%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20050308083757Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050308083816-05'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 46 0 R /Type /Catalog /Metadata 47 0 R >> endobj 4 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 12 0 R >> /ProcSet 2 0 R >> /Contents 10 0 R >> endobj 5 0 obj << /Kids [ 4 0 R 14 0 R 19 0 R 22 0 R 27 0 R 30 0 R ] /Count 6 /Type /Pages /Parent 46 0 R >> endobj 6 0 obj << /Type /Font /Subtype /TrueType /Name /F0 /BaseFont /Arial /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 7 0 R >> endobj 7 0 obj << /Type /FontDescriptor /FontName /Arial /Flags 32 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 8 0 obj << /Type /Font /Subtype /TrueType /Name /F1 /BaseFont /Arial,Bold /FirstChar 32 /LastChar 255 /Widths [ 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 556 500 389 280 389 584 750 556 750 278 556 500 1000 556 556 333 1000 667 333 1000 750 611 750 750 278 278 500 500 350 556 1000 333 1000 556 333 944 750 500 667 278 333 556 556 556 556 280 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 556 278 333 333 365 556 834 834 834 611 722 722 722 722 722 722 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 556 556 556 556 556 278 278 278 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 ] /Encoding /WinAnsiEncoding /FontDescriptor 9 0 R >> endobj 9 0 obj << /Type /FontDescriptor /FontName /Arial,Bold /Flags 16416 /FontBBox [ -250 -212 1156 1000 ] /MissingWidth 321 /StemV 153 /StemH 153 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 963 /AvgWidth 479 >> endobj 10 0 obj << /Length 11 0 R /Filter /FlateDecode >> stream HWmo���ph� ^m\Tā_ YثDKIV�/�ɕl9EKdGC<3|?�3�nq�.S΄t?Nݏl|�xT�>g �~?hL�?4lA� ;<Lpd$ WQbx9fWlqƣf� �4‹A ܊� �Iu꺎jgrpFß7Cv=tv>:8:�>:�i/ v<Ϊ�i_/\%ߕD�?�;F� �1)TJy p) �u!vɼc%� L`K7� 5 ^l�u�#0$�(fKrjgm(7 ԢN�/�#��<ӧg�2ɳHU\$Q� \G9MkD�!Oo(ZƂhpyrsNFpU4ӝ��$g�@�$+Ng`@۳�!B#Up s�.5�DIq.w�{3>�]`��2Y[j5[=MO۬bݳ]w˿nol٥�4Vƃpf6+)s]�7�? ǐM]J{Jzj3�4oj󕳀[�"lp[vLJ݊==�>lz��cAVQ5U&oLjlCcFڤ[t}�-fa�V�)Ж�-fV(�l1ykK6x|�&�+�r'l�ܳ[` Lx!R�[F ߐsU�*\̿tv�&+n�;ǯ �<�0l�;~^@�cAˬo�tAv?M�.�A׻[k�p G8־"+%[ѿdFv�kp�50�&?5=mqaZ�aW mh{/�&]?}npV垝]_� ?_~c{۵�#^XuU@<̍LPp[[�l,Sg-{�/pb�x2jh Ǎx7WSa~�aW۔ ^ �2]�l��Rx맵ӵ_W޲ss` N!�& 7(f:{+gQ֦̇Vi_,� �/{�#ƗnMgOwΗֳa\!07�g&s�ӊ0y�=Mg�r?Xgը: �ͨ;�z'��'4xAA�3'�ϯ�}`۬`M�9۳�6=s/٦ �xe Z |l)WPxSpue�8� deT- EK`4Z�/�� (�ʜE0h[؝A,�

Ytj � BD "`c�7*.�(v4bCxe$�J�BJAAඎ��.[!�,uIY�$o\�*Xh�"ctmE�!BAt/hC`i(UX1/mt�" mY�M�"�=Oz41O�-[#dGۄҢciTEeK9@fYRu�.~S`LO�db�4m�:Ch U!IIiK}fOD)LI��aC/D¦�JF�)[M+8"�<�$$9șǔgA �+ӥ=!IC� QjҢn�o7Uf|_rAAӜD��g#b�$t$�sPkIM�� �4� IImb�-`D��1/LWM: \�7~�>g07�?ۖ*�>x�NO\-TXδ6�,P`oe7]mB-Di�7�з�9vw> xr�3�+eq�+r`e�1x{�#:$v۹E�;�3L�4:�-μvF� ��6ك�1CEQ5ʖz|�> کH+ӵ�#�cO�-6 �V&B<�0�.6\��-�:�9�4v�%|@�% Դ�&£^ZJr#bC:t�7svNAՇXLxBbM[Az;�1�%�"d|2;7f2a� ds�!n@p.nc= eה� riV3ڜ︲�A�1kI;�J*J>ꆳܳ<�+l5gE'~H�z�=<3r�6o�D}� dp:\ b䗣TLTnm{N0}c�,�7:=GՙI� K<'O  %h� Ow^� Ýf�1^|:iI�>ܨ7?j>f:gIv=*d:ZX�I }3ߡފ=�>�7�7��ҳ٩p*�-ʰk <6�>�Hs. 9��9TX!%z2:8$UtW4KDS{ s`wX`eyk,u%Gpl}[�5�WU ȏ }�;�)@/��l6�49iҕ{{xXzYpJ"ˀ�:@e�B߮S�'[uY]`DggV w2�5�zP[=M�2�2#mgMk|u�fۂ�xx�.y!58� N�4õR~[M�� WJ�!C]?[{?A%ĬmYӰW\mٰcP'�+RrSle8DEHY� HS؜E��&$/UsSNa<�4ٖxCul�9a` b2]ZR˓B4ΦWAyo�35�9E&h�(HoqI nRuīHkb� sUaT�=cia�x� ]`M$f� `Y+ud .[)ݵn^�0�M] nڞKb �t`"�0Ad l<�3�+M)oڑ QlE.`[*ajbvu,;P*PJ6"E�nK_X7<<_-� �? %:�n�$�v`MT#A�"u%R�Sס|As�&6c;kO%Il�'EǪޅuQRx-Y78 hoЖdd�ب�)x"PFzxp4��=Vo�9J�+.a^nF4ٗ8dP*^g-@ٚ(O6S�4D_iW?� 7QX% _oP��fgrd秫울ۛʵU)��=0`qm7��TnM�+zV)|8Q<[MkM(�Pd +S!*3�*QK ��?Pl^`�C'��1]茙Cw�Ѭ� XmIf~:�A?vx�tc0df���˟~�%�R'kn�'mc%Kf�.Fla4NbS?�އNf�UQ'g�%$׭sGDۢduS|C��!�+h8�r iRۋ�2T96%eM8{�3DE?]牏Cru} CTPyZjHߗ_~k\/YU|'o;Er�w*q^+�V7^� D��"�;պU�$h6\OkK?ᶕ:쾕߳�3l�y�/ "Nxi<�҃[]ALP� DAµ?YAx�h�d R2uGa�j�.+0H@߃�?UPEX뻥�1]%�?�"�*Be�mVܦs0 VҟfǵmF>�5jˑ�'�;�~�8�/����b�llw:a@+!!$��#bW � r'k< :�!v�#EE+e]�R�K�)P�8B/%z�*H}lpPu،�N�(V�MI5� D hk� %�4�&k�!bu%c,�lת7BEFMќ$F�xd �-}d} 4`{�.}yRՀ[xhTEnD�<ֵkjC `p� L5:FW^ZOo�a�7+ )p]F Ȭ�%(7L8-q�_W�<ޙ@�e�<(GM S|⣱}5Z�~� endstream endobj 11 0 obj 6671 endobj 12 0 obj << /Type /Font /Subtype /TrueType /Name /F2 /BaseFont /WPTypographicSymbols /FirstChar 32 /LastChar 255 /Widths [ 500 667 667 667 600 500 667 500 233 500 366 366 533 533 733 533 347 347 866 866 533 360 320 500 500 667 866 360 233 233 233 366 366 366 500 754 233 233 866 800 500 500 900 953 667 866 500 800 500 667 500 500 535 736 736 481 481 648 667 500 667 667 667 216 365 866 866 866 866 866 866 500 500 780 866 866 1219 1000 667 360 879 820 861 844 852 771 887 944 786 957 894 930 852 864 872 500 500 864 870 872 872 872 417 525 886 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 13 0 R >> endobj 13 0 obj << /Type /FontDescriptor /FontName /WPTypographicSymbols /Flags 32 /FontBBox [ -250 -226 1463 1000 ] /MissingWidth 667 /StemV 137 /StemH 137 /ItalicAngle 0 /CapHeight 812 /XHeight 406 /Ascent 812 /Descent -226 /Leading 38 /MaxWidth 1219 /AvgWidth 752 >> endobj 14 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 12 0 R /F3 17 0 R >> /ProcSet 2 0 R >> /Contents 15 0 R >> endobj 15 0 obj << /Length 16 0 R /Filter /FlateDecode >> stream HWnH��C?`lr�6q�cwX~iK-cTȦ�+II�f PTW�:陠H��3f^aD(|/t�&8a,O�A � M_3L6d�%,r{vgS�tpf-6�Q�*t~W� g.fY�> >���>pE�/$�Ѱ�³�&9[]�&a�۰�nt#v�/wڷ°C�<*�;� ur'??^>fy��;ZtռJ�9*+Ԗ˪\�3Yi-$�>?f�2Gi.�,V�p+jNUjQטe �,NȦ�/]ٔ�{TK@\� Sh&7wxŦkNV.rGQ'Þq\z��_��2O9ш�"�s�?YԶMmi�6ջͰ S i؈p �7e^ �rKIG$Y�,&<APŅm�G�6MXΡzҔEzZ� J鱔%Gy{E ì}zTc� !pT&nK�27>\.@%P�"VYZ5�NV B~�^k@p�?�=ٶ�/HZ�&Ui§U'EܱNu޾Aӽ�<$t@YDe�!HdI� 5AQxz]@0�0/�j~ʥ*dBIvK)!_�nV5.~`�,yF(Z�6 rX7@�q@@K �6�6�6MlC \k,�/5g.�%V!�?3+&A^ǘFg�4y]Q"^� �0W�l$�~H?h]C�(9G[%8彯 u� NtH�� ~]!rĦ} C\&fDų�Y,H҈�!H$;\Gsn6���w ~Vv~@z hf|�Zo�b��dju mz�@(�!ޅ&U�\Sk /hd5(p�{�לJIl' ׹߾As5[�@� GqjBG}TGҘxD۔Yw퉟�HWڱ 9Ǯy� eZke[�0t ݐKVA�� ҈EƂm�yd;%ILY_U*,yT@uOxܹ �9x;RKcBOj?eX�!e}]pc�NsB]�,;l[-�1.H�=tdڙV�E U[t3a�<�q/ endstream endobj 16 0 obj 2326 endobj 17 0 obj << /Type /Font /Subtype /TrueType /Name /F3 /BaseFont /Arial,Italic /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 18 0 R >> endobj 18 0 obj << /Type /FontDescriptor /FontName /Arial,Italic /Flags 96 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle -11 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 19 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 12 0 R >> /ProcSet 2 0 R >> /Contents 20 0 R >> endobj 20 0 obj << /Length 21 0 R /Filter /FlateDecode >> stream HWI����x=I~  0� JEj\ª�Gqz5ZlFT,[�/˫�,D�U%�,�.�$��'�?[�.xO�?E4;'T�'ɢ_�-JsÑW�%W � L?K�,YdDI�%\�'\� ys�#dnC,c�;ʔቦ�{9N'"}3JE6R+�:q}}ן�1`rj:2�$٨�#V% W㾷 FO�^�φ9�}� �/y̩/fk9<� � �Rޜ؜MSn�;�D�<m�m�c[�UF_؊ȾeU\ᎅ(�W,Ҿ�� (g2e֍M�$LU`wv;� O6uœ侰gܞ�'@VsdyEk�6���A�dd[�ǖ~F0nP�3� §\Z;5T#'qB��@"ؚ!r/� jŬ�$ciV=j�'cI�(d%jrBaQyY=(*M _T^؊͠tȰq`�,J��1|Bkg�kxeO� �+W8�${k�'jK߼!�4~\*|GްB|$jeLF[yD}'Wj֨�(�+�1� x.�$y @XM� �;ɜLƥE;K� eDUW�H*�*pIk7`{Y5S#G�!N_k�˶6[Bz:tJj�!�B淼c)3gQFM&Wx�Ćn''j/o�Y�<(GYKAp[��3^�f7w�)F'Z�I9n!ckW�8�8vS3�:i�"_:V�2U>�:K�*v5�0m5Hᚏq\�/+0"4it?˝Cs�)�/� �//>�Ki9H>ڴǷ/�MQ^H-0X E- � �;�Io+b�ݤXCX'j�>�a]�m��]TUv|2~I# �$�/N�/6s9іqD7B3ۡ�0*MۉhۡqVq�#vP+���5N7��:� @z`զ` 4k8d�!QAơ¡5rF�Rfeg˰.жBXkv�6s�3 bE�sH�v�*�OCdxZ٫b|A �,AIkD7j�(o<�fb/u�rMNKmZm�%H[�4xi�-Q�9THtڃ�,uu fx�.Ѻi+:�pU�> � �'x6�t�%��ס<*Hz�$ML1)ȆUIr@O4Włm+o:@�NX@� �7d;�I�WGn`� �m=i؀{bE34Y�d5M�n��::d "A3Sv�g"Xd c5L�8c]ÚEk@�"YBVms/nD��3jq�� Z�b+}򥦪�(sy�5ly�Ԋ8�CØm6tvV� X�R@�6t�ˆxy:|�/Θ�;�)ȚeLLnVwq6�-Iv��'8l'̀]4�4r[ٙeTL� g�Q�PҰ J\򰄣�*++TU߭�?5Xa�ob�81cw;5|k:�0ygkT�:kɿX>X_eyU(jT�RPc@Zb�$4a %Y^I`=�5|rg� � �lH Mq^Nx+�i�jMOM?Ii" oXqjY� 6{HCR֞|JYQ!6fE� h�1�ϰ1mi|E8�2li-2N"zycȪO>�/T�F�f��j bɚǍTJ���'mo\6O�/hKܕcs;\c&?s� sIzݮToIgadlz�� sю� Rchvd?a]MS7O3OC<� (G�Dk︎dVٌN�+MA/zg wKfX�(/�き}�W��=�;N.杈vQR^�> /ProcSet 2 0 R >> /Contents 23 0 R >> endobj 23 0 obj << /Length 24 0 R /Filter /FlateDecode >> stream HWn��C=̃|t��.�4�|~MfM��g[_S'9c~�'�(�؞̓_��E WZ�&�%Z��]|'|ㄳfD܇t©RRڷ>wzb5RI4UWL&*[j5!x#��8gC]u}g. h޵CơZuek�굔>=\"u�!Gmg?2^ӂ�"^BGσ+�?@�l1R _͢8G5q�3�<ΊKvX`,{d!Ǿ|U|jǓYVأkY-%�?ײUR}k^�}{? jZ$|x%JG�P04ݚ0\G�[FpŲ�.Yv FCzhlyaOy�=F�nF߀\JʩCSuS}e q�clbP�3sʳQIr#z>N$DsSjGsoccvIvcxoس�+=gD.n�sXaSW�:)xL3K;oݖ��9 լLNT�=�?NK߄۰lx�Ҙ 0-wTÔ;h�d�n%W{B�)sWdc ��URkx=l $R|k#�.'q^V�khe}QU^6�+ h�"KA i@Ys��$#bۣ)f/� �4U([$�-]oWFq�0o?p�1_@MUM�݂ʳՄfķ{%~HS۹P Fcj\FYֱBh�7ŒR_�8[eG�%�G(X u@aTgv%j�+�ZCFuhC/�4�>l�I�?S*[�=-�w=|TC�|� ?ųxKRӪ��fIrb�"^C4�IT̔�)@TL�d~� r�&7ցpjst�N5܍D&ܱt�+�,c�.mti,#;**Ah� �v\K��kA穑:!F\'pWU.]OvxQFrBjPFEK�#t &� MzwpQ^H�>K ڢNS=w$�Q9"NR!ur�)�&�WHHI�-U�"� l XViCj�?�,F�' R�MV~^= 9ln�?bP�9Rפ�lT;�( �uЦ�(Yj7_ڠ� #;e,_��מ� endstream endobj 24 0 obj 2496 endobj 25 0 obj << /Type /Font /Subtype /TrueType /Name /F4 /BaseFont /WPTypographicSymbols,Bold /FirstChar 32 /LastChar 255 /Widths [ 500 667 667 667 600 500 667 500 233 500 366 366 533 533 733 533 347 347 866 866 533 360 320 500 500 667 866 360 233 233 233 366 366 366 500 754 233 233 866 800 500 500 900 953 667 866 500 800 500 667 500 500 535 736 736 481 481 648 667 500 667 667 667 216 365 866 866 866 866 866 866 500 500 780 866 866 1219 1000 667 360 879 820 861 844 852 771 887 944 786 957 894 930 852 864 872 500 500 864 870 872 872 872 417 525 886 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 26 0 R >> endobj 26 0 obj << /Type /FontDescriptor /FontName /WPTypographicSymbols,Bold /Flags 16416 /FontBBox [ -250 -226 1463 1000 ] /MissingWidth 667 /StemV 239 /StemH 239 /ItalicAngle 0 /CapHeight 812 /XHeight 406 /Ascent 812 /Descent -226 /Leading 38 /MaxWidth 1219 /AvgWidth 752 >> endobj 27 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 12 0 R >> /ProcSet 2 0 R >> /Contents 28 0 R >> endobj 28 0 obj << /Length 29 0 R /Filter /FlateDecode >> stream HWێF�C?lB Ďc`$Y�~֨e7g<+I]bZ~�jvU�:UuvUPT��FwxD�1"!�6h�r��+ oH̼m�:�6הa�$g,)�8Ei `wwf]��̜�aI��_G["8O{�<>$}�2׶Fj�%Ǔtk�ˣhZ^п�Ŗ�QiVīz8%HKƓ}vZ$rn�=3heYYHQwiAp]/�8~�[ v�&TqRs,{ � #�[:tD�=G�'mlZ�"j8/H8Ñg6 ۞V�NGVK��)-#��8�-�̙]~GE�I*�mm}g% *-h˲tLڔ IO\}ӉTx?�,z$`JЪh":sy�3.`� Ly�u��=g�%i �3ci�@|� ÀR#_/� �> Q쥹ʳ8�؋ө�(�>;ϼ̦48˺ô1,���<'-fQ^�'Fag�0�.P]'z=�4zW�6݇cj\]C}� aE$JŇ'pW�!zWU�7ˊԜ^L@IhƟnPsVd8�0H�'jh�75 dsŠ4OĿI;[�Â�?~i0L=x�,nfYЌD[y(*�NtPWvw@<߳М}Fc*i#[UlJ�zb 0PL�;�f"��+.�OyIӌHkM�1�5c�:.nz�&dtn3FsCJ#�=� eaeCJkZ�7g0[iȓWwb|�~R�$x^dnlyv|@'qpZi)}J� g]/a)BVṰO�5ZhWml1iJb�Z'g~Z{d�u�EQV�1]$G�,~mIX�wY�$EQ,��`/wŽ#dQ^{Wc@*EC Zyc<Do� P��݋?i��Hi(�~Px�-grN�z oyA}ңy[R~ f��, �4rSrm�ϴ˽׷B\\VH�aa Oln4?�/�5bW.H?c#UVf̅UE2�HI"cHJ�+�7Z�2H&Z@JUO�4IXgtaTZ,rEs&�r2u�*�Ohp�Ӻ{ގyQ�"�'J(�0\쭏|T6}GY'W_r� ;R�;3�:�L<�<`HRxX꽴z�;5S& 5uYS]L̆iO.X�<oĠÈ=HEU^=�)�e�AyH�%6LM7|�0.a�ϲ_9l]�' h *�.�2� {z]~d� Lz֥]Kaʦi|ksteILHKh(fm-�;jt�c�*��>k*4Y�Tpy wޡIYLm>-}!ᆰQ/� � � ojrQ�2N9��˽e�!ظl&L�dӪI�6@릑Ck�{d5d�)=�/�&8Ր]�[•� endstream endobj 29 0 obj 2168 endobj 30 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 12 0 R >> /ProcSet 2 0 R >> /Contents 31 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWnF�C#Y9�0}or�VlX�x� 5ӣ�.dx�;9 [� Y]]uS?_)���:?oя0">‡jV8cL�1z� Ϩ0oϮ~}+�82l>e}�3r{v}RYl�!,h�>�|�?�'}.*eH�aĿuѠa��}8 91A��>⓱ j3a� ƀf}Shm_6i?}u%�*L�.� YJ>�5FBʡmm{tSVuܢv]�͕""DR{d pNua^4>�3h (w8>R�?� �2&ܷ|?�Tr;5eOAdEhk�c�� ~n� ڔ.!E͠a,K1 m]U��2҅in�2k?sŕ?u2MFî7aoȬPp~Sz{<|8>8 oOso�3t9u]ۏ7SUo��h0.�gKRo�#[� dC?AwjCw�?=� � &�5ugHkRn{Hֻj�'O�+@JA"1(}c2)?DfKT(gЭY{נݍ0&>{�=!(�'t~e�(P' D ^�&EA�%- "1sx-=k�!i�,|UF� � ]V� ZP�8g�$0��A$U~ͽj�i tZ`z]E̷Q3Wy� W4cI�-qM�X$96 |%\�CBi̘Gv.s�� eլ��m&Ӽ0�0H?At�5�5h�6Anj�0ʣDǧH{Ffen^F^C0�+�7U3�"�9Raϕ�y[7qfYAMm�U�5Ū`ʗ�-${: 68|EګLM!@�IJ$L bQĎȧ�Лjj�/ ȂxN�8;Ŋ`j!^/y�׮"�??�9˗@ �@RjȍuaN9�0�<:n$�N\W�G@p�t`�r�'\ۭ<}ayDgئKHa �gYCU$��S�H�6~тw81{ߓaiX�'5/�5�xrr�DMMo�H�9P�$yęK,F� |r�(Ɖi˙�Az=�9�xW�х�9��H�>C9�9\qpɋK�/� @H`MY,Jo"U]R�+S�2rGŖVLn|�=e2ɴ[l�.rԃr� S%�6y \f[=77a�� ы { H-d�`�(E*3UKxr;&aI�(Q.t CїI4 C2 B?S� IJ[0�1ƾ䤲�0[ehW1�=;]w۩v%#J�!tv. � +oA˂� 3�8rx"H�+|FuvqrLnxM!H�3ύt=r j΋I�Ts)K�+��?�`J܂ɬbEeqh\�3#^�FFC�0/8R)Ἤfl6IQP]g{C8�0�6�)}f݇rH=Y`�$qf�2�/�4SFä�j=eN6�C�t Ei8g^/u7f@Χӑ{g�.PV@-g�!IͰc��.Yf�kʑR\PΜ“̖�7p1oH�3I]9�5�;`�4T> /ProcSet 2 0 R >> /Contents 35 0 R >> endobj 34 0 obj << /Kids [ 33 0 R 37 0 R 40 0 R 43 0 R ] /Count 4 /Type /Pages /Parent 46 0 R >> endobj 35 0 obj << /Length 36 0 R /Filter /FlateDecode >> stream HWko��@ II�&j19�&CZ� lgbDR8s?lo2N2�?qd[�;q 䖼#۟O��&gyLJQfoЈfyggo�7ZRQBzE䟤%7 8ᬿ�!�4�!]{�>PczL(}�} bi�3U$A3x󱳌g.x�9ݳ@ƽIۑJUS9%^�5yTtGU]�ٞlAth2cs�,9�"�6Iוn�?�od\`PGi�6Rdn^�>�yH�3�B 1�vc.Z�'4O�%ԅ QA cR�(G�3C/�\?z.˗vRI{]�Om7TL5T1WL�y\�v�%rlX,ΌS�0P/8}�;YaO?YvJ~� K�+�1)sB��62"�ti�0@�L̅�$2�BOzu hn�<�c�_򄞐R�{k�'L0 p�0F`�"+UGKj�%=V*h�sN[��7H@.(KI�6ǂϹ�0kØ e{Yd0�9͓p ��ob0a,H)h�2�� �3p�# D!c6�Tz)wlqPT\7wR3sϙ۽#� ك+~V=|D�^w5"��Sf�-` Z%v '[�NoͮL,�3{F`nbp&wK:t($ h�R� d2Ӱú:O{%�G�g)~GI`�*�e�3 !p3ZX4GF�<~#׷%5=V�:쾊���'F$EwcCl�.\]DomG�+.F8\�;ekSUgǮmq�(|?�N�o��8"i�0p8A@K�� ,:#r�i5�-"3 cD\`Z�"}xgYd^�Y-_�/l@ŮܒSF��?qZsWO`�Q͡NJ �"� �/R�"P)�%ZNP:dy�7ޓ{=laO7k?�*} q`БQ Zzf8aG_vX#c2RnQ%Dy0aq_jHá>jaK� Zdž3׵.Q+gor~K!"�n4g� ��,8n�,nF5uˤ"9;+/�^,.r/�$<΃t�>g}iپ ˯� Z�VLh5T9WΖk�%qJD`܏� Mi ̚�]�'�0\�ĉ�&_� vdN/AO�,T^LG�2'k�'$́(cH�QNM�+n�u}{>ojno� endstream endobj 36 0 obj 2794 endobj 37 0 obj << /Type /Page /Parent 34 0 R /Resources << /Font << /F0 6 0 R /F2 12 0 R >> /ProcSet 2 0 R >> /Contents 38 0 R >> endobj 38 0 obj << /Length 39 0 R /Filter /FlateDecode >> stream HWn��l-I�X�;&;_hͬ.=dSŋ(3K0ǖ(xԩS7�l~:�� ;r{J[xH6Qg9'd�x~ŒmFӣ�<$(�/hD@ޅYnsŴR\K�� ɯ�#g7:Nf1\4|HgeI�?b9KW�_rɓ;�5�5b�T}7aUߑ'[U)ٍĘf&fsC�;9w�'L}j�ܪQm?f cBݎn�(yb�!7�&�?qJZ�4�*~���5#�0�@S3UGĉtx! AOzݨDC8A�.tM��O~FѨeY<�"p�WȈ/r $[uv5cn�-Bx�/yUZCrl+bCr��1�Ic�fX� yI$sF$�)�?geY_ �6Z~D3Mh!F|�(u�áQo!E|Yw�o/�#M�7tae2_/M&:��󱼹Jv^8|lØb� `^,W-|%PB/F� mfe�F��6ZZ92�us.By�9e� JtqZx[hIf`_f:�w2� S*sg4 fxs$@ �8&�9�;�!ѝQрKJ`_V&\mM]0VDq|*4?\u�d�ϙ�ptbx6t�gU` �/4~Ŭ�zL<[8F&�:8Bw*ZZX`�?�qVoy~w�rIۧ�0K2]�� b�k"F�:D:�G}�*pLjld�(iO}�K�2`w|m]�Ln6gq[3�9�'x�%+��/GiE�$w� 0x|w^.c�`M c*My8�/ �;=�.o�4[a?f/Qfc k3ƙepqA�,G�" iGZmAӡ�2>Im2Tq7bw7^:yhuW� uEc�&�=o�O@P,�_rLv՛ρiWj6�9�wBYB9h�pL&�l�$�0 �4�6IyRD�27E|,E^.\T�+2�<�M4�o:I&zHֶyJqAìDu>`Q-3q@O�*MK�9K u�')((P9�+³�'^bB_|5ls?SX|̋Edoh�3K44�G| <"�ϓ^\�[z4P�*dQƉ3"�D�5qgfZ6c//%G'oRdtJ{�).Mr#z\k`lE6%d�1R�/�$� R]I{ >v�8?Kz@[~=yA�8A�� oI�ݡBӧtnHr&uΊN@�!4�/q 4�%9ӵ;X\�OKbٜTJfhV3J'j��-{`zLrT[uw E^m�-FWx�&z=�<ǫe�(-n�6��(A^�}�,�4> /ProcSet 2 0 R >> /Contents 41 0 R >> endobj 41 0 obj << /Length 42 0 R /Filter /FlateDecode >> stream HWnH��C?�م � l6 E�,n(RaR4_�$e;Nb;� �-]U9�*�$�!\Qbww�0�V䆮�"%�7,Y�>ی�_sA�'�}AW4/l.탿^}&WH-5R�%Won�!Y��YRƒLO�wE֪QaOG=�3RC=ȦCmk%GG�+][oJ�i� uĥ6Z6}�%>� ["�K=9~u|�s&X�Zj[zEBN~~cW�&rO~eV>t*6veYϝ�w�#3_LJ�2؎F�ݍڽ�9OײEe鯽)l�[T� =� �,eN}U7CF?�{S�2~�J�;5G�0fC֣[u�7pC�%�0^�(�hKL�Qdn<�3ݞ Cݵoʌ�#:t�e5H.�?t'o !k1M~j�6\Gtw�0�c�#oV3,�5QǺ5v\cJVud<�$L"� @FsQ}�].ԦMi"܀O/�;v]Zպꕭb�=N mr�.&d#kXoTmd\ � �C>Q׳�3�6aܜ޳'<;phR`E]|9 �4v�W,۪|§`PBY7y璉c OPҷ�K#_3w�aJ@�i�/c`Ӭݡ[` ̏"Y"t4zVYҌYzXĶZ_]l�3aNs.n~i1nΒz>&�7I�.pQ�rF}@[Φ�?�6x�T��-/FmCԗLa(�5�Ss �54{�E1uKCQ^Kx#⛰ӤOoY�&�/Q� N.b�;t}33"z=V�:;+h� FT["7NLu6jZ[*�$n{VZ+� 7`�EgŋPɋ:&J�/x%Y8&KF$s��PF�2�:�>\5 *�a4URq��F_8�3g>rP䗴�)Xi� @'�&�<)Mbg`Wd�"W�iKT�� K�;OiQ9"b'�|bYOS7�3D2q*(#V� cBbpoSC@7K� 35C^i3Q5祳x_�jXs<7I/P�tW~)M3cˢ � jvO�vܛH`� VGv˦ʾ#~iξ�Y4OС٧n16C R��;]<*�ť�\Ֆ�6�S W8A�:Β �>Z~}[x㯴+.20+/B ަ�$��?o�1ַ�]a�'<Т ��6祕R�?nx^W��7�D[\�� ĵ|�O� Fg�< la�9vzO�G]Jkol`hgt�2}}bfWlZQys&|ު7�� ğV~$(�7�<%Ǯɋg'N]^{�/ŴܗTFJP˅�hEZ7ęg�.GbZwAD� ZFx[�U�6�ʠ,뻶,1zLD~ah)� q�*� \QϹϖB�A S;G+C�[^dd1Fta;�A�XQNװGDC_T�� x8tiZsfU[U`Cg^�x$9H+}U� 2�7h 8Oxw9�9B {]!� mήqxO9-g��&pn�ɧXco����*�./)"Od�5P>p�oQ�*Q�1K�iM~yzW;� ��?oO� )�.�qƃ‹�:�1 A�&zip�,-P C^�bN Vu_4jAN]L^WUc,at㞚9�)�){�=8a�&Gt άT�cB4JO��^i^�`ءô\�c :n7�*�ȽAp�B<>m�௲��'Mn#:wr3t'?f2m+^dW�O��- `ŗ]N�0�/�#HٵQN��$EU)Tm`"H%ޓٟo��)9n˲x�;Zj+y'�+k� &#]N}v6NO �"|;n@�:$7�5^uЙSzq4@�da�;� �-Pv�%huwy#Wi,H*�&�J?r�" @&?I� �yćM?D餌k}8l@�kK $� > /ProcSet 2 0 R >> /Contents 44 0 R >> endobj 44 0 obj << /Length 45 0 R /Filter /FlateDecode >> stream HWnF��}0@fj�`�-m J2� %ZHEڭ|}nm\d�30`T{r~�0HH 0�?g8�ep�a p'8w0�_�0`~�?�?�6&׌%Iy/H@8 �6%�8 �?D��<ߠyrhhmДXhl`G|v�#7bXkWӇk]�z�?�'~��gp7}Wwng-~�78D�0��>�?Ņ}yGhHco�6h�7m�jr�&o�?pUջQ(|*dMj-Z �,js�8qf�6�nXQKlsvg;l�6Xf:}i͖ ڜ)]�(� RCT�qW*.[,I�{XUl�+K�,zX V�?�r]>� K�+QNI“;И}:�?s^.B�Iʳ�LUy�'�ZIȋzR&s_ Nzj&G0 �_#Ŷ�63zXY[�! v\Ei� Vm-Q�uX <˼KL7/G�H2� jXW��?Fެ0�#l]9#Z,ϥSXp4+��|v%�9Q%~B=~X`=hh_�_�'� u�E�"y�9�'R>I�4du_j\a7 *vN517]]j�7� �0:KOFu[؆s0NTi?ikpNԹ�+,ߎInmx᠆�8\YA?�6�'JӲ֣Q<{i�\춲ZcyjOoDsFF8]o�31k�~Aŀ8wD�3̉ A�x]2Aڞ[T"++l+TʼikZ�!eU6\�^w�׎Gh܇f. �(QCQhU�H^gz�=:�%oAj�dC}SҧQOMFle!�ԕ8ڥ|[qYJw<:dQf�$�K�7nXUDA5T�6Փ_xCA۽lC6?rd2D@P_y"f \�:�>�$�^eH_9B.z�hU�hҪb�s�a .ߋژH�7.JN 1hC�"}�$gb�6{x `�|Cy�!N v%Mc�|;@Jz���<�3O�ZCJfTѬv7� [~³Ay�-�I�Ɖ�8خ^�#T-.e"/�(۵\CVpan�/Z�)Jhv. m� a�5�uvo� x㬻ggmd|r3iJPޑ:iϿ�68q\ןksLy�G� q�)�Z#l-�$f)KƘ�3H\�@8=4�> ೧��xj.ٰx49�񸿙�?Rv妔K^J%�*N5B5�X@�" endstream endobj 45 0 obj 2013 endobj 46 0 obj << /Kids [ 5 0 R 34 0 R ] /Count 10 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 47 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2005-03-08T08:37:57Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-03-08T08:38:16-05:00 2005-03-08T08:37:57Z Office of Chief Counsel, IRS 2005-03-08T08:38:16-05:00 2005-03-08T08:38:16-05:00 Office of Chief Counsel, IRS endstream endobj xref 0 48 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000263 00000 n 0000000335 00000 n 0000000480 00000 n 0000000595 00000 n 0000001690 00000 n 0000001960 00000 n 0000003059 00000 n 0000003338 00000 n 0000010087 00000 n 0000010109 00000 n 0000011216 00000 n 0000011503 00000 n 0000011660 00000 n 0000014064 00000 n 0000014086 00000 n 0000015190 00000 n 0000015470 00000 n 0000015616 00000 n 0000018371 00000 n 0000018393 00000 n 0000018550 00000 n 0000021124 00000 n 0000021146 00000 n 0000022258 00000 n 0000022553 00000 n 0000022699 00000 n 0000024945 00000 n 0000024967 00000 n 0000025103 00000 n 0000028642 00000 n 0000028664 00000 n 0000028801 00000 n 0000028904 00000 n 0000031776 00000 n 0000031798 00000 n 0000031935 00000 n 0000035006 00000 n 0000035028 00000 n 0000035165 00000 n 0000038259 00000 n 0000038281 00000 n 0000038418 00000 n 0000040509 00000 n 0000040531 00000 n 0000040631 00000 n trailer << /Size 48 /Info 1 0 R /Root 3 0 R /ID[<72d09656b0177986e27a16f7b3403819>] >> startxref 42043 %%EOF