%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20050308091148Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050308091209-05'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 63 0 R /Type /Catalog /Metadata 64 0 R >> endobj 4 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R >> /ProcSet 2 0 R >> /Contents 10 0 R >> endobj 5 0 obj << /Kids [ 4 0 R 12 0 R 15 0 R 20 0 R 23 0 R 26 0 R ] /Count 6 /Type /Pages /Parent 63 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 HWmo7��thz÷]r�Œ]Xrb+Hdޯ?Br�wm�� 9D)۸V8XNO�ɋJ�߅VƘ.|�,�_O'Jwi:6/J(ٴN8MśwR\L,g?ASQL%ޖ^jOuW5e�=mKjB\Ͼ]bv �0 B֨ڦR�<�7˫˯Ŵ9kZ[�#}�=mm^ݻ'�6D(6~i�Z�1e0 rSmlst�8 R^N޼/^�]w�,�>rB:J]� k�yibB7* Y瑋y�co�!؃!q~a�!b�/?mޮw/Z�#�RqB2ZL+tV'[CPrMSze�'�2�Yj'(c\򗌨{ 쪰Ⱦ�;h�+�=7R>;mU@{@oO�D� R5h}v�@-� 7Ђ3�0HRڏLllZăU\NWQ|bɔg{3xh�-Jƴ}6uh؛ٛ捘_]Yng4W�"�!�"´�vȼ Kp]uuuw4cF�8}r(tt�*4bv}h31lN�qG�,�$lggsqvus]��/o�5gi�.yl n轍trySpj{{ ηOOI_VOWO�[py��1j�ѱd涪`�4fQ�bZL?LJ�#`ʷٴViAi'6nwa?��=>Sfh&Λ�⾗|{h`Io[1e� �1;1q�(�-tx%ޅm~F�?4u/�n!Pxp۵�>Gq]�~QxR�# �$ժu1fv9�-O�:D,oS2wkUx� ں~E4�[^W|\G 8R�:C2�#-eWu aqUL@�:޲_7�*_= >�jsuJjLo&$�{Oa�)n/yy �hQ1| co�ػ0vž_Ai�,�/��3��Dǁ'>nr]�⤗HHdDD�T2mNNRѺ�噊�M\"�5 gJR�wۦKh\ڜ3�-vYBӠ�6�!ӀxY#ޱNvx6B@R'U[IU6IOd K]Yrd43$DCT~/N~u߹΃{ZL['sS�ϑYa?vTb� 3:<ʩGAP�,@f&�9k�98Y�tk zJF�[4�n�}!ԁE�>DʏCv�"�-fj�0�El^&_\mNj��.grA\{N�:}[� i\W@dgP�b/��t� �9uB \_�#z|+d7ٿ�$l2݌u "i8 b*�(@1RjSt�0m9%TG�Yl!y%m䬴D�) lY܈aC-sojV5m%*�*2 '9 y�;40ޕڀ�!kYJfV�8k>{k CA@�9 7.!iC9_�=9�;V4q�3Ȯ$et퍝1i5$Ϡ�*� H7�]OLئG$=[4p&pZ'^&̢pm3rvzaTW�&� ��]!U� x�2Grжm �7{ՒPBFDIUu{4Cjsz WN �*2�0IWfadkLs�2quvEs΀yrܨb ,[OE1t|c|=C/�"DjdT-s-׳d:j]`Q9?35 k3C7��7�+Cs+cc~�%U �K0 Y�7綩rЂj0�NJi ^rց�A�rUtJ� nWba2|d>Ϫ�#�}-#�5ϱǯ"xа�.��$㰶,¬}&A�7�+<7|QE#�IZ72b4U[TLԯ&m0�+yΚZ`͠~�p�0bHA]DYU `s D"ՙqƼՈ{Sb +7f(:v^mHU`i3KTHOYĖgV� �&JL�U�59nO0wx=s8���?p7 UlNX P%L@kbTևR܄s[�)\|Hr{|[�9~G'�) �Cd�&C!1֦­ ErVx¼d(�)5�7f2!�N�;�7sV@�kAf 4eu�7A.m �*ⶢ+iL�>{USQ yS7; ͖�1-Vs� \t�.cmEM2pⱢO=a Nk�ZM�xrԆ&�^7by*Mz�3{X_X~۰S�`^zvs6�!�0�7)�F!7�h<wyZNW^�p$n^;Ve:wT�|:|>нeq�;�st �S^jsR�ӧ�g#&gaMshzU�xh A��L7ģNߺR /+o�;�;1έ�6[B|JwA�4sp占ʫM�$AV ;�Effs<�}�*�6]�TTHoP�Bg� �aq=\�J-a� �9w�=uHfһZnMer�!CΈ\K�8駋9]�߰KKr۠p2 emaJ�+gdkE�wVt�V}}bgk��!C⮡HU@�&z S VC*櫮jH%3uU~ i}Qm[Oo3$9�O3k?\�5�g�5l�4CPq1STE^B_8 ;S�ԯлG\L*�(�?y󾭧wLh�k��@�9 ]�;?= Ps�.K<'@B~Q)]S#cfmÎIyn� ֿ#OJM{Ѐ��#fs�3M۰9T'L:H^Ыӧ@Ixv#hΫ- s\��_�L�'z"M� *.Ԭ]VO9� o憾%p�EZ#cdUYU #0ȷDcia� vk�0E$f� bYw�; �\Rkݼ(a� Z���=/��=v�?1:F[%.a rɐ�x<*g~UбR_`;2ڊ\*2WW_Ŷ4$C� eu�TlD�n�mWpN� ݀J�7Āi:pZ�*�݆r͙p z�;EZ?me�)omlM]ܙgk�2�V'�4N&Lm o{ҋǬs�eh4M� )_lp|5`�y"|�*(OgRKƘ!Q Z2Cpﻡm6ܦK4 VҟnǵmF>�5EWCN� �.)�%uZQ2=�3!�*�2�ތ.iokx@2~OV^Ϸ뷷Gt +B4 ݾjV{N}yPnoIР��2/׮B�D�xD(u6NXz�"*�5zj$D$R�;-&ٍe K"am`�:,qRR@� ��-uZsoUM�=D�4Tx3�6m�F'{hY.�&�?ń�,lRDk�"�:@R�k RK�>L&ҴT�/DHYݓ5LiD%$�2|�#� �2)Vyy^I8Z,BfKRG�+@!J� !]"Ӏqa3~$,N`̸`٨u�#�"h�9-T-ueF}6\fKX센IÈ#ENGK�FS[X�3M⫲˛t�Ýwi9<]>Wbw�>�55CdknC)~�5ۺiaȞ�aĺ endstream endobj 11 0 obj 6487 endobj 12 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 13 0 R >> endobj 13 0 obj << /Length 14 0 R /Filter /FlateDecode >> stream Hmo�0A�}Ăc#!ې&!Z] ]R_I;@3 M�:||}B!�Ō@�! 8W;<}3'q�.DOOI`m)!y.Wqbz�偄�>A Q#�8l F)S)QhCL:5xUt �̙uts��qPNf*�=BGEh?bh� ppJj=.⽋_gW�>~ų`H�*9�+;�%��j0n<Z~Rl Cv%>: I�6��>\h� :� -|0$aX5q>�(0ԁ��QjQ lCA=VM'k[�8�I'O4�:8}"$e�LU�Y$~TS{�:!Y�ج`�+&|0&+Ao�! #LK}.Jy0ܨc�76j�=$fQGYx*ftʉ(!�+�?6wr'�'(]!HՇǍJ� |Z�%� (�6y9̗qK~*K![(M�Y <^�*gwl&+lY D8JdtFY޿I�+M;�} AF iB �,� :n~K*:[@Wme\.&2�P4N P9�:3�'J4QyK(lYmq^4�<�:Au]`֩� x(� J&Et�&IjJڅ�$٬]ը%FƒB> /ProcSet 2 0 R >> /Contents 16 0 R >> endobj 16 0 obj << /Length 17 0 R /Filter /FlateDecode >> stream HWێF~H@l>,:�5M�2/#ﳧ'Ռ~h�/+^f7fkȏQq'?D+UR?WG�}�0Yt64�?Ig[�)tw5htU�pDͯa� �8Bo1|.||[Ek;Y(۴d_bK@�HkBa�JLH#j�9=�&RvM� @6G=�~�NzF�.Ǯ*GNhhѾ]X\[pnb\�%EDdeQ�OdY�2V[�쏋: ^� P��:�&W=j�ݮ+�aN ��%MdRay�2q$XWf+-*]w�f8� EiD"]M _�6k�s?�ܷ�ؠ7XC:Aa� KKB($q.�j�+`b^p�mQ�.KHƃzB#�Z}ث�7f,}A"a@=.m5T �2dLqdNCT:TT=j5~%ۺ  dpFN.Y8q>!;�5yPߚ~FC��&ZW% �][jѮkS5\%�B >A\pgVNJt#G�K|G9p+Ө[�"_eo"BZK*v ";]RrWa� �jV��> endobj 19 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 20 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 21 0 R >> endobj 21 0 obj << /Length 22 0 R /Filter /FlateDecode >> stream HWn�6�Q@Hk_ڴi��( � -Ѷ6RTR;ËDb-S�9gXdhNvϔn�!Y䞮8O �%�3<�7+�7S*JHfلc��'�,u��(IOҒ�nOr.of1&M ��8W�1hO/Ҽr#2C� ZhYZnluݵDwd�5Ѱݏݡ<Ү|"#,i�/GU�#` �)=}b,�\$Soo͖Ai wD�f2�BɁT�'�/JTa"~ESm�5iqoYvn3u+�w#PÓS�lOZ�!4,RnnL�۟ƀK�"B�iIV>[E6*S�"٪[) vt�ADY�u>[(~)ΦhbS�%"�Nz_o� � nh��$ϦY1Wޖͽ� oF �.u�;q{�2Y:%�9tJ�&]� fєh�;�=H?$�.�0gDsa"Yk"ʧ{id�3��snV�5$50ލbVJN,aԨ=j𥄰!a o�7<c>�T<�0TP'q@^E5�ÌkMٍexsٗ(�_؋ͨMnegPN '�_FO{rzӑ5�PuwXe-I]x\5�#WL�` mQ� � �U�x�t]�xn�*�&�<(\5%^�f__�/ �'3bkhV82<׃A>�+ZC�I�/RKY �Q>f~4`@qR:�,;�-�4Q�1 M`�pS�� 3i� h{ ٮIJԲ �9�r�oЀ�18@gT�){;�7�54O[��+ph6K9v[�,qzBi�%�0n{z7ď!7A� AzmR�Y�?KqW� endstream endobj 22 0 obj 2025 endobj 23 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 24 0 R >> endobj 24 0 obj << /Length 25 0 R /Filter /FlateDecode >> stream HW˒�C^�3�,Ўkf97�諶QLڡޱ^|jl�/l'{�j^ mvTE:,g+) +shv$ȃ̜Ys^d`]KPLܫ(��),wKTD.H�5[zZlS� *+{j�#�S_ yaoPPFyT>4�ۺ%D,�&'1WGi�rń�'DC\{�wwl Ywub(y�/x@ӣm�"_Ĺmcb]3tM=z~�=Yk'ҋnM'��K⹉0O#�O-�S":}��>�#�s1� &H2=�0!o�;XQ�RU*PM�LB`��>� Vpr_#ۮg=+oD�,+@S!2}%~P^Dwka�5�+~kZv�5u&J�V_��M'�=OsϔgwMm_a�~' f{`ѥب>,VqF w鏊Ot� Q!^Qpo�"逆J�Dj1M�%a�_~M�8�6o{ӌm1z񍝆BPdj<^O�� vyyYxc)}IYupT=ARB=YW#Ԏ7(]=aLe|D =�"ZU�=T$v��AXCv�d� =�;FM<�5�"�zTwr&*ڢ OW �!-od�� �"=mU/v\P qhiȳ$qEt�)J�!Z>I�15t�>�i�;!�!�S~�~� 7� =z�6�� TĴb/ի1V5S�*�.`x�ȷV<2\|Հ/�8U�?Χ8?+˂$PMOn |<�$)�'Q4.Qx9f7*�=- b�#*KP-�_�U5.�$]-VC�SKOB�l�B1GBrHT]#i4�1�{A%a37 K�� mwY2Z*\_qr%t:b7npdjJܨ`^yO8`]�9ڴЊUB�j�12�5G\V�w*:), g{<�i27 3tC.Z^v^0kdm�®Ea�JixYy}MRˣ%”}^Z3j�yE� �oߟ?,w�ۦ �6"a=p*u�0Y;?�W�;�4Y q= pݷuݞ\d-�2T(k/|-�MlmFDn4;ӣ=1�( e0LJ�$V`_ՐYk�&͖*N�?,DĚ�";js �N�A�2cY3zguRd��^�NМ]+f7{l$P�,Pn^C@bT�2�;xҸxcg�;:BGfBw$6fB� S=F�1L3."aJO6:pµFW5�:fQS1;r�,�Qx'Ж bCn� endstream endobj 25 0 obj 2472 endobj 26 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 27 0 R >> endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream HWrܸ��RrJjc!T�=Tjʋ^l�3le}6l�-Kn5As�9ܿ��0�/WnH\�77|kW�_�9|n�$t_}ۆSUOIAn�?AW��=Jp� I:Oŭ[d�?E#i:­L2R6;Ўvxnt+Kt)�1Mם/bcTf1 T�7vho�7tOW��4F)LXt��[ϲe�2E�ma!cSNZYS�u�nt*IIH*� %Ѧ#倧{� b\SFЄ� �8io|Y�=RF�T�aLvP8J*U�u[?yg�?�){Rj)V$@|p1U¾�.̊ 2W� E�cAU� PM?tQaa��'l{ # O{|L3R8zc�=;�$ŽsvjC�H=f�L�8ѨƲ6@AW{H�)��"J��V {9HZ $U�`hh�n*}*� �)Fg�4aq�-ŬZ?�&X� �<\աPGա͍�9v/�XX50EBu�x+�<2?KC -OCBΎ|N�0ֱ���]v �7"|�t6g|r6UMW㬷 g�W�8=GڲO�졭wxԪ#hL'|\� {vt0Ep$|FUȉn4 �3"T�!Dz] SY�IlɝOp�,iU#퇶3&�D׵��q�σj�'� �/Ob� lj@m�Vt&"Е;k:SɔFYL�+Rd]97N+�%�5F5�� X90T�<� �npfcTx�7*-�!ƎHv��&�'(T�6�./c� 1TƳ5x�]ܫ,H"`BТY/I[d|ژ U|E.�B&ě� 7i�2R+q� �N>l#%� &�.6>#�%q�Dyf㖼݆dFL�7PF �-�61�<`KȕUY� OM�= Y]�/s[\<2=ڭYhGdǝ A#ѣ�kҺ�aXٞ>מv�4�$[}�|@�4�d�˹FD?EloΔZ=�5�Pr_+^, {Yͦܳ;wf�� ;~͟ױ5�Vl Op/[}n$t]h&JWH�>;SqJXGK{hN/XP�&KTDbr"L|VDd3jX"3kDIQ^#R+�+6_lI3Lg�(C_n1•}MQW~i~Ͳhze׿w^yegr6V�L/W�+Olzqv�4N3*/౼L9e�)a~缢_=�q�7S�;Z, XL|�$m|fh1o\g!N�/Ko瀯LĽW�S_�� XK� O7v!҉�;I켚E$V�3�<� zE<CC3�+6x@t#ZLt2_eqn2bp�� �0rf|QyCށΜ�'���8fyQ�Qn <U)� K9s͎tSo^>Mb� q N�!�p8A d�Ӡ�-{.pUYW嬭� �$&[ʹc�_L]yEdc;u4xFF[�1=J�14�9>R5[S/uZqP�!@�8�+��83� ^`z�:�?�*E׷Ξ,A�8pƕ aksNՖA\&$�;� � *�; endstream endobj 28 0 obj 2269 endobj 29 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R /F3 33 0 R >> /ProcSet 2 0 R >> /Contents 31 0 R >> endobj 30 0 obj << /Kids [ 29 0 R 35 0 R 38 0 R 41 0 R 44 0 R 47 0 R ] /Count 6 /Type /Pages /Parent 63 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWrܸ��^RR�, ر]qI^0$fk9ˋ�4� 5#�֮�%ӧO�.�$� B�""�r˗�xH�y�6e�ϟԊOo�'ʢ M Mh�$jE%§�<�:�MJA7ґ[Yb$eH.8)cQTt��8m@wQ9'2Dt~�${rjμ%݀�.jok1f$ܣH$26R{>G-v|�kƩ�Q�3 G�6qPj�F�8t�t"�$tYE<�OH$A.�k7N�,a�+@�ϝD lC7x�ӫBt߁ZQ0(� T/n�S K36}7jtH ŏU5#y� O��9�0|�nrkMC]QՓҒzвBoo�mϻǀ`.��#��DL8� �*TrQc*Ҍ@K*pO�@Afa_Y'�>�(}QQy'�:1ZT-Lo^ vgXdKFMD�/ p�-Nw-ht:f>)|l�8VfN"5tFiir��1�f—6rjX�%�,�*ujRnbN�"Mq{?Hmp�am~Z28ш")ZF{C.d�?�(ʷ�6j]tNyU R[G^�:CR�2j�7��@AT�&Ps]Nb:z}n�!Us5sI^�$il*_xӪz#P@� YX*խ1zG?Hd>% �'t~�)E~F%47$PES)7_M��P1�08tmN�8wJN'sU@� ceDUjG D_Pkob^H\QŃPUmr�;qzMє>� _ :znq>֫ͫJbZ?HyeFmY&z�-(N�–/J`b�c(={~0Η\ʂѝaJ3^u-ؾy�z *;��4Y�Y2AkPkyx1ܬ#�r�)ݤ�v7۵(6?5ɲޘ&~kgqBB՜h\WH~> >xb^ؘ1�*cWA �-ZG)ޠ)YPA`ƀ.fqLl+JҰv~�laOm�'v]Rɩ' JIcsF�UmUyR 1ѡlvys1w|FpW 7ͣ4�(9x'+sv�$�_o؏kq}^ ïON2N}� h ��<@Uwms�vW�&ﾢ0~�"U _6-㥢Kw$7�/켂zcflS3v8Dʌ{2(�4G~ɐ`�6{�+wBR0Jq�B خjZ[�<=WTYU��'gAR}�>�B�-EM� c�0&ju"I��>�;fK�_;EHygI_ ��d�m�62s$'�4�!U(~s^mҟęNAEeyG%WLu&nG ŊY�,��-}E^9^�ܤ]w^�*;e�0?r2*]VI FA끹 fum�>�,�7�IQwLoeAI�(o�[RTFg98WGyZK6P2 +�X�$Ϩf[�)�.�)-mWnIXpu-@֋v/wfAFs?wեj�3RQ?bbIɔ,e��H�3B5Yfn�0q'nIC�S endstream endobj 32 0 obj 2177 endobj 33 0 obj << /Type /Font /Subtype /TrueType /Name /F3 /BaseFont /CourierNew /FirstChar 32 /LastChar 255 /Widths [ 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 ] /Encoding /WinAnsiEncoding /FontDescriptor 34 0 R >> endobj 34 0 obj << /Type /FontDescriptor /FontName /CourierNew /Flags 34 /FontBBox [ -250 -300 758 1000 ] /MissingWidth 632 /StemV 109 /StemH 109 /ItalicAngle 0 /CapHeight 833 /XHeight 417 /Ascent 833 /Descent -300 /Leading 133 /MaxWidth 632 /AvgWidth 600 >> endobj 35 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 36 0 R >> endobj 36 0 obj << /Length 37 0 R /Filter /FlateDecode >> stream HWn�6��Y�="u�u� _hͱ.Re~xw�&KթS�_IE�*!:�$�2H� MviZ|![�a��K�� d�9$+_�*Mj�>ߕ9h�DCrޭ�� Y �E�rXH�:hUv�Z�0vZ@bwQӨ� C�dR�˧q�'5b�4Q|x$z> %G�!�ޝKeF2YMeo9]+?L_Ifq zǝE w�=XnqI۱�4g!@ G{|OB!p�(@Lg�Z�!|�8ܘ�]3ȗ!ai沷B�q�$MI�0Y�Z@�-bBlQ�L�5g>�.�4?ݠ�%徱䔲�_g_z]f/R%NBFaefarOޞǓQUI6�eo=QMx{��"wy8R0&d�,z�4!6WZ m+�/dܚx�5~dj�%�[�lhg%��|'iAO"aouD�4Bn* �S>agpL��%�,V]�5� |#dkεg\�<3LGlsfԎd9E �-b�&i9|OS0Zz�w>�c�. \mk׏psw9R1�;xDEc*AfB ɚU5�,�2IbBD3&,:ġp�;pi�%dVϡr�=Ed?B"o"wt~�EfX`ne鬢q�,�?HeHk�HfTQ� P/�ϱy\Kq�o�Fh>soVEԥ\ǹ;D�[�'r�� ض @�qqz ͠B[a)"#ނIZ'ÿڳA �>XÀ/VLB� �'a�H\Vmy�RcZpzHd�v8!Ӗψx2VWf˼Bc{� O]`v�&dZ.`ۍZC^{%ԤZSP�?EO\;AE]oFKŐ�hB8 nfT�Ϭp� A�-� y�5Ok�?�}ɳtIf2<�4EK]ɢbapo�.e T!�S�z�5�*�v|� F{ �d� �<�'� tGlͭk� T�#,�5\�-`k'� w8�.%a$l`{>洌^�(}&p� cʴ�T�sZxf�2:}-� PKm1S΋]^)W�\*3T%ƍLUW/�> /ProcSet 2 0 R >> /Contents 39 0 R >> endobj 39 0 obj << /Length 40 0 R /Filter /FlateDecode >> stream HWM���plJ#�!Z�9�<)_�Q,E� )קh gƞ\eE~�w`%�{�38Kxc��6M ���HVLd�3򲲇p~zݥa�+I�93دcw?<� Y��2EQA�S�0CL>'eIn7ڏx�'F"az`]?okY#/z]�7ؾ_wp��0].�TH�9lRU.luwd{@F�: a ; �ul!E`ԞɁ�8:OS1ׇ .HȤv[�$Mj"�* ըYwxIAֆ�\Հxd�� dh�8\|^ɜv$7/z7lg(�m也¨Ϙ]p)M�-�aanp|9Eٔ l7 SϢcLj. JUs.'ݜ`w�ynKy�Yi� �(sYv�?_d>F�%�'1�,W�6W΄�3Q�PO�?�<<$aY]�;�3�%"bu7n0�tA-�ּB[KxboOL\2�%k #;/�=�YsU>�;�;%;/`(mj���%ڊY#:�:%pVI帿jךt<}`� Q�)Iic9�|Kq�_e硳�?4z� b?˳WDe.P*3^lI:!�j`)Eg:o�ωd*d4THnFVul�7�:`3w�2�-����"XCDeRa�# 6Q/9j)8xh^vQQ# �"<>�^�6�ElTvQ�s:�sg =W�+`�."5S+ xJs�51+~c �eۂ38q\�-l�,ިjTG\i� Opm,�l�)�iH�UЉ˴ku� %�m]:Έ,Y).'r�7lG�ZYd\QG_�a݉ R$$9y(tPPZjS6�ay!h~R�^�<^Z@/ȟFE&�,�j���=; LKt%��e%ͪwJ0H�NcG�!,ީJg� �R\�I|kFjyL�-y9�PM$yX�?`H;x�8cA�ɲ8u�`[\ћ @k���/�@wM�:_dKQ&' �ev��G��>2�0~ Azz�^TľBu(shDM�?jT�#G�#iqNbvӉ�.Yv`u ;~? ח��:L��%3pyz�gauE�?uF��,"Is.wkd;aћNWζh~jW=�"WJ̺o4�8�7�fv,�<[gz�L$J�>ַ\�!G�; endstream endobj 40 0 obj 2286 endobj 41 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 42 0 R >> endobj 42 0 obj << /Length 43 0 R /Filter /FlateDecode >> stream HWr7���9%�枭��쥬T^�΀"�!@0_PDUR.�$�>}Ÿ7�恑�3ܡ�0"Ee%�.$�=˰�4<$YY'MCM}Cq�+ � Hj0 nXka'@aV�ОB�3JSqV;aYEl9_>IU�:�h] J@3�*{c4)~�Vɀ� |F��S� �>Wo�7'&C^QbKޖ%�gr|�3;3+oȓj�:+�56+BpȤFH&[��r)鋑}۳G>|R^tYSv Oa�/yPIM�$*�D�/6� @{qHs||Y:g�(H$NIR't;j=e{aX/�r@w[�;��;�-�IC��"\�&6$� �lQoA $�2OJS兿RMmqPwA0ٛj�pMb݁z^�>vk(�(;'�(mx�-g@X %4h �#YENOĝ7�.�RW�ޣ�0_�%Yc,=EF�oqI�$V kT^\u,�Ne�'@"6v* UnM~v2�&^uA�"2` 3Jjn�3(�+9u�8W�O#KSn8�DLH(W!@q{u�?�[�.�q)�).er{In߁SZ֧m &.l)j=B4n/!N' -Ŏ$6A"]Zhې >ך�Gb:ơ𚟲԰ok=^؃'<vd;5 ̾q:d�$%1Qf{Pc�=7�#fCAl�d� v�\B=�׉RY@L �# |@Z{[PZ}_|/�4,�ǙO�lR {KcA=ZL|u:/ٲK,z={bx~扜G��,b|OsAwۿP� Yݡ3p4y Tnq$ ^#jmpW,.RjlhU6!5-@ {�%%aF7O � z:M�p9 =g]6wh�8irPg8WS~�u.=� = 6ȯ=:FXfWIۘJ�7 |�=�!��2魴N@Y�>\V��!} 9{RgQǂp78@`� AjyF�;(NX�8Ԏ�:a Px]擤:�Cv> /ProcSet 2 0 R >> /Contents 45 0 R >> endobj 45 0 obj << /Length 46 0 R /Filter /FlateDecode >> stream HWr+���v\ J7UoEb�$AVS�>bɦle�3MI>P�Gϔ0!te%<��߅�8� <_�%j{u�p�;_VP�(`ٲ Z�=tC\ N]9e[p9,d%&V^ {O|=W^fZnW_:3Av�!r=m'�!.k1ʱXD ʲvAlB �=�nR�#O_~VMȯ� M�$ލyױEk �-ihW"]�7RMb�|UnJ+{ ׭zt�=.ʶۭ@٩PكNZ d+ +ݝgU" _5aDS7Ix7{IY�'{%K�h `e�:orw؈O}gnH}�+<{QK� ks:ԃPŁCΕ9XFM]r8>.t�*�#v�&(�$apa$@��B-ŀw7ʊX )~XxP�8p9�mǯzYg4_+G/�wsl:tJ�k\. �,L` �4دFy�2+_Eͷo�)ǦӬ� ��=7d^rKnoxZSƜ�8)��AങD=q0j�9�!@=p>�9|B`bY�qxKjm_}j�*w�V폓 �&;�3� > ^m1]vqt!�2HlجnW u3rݪi�/��GA˸vt^�un9OoI�(�<� 9Ha vF(kd%͐5��3c/lYծ trBa�"rau�Pn\**=wI*vYy�4E2DY?�l`1 ꠺[QtB^�"@'�V�J2,N1/JOhe�0;��v�xmIJ|u�5q�� \@cߘ:w�хW�8оi^0 Y�葁;h�խc}طdqxҫ1�)Lk@vf�#֙|a�x=JW�= ~� @z߄�eB� hɏɥnB�7$|ХFS1Vp8ܵ*R#ŋn#�[Z7w@eF��b>ʤ?"yaH� x%��&֟IeBi3Z} O�0 V}�8�^5zhAw� OATYuGX��),/#^�(P�� endstream endobj 46 0 obj 2183 endobj 47 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 48 0 R >> endobj 48 0 obj << /Length 49 0 R /Filter /FlateDecode >> stream HWr��w!�$߻ę�2�;qU6P$2C�>ߧoR$v�%�}קf~z��y7J{xH^dE�0L�,�3y� O��ic�#4!Tg\�y �\1�)ɟ�!O/nKp�zS�ˆʃ&!CYjga*�,Ι�-zM� Sq)n�9}5TmCF�jvOM'b;R;�hD:RX�� %qF1SnlM?tQ4C� xGp$ڜ�{X�'8Wx\v5ؓmZ}hP�4סVޕќ�z⟗3߷o�DtmxI4>bG\�ϑ}�8X$�Eh\)H�,ő>9dKr}d�#M 2u-C�% �)ϣL-�%x HHB��;WmlqbZX�KQp�0EK2�$շ<�W n�w_^ C-Sh~~QWJ 6�:�"C\QM!t{�"7!tc-z�=HwjB>, ]bќE?H��)�PW8�*m{�!�)K#�� �e&N�%L0�FmJp ��4θy.Q𥬶%9]hR �hwc^q �`z�&�UJy�[l|0Eݷ�jp]B(�zp� N� ̺˙s�=zE-UEn6Y[/>뽈m1‹�:rbU�3E�TPĻ V>�m�!�_JoM;L� mj0V dMdx+�"(�M-q�1�$ѺI�ij�9��G��2$�?۪7.88h.d�ѳS�=�/9fe=հ:ϸߍۋ�,R�ɳsq5�4褁Ɂ?A�(ك)�0dɲܠUZ��'�~7S���Eܲ'qEľ%�E2/�Eߍٌ�DhlΔrpJ䭆r�pB�;�$ih-�= endstream endobj 49 0 obj 2158 endobj 50 0 obj << /Type /Page /Parent 51 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R /F3 33 0 R >> /ProcSet 2 0 R >> /Contents 52 0 R >> endobj 51 0 obj << /Kids [ 50 0 R 54 0 R 57 0 R 60 0 R ] /Count 4 /Type /Pages /Parent 63 0 R >> endobj 52 0 obj << /Length 53 0 R /Filter /FlateDecode >> stream HWn��Cc� @2W%yKjHM�;Is�H�d�:uԩۛ�m`��#y�#BmpX>[� mwf{�`G�EB3DS�5NpQM}�0�3a�&EW/�?K2�j�?Qnn�"W��fCLy^WrXH�,�/�3��(��@aTIt� x"OFu?? ne'�;'�Ĉy; @? >6�7(әw ƾ~@hhl�3 �VdGT?D|C8�<��:�$dN�yIb!f� HC�ylV20EGhb7À�??�G��5o[w}�wQU3�4@(`a;�}yHL�-lg@~ijm�>�@VZi�%F.1>g::ϞezY݁�C�XKsG�&M&!�4�1bM?\4N@} I Ȣz�A*`U� ¥`%� Rs�+=Tۻ� j}ޠă� m}�jcjDⵁVd/J#afVp���G˰ ny7J3jEq�%!$$�,F z��/�"UwFNM^m?�?O'xnS:ȮBJhM^�44�0"]z}�� rB�(Y[E!�*�/e>*lֿ�1YWwZlO�*W(r.�,_K� c�%�-�o�_�"T|+5z�*]ӯafQ� \]nInl[1bҜ\0cƆCo Lr-|oA6_*O5ps߅�4t2�Ac�T�p�.}]ĘYw��=�Hhh�!@�2ˆFN WA섆J=��6ѝ 4Q�8}MᔳB� �=k�LDx4�o�3zjdzS{F�(�Ҭt�4:+gˉ� �J]+p1ӿr�-ᐩKxHAR^O Tr%d@%N�8NJ��V��& 9�kvy q5Øy[�'~s�/@[EΠP�7J � MѴdD(]Zoj^|L(/_߶XY\xvak~ pi2� Llv�'96�..G8M(,�<� ZCIH0ECnr���V STZ0�4µ%b�8z?7J3�}V�0QpJk[#{�FH2׬ld0�2ϸn3V~r�3}ȲV� BmvQ_ �TƄ,Ff|s}BO�<�ưQK9Қs1MURo_bƁ{jA©Ae LU%wx("Jgq:hw{ �/�1AU}sA�.u� ֈeK)7dɕUOuGл�-\3śWE�&~ru��yZ�<�)5{TWbZFMSq^z� %]G�$x%MDշJj^Y�-u��/)M;b�� OZ��nno�wLkoGe@ Vx6NIZ� j Mi6쒒,L�WbDM[Y[|�? �;vy�OYlOA?n.P3 nR]�}bwA|:�15}V 9�� !z,%=<saCoU_2&C{?u Wriqe�(gaLJڦ}�(ja{�)/\�:.ȇ^BUXf�!�1R?:΃ޓ+w�� t�*SWVʋw�t8vn�"]~MsLc�2JphcbO�.t~�ʫ}�)D;L_�7Ǻkax�^erG�ru>U dW{\�&4 iJz !9u1[I2*߷�5v�RpJ�=}�=�3}w� Sn�,AL]&a,B(f�wc�9s_�-TE� �(��L)v�\w֐2~tv KdT�4bz nF{&<]}1Ow TP^V]�4 -esm N ZOOR�8K�3�$I| �?�=sxoxL7�(�g�=/0�)2?�d�-ɑt�6 8�!y�)�+A@%\qsSRp{%D9�Y�6s� GDR[q:, ��Iݏ#gq9n0�3��+f~pR�i�*AjiF�tҘ !OD흧| lFxk%v`BU[��*O;X�}୯.vXU�,S�@^�0Be !B�`BO(�=.cMʲYʲ)ef�4qG|> .հZFհY<\�( r^ޤ,�+}TA-i%T�HI�DX#�ѪO�"}`^TU �f(O؜;O6� �#V�]1ӜaIp Xc+龖1��� Γ�4a ;@{(`�'#Dt 2�B@U�.xyCOMU�#ųcY�?.�#Ι-}E,~o�0`{yF ,/}O{`� N�f.@g rn7 Yk5ֈBu߀zm0~i'�JݲW VM{r[y,DZ4M�jhe‡ԧ(}�!d  SO'M i-]`8�Y+1o�e(yX$� Bi�"|�[f(vs:�ܻ�Z@�f�,�2lEg�G$\�tg:Q,IݏypghkyX$dzN�2jJ� |wh6{Gn�?M#Fv�8H�K񘀐#�86X%- :U�4�aUKh�44Q6Y`=AB\]4`FAP4xExc-Q�8PGG�6|x�?� `i{cG|Fݷ>|�=XttQEOv]Unjݠuw�' I�IJ=b�#3WeǞoc�=v#�?z'�,6gXP6hgPPqTg�3vif�!{V|]:bݬof T�*î= da2�)�$�-6�,RL @nlE]6W[�/�t {�"X;7&^o5cJECu%�لV� p|D�|v�,JOhHEv�;NK �%I Ԁal{�l0jt^�,bP��8EW޲fŴHƚnz(+ /VȮ��v$�=<0Eu�|veRw3�1k"VԵjFQ���+r vfpܾ} r;-Ynt�$s?b'L*�*fL�܆eEh a�(��:�)@d-Feˀɵ`EF�,b :�8�H 9O#7raB�c��́orR~!�ubÆ #Z$k�tJW\O^C�+�<ͪۧ̋44�8yKX�,�pr PL�"A6@_Bv[ ar� E䟆i�(�2Qñ$Z�UO �7dr�7W rjVec%[vYaLCBE ,hvv|Q� endstream endobj 56 0 obj 2276 endobj 57 0 obj << /Type /Page /Parent 51 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 58 0 R >> endobj 58 0 obj << /Length 59 0 R /Filter /FlateDecode >> stream HW]oܺ��|hѤX�%)@Q8h�6E^�F+�%�!)ûѧ"cK#r̙3�6W)')�^Q���%{xH6�(JG�%�kkq;η6ӿ�0:�3?.�39<@ Pڎ� 9B⑘ϲ|�$Lġ�<y"CCijU��\KPe`.>�=�ߒ/ɳ/zX),9*�(ş�%ĺ�ٱO>7o�<*7E՗gJe`� A4�B O>QM(u�:pRw�M� AN�ER_df1 ~��-�n^M�=^KPƱUd[vS:G1lqx١�qD�>pݹܰɂ<� G7[&[zlI�0D�oא濹=�,F@RI1_Rۓ�UdJ�PՉ<{ � cٔYΆv > /ProcSet 2 0 R >> /Contents 61 0 R >> endobj 61 0 obj << /Length 62 0 R /Filter /FlateDecode >> stream HVn�6��ü�V"u�>5�]ݤX02mUD/)~}gHʲ�.zqEg fA�Q g�0zCp0`G�1ox>7�"�ұ:#װ'�n�7w>)Ҹq�" h7�luK�la�$m�";ؑo�8 R{>(? ��8ޥoī@it$dg5>va�_g|ٜM/w?}�.�SX$X&^�c�2Ja-+��/&V]Uf�q�ȳp��8~*U�(�++T~D>�0C�0xv�'˃4/p^Ő�o(�>s�>.�"D�{�>9 endstream endobj 62 0 obj 1174 endobj 63 0 obj << /Kids [ 5 0 R 30 0 R 51 0 R ] /Count 16 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 64 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2005-03-08T09:11:48Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-03-08T09:12:09-05:00 2005-03-08T09:11:48Z Office of Chief Counsel, IRS 2005-03-08T09:12:09-05:00 2005-03-08T09:12:09-05:00 Office of Chief Counsel, IRS endstream endobj xref 0 65 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000263 00000 n 0000000335 00000 n 0000000469 00000 n 0000000584 00000 n 0000001679 00000 n 0000001949 00000 n 0000003048 00000 n 0000003327 00000 n 0000009892 00000 n 0000009914 00000 n 0000010039 00000 n 0000011143 00000 n 0000011165 00000 n 0000011301 00000 n 0000013701 00000 n 0000013723 00000 n 0000014830 00000 n 0000015117 00000 n 0000015253 00000 n 0000017356 00000 n 0000017378 00000 n 0000017503 00000 n 0000020053 00000 n 0000020075 00000 n 0000020211 00000 n 0000022558 00000 n 0000022580 00000 n 0000022728 00000 n 0000022845 00000 n 0000025100 00000 n 0000025122 00000 n 0000026217 00000 n 0000026493 00000 n 0000026630 00000 n 0000028826 00000 n 0000028848 00000 n 0000028985 00000 n 0000031349 00000 n 0000031371 00000 n 0000031508 00000 n 0000033547 00000 n 0000033569 00000 n 0000033706 00000 n 0000035967 00000 n 0000035989 00000 n 0000036126 00000 n 0000038362 00000 n 0000038384 00000 n 0000038532 00000 n 0000038635 00000 n 0000041376 00000 n 0000041398 00000 n 0000041535 00000 n 0000043889 00000 n 0000043911 00000 n 0000044048 00000 n 0000046312 00000 n 0000046334 00000 n 0000046471 00000 n 0000047723 00000 n 0000047745 00000 n 0000047852 00000 n trailer << /Size 65 /Info 1 0 R /Root 3 0 R /ID[<0c72bad4d1974ef612a1ac78306044ca><269cee5f1ad98e4d5b5339e6bd58a712>] >> startxref 49264 %%EOF