�Z fiz{K^n'�7No�umu~�_l-kU+�4)).]~~i9Wkt΍Z��6�"��. kv@�:�~pEQk�&C[u^Gk��pޤ�C�&�¯kӴ/U]Wu'O�"[aLȽDH�'�gG\�_m�0XA���: [P?]ւjT\D~[ICꞽ-*NU!K!.M\-]޻յKzI8a< k� .~�% PU�8K��8/^�%�?_�"Ix.�� ?K/A/�CoQ�ZD0?�z��[�{�'�>D��w_mt�T�zߴ^C-aBVvml8my;xaðml˄am� ox�V~%V}ﶾj] �[[Jm%Ϝ0iyH[ i60>ҰD�*�3�?MQ�#ئD /lՊD� AF*kӧ�)+�)R3޽[W�>a;N zMSA^UIoŢ*C 0A�;M5Xv iTN$`C L�@� ę ! �dCDDDD3 DDRMH@DqA��D�.DH1� "erVAB�;&9:a+�#p\z@�0伕� >Z( � ��|TJ+ ^qKoDDDD_z BVd�+(�d�: �6_#�8B"""#ڂiaqӂ$�!Ph���7Y<,@Q @H�e�,-aG����ɰB8�؀r8��)]<2�Gς�1PDs#wB"""""""A�4�Rrc� �T"q f9@Aʂ8Q)Qr#6$DDDG������-•:pR�Df$dD^� �jGqN�2�0b � ��0�0Aa`�*BA�!IM� m2MLS#Wt� a4v*l`�~� 4�2S�߮V�#A$8PvֿȶE�6~�8�q%D~ntp�AEΰ{P�OXZI�:�7�^5I�!nje_yakV�_DDJ2@�!�e�# Rz�2ܕ$Q�1� FFWdIЇ� .!�@%{�Zz"Bu�Ze�A�D9vG D0ȉȕD*1YP�& 3X�b&k؄h0^alt�UAAa0� �0@!PD zr�"g!u"+e;"BgAH4x�!S��'ki'iܓ�4�'~Ai &k�BA0A�!�e� �;LXPTW�܄�&5�.M=Bz�aWMS� BvL zww*�?�/d1XO�3�/�[Ӣ/:ƃ녩;DGr]\ֈ#�.9 Ew�v#�0M[M�; Ɓ7MBL' Q�6� >6CGGN�� 莟A6�<* Ȝ��;r0A�"E�!^�*zKk�=DN�Ni=>OZWI_z�:}֩zt��1AA��"3FpA�^ya"�!/agi�=B3/a�{I~Vv �O]t�? >_AO� GF���$Ӵol=~/oPa��=>ISNu�_tO� w�{6 Mta� �azm%�wߧ�ڿIwzK�zv@[aطmb{Ś�6$�dZ6nۋl2�F^ml0Mmvml6ۆl0l7mmvn�܋w#FEF_�0r�nŧD ��:Ou�~joZ]n� /�|󯮫�"\>�/���;I_�ᐣ_^o�n?'?UzH?_�/\�'App``7 n�� �(�$_�^I�0uo�/Ɔz!}�Zj�}�q�$Go~|7��O�-8��$;K#��e?΢HA���u�/DJy#c+IW?Cn{�Z�Ȕ>d'�u�o� iv�J�!$?luL��:=mw_nA7��ߐ��ǽ/UM=']:�+i8]'I_M�?�$?|m;zu��!خa&J�Zښ~V�5m~oDkivuR��mu� ㊎�L��8s $(amL X`iu!�<0V�8avVa+�+kvin] ]�1Li߱�;Llm¬4§ ;�,ti�kjN~Wcc~`�4@�'Y+0� D MVi4a0MMi�UMSOM}kh5�i$l�51!1 � ka "!�BE8aBh0�ӆ"D4Ԃkh4�'ޚjA��ė2O Mq+b"""8`䠵g`D�B$0i�"v� $-��Q 0ADqqHшa �+,2�%�-Rm+־DDDU�_�"lP.�5ch~)ZM>=A¨O e0�#)FW T�e]\CE)!�#\T�CFɐ�B@fyS6~� `Mr-,4y�SoOvV4Ӵ�*TMB���/j_'^A~�5d�}'Nbز:A'^kAHA B0SpHF ̇G4JA�1!|�/[A�pXAA„ 9 �!8Q4B�5SFC7`A�P3�"Bd��0W+&a-� �4a4! Ӈ&@Bg+D3xM0� ІB@s@t!CB�'W Y6SK$�dlCD�I8æTqi�0�C�c�'�;N�4� A� ��BBq^H `Aa�DyӄNolhV�>�tkޚi�U4-? ڄAN� :"B[%DK� /�D_�#MT�/ǤD�"E}:z!-w]5�?NT�:nm'Mi7#70Ⱦ� �"]��7EAA�hD�:rB[C:Gvէj>ti$LNNzB ȿanO=5�O:!&E�/SD\kah�H�v�/d+Dkw <3X\�O_v=Jz:My��"�"�"/�ApAGK__�^�֖�>zWKڠOO�MӤOONzuEB{J�a[U{إu�7OMO^�:�Wp�Z��']?c�p[�j~�lkW`g_�;��p� 0�`ե~�_W�a���" g_dJ]D:W0 @�A�/�9?�_����"F�#��/�/ῊChG�_��+Ȯ`�|s��_��W�r?��_/_�&z�D� ;,���� �P_��4kֿ���quw�S�8_נֿȓF ԃi�ע<_�ᆿ__Ϋ����|���j w�*�!;�@���yVo�7�gE~�_gD߯_6Kк|�^k�ޫ�8W�vӵ[^_z���y��ki?%u~_[Kmm{a/�;K^[_�_�;!�=��=a� /i2�5k0�5װ�#յ�&n]n�^?bb�8Ru� O�V*6pI�6 � ]u� % }VI{vk�6;o�{N{��)�%�0�0NKmd-AkU~Ǿ׵lU4�*:V+� :HNdP+ �)� 4 SMn� 4� |5_uM8i�){إ�0ױMpQ�DX!h�M4TL§Nh28�a XaU }޽i߈U1�"CL&8dA�0DDL&C Bh0PL&[!�&�u^Ӱk�Z D|2$AI�# Ȗ� B !�Ӱi a�5q�/� �: l! }b"8t"##GCMqᄭti@Ja5 Y�.Uơ3FBțs_i�2eI�7};�2Z_2$�%&`Y3kkeEi]}�U�m*_��0Ǯ=zuLe�(�'Qp��3荒Z�"��zz�:�Z� 4M=BDxN��<ϧ~�9ȽE�!֞~iX�%� �z"Bs �.:�2{PO_�?m%O ߵI�yAڐAވڤD�'�&�H FeA�1"{�ĉ� jEc_SOAtu �Z>9;Z ڦw}aWL �oFB#A?�/G�yȝj?5O�=$O�O)xkU�+D=nI4j Ӳ]>~t~?1}!z�U�0�k l6� {5m �mmmm� va7m�՛h6ۻm=ېl6npm� [m� ; {�HU^%jo^^HC��x�C_{"k?p_޿4 �1|�!�1Aa�Q��!5^]ou_� UN*a�[�߯�}�AG[-)�&�!R:_A/�'�6��"Q!�_V�=?�$.O��_}tO_r!& !N~�aa߇}�_��-�Ce>B�'!?�ܒ>�/{r�Yp_�/]�4,�;zI`w��ߤC뷍{j� uÆ!�o�7�7�u�tSPCO�k~�azt�|�/gO[U/{vCW�On�{[!�)l%u�8�?��![ꞯH=~��W_��y� -�m�a-_[_k6^iZ_qoب�8q}HG^Ok~TP5Wjڶo�0mpJ�ic%=5k|4CcK�� i[[]mo-m5M;�m5?{�>>.S_[L|it}a(i2#^մmv_38i�0wi�i&)zi� t�5�qLq{!#qW�0� � � aVOdGva4iݧ5^M;U2� 4"|Mka=S h;[ |4 h0MB‘�j4M;MS_q%�".ti+L' PA�!�B'R"D[��`B iph4TM4=R (� F""""#�6""H�&B &ENLPkt>""$U� Q5K�![S DF 6�5�jB_Ua4�2M C Zb(��������������������������������������� endstream endobj 10 0 obj <>stream Hd����zy�8� >sR�hF^#y QG#Oç�==o/ϧ�;c�_mӷK�v|~_oo~y>}~W��=|z>�{O݇q~�?�>Ï�?o+~�~;%zΏx�w;>lp�?�(O?{wٸ^ PZUuTGu^5P5FjFDMԤU PjVjUmFmک]uPuNNE]E5�|| �_#_k��|| �_#_k��|| �_#_k��|| �_#_k�5Z||-�_+_kZ||-�_+_kZ||-�_+_kZ||-�_+_ku�:||�_'_uu�:||�_'_uu�:||�_'_uu�:||�_'_uz||=�_/_z||=�_/_z||=�_/_z||=�_/_� �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� ��KG�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�z�� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6|ۯ�\t�;]��~~߅ww�;]��~~߅ww�;]��~~߅ww�;]��~~߅w߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|�?|�x<�o~��{ݎio_/};�~� endstream endobj 11 0 obj <>stream H\͎0� gn�&m�ż}}.dzEg|n||�1bnhxsݐ M2�4,Ie~5�t}}zzh?�&Ymn ״�6xOa1V�.<uMϻd� coS\טU�Mն�,�k[\Zy;�6�@S`GSI�=^�AP�$(�^VBpQ FHh ڿT�T�T�T�T�T�T�T�T�T�T�T�T�T�T�TQE!lzΪ�:@�ց�$;(Kt�(K�ʒH;"eIw(�,V{t#a]�t#NvЍAH�n$,rx\%, �(ټT�={�mI~+GA^a9K�˯9^�[9Qg/W�<{{HWQ_?=s�<&� '� yNLƤ .Nnot'�2e0tez endstream endobj 12 0 obj <>stream H\0E��3�_gX�.ŴU�!MRi�2}�"WF�'�_}7�4cM�m ќ�38ta^IK=fy:||rvY�3-^�<|o܅}4Mlĩ~xǷxl~Yx~o�%\Ir�04�:�!Nuڽٵ>}�)6˙S�7�'f�#p l6 <<)�%�*P ��A'� ��'� (�4 D@K� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (�*Jfs�+�(s T�!l(K⾃$MN�$,�,#PDzGA@YU�ޣ�  g7n$, t#vx�=F~u6(bJll��y[uR.`/k�{I8,G˯@^~-GɞZN^^^rK"^^G ̉r�.~*ܦ)�/𓴪>~LqyʤO}�+��7dL endstream endobj 13 0 obj <>stream H\͎0� gL7YGM�=1&B"d1o_� v�#F>_??~1�Nq1]?s]s/�M2 ͔8vWSUY�#-ޖ��4/}h?�6vYmn܏_�7xOK+ׅ�/��}BԄ87�%ff̹ӛ�]['(��;OO � �  �%A'� 4�g� (�� D@G� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (�* fsV\pֹJp� �%AYΦ '@Y^vPD� (K"@@Ye�ޣ�  gwn$,F"t#a{Ѝl.aQG楪[omK[9 �\�#%^~-pXʁV={�*ohݳDz�198\8fTsa2(erqJc|u�)�>Y�>f, endstream endobj 14 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 15 0 obj <>stream /Artifact <>BDC q 610 0 0 796 0 0 cm /Im0 Do Q EMC BT /Artifact <>BDC 0 g 1 i /T1_0 1 Tf 0 Tc 0 Tw 0 Ts 100 Tz 3 Tr 13.1 0 0 13.1 304.8386 717.1 Tm (4\001 )Tj EMC /P <>BDC /C0_0 1 Tf 5.5636 0 0 9.6 71.62 690.94 Tm <005200650063006F006E00630069007E0069006E0067>Tj /T1_1 1 Tf ( )Tj /T1_2 1 Tf 0.0414 Tc 11.8 0 0 11.8 137.0778 690.94 Tm (the )Tj 0.0115 Tc 1.843 0 Td (Statement )Tj 0.05 Tc 12.5296 0 0 11.8 216.6952 690.94 Tm (of )Tj 0.0047 Tc 11.8 0 0 11.8 230.9469 690.94 Tm (Procedural )Tj -0.0067 Tc 5.227 0 Td (Rules )Tj -0.0015 Tc 2.85 0 Td (with )Tj 0.0007 Tc 2.131 0 Td (the )Tj -0.0242 Tc 1.747 0 Td (IRM )Tj -0.0074 Tc 2.102 0 Td (will )Tj 0.0005 Tc 1.73 0 Td (help )Tj 0.0076 Tc 2.205 0 Td (ensure )Tj 0.0031 Tc 3.402 0 Td (that )Tj 0.0023 Tc -34.948 -1.2 Td (appeal )Tj 0.0305 Tc 3.367 0 Td (meetings )Tj 0.0027 Tc 4.597 0 Td (regarding )Tj 0.0007 Tc 4.59 0 Td (the )Tj 0.0111 Tc 1.744 0 Td (assessment )Tj 0.0423 Tc 5.716 0 Td (of )Tj 0.0044 Tc 1.14 0 Td (section )Tj -0.0076 Tc 3.557 0 Td (6702 )Tj 0.0047 Tc 2.534 0 Td (penalties )Tj 0.0011 Tc 4.382 0 Td (are )Tj 0.0042 Tc 1.781 0 Td (uniformly )Tj 0.0012 Tc -33.409 -1.2 Td (available, )Tj 0.032 Tc 4.617 0 Td (and )Tj 0.0243 Tc 2.115 0 Td (at )Tj -0.0094 Tc 1.145 0 Td (the )Tj 0.0258 Tc 1.664 0 Td (same )Tj -0.0106 Tc 2.851 0 Td (time, )Tj -0.0074 Tc 2.506 0 Td (will )Tj 0.0084 Tc 1.669 0 Td (publicize )Tj 0.0031 Tc 4.286 0 Td (that )Tj 0.0034 Tc 2.02 0 Td (reasonable )Tj 0.018 Tc 5.276 0 Td (cause )Tj 0.0134 Tc 3.052 0 Td (does )Tj 0.0071 Tc 2.533 0 Td (not )Tj -0.009 Tc 1.708 0 Td (provide )Tj 0.0007 Tc -35.45 -1.18 Td (legal )Tj 0.0226 Tc 2.392 0 Td (justification )Tj 0.0234 Tc 5.536 0 Td (for )Tj 0.0032 Tc 1.517 0 Td (abating )Tj 0.027 Tc 3.642 0 Td (or )Tj 0.001 Tc 1.221 0 Td (settling )Tj 0 Tc 3.517 0 Td (a )Tj -0.0023 Tc 0.856 0 Td (section )Tj -0.0008 Tc 3.517 0 Td (6702 )Tj -0.0044 Tc 2.575 0 Td (penalty. )Tj EMC /LI_Label <>BDC -0.0306 Tc -24.755 -2.359 Td (B. )Tj EMC /LI_Title <>BDC 0.0104 Tc 1.548 0 Td (Authority )Tj 0.05 Tc 12.3351 0 0 11.9 140.6749 620.86 Tm (to )Tj 0.0101 Tc 11.8 0 0 11.8 155.4437 620.86 Tm (Challenge )Tj 0.008 Tc 4.897 0 Td (Appeals )Tj EMC /P <>BDC 0.0126 Tc -12.061 -2.4 Td (As )Tj 0.0142 Tc 1.526 0 Td (previously )Tj 0.0063 Tc 5.003 0 Td (mentioned, )Tj -0.0094 Tc 5.364 0 Td (the )Tj 0.0056 Tc 1.719 0 Td (Code )Tj 0.0066 Tc 2.73 0 Td (does )Tj 0.0173 Tc 2.513 0 Td (not )Tj 0.0076 Tc 1.697 0 Td (authorize )Tj -0.0094 Tc 4.5 0 Td (the )Tj 0.0151 Tc 1.703 0 Td (abatement )Tj 0.05 Tc 11.9728 0 0 11.8 447.1008 592.54 Tm (of )Tj -0.0094 Tc 11.8 0 0 11.8 460.5978 592.54 Tm (the )Tj -0.0023 Tc 1.705 0 Td (section )Tj -0.0008 Tc -34.721 -1.2 Td (6702 )Tj 0.0173 Tc 2.575 0 Td (penalty )Tj 0.0073 Tc 3.671 0 Td (on )Tj 0.0062 Tc 1.485 0 Td (grounds )Tj 0.05 Tc 12.2512 0 0 11.8 209.018 578.38 Tm (of )Tj 0.0057 Tc 11.8 0 0 11.8 223.0701 578.38 Tm (reasonable )Tj 0.0028 Tc 5.316 0 Td (cause )Tj 0.027 Tc 3.012 0 Td (or )Tj 0.0057 Tc 1.211 0 Td (reasonable )Tj 0.0008 Tc 5.329 0 Td (basis. )Tj 0.0054 Tc 3.293 0 Td (Because )Tj -0.0011 Tc 4.242 0 Td (any )Tj 0.0151 Tc -35.288 -1.18 Td (abatement )Tj 0.0403 Tc 5.177 0 Td (made )Tj -0.0333 Tc 2.959 0 Td (on )Tj -0.0056 Tc 1.424 0 Td (such )Tj 0 Tc 2.459 0 Td (a )Tj 0.0041 Tc 0.845 0 Td (basis )Tj 0.0037 Tc 2.663 0 Td (would )Tj -0.035 Tc 11.7111 0 0 11.8 289.5501 564.46 Tm (be )Tj 0.0052 Tc 11.8 0 0 11.8 306.3536 564.46 Tm (unauthorized )Tj 0.05 Tc 11.8418 0 0 11.8 378.5876 564.46 Tm (by )Tj -0.0002 Tc 11.8 0 0 11.8 395.5111 564.46 Tm (statute, )Tj 0.0064 Tc 3.629 0 Td (we )Tj -0.0022 Tc 1.618 0 Td (do )Tj 0.0071 Tc 1.435 0 Td (not )Tj -0.0007 Tc 1.688 0 Td (believe )Tj 0.0099 Tc -35.884 -1.2 Td (that )Tj 0 Tc 2.008 0 Td (a )Tj 0.0279 Tc 0.856 0 Td (settlement )Tj 0.0028 Tc 5.176 0 Td (providing )Tj 0.0132 Tc 4.41 0 Td (for )Tj -0.0056 Tc 1.519 0 Td (such )Tj -0.035 Tc 11.6178 0 0 11.8 264.6941 550.3 Tm (an )Tj 0.0075 Tc 11.8 0 0 11.8 281.4921 550.3 Tm (abatement )Tj -0.0014 Tc 5.095 0 Td (would )Tj -0.0225 Tc 2.971 0 Td (be )Tj 0.0002 Tc 1.424 0 Td (binding )Tj -0.0333 Tc 3.569 0 Td (on )Tj 0.0007 Tc 1.428 0 Td (the )Tj 0.0111 Tc 1.704 0 Td (government )Tj 0.0037 Tc -34.016 -1.2 Td (unless )Tj -0.0113 Tc 3.233 0 Td (it )Tj 0.0312 Tc 0.792 0 Td (were )Tj -0.0259 Tc 2.645 0 Td (in )Tj -0.0094 Tc 1.093 0 Td (the )Tj -0.0045 Tc 1.691 0 Td (form )Tj 0.0423 Tc 2.372 0 Td (of )Tj 0 Tc 1.138 0 Td (a )Tj 0.0024 Tc 0.853 0 Td (closing )Tj 0.0035 Tc 3.479 0 Td (agreement. )Tj -0.011 Tc 5.779 0 Td (It )Tj -0.0309 Tc 0.842 0 Td (is )Tj 0.0015 Tc 0.997 0 Td (possible, )Tj 0.0046 Tc 4.332 0 Td (however, )Tj 0.0099 Tc 4.448 0 Td (that )Tj -0.0053 Tc 1.989 0 Td (given )Tj -0.0094 Tc 2.709 0 Td (the )Tj 0.0045 Tc -38.438 -1.18 Td (facts )Tj 0.0423 Tc 2.474 0 Td (of )Tj 0 Tc 1.158 0 Td (a )Tj 0.0236 Tc 0.866 0 Td (particular )Tj -0.0088 Tc 4.625 0 Td (case, )Tj 0.0019 Tc 2.732 0 Td (there )Tj 0.0139 Tc 2.65 0 Td (might )Tj -0.0022 Tc 2.787 0 Td (be )Tj -0.0309 Tc 1.433 0 Td (an )Tj 0.009 Tc 1.403 0 Td (alternative )Tj -0.0074 Tc 5.015 0 Td (basis, )Tj 0.0022 Tc 2.927 0 Td (within )Tj 0.0007 Tc 2.924 0 Td (the )Tj 0.0178 Tc 1.688 0 Td (terms )Tj 0.0423 Tc 2.883 0 Td (of )Tj -0.0094 Tc 1.123 0 Td (the )Tj -0.0031 Tc -36.655 -1.18 Td (statute, )Tj 0.0234 Tc 3.627 0 Td (for )Tj 0 Tc 1.517 0 Td (a )Tj 0.0166 Tc 0.895 0 Td (determination )Tj 0.0099 Tc 6.574 0 Td (that )Tj -0.0094 Tc 2.014 0 Td (the )Tj 0.0071 Tc 1.735 0 Td (penalty )Tj -0.0034 Tc 3.57 0 Td (should )Tj -0.003 Tc 3.305 0 Td (not )Tj -0.035 Tc 11.7111 0 0 11.8 365.3901 508.3 Tm (be )Tj 0.0016 Tc 11.8 0 0 11.8 382.1849 508.3 Tm (imposed. )Tj EMC /P <>BDC /T1_0 1 Tf 0 Tc 7.9 0 0 7.9 70.3691 130.54 Tm (2 )Tj /T1_2 1 Tf -0.0002 Tc 11.8 0 0 11.8 80.897 130.54 Tm (The )Tj 0.0249 Tc 2.306 0 Td (Appeals )Tj 0.0111 Tc 4.085 0 Td (Division )Tj 0.0098 Tc 3.908 0 Td (is )Tj 0 Tc 1.026 0 Td (a )Tj -0.035 Tc 11.0339 0 0 11.8 224.7093 130.54 Tm (fuHy )Tj 0.0123 Tc 11.8 0 0 11.8 249.9449 130.54 Tm (integrated )Tj -0.0087 Tc 4.85 0 Td (and )Tj 0.009 Tc 2.004 0 Td (independent )Tj 0.0045 Tc 5.895 0 Td (function )Tj -0.0055 Tc 3.888 0 Td (in )Tj 0.0158 Tc 1.107 0 Td (accordance )Tj -0.0015 Tc -32.98 -1.2 Td (with )Tj 0.001 Tc 2.107 0 Td (section )Tj -0.007 Tc 3.577 0 Td (1001 )Tj -0.035 Tc 10.2553 0 0 11.8 166.5248 116.38 Tm ('Of )Tj 0.0007 Tc 11.8 0 0 11.8 181.4778 116.38 Tm (the )Tj 0.0085 Tc 1.747 0 Td (IRS )Tj 0.0138 Tc 1.977 0 Td (Restructuring )Tj -0.0291 Tc 6.46 0 Td (and )Tj 0.0051 Tc 1.96 0 Td (Reform )Tj 0 Tc 3.644 0 Td (Act )Tj 0.0423 Tc 1.739 0 Td (of )Tj 0.0133 Tc 1.198 0 Td (1996 )Tj 0.0053 Tc 2.493 0 Td (with )Tj 0.0189 Tc 2.178 0 Td (its )Tj 0.0286 Tc 1.347 0 Td (Chief )Tj -0.0031 Tc -34.154 -1.18 Td (reporting )Tj -0.012 Tc 4.265 0 Td (to )Tj /T1_3 1 Tf 0.0175 Tc 12 0 0 12 134.2979 102.46 Tm (the )Tj /T1_2 1 Tf 0.0031 Tc 12.2 0 0 12.2 155.2031 102.46 Tm (Office )Tj 0.05 Tc 11.9728 0 0 11.8 191.0207 102.46 Tm (of )Tj -0.0094 Tc 11.8 0 0 11.8 204.7578 102.46 Tm (the )Tj 0.0207 Tc 1.699 0 Td (Commissioner )Tj 0.05 Tc 11.9728 0 0 11.8 305.9808 102.46 Tm (of )Tj -0.0005 Tc 11.8 0 0 11.8 319.9299 102.46 Tm (Internal )Tj -0.0059 Tc 3.706 0 Td (Revenue, )Tj 0.0071 Tc 4.641 0 Td (not )Tj 0.0109 Tc 1.703 0 Td (the )Tj 0.0226 Tc 1.719 0 Td (Commissioner )Tj -0.0018 Tc -32.944 -1.159 Td (directly. )Tj 0.0003 Tc 4.105 0 Td (See )Tj 0.0353 Tc 2.081 0 Td (T.O. )Tj -0.0012 Tc 2.476 0 Td (150-02, )Tj 0.0143 Tc 3.7 0 Td (Organization )Tj -0.0189 Tc 6.166 0 Td (and )Tj 0.0047 Tc 2 0 Td (Functions )Tj 0.0423 Tc 4.693 0 Td (of )Tj -0.0094 Tc 1.123 0 Td (the )Tj 0.0053 Tc 1.747 0 Td (Internal )Tj 0.0224 Tc 3.706 0 Td (Revenue )Tj 0.0019 Tc 4.485 0 Td (Service )Tj -0.0062 Tc -36.269 -1.18 Td (\(March )Tj 0.05 Tc 12.0867 0 0 11.8 110.5895 74.86 Tm (9,2001\); )Tj 0.0077 Tc 11.8 0 0 11.8 163.1911 74.86 Tm (see )Tj 0.0067 Tc 1.951 0 Td (also )Tj -0.005 Tc 2.22 0 Td (I.R.M. )Tj -0.0023 Tc 3.066 0 Td (1.1.7. )Tj EMC ET endstream endobj 16 0 obj <>]/Height 3319/Type/XObject>>stream -�˂�3i�l#Xi q �FY�p`S,Ffdp�#-G1ISdx3Ddؠ�6�G�������eX,�̇ A,�a�������������������������?���d�}:UH}/]/_u�a^[4�چ��������s#2Q$� 3񙝁�[�=zh25GO�;L �aPk�&TvwArl!^J�2P�.̐#IlfbC3zEӲveqsӎ;u�*Kt�*�� ~N�� }S^�~jd@SPʶTZfO�! �]X �z4�FEzvo#�=� h2@� �8*dJ?+�PBQ���Aa4B��D0rlSA� �ZB � �pJ��n��iN'�� xM ݄B� ��i2o��� ikXz;~ς��s|�j@ "#戃ڰᰭixA}�2!�8�!q�<�"C8�63P|�h� �!5"} 9r"g �fAnBsD^K�sjBDLl�*Hv�d;�!בM+�[� � i�4�A�0iXA�0� qkI'�#AhL:BxO0A�=jEkXPFcD~��UM;~ɏ�M4wծmN�.O[i7^JFt_k~_�}�Z�އz}.� >~㤝]&FrS�> w��muXK�;���}z~tJA="6�>? }v&Q�ș�dXm\j/�Cz�0_i��ޟ鶩~t��n^$R'i~EBx����_�5>ת�=}7V��OOM���/%�_\q+PV]?_�߾�=I���:� FO��Z���K�q__��O���$��ayY�! ='n�fڂ�zӅr?����*z_$_P1tf/!:�����!G�>����܊+�"!}_nd0&;�s~rc���?�N ~�(ottBN�*=^ko]��/�O룯 }�_�h�Zկ�n�ֿmu_mW�t��"߿D'=y +{��Ȣkh~A}8o֟�u'u��#V �|?סD(m/_an׻�'VC�Ȩب�{]�A=�{ Ȏ_~ڰ�+~� ~pPv��Dg����F �F�>�]?�8'aw� C\+A�� �}zgl�K i�XاݯدaK*Xa}=v�[޿Ok^}?׿M5�Momo)�>z�گ붿 k�t�5Vw�]�ko�^l%k݂mCaӴMUDih0xNL'wa?�?�^+d �6DDC""ԱhCJ�3Db!9ӡh0BA 2t~[Mu�1_�?{"""""R1�pa0zpM���kiw�/� D2MS5Nz}vk�L'ivkR爒"%B iΣ &CMSN"M5M5a5# 5L'v!"""""""""""""#BB$1D4�u pȍ��n2�+�3Ԛ�;Zwyk�rl�)^qyOӯ]3v0)@�Peuy �m m4Ad.M�OX�NiuAt�4M}�#أtO[�&�1␖B!�/m"-�k�" � A^6 "(ɒ@dB4" S�"Y�}A BӋ)�%y�!d�6 8m�6!�6;ŷ!�!@�bA!�"'"TE41`l6�6m>O�&v4״ &L �2ئc\HL FT�:k~RI[Z܋�mv4Gu׵�4M4hC3�"uȀ�=E! %Ȇlr�=`JA�DRSypDЮd1��,EA�<&Q�"[ks̡"$4yH~B[DXLh4� 4�&� T��0��<&A�A�0Ah0sA:==7AfPhH'N6�-�V�A)v�#wkh_N�M5Tm; ~^M~jzv~�&FONyh4N�%iOO�W�^z~�WI}�<&Q ja:� ~Gnׅ'�_}/+~?_�(M�0�xR::DDLpmhB^굑yȟDNjD^�<�׽GR�$v_[z��yIֵ߫xm�<1UV�m'~pv>�'�7A���;�/‘{C4t"]k-pa�MI==*O__Ӥ�O־?H'k�)�h���CPpPÆw_]r'4� յ�O^kUj� ����C��@qÐU�'{�ҦҿZ_����RpW�� r �?&��>z]/�=� B����� ?��/�:���æ Oz�Ï� �!J<}�$HL�"j��}:!{��Jo ��d��a����u@�CC\�7��쐴����a���aF}u8�Ak���!rF �"#d0���^l���k�:ZW�]�a(sPT���}/�8z v���C�Hw���:�# �7��0o�T�#CMQ?�mm+___T��3zsfu_1k$K~E��zPX`�_aau^°׿^䝦� ֺS��â)��v8DaAYǰ ._ku �iaZouOC�z�$^�~b�;اc\%�!C R'n޿� �}R[>t��ީߦ��66*Bkam~�]$r:_�]t_�ҿBii�!�NӱM?Wt�4X`�=Ka� �C^a_Rv`a2ӻM �<4��!oPdG�9@aæi��Vb☯c)cc�庫Jsv "SoUL&�0M0]4�ߴǵ�_GQ;>8"#"ӄв4^[0酲ѳS׆i�Ȭ\/+iAH2 l�av"fF?[~�e�2�,�gd,W.t���� �?�!-?��-w�Xkj?h� JOٝ,z�_��2{(�CE@B0DC��9h�� & �v�&�xD!�&M8k aC`�Cfl�TR��=jL&P&A�� P e O�O�Nvi�M4,AO0D!sr6h2�1H1sKY�$�#DEJjk]Eޚv{MZ"M;O ϰ8H�da�R� �!l"�!�1� P2�!�!�e8� š� d�H Dsګ�%E&Q0AL) -�%j�$4��N�q� a4!wCaha4� a@�*�dc�;!�Pw~zMl&i/MS]wTOդttZ�=4�?TӤ�ߧZukjk�&iPi~v^� ]wNo�" �D{R%B; (H�G�q�.9 UNEq�bJ�^�OAPFeA"A:< �>/9�<�"۹ �1D$z��.8VX_B|܉��� ~��w�z~O x]>H: �I�ya�Ⱦ[i'`��0qQG_ f���K�ם~�菛#~t�Dh�3Dj:Aq�#@/� " QC3d�jq� � t �8fHraC� � gpdJEg_5N�iڦ݄h;L �4AńB�!$0Da !wOMS�O� xONW�4," Aa0DP2a"�6�$UM7ں[MOAB�ra�!�!&�2@RDlJx؅8Ɉ�N�o#r됃C�!ᴝHM<&ziL � BhC^�,d`(Au�A���#�'`��(@F>R&X\D#w�&h;Uia�==�'u�7U'�h#1�"G oUM:`JN׻OtOO=[ tFI꾃/d#�.vho_MSzX��C �z�ꚧ�4Ds�% șDh� Z�}w�ZHcӤZO E&@c�� uN�mv*oz^n~At=�$�|��Ð�K{I�Sz � � N u_�?�]d&q�t�%t[Jj῭B��%� �X,� j]?}=D��0��_|'� ]��$� �?_�V~j �"O�����[��� z���;wR���B� T���_��!�z_��T%�H����m�?������A"F^�_^{_~��\�v��TF[��_�mk�7C�dc�_z"�B?mo[[i~[Jﴖ�ZU|�t��0�JB_ᄶB�í[ ��w�uO��W|hS�ڶ w jh;A5_!G�a� [[~]i�!mVO�0i�i�ئaULC 6^�;AF�$ #MS�i�4N{Tb[MkioX�*IX!h�(eXD� DHA�!|2  �ziiuDDDDDC"!�`h�!xikߓbGHB,!i�5&�!�L-[Lv�];�C0B!� ! a0Rpa4,OMm%�""""L%ڀX� [Tqp]]X�]u\Vi� IXM5CP�WQCaq���������8ކ[�+>(hL�3 Si�_2ՙ]ʦ�$a?�=§~�_{z!&WȨߵ� �ߠ�o�&?ϭ4x"(�2{R"ڳoQVd6Ch; � ˌh3 :\H�!@r�da΂I!UӸix��)hC, `C6)NQ(�7h;�;PKN!��B N&a7OR:[OӵL� wi�=AV�"'|�'A7�}__�:�#чx~k��׫k��[$~~Kmm+ݺ�U]\t�0gVBVֻK�^ZpjBa a~+V�^ҵ׿KO퍯㊫d$p]�_O�=5[_�1P׊M;[azvVꝏ{ EhE &i�#� ІPd uM>ԷS�"� M(a̖�"Rai� �0�MDDDqj�)+Aahq�3k�0�+W0�L*�Q��������aKu�2HfBj;,fV�62ӯA�4�+G~Dldi m� Ig`L* 7YNzH2�&e__�!xNi ��z��L�;R��%N!&aH�@��=D*qBDЯ&C*�#�7�?�/Aša2HefKD=H��BD(�$�!�� ڄ[ ZiAAA� )2B6. 0� Y]�#O_i�cNOAi &� g@Y�"e@!FWّm~�$tߴMW𚦩��MHiM: r;/�/�;6D�"�3Ȅ3�D� dPykFBAe@�1t苘Mԉv1�!D\K/�+=5Aiiq 8D6H�`;#�i�!\E�2�0�4!�!�!uh3le tE� '��7 �M�>R^� �-{5OOOOO�,'xM �!vL � l �]7T�Ziz�{M�/Q(EƬm6ڴӬ&ӋM5Ai_Mt�޻۪}w>t�mܔ/H}Z�ڴMW�5TӺݍz?O֗i6ӤN�?ԋ�"NN�"⠌�9 �zD\rz"ېA�$E�L+a�"idHr?��޿�߻I}It�=7Tt7M��>!� D MHIA�:̤OM7io�!mz�I�=�NOTI?Nz�'z�MWM�0�I}hi/Z!��+�_[ i�T��ҿ������ū�!�R$>Z���l}G��]���_^`%&�P_@�5�O�8jµ�ԋeU/�ICC�D�\^� _��w��AKA� ���_�9/�q�����1O�,!��A|+���_l}}_b��Z~Аא��;p_U�]�V�d_^y�?KkC�Z"���LW*�"�#�3�?�ﴽ?m}?k�?ӵ�$;ﳦ~uץg~_�D($G]avծ�mڶM�u�?�[�ioS_[aa/b_A�| [ fw{jڶuj�kVH?iz���Ȇi�*v6=a{aV) �0�0jkv߷Z뿯H}䇯ڭ[]uw~C#�1R]� kZkڶzv}n[LSM1{qG߰[� ~_p_텴VÙ�2NÐÇ v�Cۆܐ6�m�6 Æl6� 0Ų%maaamՆ\�8mdHma"۶0l0dLl;m`D4��Dp� ! Nu!d&-Aq�&�AG+㍸دwlmZ|q ЈvM0(iq_�^]{ߴ;T\DD0bIa�i�w骭_[M4�#""!�, �$؆EjݦP�;� q�2]h4�0눈�0' �p� Lh4P�MZi� v� B"&�"heP& "A:\.""""""#鯍G�-H�2)ńB}"#U M4� �;eytBPa4M�=5_U�"{�"�-�]rFRgh EO�� � �: u�'_O�}/��B[� �1c#ٶjxd Sq��$�H�v�pD�2�0e� C"�+�!FȤ2_8ec l�ƉxXA�T�'�T,aB� �t 2��C�3XSJӰ�T� < � hX 2 ��$26)�$� ?�D)Kk馃N�A0A�2�hX"�Ir QR&�f�!di�2 �)Yf'uڢ� nE��LzuJviaaB ˄!�!L�)'!�0D\D @}* ��#2oh�:O 3�/�d� A"%D� 4�_J�'I�WIz��O� �"dLzhꩧƩ*�n��/ƛkI龛I�'H7"� �9AA�%�ވ:D8�s|iӥ_{�p]�=m n@ DZ:~y}�)gIDDOr&i޴v�._zz��:�5�RhW[zv&zz$�<'QO ]i>�k��"f� ޿]=_mxk릚M�������^Ar�@bA(�5_d&_a{�;cuMx[봿p_�J;φC�(�*D_ڧLҢ%ҮB_��wՐb�_�PG_5aȽh~A0T�޿�|��a�^h0���� >A$ �0� �-P^���a\C�_n;~f?�3 �¬?�vB�oK�W��PK�� � �$H�҆�a[VA�-\;x._I�+�!�_���:�$|�%C}z�0�]�^��r�i~���:�D�~BC� ]N^n�m~ӥo�!ͅS|�脟ֵP�#O$Tm-\$^m}{iz�6X{� _߅}'!�� �`Ƕ�-a� Z}^�6o,� Ύӫ|V�?cߊ�8�aL0�b�V� k}i~}m0A�ޘU^W�\T5¶¶ګ믭~h[_��uO^];OM{S�HAײma�\5l-jzMV� &� ALApX]4^Uu{0��=l5XaXamaKrS̶JeR�!hpa�0�&0&� 4�dh0� Miݠ[m{lqQqWQ[lSG%Ka4$�C�!XG�0� AiiߧjM~PQOYXyah4�;� tmSMoTNN_JD"d"A�CAӆCڄ� � �4a0A�4i j"$U�Fh2j�ad" l�B: #X@K$ȏ&1$�#]&�%h,#Q8|(aGK�4I%M3">GSAzi�gzȱ]W��0�%l"R_��2T$�?�%,yd&R';z�-D� "-$ B2*2<3C* �<�)DmG_��Ą�52D& � `Zb $G�a�3�!.п?P4!ZaS4SM2R:�`�(ΠBvH�@�813K�vZwMSN-4�!va�AӴ;O8�e"$a r�6�pa� �8p�6;� Ǹl8m�1nh4LCAm lH�D.A`RPf��+m�!dCW�-H�?DH~[O� � h2Gx4CaCd@�3 GF�� C(R0D%D!!g�D�("v;HHC�}L�&Qm�tEq菾wKw��;U�UL,^�5M4�0MBvp!� �j��xOO �A�<&a6t�&At\�>4�:"���1i<'izaBp>v�<'鴮v��K�y)9Ƚ]L~ڄ� z}zI�n xk�鴟?�&�l�#戏}�kDvH�HzVWKz{'k_I[onGH�DG� ~E!.K"'n��PN?UXC��_�t�~�&j�'Ax � �O-���pJA� L;_��[w[]k_�7OOZ_M�1~�� 3�b܁U�{ �2c�?�}Klv ׭'ޯI��ӮU�f2a}uj �[3o��ޛ_XD=��Z�/oo����߆��~a wD? a)r0_=?֫Ғݫk�O�)����/X�:"Sz���A�:z�����o�3�����p���_�Lu�;� ?�%%8M~��. ��.à�]{��:]%ү΋�w�!� �A/���"L/I- mzmk��^� ��  ���YM׮g��ACFD�� �e) XW[]m[�յ߾��#a^E�C�D؞^� ߮kkZk_�∨/�o��_�$ap� �� VVBBl/kuKkkiZ���d;W\�ws����1W{lTq_0V0��0�8ݵa[�;_tߺt�/_�J�_w~i8�.=B:aWom/[[]jUkKV�;íݮ 0kۭkا8a�ao�/i�:al%m� )zյ[ m�2� w}^,&Niݧkizi㍇W�Jݭ aW!{ .� F�� 4BӈadKX idu,t�%Pij]n�Q�q뮘د?j*"Db""""!1p�0C8DĐ(�CA�pC�zv�5^m5SQ�`�2д CikM;!N�_{]5Ne�8a4�"�,5L AݭAvTQ#aa�%"Gd�4� Ȱaa\� adԂ""#��B"#�a?T�([p\G�.eC>�7-­3ӵS*tT�[_�uԪGVB2;vT2�!3�צ[N���ynf�~�a=vZyHS*�)BK(2td�>dT&@��_ӈ`L !* ΂� ��p�hΌHJv�Ht6dPB\��;OL � WXL дІ!q �2@�'iA&$P0�  BD�!Ȳ<_�o� 馿 ڦa 4� �0N,"�� P3� c! F,Ku$�6iׄ=׭W q &Ma0A� L �"(X"+fF�2�Y�aȘA�DXA6"ejD |d(xl) ��j4Ӌ4!`�: !�!��!?a �3f��t GBjB�3 );5 A�'f�3ba2Dڠ܎�:#�hT6�z��mtK�0|xD[r|�ӐߦZv�i� 4i�B~zu ZMȴMA8i T�7"�fNh"�5r$>ճaiڧ߾O�;t^߽tӴ5�=<'h<'n2'Q9 �'w�jZiݥ~�0�w]�K_OWZ]=>�=S�;ȹK�z#~Dƈrզ[�"㶿��I߯_�~kwkiA�I�,7M�&R�%dK��?�'u܄p^ȘE� \�A��|Wn�ޛn�6� m��m4׿�?�:�^V�am/v�kkiHA jh0� 5Makkkwma(�8i1� k׽aX� HOaSխjB�%AZjjFIAbdhа;ɰ;0M3)+*3� uگ{|�2-+Q�%g;5iv[B.�?M5�;)K�m.쮢�%{���<<�)B;I}'5^[�2AC�A�!I5�4@�:,A�u�(ꍙ.�FdPbO���� �6�"xM�A,ٗ �" 0�@A�D}��)Uq*2��jv}th5�D8̷`�5$F�3C�84[;1�DRgj�[iS�&}�ni�- 0�aA� !͈k�t Qق�,�"3B�(2cf \X۲�, e>FFA� z#�#�";Z!]�5aa'Ztz"Sqa;]4�8��0�!� A�L�9La���,A� A�;u^E�Nn?_Hs|'i?!8:D^u!\"jG�ޑn[W� H7��a78a$� �="~G�x$GE�!Bޝ�[T�PװIIo~�'xI6�4)tG6KGKjQ܊;[�?OnZ�l]__{n}ZTOOL.�v�q�?FgȘ��+�%T�$B�D\$dN�!"��P��Wǡ׾tt��T�=>�'� �� y7�n�8DOK�.A!w�z_a*t^�ooT�$܊,�'۪~n}l?�1��z��K���]t�6+�ӤO� OU�﾿H ��0_�ޟ��A����_�u�.�L/n���fz� �~|/��Br�o�5B�ׯ~�!"[� �=���N _����\�$A�7��c���+�A?ة��������'k�c_}ק}9?b����iſ���A �/a~���78Η��]--Λ��$�$e88o�� ��}w�+jk��:=��M�]�Uf��/�#UZHD8/��ȃ~Mo{K�zC��Q 8�FƂXCI�;_a]�iC�;ͷ��� _��8kM  -KյmW�%k[_�/�{Ǧ� �:ly �yΞ?i� bC�� ��|V�<}� mm~�N>{ZN�?�]^�w�4�ӱNm�\mqL_�4Vim{k[�5ϵ_NM5��0Xk $Y X`� �0� ޶ca/{iY8A�M4ii�4aaM5�:kik�^� &+ث`Zw\ԇ"!�# � .CDZ VZ ' p¦a4� B׻_mGu�4b*""vD�7fHXB ! h0� � &ڦMoM~�"""#"A�+M;i4 5NSTnᐃ�R�(q �+A�#,zv podӕmh4� 4§� P"ra�a4��� !l�DDG#Q��'[�%a+ 4�0 *�-YD pLDtW�� ̙]B21TəSOA�*I]Ud(�1jzw>gIJ01�<�!"�?�MSM4аvMZq 8Aiq < P�!�>E �&v����=;Ot� OM� CA�B0��" H��4['ICɣM<�0DQm-iz~ B�4!�0B� 3D@B�;T,q�! D")t!��4`PCcF��.Zxhpԋ� � D&iy�&QmZ"�?ON�2M0O2&Ӵqd�i�3P" �D0�"HN!z;�ИH&܊��n �xGER( �%� _�"B`KikzimiݯwvN-0N?oz�'*zn�A r/O8z#y I�zw�}էiׄt�)^�ZIuP~^6n�H�Hwaw~Dc밯DAI֨�a\~)$<=V�?av)_O^U�W fEuH76յ"w�5!."� nEGjD�7B�ZaZVO_�O_TU�� M�<�4ӠAj�'Ou Ș_:�0��8.Dp������?޿?N<*i/�aa�U� 8�t#��(�L_[U~ap[T�J_ >�]~��u�.\VC w��i�>�l(/ @Mu��𾡿������$޾k�:2�l/� �%A!�#m� � mېxmdF@� immmM6ml&� @a^rCmmm�bmQnm�:.�!?ᾴD��JU9sIO�(<�+��^� �^f{�����${3� �/�$HS�m�^Q�_�>�0�����~�{�_Cץ=�_A/'�#�'d0U�buץ�mo� �$� � ��Z_ȧ�ވ|��ä s{iw�ߐүDS8��Ĉ/a�>�Ұ�5w궿�K��x{_��K[� v[c��#|0V>B_aVP�'�!3��8����1_�?UC~8ccW��q��ð� l{u_~ku����� �!��v޽�cV?m{�?��:�ޙ�O5mmW1_�.� �[� Z Skw^{L auL d#xa2:i�5׿�4��=�8@� W�V pa QA�'LM0�" Aia; i"�4ҾVǯp""9�3LB�0� �1PA�"&4f�d=wjmuZ_]MW�"Bn"""8�%� �&a{Li�kiZ+DDXB!�Ma A(pd!N�k 5Ok݅�5�0B"u,DC 4Mm0jiai�:Duq:D� D0B"#�""&iA9DPf VpfAE% 6KV�?Z_�4��i� ӈf4A� �6,ЂTDF�#R/Z^���i %�%Eu!! NӴ� h4aA�=;M�<�'APA�ȳ"a hy̑D� �mv���-4kUO�Om$�=7u p'jzxN� �� ȝZȯ�4cz]4�O^?�;===:AzA �GŵaHLi�r �� 5�KJ _� /�WOOu~�=6O"Έ�PA�D�̐Fe"D[��*�+]_د�=>ﺿӵNoMu"S�8O�>:Cx_�}WizƺoI/WTO^/�x/�C��Ρ��_w֓z~�?�hoZ�/]=���^k�-���ֿ���JAп���;Tn�׿���� ��}S�� ��&|�JDj- �ۢ��� ��0k^w��au3����ֈ���$�쐷 ��aKr_��� ���/������(�ouC{[� � ��_��� ��F�9>^״]}loʄ�k���l.j��_^u� ��]#�8an8ro� q�5� k /k�ۯu��O�ov;co�)=���}�!!�"FPkj߮viZm�ڸ_�|>a&*a{{_aJ]�[�?TA}�⽊ckvi2/&ڟ8a� C�ӰNM4MUAid0:wkz�*dGU�0�T�a�!N+A�ȁ�"��5 �4ӆvz*cc�".""""!�"" !jI`iwTSO�}t4U�b" C� �Lu�"iߦiڥ�1Y�ja�0CE� �Q#'`�D �T�8ڵ@O�k� Q��������BH �yR̖f� b8�6�#t �8\��8�tZ;#3 in4d�4Z�莎"uUu_m�I/�/K]&W~Ra_� z|%[� k�/�+�0p_�/��������__պ�K#_dX�~|0W2`vdc�?_����m��z�_������������������������������������������������ֈT~\�������|� @� Lrh�9IVRXB"#���^[Ap'&aL�G mGܤ�mQp:R�8b"r 9p_00ˆgY��GDtG(5e�0�#�6tV�)j�e�}F� H9 x;J L�9 L��X�D�2Y R8i�W-%qFlĈ@P8ddel��0�5�fKsx�2G28 1� Æ� `H��?�������������o�������������o���[���y١tNJ$�!U_\�:h+MA@�n�M�}6v�iu-ޗBtPn� �� k� W�-/��.� z���_���__%�+Ii~A~_�aW�*\�����������vo�����������������@rr�2{,rr܃`dI Z�3RsL�L7Q�(f!�)^�E�B�<0AXYA�9@r|w xq�� f �-C �!fs9hZ'aܡʃG� �!�"w�!��;>(�7�<SsvA��(�"?�����އ4C������4_���������������P���B�����������?����B��B����������$/��������H_�k��������������@PpB8�(B3HGD dxgEЈ7� s9 �H(! tVDDDHmU �8�*t]S�3aDD@�3 ��#��""""""%AC_��@NZ�� crgD^Dc� ߧ㑡Ivc�"^ՒU!RČ$ވH&_WD P�;H ϴ^;v~i2ad&}-r*e� #�5�!p_�ٮ�H�^F� i}oyO…�_A5��/^@�BD�%~/6@PT� (dp]Cbnjɞtw�M~ aa4D0O:l�:aBd!A!TGF yۍ3S$�XC�N! M{� tl&�4!� l�� 2�>dq�A�5R�)�"� \A� � �]iu�vM?>-B abݡDd0D|�1�HNUB CXPB�#�`a0kHșNE`^ޚ5 Ūq Bh0A�!�0D:4� tg̸SXC]I1��0D1@� i �=:� �"soD+:wUu� �4ł 3І<i״A� OO ~߽lH�"¿� 5�=~ENviv�4_�2艔Eto]連�7A�'Aa~Bv�܏�$�� -}{"YC�� ��wv� �:ӿM4�0AA�:7^^� $Kw�NxPI��'nD�#GG��5tB"�s"�3)a^�z~B5�_OO޿WxN�}|#B�ւ ȝ�&PA��(O__��� P.�Ǯ�}m.i鴺n�- ְ�[ҴQ_42pcr_�YJ.��)j�i]=>ת]?N�$�0I?X�u^�kd8EBU���H}[��:/�?U �?k�/N��0O�c�,�׍{WZ�_Z�Mx� 7_akUU*�W�?��i-� ��0g΁w\�1^H_�/𼁁_�}��ʰa/¿DWt�.C�:D0=��~}/�����_O�A"�!&Z�k^K栛�8��_�2.y@^�;��cO�z"N�l볦yc~^�]VZ#F�'��y F��^K_ATҴKO][Y�~� ���a���"��:ZauǺ_t_:wz�u]�!A�ai6lU�/U{]ul'u��Ξ� �� /�N⫊cas�ګi .Z޺۫_�9��~�=kiu�'Պ`�� �l5a[mmKu���mv�°iz�Gl0�0�VDX_om_Ma{V?^^�0� ]mm{�q_l0�^[ {k[V+L&I’pA�-5M~ӻU�ݶb�-k /~66)�,"^:d:4![L�>� jid0?iߠvz�)�AD"#�""!FZaI�-Ba 4�!]HaOMm5M{Mo4L ""$JDb�! aa Bu&"Tkj� h8iHA'qDH�"""BF EK�"[!� �XaW�Ga�$A� H��4{N�aCL&A� !��돖AP{�zk�� � �"�dHnDgj� B2%#h�"VDa42P�Re ,r>vvHA]0��2� �W^VX�?TRA2VH�*�;vw0U^4�%N٬�1� ��dCL�zh*"��iY,Ma=4�.>�h#N ^KVr$4~tk�<'yYiL}W]l.Oj&A0�M \Kr�" vy! qg@�<ؚ|W�JA}kAQq$MCBjC�#awdp�8�L �=i8פNz�a0[ ܜ}yc� �0rw!�5P�=ٙq�#".0E?HwگOO�'lm4_l'Li�qh4!A~t �!)T�L�0k~ U� D%�5|'� ׫A�4�VІB! ��2 ) � ȇf@�"�5� �rME�"gǶ׾M5�>T|&ƄwA�wL&mE&� �7ԋzmzA� ‘y��!D�"ڽj}V]SXt'�~zu:'OONX p� ORC�܏� DrK�V}~�:ϋ߮'��'~)] z <-� ֲ-}�!.Ḧ́n�z��0_{ZXz"�t�o^� ozA�<'O"P'4G `_t�0^R?Aok��߾p^פӤMM?t�R/;[ k��/u�Ä0_��I]_ON^N_O����U5���+ZUV�kdp�z����>J�/�?]~�=_�-o|{� ��u� �/��$�� �$oZ�rn�7bm�Vmmmvmma�"a_mmm mmT mmmm� љ7$;vF8m�m]Cl6m�\� #��ZMM�':(]��/^��7���_~F/�=Q����Qo��;^�DD��V�"��|h��D�'K�a�hwM{{z׷7ar��ȴ�܍_��G_� �Ϋ�7NFuo�l{wH�A�ֺע(�F��"��#}6iw{u?u�}[C�g_oU��{ /ᮽ޶v}ݯ~G�^�okk~��.d%� � o{_m}z�]m�vk�+Wb(`�aavv�~�ڬz�ikkv)n�)=۰װ]Ktza`ݭ�4Mmo}Vݏllpal.�*+LBFB�4h4Avwiib**�n5 D0�Z� k� &a0� d.wރ_װk�ݺkq�!hN�BkdCCA�b{N�!-;&k {MSU� na0�"""""$4"9V1i�A *� &� �4kzݦ cLDDDD0Eii!āC"#-sG�Hb""�Qx lT}]�宴M� �?\D}V~$0Lr� � uDcאUAէڄ�;�&�h<'w�$Q ȝ@r$��:Mtmv�m}�#p N�#9� miZO�"F[M SA #Njҿ�&�=;: |5@d^l.ED\r-|R ȗ� �>D�"a �L�2cOWZO_tnz{�*x-'I� n&Aޡ77D�"i�"fE΂M=0; J_�_u�}B^ktO[��7W7OTtztj�|'y!ذƩּk��o|s��'~o}[��?�5��}�u�?^�W�� 8�OQ^]u]}u\r u_�i}xu�ҿ~?�_� C=+�J�}N�POտ_��>}��� ��:P~K[iE�� Y� ���=�֛[�/� _�Nxm~�_V�#�����?��#+ s[�� 0� �u��kk�=7�U��HZ�)�?�/� M�!�_�~jj��_o�H�N)I�@�?&"���0d`�^w��gCԆ��aB��^��i �~�Ck�ϧ<�:|iZ�^m�&��7_{�]o���u�]�kl5a� %jڷ_��u~�wu�x�.S� Z ,8iX%iZ[kik�k� �K'�%lu�kڊbػx~w_ՆG a�X~i�� m�� %�!G_vbbbئKb]6{jfa��wk}_�5}{�v� k�%�DһYH_�� (M;T�;A�� A�_�Mm}n�� a~6a �1�[Nj��dq "�: ST� a5MtXj�تb*)Ch5Xa5ƄDhDIk%�"!d�ih0�5M4iMOAiޟݧa{��[]h�Bk��� PDDDd`j!vAM=4ڦA�5N�T� iӻ""?;Yx��hD0BHY528'j�4�8aPB""?MDDDDDH3��A�"?Ʊگ^��!r�:�吤�.[ƑHp�4 G/eĻMB 0B�� igj�93bì'a2Π@ABBp��,� �TGkz�6 �ІgڠdaD X3,2'� �6�M�i&; pPȴH ֎ ȽuuH9A 2I� ޚDI� �6�\,�!�$Eҵ���&Ʃ&פ�68[+�O-CY1'�MT�?k�# vŸg��:V ��Ӯt٫!s/� Aw�}yJGQ[N� 'A�ӾBWW �vg�C0� ��5ʴE*G@�6GjA0A�Ii�N�BN� N,A�0q�N*fq !DC"AxrD;�2kGAAPl�� а�Z�^COᮚM0�]SBA�� �a�I4��8Rq�� �Q� �Ah;MkL-�"=6Aӑy�w�<�:ivA��ON,'jB́AڄNN#D_ZR �,��N�!�4O�==w]tE�"zk E�kR/QmbȳD�/Hq�?h/ily�$~n]�n�zOOOO̩Y�"� .E셇r.C � ȸa"w"Cn� A~ �,Mۡ+@�z~}+��7zAA�A6� M�.�) E�k?��'M�7MIuUݪ�U�_W_�ZOzzo��<@A�?oI&_�6��Ԛ1o�/ǫuN5~IzWz� @­u�Gpqw� u�} ��j?_���T}S_��GUT:�w" $y��"\?/_u�k�?v�=S_�B(?����'?H��& 5�i���FE�E�H�6� �/� _�M�c^pߺMIe|A�u�I}�_��`G���%m�[xvGWH� ����ڶ~�yn ��G_кVzDS�D�H}��a/nA7u�:-m+!֞ZkVZ~��3�Ρz��(�#CչJR(:�+�0vիu{_u�%_�{~��0z�C_od7_uﵵKI~�֗��Au��֟ 4�� m,�6�$>]K__�7��!�~ݒ� �zv!G~)d( xa&¶3F馷_�N�?m[ k�4aSZWPHZp\l0gml�~/_{ikjk� mlTvv0jc�*�?TAE+a|5J׿}]�`�0�?jl&��^U�n~}b~9 � ?c:k!�4^A0TSM5ᅻ[� ko�bc]zi‰T0��*hH4"AUd[M2M;kݯ m{�L&� DTDHb$@ń� F1 �a4�1� �!4NvT�0鮩�kh4B"#̧T�""""""kH�"!� �Ai� &Hh0h2 h�4TdL�!)%�.a[�!A�"""j!�j�!A�b""0GB""""#&a5EpfV^7 �"""զ–Q�-�#3*3rAHH�LL0�2[N� &kfB6Tr).EK%H��AhruP� �4Uwk~��GQIHu_ ]-N�!2q,zakiVy@9;.0Bh`}HT� ��!̃}z߄N䯪 Hz�5NW��&MS�OcׯitISQz"ۄ�<}}T'z[Z_�p� R�zG1C��$�IA�4/E~�/�'ۄOM� �^l.kI�-I8�'|5K��li�Z�!H� '�-�\�/�z,�_ׯNZB|-�uä hY܏�u �$U���/h�%�)I*{��?h�1K( �w_�/k�(E?)�$ �Q�½$j� �mJsy�sR�ۦ_m=-m4�kjh��(r�*aDڷ�?�}�0qlS�kj{�ٝ{aXa) a� ,'�4<y^״׫LS�2Z馽ݪ�~��MA[ }�޿��"��D0C$a0�!94AivUČʱH�"A��M0BN6Sun�""""""?�%�fXB"%CANC,rCŎ_KQ=D_ƫiR ˁjN�"a������������������?k_�|ֿ�����(�e:���������u����������������������x ���������b�����������������������1�������� H� >stream Hd����zy�8� >sR�hF^#y QG#Oç�==o/ϧ�;c�_mӷK�v|~_oo~y>}~W��=|z>�{O݇q~�?�>Ï�?o+~�~;%zΏx�w;>lp�?�(O?{wٸ^ PZUuTGu^5P5FjFDMԤU PjVjUmFmک]uPuNNE]E5�|| �_#_k��|| �_#_k��|| �_#_k��|| �_#_k�5Z||-�_+_kZ||-�_+_kZ||-�_+_kZ||-�_+_ku�:||�_'_uu�:||�_'_uu�:||�_'_uu�:||�_'_uz||=�_/_z||=�_/_z||=�_/_z||=�_/_� �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� ��KG�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�z�� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6|ۯ�\t�;]��~~߅ww�;]��~~߅ww�;]��~~߅ww�;]��~~߅w߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|�?|�x<�o~��{ݎio_/};�~� endstream endobj 18 0 obj <>stream H\0E��� @zmfӸ��$=MR�I.�;�7�Iؘ<*�/Mu�NGu~,Ȩ-�2[c7)ʗn˫z��eQP!vEm q[Z�2w)ͤm�/nꆨ�ŋJ~?ōX4Z麶coM�k'7�]h �;��88��*jZ `pN+U�A��� � >*H� � რ�� >*H� � რ�� >*H� � რ�� >*H�0PQ�6�"�$Pc�@cdqMKՐšH;"dqw� v{pápaw� H;,ph:�=qu4TG浨oj5\�,z٣8rv/H >^#es9@/AE/Kˊrl.��8]%�3&cr``(_�4xL”�6Ii�)�>E�d� endstream endobj 19 0 obj <>stream H\0E��3�_gX�.ŴU�!MRi�2}�"WF�'�_}7�4cM�m ќ�38ta^IK=fy:||rvY�3-^�<|o܅}4Mlĩ~xǷxl~Yx~o�%\Ir�04�:�!Nuڽٵ>}�)6˙S�7�'f�#p l6 <<)�%�*P ��A'� ��'� (�4 D@K� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (� (�*Jfs�+�(s T�!l(K⾃$MN�$,�,#PDzGA@YU�ޣ�  g7n$, t#vx�=F~u6(bJll��y[uR.`/k�{I8,G˯@^~-GɞZN^^^rK"^^G ̉r�.~*ܦ)�/𓴪>~LqyʤO}�+��7dL endstream endobj 20 0 obj <>stream Hln@E���,�I{�( ("�#Kc�g�^~)K9JrRg/u^ ղJO߹Q˅uQ8�=&+S�T׭:\�2e 0kjH endstream endobj 21 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]>>/Type/Page>> endobj 22 0 obj <>stream /Artifact <>BDC q 610 0 0 796 0 0 cm /Im0 Do Q EMC BT /Artifact <>BDC /T1_0 1 Tf 3 Tr 13.1 0 0 13.1 301.352 715.66 Tm (5 )Tj EMC /P <>BDC /T1_1 1 Tf 0.0137 Tc 11.7 0 0 11.7 68.4127 675.34 Tm (If )Tj -0.0022 Tc 0.823 0 Td (you )Tj 0.0156 Tc 1.975 0 Td (have )Tj 0.0262 Tc 2.532 0 Td (any )Tj 0.0204 Tc 1.97 0 Td (questions )Tj 0.0072 Tc 4.791 0 Td (regarding )Tj -0.003 Tc 4.63 0 Td (this )Tj 0.0045 Tc 1.893 0 Td (matter, )Tj 0.0161 Tc 3.508 0 Td (please )Tj 0.0227 Tc 3.372 0 Td (contact )Tj 0.0176 Tc 3.643 0 Td (Ashton )Tj -0.035 Tc 11.5596 0 0 11.7 450.7925 675.34 Tm (P. )Tj 0.0019 Tc 11.7 0 0 11.7 465.6177 675.34 Tm (Trice )Tj 0.011 Tc 2.56 0 Td (at )Tj 0.0145 Tc -36.541 -1.21 Td (\(202\)622-4940. )Tj EMC /P <>BDC 0.0206 Tc 20.331 -2.4 Td (CURTtS )Tj /T1_0 1 Tf -0.035 Tc 13.0159 0 0 13.2 354.6828 633.1 Tm (G. )Tj /T1_1 1 Tf 0.0255 Tc 11.7 0 0 11.7 370.8572 633.1 Tm (WILSON )Tj EMC /P <>BDC -0.035 Tc 11.8634 0 0 11.9 290.7193 591.82 Tm (By: )Tj /T1_2 1 Tf 26.422 0 0 27.6 315.5917 591.82 Tm (aJt;." )Tj 0.05 Tc 37.5966 0 0 31.5 378.6667 591.82 Tm (t: )Tj /T1_3 1 Tf 0 Tc 36.8 0 0 36.8 409.5965 591.82 Tm (g)Tj /C0_0 1 Tf 35.76 0 0 24.24 424.66 591.82 Tm <007E>Tj /T1_4 1 Tf ( )Tj EMC /P <>BDC /T1_1 1 Tf 0.0205 Tc 11.7 0 0 11.7 313.7851 576.46 Tm (ASHTON )Tj 0 Tc 4.674 0 Td (P )Tj 0.0233 Tc 0.96 0 Td (TRICE )Tj 0.023 Tc -5.689 -1.19 Td (Senior )Tj 0.0182 Tc 3.268 0 Td [(Technician )-65(Reviewer )]TJ 0.0205 Tc -3.269 -1.19 Td (CC:PA:APJP:B02 )Tj EMC ET endstream endobj 23 0 obj <>]/Height 3318/Type/XObject>>stream �:Q�0qHH1dّ�#�> ����������vU�[jA�������������������������[ }!� Dm׾˞$F•�#{W[�i[\4zjRY���������������[��`Yb\/;(eKSOL �YL"+M�/jWTd�0Ci~vHziR.� ��&#gbUӽ;}{�vJk��>?��?\|�;�QD/B͑N� B4N��'� �"(6Re;.�!IgH�-?�_ �D�$B�0�B�0�!�0D ��3�).F�� g� B �LNF 5�9'TEXf5[N�4w�jAMBa`�XS�`�vA�" F� Bq� aa p qHtRDt� !�*2@x 0L 6B�'KS�jXC۰�4M �0A� �!�!C5sh0M&�JiA$ ?�Ah>IKowWUN4�4a0A�i�=UWAOȖ�:mg~E&9="u脆"aHQ}馚iv7��| �A�v�<'ݤ�:#DNt%3y��>/"e.�||Hl�!Gzk}կOi=B}m�,4�$7ӯOnzIj� @tDAM"&i|D�"uy�%B;NC�'ZDAFe#�-]_o/IKxNPr(� �< �E�A: JO � zzn�mW}.=v]^�=oU�m~I?O^ONzzޝu�D�5_UW}Tu����9�� (��A �5¯셈Sz�;�}V��'?�Ap��C!�8vA�4�?�� k_����4!��}U4�?}�յ�z PPoz�+�ï�?�~���wO(�zVH�Pr��z��P�}0tJ�B� " ~�!{��t � |y ��/@OwH%��[�EE?�iB�"�!zu "�A#k�_��_ݯ0�לoO_�r� ު�0ZDShH}{���v�O_ӿ_o�O�g\7�_�C�ծڶ��}�{$u�o]um_�~�mu_Vծkjo�޷a;_�뿾`�m]ok +�l,~�5�}털a(k߭�޿_�[bڊ㽏=[�$anņCvkkk} ,4�_BpN�M]tmw]8�*°†+ &X�PدcmuOM?Mu4�W�6دcccq_t�Mwid!q4�@;OXik� SZե�=m4� 5 iXM2�%@���  �$Zv�ӴOݭ� 4�;F1� ʮ$#0HADCA]B݄;LńMo�.:ih5M4""A� !Hk:XMhDC&�\�4#XP a� C󤐺" &]1���%�0M=�PKҼ|DDt"#&� � k�>�*TUUvMPi�i� 0M nsa52��&��:�d! �3! �3�e8�fr 0ML MS� 0l&MoOiOMVk!�1�.4Dȗ3"ea� xN� �h A�']ZOOZkWWm'mw�T�{/�?���!^!K�$�Uw/K[Y(^ƐTF��\' ROIT�S�omPvp۪ I5p�$H� >� L�;렺I~��+�/IORAJ)ŵ�6[uXkH�[U]� � mQ Xjl� ru�T5Alw֚}Wm~v�0�&PF Q20�!8-a�D��DDq_[uuZMD�������[$&aN�#VS�%d !0):f`\!"x`�"Vd�5NgC& 0A�0�zi�RrcM_T�!?�&� �s�m־BsD,mxA΢B�:6�6�&��MN{�ׯ�_NWO}G}���_i=?�?\ ]R �V�?VV@�>�ՐΣ[�𰡼�!a��^zO� }nS��;y�� ~�% �~R ۾�3~{�q:G�Z�߮{�V��{�+]I�I�Ml.B wa}�_cثߐ/˜5izkxivn�4_A�vѨ�MPa�"촌B�4jF""""#���������� M�p ��CA�"JhD�0�AJ`vAKiT:iA�A$A6�$� ��pڠ� @t�$(@�.�mZDY%� K4 A*KZV]RUPU--�֒�!م�*I$�%@�$T�;�=.RH�E%ZJh$TI*J T�%Y�$TI% I$� KUH$I- H=vP"A-%]$PA(I*Ijv !(iP$ZA ARZH�(%UA%. ��-i,� !�IhhW(KKIvIahۄ�&I" R[ZTi�3ve@R JC �Q+\ MHTJtU t�-�-xBQ �~I I.I"^�.E>I$�,nTTwS^� $�$IzN� tTaiZJA�^IRPP]+IP*I�#�IR RTcIRJH* -^%UT�0� $KCIR�j% "IoT� v 0A)%%*S�1$� XK"PA� �#&AaRA!XD�KT4�C(B (AVmIjD(ABI5zKJ҂A$�:ߤ4XO\iA$R֪JP�JRUI$@*[I,"v�+9 Dt -Ut� piJ�2ׯJXK�;5 A�J$˙!�.t�B@A�%z iZH%I(R;�.$�4�8y tDxKH%҄w�4$\" 5ҥK؀J�&�~ӊ3XJ�� �,$�JA鰩F�#]*HXXMzXBIU0GeCt(I aUJj=h*[U`WIRa6B؝�$N *QXgt�-b|AN� mV[A�.HHjqDDE҈ m m�7F@0DdQug6F2U� 3(%H """"""""#aX& ]l,R� d|ԈDh)q tUֈKBi�� ��Ƥu�$:�g<Ⱥd0ʦUP� � AOzz}S�}iioUD/?�>Ԇqވ_"quP"@!UtD1dm#^TɁh>&�v�{_~>R�$��ղ@g��䀟e}lKGoxk_���k�7����oau�* #߷�"M,�?�wUGO_K]A�_� ��/��]^�on�ׯ /a-�c�O9 ie=~oW[kka;_�N�-��0�, � 0iC !�$lDCF"?�E�e.;& ~1h4T4���3P�5�N0mEjlZCȺEHʅevd2C0]�T!"�AD g�!2� �.B|��!FH� q|BpІ�(L Ї�i�a4m>w�vvvwZa;�?�>_"_�.i߮� Qm�!�d�A�.E̋��ޞ�"vIgu�"Ͳ6vOW(�Ix �⩻z�螝j�zjH5I>{]ZO5�[okWR�Ưq Nַ}Y7Q�l��]�rp#^]�-W����/�Wu_�߮Z�-�9����_ޞ*Cayf?���� l�"�"�`���%?� ^��d�w �۫اΟw��O�VWZ]?��kM?k~�� _u_۰d&/a/ai}k�/� %MC#S��DZ^Gj��{iiᦿi�kڪkN^a}{T�;jN�4� &aiM &ia4M4dRDD0ra� DDDD�DhR@ !&L� %�(� 9r �#JA i�!0D� P�i�;AA� SvBC��!��4'E#w!]�$��� VK_O�"I{]?zwN·#�Zz7M�-]lu}p5Ko�� x_�� Z�/__K�8K�P�:q�Q;\W{j~�_�?~xHqu VC~ǐq,9�'�!w$U�#"�.w�[<�:�KkӤ߯z[Rk{�JFgַ޶B[8T�5�a)�$1LRiƃkzK� v ڦkMp�*ai� 8i Alb""DXCB1�����������)����������������������������A/O^�?���������������������:���������������������������������������������Y�*P������������������������S5��������������S��]]OZ��������ltj?������������������@������?���[� endstream endobj 24 0 obj <>stream Hd����zy�8� >sR�hF^#y QG#Oç�==o/ϧ�;c�_mӷK�v|~_oo~y>}~W��=|z>�{O݇q~�?�>Ï�?o+~�~;%zΏx�w;>lp�?�(O?{wٸ^ PZUuTGu^5P5FjFDMԤU PjVjUmFmک]uPuNNE]E5�|| �_#_k��|| �_#_k��|| �_#_k��|| �_#_k�5Z||-�_+_kZ||-�_+_kZ||-�_+_kZ||-�_+_ku�:||�_'_uu�:||�_'_uu�:||�_'_uu�:||�_'_uz||=�_/_z||=�_/_z||=�_/_z||=�_/_� �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� � �||�� ߀o򥿁�� ��KG�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�G�#��(�~? ?�z�� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||� �$߄o򬈻MM�&||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f||3��,ߌo򸜯f|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�|| ��"߂oȷ[�-�-�||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||+��*ߊoŷʷ[V||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6||� �&߆o÷ɷmm�6|ۯ�\t�;]��~~߅ww�;]��~~߅ww�;]��~~߅ww�;]��~~߅w߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߁w�;�;���|C�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S�߉w�;�;NN|'S� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|K� ߅w]�.�.|�?|�x<�o~��{ݎio_/};�~� endstream endobj 25 0 obj <> endobj 26 0 obj <> endobj 27 0 obj [1/space] endobj 28 0 obj <>stream ��� endstream endobj 29 0 obj <> endobj 30 0 obj <> endobj 31 0 obj <> endobj 32 0 obj <> endobj 33 0 obj <> endobj 34 0 obj <>stream ��� endstream endobj 35 0 obj <> endobj 36 0 obj <> endobj 37 0 obj <> endobj 38 0 obj <> endobj 39 0 obj <>stream ��� endstream endobj 40 0 obj <> endobj 41 0 obj <> endobj 42 0 obj <>stream ��� endstream endobj 43 0 obj <> endobj 44 0 obj <> endobj 45 0 obj <> endobj 46 0 obj <> endobj 47 0 obj <> endobj 48 0 obj <> endobj 49 0 obj <> endobj 50 0 obj <>/CM2<>/CM3<>/CM4<>/CM5<>/CM6<>/CM7<>>> endobj 51 0 obj [135 0 R 136 0 R 66 0 R 67 0 R 68 0 R 69 0 R 70 0 R 71 0 R 72 0 R 73 0 R 74 0 R 75 0 R 75 0 R 76 0 R 77 0 R 78 0 R 78 0 R 79 0 R 89 0 R] endobj 52 0 obj [null 90 0 R 91 0 R 92 0 R 93 0 R 94 0 R 95 0 R 96 0 R 97 0 R 98 0 R 99 0 R 100 0 R 101 0 R 102 0 R 103 0 R 104 0 R 131 0 R 104 0 R 105 0 R 106 0 R 107 0 R 107 0 R 108 0 R] endobj 53 0 obj [null 109 0 R 110 0 R 111 0 R 112 0 R 126 0 R 112 0 R 113 0 R 114 0 R 115 0 R 115 0 R 123 0 R 115 0 R 116 0 R] endobj 54 0 obj [null 117 0 R 118 0 R 118 0 R 119 0 R 120 0 R] endobj 55 0 obj [null 56 0 R 57 0 R 58 0 R 59 0 R] endobj 56 0 obj <> endobj 57 0 obj <> endobj 58 0 obj <> endobj 59 0 obj <> endobj 60 0 obj <> endobj 61 0 obj <> endobj 62 0 obj <> endobj 63 0 obj <> endobj 64 0 obj <> endobj 65 0 obj <> endobj 66 0 obj <> endobj 67 0 obj <> endobj 68 0 obj <> endobj 69 0 obj <> endobj 70 0 obj <> endobj 71 0 obj <> endobj 72 0 obj <> endobj 73 0 obj <> endobj 74 0 obj <> endobj 75 0 obj <> endobj 76 0 obj <> endobj 77 0 obj <> endobj 78 0 obj <> endobj 79 0 obj <> endobj 80 0 obj <> endobj 81 0 obj <> endobj 82 0 obj <> endobj 83 0 obj <> endobj 84 0 obj <> endobj 85 0 obj <> endobj 86 0 obj <> endobj 87 0 obj <> endobj 88 0 obj <> endobj 89 0 obj <> endobj 90 0 obj <> endobj 91 0 obj <> endobj 92 0 obj <> endobj 93 0 obj <> endobj 94 0 obj <> endobj 95 0 obj <> endobj 96 0 obj <> endobj 97 0 obj <> endobj 98 0 obj <> endobj 99 0 obj <> endobj 100 0 obj <> endobj 101 0 obj <> endobj 102 0 obj <> endobj 103 0 obj <> endobj 104 0 obj <> endobj 105 0 obj <> endobj 106 0 obj <> endobj 107 0 obj <> endobj 108 0 obj <> endobj 109 0 obj <> endobj 110 0 obj <> endobj 111 0 obj <> endobj 112 0 obj <> endobj 113 0 obj <> endobj 114 0 obj <> endobj 115 0 obj <> endobj 116 0 obj <> endobj 117 0 obj <> endobj 118 0 obj <> endobj 119 0 obj <> endobj 120 0 obj <> endobj 121 0 obj <> endobj 122 0 obj <> endobj 123 0 obj <> endobj 124 0 obj <> endobj 125 0 obj <> endobj 126 0 obj <> endobj 127 0 obj <> endobj 128 0 obj <> endobj 129 0 obj <> endobj 130 0 obj <> endobj 131 0 obj <> endobj 132 0 obj <> endobj 133 0 obj <> endobj 134 0 obj <> endobj 135 0 obj <> endobj 136 0 obj <> endobj 137 0 obj <> endobj 138 0 obj <> endobj 139 0 obj <> endobj 140 0 obj <>stream Adobe Acrobat 8.13 Paper Capture Plug-in 2009-03-16T12:45:37-04:00 2009-03-16T12:45:37-04:00 2009-03-16T12:45:37-04:00 application/pdf uuid:acf7f33d-cbbd-4fb2-b702-068dc4cadb2e uuid:1fb256e6-4c18-4998-a2ee-d0bd49a1e559 endstream endobj 141 0 obj <> endobj xref 0 142 0000000000 65535 f 0000050643 00000 n 0000050940 00000 n 0000062728 00000 n 0000114448 00000 n 0000115081 00000 n 0000115713 00000 n 0000116351 00000 n 0000116673 00000 n 0000135359 00000 n 0000216031 00000 n 0000217891 00000 n 0000218521 00000 n 0000219150 00000 n 0000219781 00000 n 0000220106 00000 n 0000228215 00000 n 0000261740 00000 n 0000263600 00000 n 0000264234 00000 n 0000264863 00000 n 0000265502 00000 n 0000265839 00000 n 0000267512 00000 n 0000273934 00000 n 0000275794 00000 n 0000275877 00000 n 0000277029 00000 n 0000277055 00000 n 0000277110 00000 n 0000278264 00000 n 0000278377 00000 n 0000278507 00000 n 0000278615 00000 n 0000278721 00000 n 0000278776 00000 n 0000278885 00000 n 0000280038 00000 n 0000280144 00000 n 0000280274 00000 n 0000280329 00000 n 0000280443 00000 n 0000280573 00000 n 0000280628 00000 n 0000280717 00000 n 0000280814 00000 n 0000280906 00000 n 0000280997 00000 n 0000281140 00000 n 0000281212 00000 n 0000281276 00000 n 0000281603 00000 n 0000281756 00000 n 0000281945 00000 n 0000282072 00000 n 0000282135 00000 n 0000282186 00000 n 0000282246 00000 n 0000282303 00000 n 0000282361 00000 n 0000282418 00000 n 0000282482 00000 n 0000282536 00000 n 0000282585 00000 n 0000282652 00000 n 0000282951 00000 n 0000283096 00000 n 0000283155 00000 n 0000283213 00000 n 0000283271 00000 n 0000283332 00000 n 0000283396 00000 n 0000283457 00000 n 0000283515 00000 n 0000283573 00000 n 0000283635 00000 n 0000283701 00000 n 0000283766 00000 n 0000283828 00000 n 0000283891 00000 n 0000283956 00000 n 0000284021 00000 n 0000284100 00000 n 0000284161 00000 n 0000284207 00000 n 0000284290 00000 n 0000284393 00000 n 0000284495 00000 n 0000284543 00000 n 0000284625 00000 n 0000284686 00000 n 0000284745 00000 n 0000284804 00000 n 0000284857 00000 n 0000284910 00000 n 0000284963 00000 n 0000285016 00000 n 0000285069 00000 n 0000285122 00000 n 0000285175 00000 n 0000285239 00000 n 0000285294 00000 n 0000285349 00000 n 0000285404 00000 n 0000285459 00000 n 0000285530 00000 n 0000285579 00000 n 0000285640 00000 n 0000285705 00000 n 0000285760 00000 n 0000285814 00000 n 0000285872 00000 n 0000285936 00000 n 0000286001 00000 n 0000286065 00000 n 0000286119 00000 n 0000286188 00000 n 0000286243 00000 n 0000286308 00000 n 0000286372 00000 n 0000286437 00000 n 0000286492 00000 n 0000286542 00000 n 0000286608 00000 n 0000286676 00000 n 0000286723 00000 n 0000286789 00000 n 0000286856 00000 n 0000286906 00000 n 0000286968 00000 n 0000287028 00000 n 0000287119 00000 n 0000287187 00000 n 0000287232 00000 n 0000287281 00000 n 0000287329 00000 n 0000287395 00000 n 0000287455 00000 n 0000287535 00000 n 0000287599 00000 n 0000287680 00000 n 0000291062 00000 n trailer <> startxref 116 %%EOF