%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20061109092853Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20061109092913-05'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 5 0 R /Type /Catalog /Metadata 29 0 R >> endobj 4 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 10 0 R >> /ProcSet 2 0 R >> /Contents 12 0 R >> endobj 5 0 obj << /Kids [ 4 0 R 14 0 R 17 0 R 20 0 R 23 0 R 26 0 R ] /Count 6 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 6 0 obj << /Type /Font /Subtype /TrueType /Name /F0 /BaseFont /Arial /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 7 0 R >> endobj 7 0 obj << /Type /FontDescriptor /FontName /Arial /Flags 32 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 8 0 obj << /Type /Font /Subtype /TrueType /Name /F1 /BaseFont /Arial,Bold /FirstChar 32 /LastChar 255 /Widths [ 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 556 500 389 280 389 584 750 556 750 278 556 500 1000 556 556 333 1000 667 333 1000 750 611 750 750 278 278 500 500 350 556 1000 333 1000 556 333 944 750 500 667 278 333 556 556 556 556 280 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 556 278 333 333 365 556 834 834 834 611 722 722 722 722 722 722 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 556 556 556 556 556 278 278 278 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 ] /Encoding /WinAnsiEncoding /FontDescriptor 9 0 R >> endobj 9 0 obj << /Type /FontDescriptor /FontName /Arial,Bold /Flags 16416 /FontBBox [ -250 -212 1160 1000 ] /MissingWidth 322 /StemV 153 /StemH 153 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 967 /AvgWidth 479 >> endobj 10 0 obj << /Type /Font /Subtype /TrueType /Name /F2 /BaseFont /ArialBlack,Bold /FirstChar 32 /LastChar 255 /Widths [ 333 333 500 660 667 1000 889 278 389 389 556 660 333 333 333 278 667 667 667 667 667 667 667 667 667 667 333 333 660 660 660 611 740 778 778 778 778 722 667 833 833 389 667 833 667 944 833 833 722 833 778 722 722 833 778 1000 778 778 722 389 278 389 660 500 333 667 667 667 667 667 389 667 667 333 333 667 333 1000 667 667 667 667 444 611 444 667 611 944 667 611 556 389 278 389 660 750 667 750 278 667 500 1000 667 667 333 1000 722 333 1000 750 722 750 750 278 278 500 500 500 500 1000 333 950 611 333 1000 750 556 778 333 333 667 667 660 667 278 667 333 800 400 667 660 333 800 500 400 660 400 400 333 667 850 333 333 400 400 667 1000 1000 1000 611 778 778 778 778 778 778 1000 778 722 722 722 722 389 389 389 389 778 833 833 833 833 833 833 660 833 833 833 833 833 778 722 667 667 667 667 667 667 667 1000 667 667 667 667 667 333 333 333 333 667 667 667 667 667 667 667 660 667 667 667 667 667 611 667 611 ] /Encoding /WinAnsiEncoding /FontDescriptor 11 0 R >> endobj 11 0 obj << /Type /FontDescriptor /FontName /ArialBlack,Bold /Flags 16416 /FontBBox [ -250 -310 1200 1101 ] /MissingWidth 389 /StemV 176 /StemH 176 /ItalicAngle 0 /CapHeight 1101 /XHeight 551 /Ascent 1101 /Descent -310 /Leading 410 /MaxWidth 1000 /AvgWidth 552 >> endobj 12 0 obj << /Length 13 0 R /Filter /FlateDecode >> stream HWn8)P+^%}E-j/M'&VVHIdm6P93g /f' X$9BOqN&#G BoHHY~8P_Ko\fs%ϔ;_J`˱0;5]]C ޭ*UI}WBSU|_O BؚbgtktqpBSj~tx fh e %jOHbs`%*L\¼N›gI=T*pE[춻sFP2W{ ry9_nW?UVp8{~dt}>~>۳ GA]Ⱥ#4*]q _!,HC22jZlijU kK]8iZǸHhgCtix>,v%BBзl>L9q]{pvp,Q",GRPl4qR۰FMP: np)ŁɈjAhj[w JE#]$ItݦEyi>šI9 Z}ܡuS^kwjU9UpF5XđHhԱ!"wl`F*-PGIC yU宄G^6 bїiB=VY9_E~B啗xqHąVo<Ҧw)O}9I;@b{>QŒ8~(ٱ.*O68)<_;{ȎIm ^0vd`#sŵPhyr1;qcwI׻i>`!z75w Gy 4rKe#L![!Jo3ZZU!,9j ķf[E;-?q,ܻһYFϜjwΒn`]d@N{fӦjWmvG:_u_|W9__kUViYfeCEsGh3/Zz?B_}QAd]YIKTZ/[;/$an^ :Zcniz"cd/0!!Xy޸l_9B',vz@I=+szӡ7dtH8ѳXl>@7M䰱(=9,=ἻgJí8ƻ3]?!䰭> /ProcSet 2 0 R >> /Contents 15 0 R >> endobj 15 0 obj << /Length 16 0 R /Filter /FlateDecode >> stream HWnHC,dc1X$0HcaRDzHʉ~R즨XXU9N}X]/ ]ríhI%zV-F-[|[}q86pXFt.Kf_%.*}_aA05Q%aIN!)C\R]E;ט".{!~u${%1Is#^ E?c͓KsRdWƂʞ &?M#Lv*rl,ūSb ) Nܖfn ֐%PPx]P8j&P8?#I$xo|s ?: Xn4^|X P Rr n,ODlo`KQBQn{t Sd(n8ܾIFۡ'TֽLm띿^oSiӞ ]a SA\2%|x).X\nn# G i aB)•уx?݀;zTͦn$ `G*<%[5h{+My­!KIf=ƇscEh5mHn^kC޿7x:JaEpw ބ8Qp8 hT8A{. (!c]$7[Tj^*O 2lV8\fY~Б8p(>ԾO>˙"?ϟ&KJ.!峾۳ʛ`**%২g` ]^mE2%j8^&39YnSs68)) Tga\NF 4]z5mDnʘuXM<_)aؓQ NNu3$(Ђ@ʣ/?u'Vbp i2QVGHTwѷzxٻdYMIfҺ"%! A, *EJ`=>f PïUtuI2,ǪGMZ0׍9XK`)L0uFEs "FIqh׀v^k6`ѵ!+S3m (-KH^p!aF">#hh{?1!h6u>}tf'X[xOi1c&+FvRz3|D)+FSEH1ÜvੀӁWeUX͒o#GrYN{_"hOg\z!CAIC1Q[p*tjNzŰOt:R J<7EYf  K4 /HI_jm2X$BDd0=$LD*@#$8ΐI拳3y}ڡP{bi&$#aGq{B8[SňṞ̏> 0DXǔ=Ms|,T8b3C4 T6yM{lZ#1ur@\5-դDP~W?T~aMWv 3osqI}*_VXݣlμyquaVh{aeFIb2]|=^$s*h4ʜlV$0B_wKn;3^[c<G80a}ŧ޸#?eI̓2D@F`iCyJGQ(qbyN7"vg^x=fSǣ}(4Yeܱ;K"2ʣ(^ձ<ygc^D2fН1j| 1nbxʣqn!l"#d iڛ.7K;p*¥`T?eg[m(.e_jWo_S'C+tŽ\cȑTT%LJbw²/2G(APM371;7F4' }8Xwj\ИK0As"[a i&IF7Q*$J,MͼJz8MlYhnen&`\VF"aAU|ܟ"DM@ 8ჶ6Խ~_RW.2 G$5ޏܲb'|8=ExC?ea9p!ܡ݋G0X˙}96G˚d,m# z+1hER4&xu1VQ,K:CVPqUQ.\TT:sc)ݘ@IYԛGc̡_f{kD L3{kێo-FWm-d{aȈɼA#Sq|Ŷt6c,2cOAC+&" "Lp endstream endobj 16 0 obj 2745 endobj 17 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 18 0 R >> endobj 18 0 obj << /Length 19 0 R /Filter /FlateDecode >> stream HWYo9|t[˫ݏN f`m;#uk~djIqv$v$Ūp䤔rUzG3Ȼ|qp 5+!B{r>abe7oB7NRXD2.]vucj%]qwSep(Wwψ/ScR\0rqzce.ݬ[i~hts?Fw 4 6QNhE,yi'N#ٶ]'[6zp; mU㦴.yC2Nͤm=|R 3%IX],ҝwvHnw~hFX"CoǩvݬI? ,PcX)j|ľm2͇G=I/%iR AĆ" n715vlͩXV}Jg+cPa=6zɱ& ̿*\ Uݵ3\zck!*@7dgYC?].b2c@Sm?s9ibdb-V'@ O f BYD<͗r-\ث/LfpHшZ՟`1)2}%fڿ K }Ϻ5shЋW sEk1=5yj6d۴ ӕKO4r۴.A򺳦P4%(xܴݩ%d:<֞ q~N+Lqy3`5s?:69Xй-1A۔Gt&ί>isi䰿QU@aΉIi 1>ʠC P: )5E%\ʃA A%wͺ8T%j>I3^(?׊&Uyfb&Mo_ñ9k~N~[+(pJ& UDPA#hIwz%2"$Xgxw#r*rW%T鈒c]U |ֵM-2M̛O(*[nLg<<{?+CX\?ko$ sAqh#&ǗbaM)L5W毂UCxO k='@t 9ipEDЇsAMT2x ?Gɨum|j{#'[v|on7u?wQ>+K28cܻ<GԂdb{[wR } `m:T-JΨ,cOBql#JEE9 u`Sۃ7f(U P5mAa0J.20F KV8v$bÃR4`xnYzYHB+R[x"yv4zxL`)xvۮ!rݭ]N;r8Ku?GOJ"{RMaa- An3Gws0Hws3!yJN9J.fbFZ]IGUTFgJzt:L >W(mXiˑL Kd&g \ֶcqݝ*Y," 57A /3^'7+ ϛJ.1V7lw4~<0҂3ʓ8 t;;q"}փ)%_~Dcwǵꜗ Rҿjxn"ͫU Iֱ6^fv3N*r/if;XБFi.*{ՉPN.*MU2f&P=0*|oSAQqe|ˌn\Y,Qkpgxu)\LF27ޣH|[[frVoqKB)J.oG J`hFE@ET$eT8j 5&h;5.E, F@1~L ,QnJ3pʘم^;O2I?m ЛC&@Vܙ*8AGOXd6\v\QI#ޏ Lnqv ssd d(;Djwr{  cAL3XC H+]OEvZ֘ܶtPgRAEN (%*"ZBnn*F q)j`lư.+*Zr endstream endobj 19 0 obj 2837 endobj 20 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 21 0 R >> endobj 21 0 obj << /Length 22 0 R /Filter /FlateDecode >> stream HWnܸ`- d qvj[#뿿EHR'Y-Q$9>ܿ8U?QOo(a!o rCޓoнe4__u"q;RKU1ƕ_S_p((䎇0ȴ䘔 FVa2l*~ RȰ06s7"/|$z2*crJ:ukvOl'r4Ǔ%w"t٘xc7aD]9r*~lֆztcfDW1/l87]1UV,Q<{B8+S4<`1V2k0&`[2HNiHQ-Ls;'&&҄P^[T&^ j|n^HΧX8ER7fҟ(YCW9괮ҕ%? N/|>uv!uLӉzhI׷ Naw[~YH7{{xB -+Ux he}KgB*L9]VCYDZaʆw PsTAȝf݂Z.h"#gJ,ѹ%&$mN{ZyGG(Lkmg2~C@pjQJjt2 v04< &H c E@yA.DUj4Ba1D1biIwW:2Iz%9oJY}**+:of;jQKs"M~v@wÞ<_ (UVHaLMHyWsI7ΩC)e"똓n ݋=5ZeB>Ԅ>zd\>sQusbad ⒱U4Kv~oT~^uC/ņq|?:iG&hGl0NQsfF7J-]ȩtURo ʠysĚѨ"`k~0h?9\GR$kZyqhOS3^D|gh°Q 4mم6y]ZM0F;loA fOnWWN)D4 f'SSA('Y>>Vۜ aʂXpD&\2:Yх$*qVWDX8a3ޏycrmt[uw{z]%]hE!{ vu~ȍ¿q!G0q?*-fmvv-4E2ȳ1u`E(?f/KV'_#jE i\BB˘GԹ9`.D,Ů1DޗH?'~/~ЀF3$ѸdD9`6WΥ.Xi yT2,ӇɥE'aD‰RƩO%oW6jIqjd|= F#AT]KW ԣm^dZ׾Eja^#>i?0ճܱմí@%&8K25'y)7ԋF1ų(<,tHtʀ^s\A&h D}n c7ʬH,ʏa.AW>6=¼h@6gb_^Q!`J*CF9Ո -"=2Ӓ*i1TWᓿzl'V-V`i\̡ۡk^iJ+Xk  j]p߁=D~{\ȜQ=6ƜRUeٷ~'qce)Mۡad!WI"acX!eCR'M!E30o eK_ YG##DA!eZa5:9At/K7=}`Lr#GGg$(hf|y%nv|>djE^IpǧD?ඊBߖo"/X0qɁҒ9O@idd0 ݜn4 !QɤVJBnC> qxF/LF3^Wfxq<bwQ][SQ:U\@N0G7S)#1^{v.bzyIh\ꃂ`ҦXY.~9NrT,e*A| 0Ñ4k^5QkFg;Ki ؃,^xXiԖ˚\&5G t<)-0zh0W0YH2Z# n>އVs1 ̋@j2G'_2٭#2Ѭƫ,G( I_8 pCwrLJ> DX$TGpA+[rBrGQ^\!vQ;滍-JIuXjPUbZAO؎B3d֞զh' %4op2umÎ$W4MZeS _DYgs{3{.HeJ!brS8k|m#R^C,z't E]o7^-iP -YWvڮtȎqM4!+J$3!}sϑF%]rzs4I)ܝY{~* jBѝמ,x'JY'}ۀ)ׂ"GŗcGz]r/""w `m= s|E轤2v1nofjR9#>lЮ<^_eY ĹFntJai8$ZF Nb45^.)ђATk NNd "0y [_N֨_밚!M(mfA7/Om{|+au6tП)?p=݈GAe/^f"{B#^fnC7S`*R/p|]&fy$q}<1\U9'_k XKVmzS'L'v#`R`A|R WZ]u&[ʞkڒ>9 35)AkX+U{|p+_,V xO2yEzUh6F'48Y/ު}.b_X2S>ԑ W9gBE+JA'zul j-` bO *n˜; %RC=a1vWV9 >3HYށE6{ڵq$4[Q iEkݓ׃@h317LX:0aR(^F~s[ mi%ص|VRL ٨^Bdtp=G$j͌ endstream endobj 22 0 obj 3615 endobj 23 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 24 0 R >> endobj 24 0 obj << /Length 25 0 R /Filter /FlateDecode >> stream HWَ6 \Z-ݙA^TVF-%/I+3Fn]=!$2!(#yWJ&B+ِOd|d"1,BkY'),nYy4? }5HWMS N rB&Ә3K%Eq`$U2GSXX@.U?t-}3%<%d/Ǻkb#H$H7ͤ;ZR!jBϛOwo>w< hXm];GUꩾ~j 6rar_xr[T6 9VpZivA4|Ź +47&>wrKR1u"c/32 1 `Cakţxbw}gQ4u!!Ućh n!ͣ&Y@1y03Qyu H ^Ţ;igD4!z_W\\a$, L&a;wX\z~鋣pQD ǕS g^VoQ}:*AxQn/)}ֹ\u|XB;c@_jEi:Tϡ2VYXSZRrqиٓш oᦀuuIutM|2lmB4y]%o% /K2h~)!_,?b{$Ŝ.S܆h r_f~x] gJW j*H J?\lụ2P:ͤ}Z#TP.)T0\[]҅;gԎ)N];jCCef;IQH s6g9<'6-[pE(O.t ՆT5SR_}y,Zh!B}7]HZ/WZ Ggcȝb+Z̤z(o|]܏ȱLz69CmHq9@B/&.wzX҃L}-lP X$`F-~d2a@nqjdѐ/2WNyFߎ͜p*`{EG\^^ç{T∵/H.Z}$R0O0*h'8>~9ͅ[^ϴ`X,r! G<-S G+G^"Thl<)/SkV]"$`"Bng~NԀ;qGصnrWN].SgϰnmoHɵO\^[ OB#͈؂8#ν XicNH>S!40L_UoHj!@\&_$2gKn# K9xmg,*@uHzc&V85v|(wUs"Om9~t Xieg= hd6n›īe#Ic[B36#-X263qj$~U.UVqe26kmKm-YKWًa%ɶ(J-n"h/; R4bɠ˹QM73N>wS}`G^k+Qz] ? !ZY\:Kϗ-9C4G]>Ŭƴ8}32? < Sh]J@?ϔIftljEj'zx_& 坨Ph XB?hzŒnp O ^d+zFlkNWq\΋y*< N-| ?_kB0%Zt+ztf:)/ kj+r kǾkNh`ZD5eKn,g9|FM='GP#M"v(ol[(830Qn}*jFZIs+Qpul^⟊Z= F*[tw.+s7Th=KBY襴b€AV 7j"ŜklJW+^KٗN ` *))q*r>\=}B[uLX?a 9H_kc7yS=Oe0 ';dРsЮv '1:EӗvfH#$?ɏ^dxJ]3 Ylm%eQWkW,nZk+C0;qN]1۰"KwW/1L+kbw0Ns*I?'KKlBWFmX'iᆴSyG"[BUhv]CC>OL:E g4k DI|>xPa q,p/G-* " 6P\YHLл[[+/?_$ڀo0XO)3KѶ jS zA(sXk k1Dravҝ/8pZ/}G̉O4v ȱv2~t"&(m U+xsƆ+MoUG endstream endobj 25 0 obj 3220 endobj 26 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 27 0 R >> endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream HWn8<,)kyӭoI,iѸKc1[[4D*;")YrMv7~!̙Cbz3ȅH`@+> &$<ï[870''ޱ}K`HgDN'%oS$!yqJ)e)$/}q&0B$,,,=dBb!㤵D]nX9\镪^dchKi2nUs0 ծ ..:3Pԕo̶HhϤ ҧy1M 8e%ᬟ?!NEu+tm|Ymˆϖd"KVʟSO $4ZۥiVs佂l05,^ѻ2v\=B{H:`T䴃qĨqJD0pZ3^+[J;V弖[_M'1qzZ,?&|=Pmx 6~ DɠzJ iH82@C&W#k~ná(a.7 "))!݇Ec"6[?;XrJ`hZvmu)Y?{d_<3XzT{yؤ ׌7.mרRZKam#Sb:I:1lQVxwK˸Vv-r3S9R'!B4ֱ#OWȻtT((M%Z>[Ԫ?eKQ[aM5WZWAޣVD6qjTwUrx\ 4m\H> stream Adobe Acrobat 2006-11-09T09:28:53Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2006-11-09T09:29:13-05:00 2006-11-09T09:28:53Z Office of Chief Counsel, IRS 2006-11-09T09:29:13-05:00 2006-11-09T09:29:13-05:00 Office of Chief Counsel, IRS endstream endobj xref 0 30 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000263 00000 n 0000000334 00000 n 0000000479 00000 n 0000000605 00000 n 0000001700 00000 n 0000001970 00000 n 0000003069 00000 n 0000003348 00000 n 0000004462 00000 n 0000004750 00000 n 0000006200 00000 n 0000006222 00000 n 0000006347 00000 n 0000009170 00000 n 0000009192 00000 n 0000009317 00000 n 0000012232 00000 n 0000012254 00000 n 0000012379 00000 n 0000016072 00000 n 0000016094 00000 n 0000016219 00000 n 0000019517 00000 n 0000019539 00000 n 0000019664 00000 n 0000020983 00000 n 0000021005 00000 n trailer << /Size 30 /Info 1 0 R /Root 3 0 R /ID[<552dc987d7b99193ee12c41247eac914><6e77bb3d78babfd0e4c00025a87f10bd>] >> startxref 22417 %%EOF