%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20050309093053Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050309093108-05'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 48 0 R /Type /Catalog /Metadata 49 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 17 0 R 20 0 R 23 0 R 26 0 R ] /Count 6 /Type /Pages /Parent 48 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 HW[S\7��=fSX�#* ]6l�9鱘0 ϫt1xZU+otGUTf Ulߓ&Ҁ'88=y?�_NA�6�B�*a�%�`ItO^|'Nh2}�K>݁n�)�+U<8y(Na�)vxH{3\{mꍅ'O��:�V<�4cI+ \ok�=Wc� p@�|6�4xK 5`,ݮ�=m8<|˃eV ) �=EwM-�$��.f?sMAy̓tU*n;Y\M _o=lp,RyW×`|79DX��:)Aeٯn�pܔ}d�3�W7q2>MD�=.#}W �2p�0�Vò[a5Znlrr�8>=].�##�հ�5ղϽmT�-Dzt4³۵SⳢ�.,�78[/.ԡgV�>�ܱ��=-bڰ^=-Up³v=ҰڳʲI�04ٲ�*8S�&ݱ�-wұ+�Xܰ-淏J�=%�+�0фL�.⦱m:O`]�5�/ &�1�+f(�*D0_Ls�JG�MEW"�;�87!�!�I� 2I��^L @ ]�)_'^<�T�ZeC�SivF]>Û R�Fqm�*}gmLk=(´ 4w.]FLJ#݇kz� �9^zD{ܛT+h )ol?d� �2fdfvH�X{ŀHc@� e� �XC ��4h�&T�E�:,ty$ɗ�"Y�р`-`Dl7κЃSF�;�h�4f7 9CMJ\B+#f]��P,RA�4�ҔlTmP)(`w�Ƀ� ㇾMLv�7�\�((�EH�r@�-\�e4�m[RT$�+%��%@�0C7KBkdV�,r�)Sa/��IAt)*ae:#qBAPi�rS�0�/CFDVp�|D�o� h/ ���6$l|(�%2Ly "8 R(�bMQ5u�QjQT��<҆%-ry1T�)t"naC.��56�E�"5NrF� Pxl#!r+ZTүҪ[vӮK&*�#ߴBuS� 9f#m(U 'TWw|m�:5sF4Vwhbe(H*v�7UB֙xL�1a|�+6iX]��ۮZ��4d]wVJْ�8�3�cf�8+̾[w|aRLA8 9fJoM=dY�/~A�A₨Э�! YCu XJ7o m�'Vhl�.T^9ٱ,j+�2akadۋ 2uz�$ Ue]̀㨺ݨ� �5[Y�1zb�y m0^T"Dfi.(Z�lAӤy1PxM'_U̮ 8o�/L�*&�� W⡸U�1�[� 0:� 7kA�1mh�2۪�i.ҁDh6A�rU[tjv~� �z.uY5�|Dphe�)�%c`�2�&޺NC�+ߢ;:iN�z&c5� 6nQ.�m&\EqM)dqt�1ӥdn$vwɇ� �*X]F2G�$Ԡ){�� ri[V�w^Lc� ǘ$/ŬҟRxSai� m nx3?w)�<�{xn+r�6o�\D}� dp:\ j�6LT7�6q�='1,Si �agأF̤ۆ%Z��'� %h<�Q X�H~�4 �$@��!7s�r̀��~ qMܱ*A�%|4O�p�.�;i6ŧ��rV�/dž/�>�8�;19�f=[epި� 뱶�`Tj� 3WL�ɼ�-�$7Er7Nrk:,}KW� rFZ2I?]�/]Z*S��-`-ggm;�kUb_Y�/M�?�#s\+wOݸJ/-S�.?m\�0� w E@�2:6iD}[P ]*�(R1_uUWlVCr4,Q]�;o7rcH+t{y<}juh�$�:� �8/T@sDŽxm�j>f:Iq=�:zX�I+}3ߡъ=�>or):)�T {Ԥ`�7%ب�#u�9\,SSssb;.aZihOniG� ��`E]�?XG�0值�b����q�?Vr�+tY�X'<��KJB7��s�5 ovLXvVweyRn��(�6U3iچP� 8aA^uW�>DOƳ�7�����*�%�<)ԋNlzUP�wf=&}� ͙}37.iMn.��#�*ΪJA%]�K K(vU�(�7tݷ[cy�w�/"1�˺#I@Ⱅ]E #lv﹔)`k�IN� 6�*q kKĭ@�1P9Ք�ۑ�VR*!.f(�;o7�5�d#Rp{y<}j�Hp�Mt�Nx`�I�1;�[!RW�/�(0uʧQ�4bb Tx\ =|RHXr]YwoU)�7Wv87�x'ڛ5�'�xlTaa�.�:�sd��fΜse%G�0/z5#K�+x(Xֻ@ٖ(�6S�ou1�?_@͏+� ז^�L�&UۯDEݓuLiE%H�ćGPXdRʆ�)0[,B�%y �䍐Rz��0`zYWi3�3�Kf�1Oˁ n η^V�)N�9pZ,a*�3�.�/+�͖-Xj�>媋o^_{qvq�/ӧo�e޶ÿ访q�MjϦo|P!SgR}mߍ2h�3�?d endstream endobj 11 0 obj 6516 endobj 12 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R >> /ProcSet 2 0 R >> /Contents 13 0 R >> endobj 13 0 obj << /Length 14 0 R /Filter /FlateDecode >> stream HWێ�8�>f�R�(k}t ,�ZmmdKJq流]v0� /�Drԩ�vOeAn'3 M�=^sA%p�3�.�4 |̪X~Rgy6ƝR�0HZ_:bPvH%Զn'RUƱ"B+ЃIO�"bˀ응ޢ�+jkU�"$TpUČ%>Ϗ?�>e .82�(�,R�!"k�P&1VLQL5�3|Zبy�I`t�9�No>� X*eo|ٝ Gz.tC{�g��9sND(�.@�(-�5�0 &�`�<n:p)FRJ�#Fd�48_1V}Mh�i:a< }0fBm��R�[ [p_�%no=V�a攗.�'E(s!�շy׾,�}~/X.�=Ke: �=Azv{nJ.%y62�0v¸NࠩNAqLr�l/v�kt}^<.�&Mhb2�,�%�>bΤ{pbe�|]鲃�{"g�1ur >GQ�(�:qAI2>(w>b_��"i:S�9S$˦p�'p�Um�;5 S��`@/M@`&"e�9w)Z�8�y`@CT@Puu!eZCϚ 3� 碁�� :�o�.��5lz�RjRWg$sm�&�9�p*E1�&b) -F\Q0p+Q�ec�@`5��,!MB�-f?T?u_A-�2s�'WA?{(��7>ns"lݑ?xɽ_a@{g� [j�9N_I=NBK�� +��(ʮw2�%�%Ji��V�-SxTQ��7�.0nNy�9{3tzvlG߭.̈g ���`�9��%�,t�(xX ۸Ca=ql*��݂>j]Y� P{俺I'1@i����=l � ��6�6 z�]UwT�%!�>P.o=/.O� endstream endobj 14 0 obj 1866 endobj 15 0 obj << /Type /Font /Subtype /TrueType /Name /F2 /BaseFont /WPTypographicSymbols /FirstChar 32 /LastChar 255 /Widths [ 500 667 667 667 600 500 667 500 233 500 366 366 533 533 733 533 347 347 866 866 533 360 320 500 500 667 866 360 233 233 233 366 366 366 500 754 233 233 866 800 500 500 900 953 667 866 500 800 500 667 500 500 535 736 736 481 481 648 667 500 667 667 667 216 365 866 866 866 866 866 866 500 500 780 866 866 1219 1000 667 360 879 820 861 844 852 771 887 944 786 957 894 930 852 864 872 500 500 864 870 872 872 872 417 525 886 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 16 0 R >> endobj 16 0 obj << /Type /FontDescriptor /FontName /WPTypographicSymbols /Flags 32 /FontBBox [ -250 -226 1463 1000 ] /MissingWidth 667 /StemV 137 /StemH 137 /ItalicAngle 0 /CapHeight 812 /XHeight 406 /Ascent 812 /Descent -226 /Leading 38 /MaxWidth 1219 /AvgWidth 752 >> endobj 17 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R >> /ProcSet 2 0 R >> /Contents 18 0 R >> endobj 18 0 obj << /Length 19 0 R /Filter /FlateDecode >> stream HWێ�6�>-Ō‹dzmH?-�(�=[$q yMN�:U� N Zy7<)awpH65�9!ߑ�+.�%4EnQA� yRdg޸碰Y]}C�>�(�{<�Iv~U�n2>N>$heX� �"fȯکaP md3z}yY�.�U~bHE@0y�,\�ŤfY^K\�1Nk�)WU�8��3d yg�09ct�6`�5Tr�� �^@whL�1�U:{ɻO;i�"z�2!bH,lu�5heLiƓR}!�(ǰ圏C)<<� � $L�+t��2#hQuƍ> /ProcSet 2 0 R >> /Contents 21 0 R >> endobj 21 0 obj << /Length 22 0 R /Filter /FlateDecode >> stream HWn�8���!)Q�X;���`fjʭZ�);�*^�cb]ΩSUW7g'� xF O�(avܴfy^��;໏f�)�@U"x Wx;?{�5ºV>3۱屫�<��<)9�=<�+rUY6SYZF2+� ^�#dT]goNʚd�.a嵷2u0-�!}~X漨f"H.; Yd�nU?Z[�7� J`R Bևs4E��#�8g3*xyg`�"wLpv:�â11N,�&ng�1CjGvy^j�(Zp�D&y\o�*^D� .|܅W$GͿn�(i�?X^"&uwvusƹ_KF]X�LoK*p�;r�;EDA�$� ( <ʉw� CWoX� ZRl쥁��=�b�'Aʈ$�$ ��<ERQÄ́kStG�>THoQƪ"g>�@F�(sN�rȵ�̿eaշv/{EfkSk���� �<�0٤݁Mh!?Q�-�rz�7Q~c8-�?mk"7꣐�8�ّ[)� /#uYuDsfݳwJsM�<]R0lqQ]FUÕ �TX�5Rm�6IR�Ts�􀝯*@X u0+OM� M,E8H^,�QLWhqۙթH*auN;3%{1@ɣ B� ZDҸR6U�6an~Z~І�~ˬswU�y 9C|z�':��?VjSMFXE�߹â̽v� \K�"5U%oP<�g�'�8`Ѓ�P?.qJo� t]� LN+�>t`}vSۢlV*!Lv5MxASRb�'"aOIl^(�8uKm��Meg@|fc�l;)6Xq�c ʼ@�ʗ 6�f{7 �:�[N�>冣4�)�/S w.\v�3m��.-נ�".aI�P�-�6Xް� r|)W+M�1T2 ۀ֢I<{ܩ�-P<<�/'_>¿^�zsS*N]R`uN�Uׯo)t� Y~u�0t_~4tm��?{9]vj-�5d+�68nr9f�.i�> /ProcSet 2 0 R >> /Contents 24 0 R >> endobj 24 0 obj << /Length 25 0 R /Filter /FlateDecode >> stream HWko��@} �"�(q�"@�%_TIʎ�}gER7M[3g�9ayU2R�!ˏW9���>'k,krg�\_�+�)gIeV~t qŅ=n/q� n�5?þqƅ�/�;x<b)�4۝[D7DK+!cTR�f kbt��7Mo2B>5�6�#/m6dܵݞܺcErzR�3i�wyZ{Cu�2%�M�nvgko{;�RiG=BɋIӒ]�! (ILJǕ~%_�$Y[oϦU`�>W��_m@.kl�; 5Zbăog2oàx6Ee <�*TqECn�'/f�%Ƭ0A�':vE[ֺʦK�&�;�̓VOEpTb^�Bʈ�5QPں�2d� �4�l�z‰�Jz=~mMlf��3�=�L}lͳtAahWA?xL� @zx0ƭ3� e�g}�� � +JU&+O�&{ �?p� J!{�7W@]|i�e(ɹ�qT˜TpWԱ�, "�$_ šE�*�L�� 7�o�I}&�И�=f}v�A3c}ܴOܕ>ud1n )g|E@��;ec P� �^-��qV%]PQP%g��9=F>�(8ˑ�"�#�M7�|UEL�8)/�&�q� � .#ͮu>ivmK�X!B �3hJ9Щ2�;0Q|<�*kCm ksf�R�6 YIWXTĝ޺ [IcTŬ��0_zl_A'~axE0@iY�0�kjaMⳢP쨼,G*qH)I@*"�"�t�j,BWImsbsehTىZ 9�6/�#c4j0&k2~;hwnVN��~EC(y�~5]T@>djlN�il�G(׻NJN:/Rہua )o^6o-� >^� (Ԥj#\yP!'ޞ&S"]thBncL^�lXyٴ[�at�chy篗S׈B�'w+M< �W*ubRE]QBl\!(FUXRSE4�ot|B�;i2h�P�,p6v� /^� l� wѠ�!`\8B\�7�y]Q$:`D�"g@7zUj�-62�?�(^oSj�Ҙ,m0�*mCX A0A,=8iT.WL�=�1R:ﮊNp�=ݹ0� xQ�8[5�&nӹe6Ʉ T( >إEeL21b.Ome1bB8� Af8Ɩ`\�Z\˱� �ڱe!/�9Bj�>5nޫaS^�xɬ� � W�zi�2Թzve�Fpmȟ%��;bz4YcPw�=n`16 "T(\�x�,U�68zq{�\N�7OY$m~R[�/gN�8aB\t8g�7:Xz<([ʣذ�?."=gD�5f�"Y4e_;@k�%{�>۝l�Z)�SYUnڙI�쥒 $ G� x(OJêdI`IXQ��=<�1S]^Zѽ���5fjZUMo&/ń�9�W�) |ʊQONR@[MGU� R <.�~�40Y�+k��5�S�1e d@nQ�0Wb� Xt�%aS�)Ys�XpXi�ӕ;;T@�ko�tr b̠K\w Oa�Mo�6HQr�&8�&�~'фR�15s(/Fԉ,aSf�+@#c4J^T�K%|GI`M�3�$VctAqL `qܵ� ׬,� n@n�z�ԅ̈́�<@t�/ɬ�&X�0OM\? lm'�3Qht v"Z�'Y�3�,�Jhu�6q ;"Mas� y AU o)�Ƌ/؄&F$wݥUb<`�?�3ZI^mq[\mºp|�/0�[,]�18J& d�*�/ԗx K'�}ɍL-�;jKcR�#Z� Eس[Pe�kWS6^NΣuf��'0sSeW`J�Ta~a� f�.fNe0ddyƮ%`ٌMn բ ~���)Z@�)ܤ�5x\lkفіl �v^s4C%<tS4� endstream endobj 25 0 obj 2916 endobj 26 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R >> /ProcSet 2 0 R >> /Contents 27 0 R >> endobj 27 0 obj << /Length 28 0 R /Filter /FlateDecode >> stream HWn�6��݃EK%� /~aX.%*FR|\T-Fm9�7E��t�;>�>(X̭Ɠzc`BaT��"2nuGR�8g5ͨ�7lnIڹXH �� ~Bw�.(� E,"'^1R1hQknxN0CtE`FOSDJ_P-Jұ\]� ĤM�<$wD�P "OA�/S7>Imr� rB"�7�QyBJC7�2,xгNTy[F!h\�y0mV�5Ƨf|vhixćM|J�&~�3rg�2d_yP3�VtCRy.4�&bԥ礿�2pw]r!̝�4�+l4\E;ü`bG/r8�=�Ld$fPQ�!q�_ͼk4@. ԨWgq�Ь@fzo�!�/A�/@Ij� �o@z83k�$aÊ%i҄qus�2Gmc� DO� � vN��=Z|�"@7V�:hO�8e�a�&XMEʼnyQ�չv']pYE`"�2�X[J�<�5Sn�?kԃ �1tAoe�1Ь2a=Y\ �+LQL�6d�ۨtBÀ�:h^�2%�4ķ@[[ YM h�:lQ'\7�Z�:Y�. < �+ҝ7rR|�a:�*�.�ҭΉ ].S�MX�=4}?qa�5hmub{PGwx9�FDa�O 6WK�&�45\`*0V�(˩+�� Kt}CIwBۇwNtg�|B84d\BXIKz:{m]l<�&aQܗXc-pM|-B�C'mw�뚷> /ProcSet 2 0 R >> /Contents 31 0 R >> endobj 30 0 obj << /Kids [ 29 0 R 33 0 R 36 0 R 39 0 R 42 0 R 45 0 R ] /Count 6 /Type /Pages /Parent 48 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWێ�H @z{3X`3yEҲdr{;_�*�"%d� YS�8\"y=MDV�yཟMh^ا{ ��$Ϧ'qEOݳ4}tEn�)ם� �6p .H�'Z�ø.e5Cӽ#Pv.4}GތfM@ױAW#�U"mo �4�5�-A0 xNhӤ�U5JWǃipےm'�MUژ]9‡^�<ZlL `~�+|J+v.�X}c _Xp )l�0.� Ut'(wIX3њ� ߒTkQ <6CB�* @yژPq�$d,&�* 3�kLM?y\ "+��=\Cg\y�Z`Sp7K\�"�'lDŽ|P̵ͬ#TΛ>#ڲћPɅ߄{2i.el=/ X 2G Ń�?P6W O)WB.�.[�xBfaTea t!�p0&qH�܌�<|��, Ej{`wh#VoO � \D6spAglv,s_LHq4�+S�,�>� &B*�i2�2H�j8Ⱦ�$It[꭫.]V+jiUヘW�-�1yC%@Hܫ"&2�CYA�yk� )i׷zm%` *Rc[�*͎mz�qkŠt�Z� �_��+ y:O� 2JH�|Db o}/��'�<�|I}e=�?/jbnt]m'4iLmE,Q.y|! 6A)KS�9I�C�(Yy6?۸~^~6xDVx!q6� 5OlY�*_(ja%փ!ՠV Pum�6�-W��c+Ґt_>�1c 4Bw�[·¢imK@�"h <�Ԉܳm�IԱ-��!J~VLx0w�ӏ܆Pw4ϦM4Θ�0B� ďoY`2Q3hUdU m}L=z,#tʍʊR{1vA0.6eyq+~0ηC^q/�)иoe(� Nef�2�5�X亷olN/y(\�2_Ln^:� Ѷ82|׀;c�Foɶy;j(y2D�ԧP#dicf5V"�#`B�� Қfpc|inJ-�"�+� Iۂf28�axC)]k ;� J^�&Bf3GS�*&ǵ&dU\J6)]@W" �*�?=\ǥ# T$\fS{�3DisY}b&tEt%�Up�X�9i�oN�B�i7aMfGN �:wnL�dSEvЇAXة@�7�Uk;~ gFG�>D1�0ۗ;ճ�r�޳2��0l�ܲǻnyӥa=~x9�'ܱ�46�zݙM��(ڗ\ڢ�%n沰DЫ81&�u7�`8uqbu�KS*Q0YW{� Wog[L]�rC/4u"z�, Xtn7�5p#�&�=B E8)F�;hÅI;qh#)[jdfİԩ�?Saʻs�7��6H ^�Mnd� J*V�;YhXGq!�_Pe�+NI%ia0GQ|NWD:e~ԲJ!�*=�"v,E� ʿ�-ρjB��<jy{MTe$jjHY. ޸o/;<$!�4xg�#X7(�#;o�#-E�� fm�$ �-_L_ endstream endobj 32 0 obj 3122 endobj 33 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R >> /ProcSet 2 0 R >> /Contents 34 0 R >> endobj 34 0 obj << /Length 35 0 R /Filter /FlateDecode >> stream HWko��u�;O>�(twAY9�8*Γ,;1R��}{E.Zow0"n�!Z g]�7he�#t?P�yVx;�(++�3*K{x <]O~۩}eZ�1�?�!� �c�2�)X��g.b%.l9NA�?+Tq�3Tr<*tsI� ߼Krg$KT\P1�%/E�9{ρr.hC|Lx bZQ�nYp .�".�2bx�?v7� 7wy@\_cBDC).ݏ骢;�� �4 1uSCX^gc�� 9� �3L?gnٴXLIEL$�UVޢ{ =zo5{�d=ڨ-�!6(4".�ȳŬ"9j�1?/W��h��,UȒG�*6z�3�6}+۽�&�#�5���"�<"(y�)�hD@SXd�&d KT5�%Q�4-dS=U�AN0\(U3�?{=�Q}�_~o7b[9�"� IV{[u@mjz�gd~w# u*g-N6,Ǿ@�S�9�73�5MpI XFIOBhz'�ܡҳJCB2TGЎr&�Zj b^YRG@p�ph�+ png�t)#^H̷|{F�#UOv^�-� _Kzs)oހy(+_a$ �8Dğ�>-P nX�5f`j�`�J+5GD�3s(�/g�#wb׮| �1;yteM� 7L@�ćUSˆZQ^�|^fK�Yi|TѶ�x}js�$)U)/3Y#PlFv4�Dds;TkSbg_>S^NF�싣>e�}G˗ƽ�334h� ��7`ɍy�$3މZb����!Vkr st?aTm�-rxTmG�,?A,=yo�?_!ͰŘ]{Ls�.�>�OBNI-iFX�>d�X��;�r`uCW$ I�0C�A-xIhToiD�0ܞ0Czhd�,�$X� {~� jg|Q"Є/2>?NC�!TiEq{;.ާ�>P~΁/�;o� j`r֏zwKFX^h�*%�,XRK;I0R�fIVaFYD ~�@ OCJ0[� �\N v�NdkeX]v�8UTi8D�&ǙqbdJŔ\ֽY�+NaYH*t�~`uCe �.Zx\U� HOت eE�ή3 .s gAB �4aEҐI_`[Sg&ISsxs}S^ �j^ђ]0,*`GY8�7�zs�sa6�5Ñ�[�/qZ�S\�訠I�;*}{cWdOH� F\꼔o�~T`EiOvd�ʑyQ<,NGIZ\9�0Q<{-�jj5h�btAgq*�7i�#�qyhg"�ijhT�+S�3<^*�+h5⸇�H}ʠ(�cIiR'@A�Xl"[bbXU�-0pWh՝-:�(T8O�82Ϯ x�,gkDH�.ϛgQC~A�3z�4㊐� u~v�O&�;@@M'_㨇�4S�b R^eX &�>� B;x}� a,#5f T�6ΜvάqV 45L�#"r[|+EpUo0*Jip$obi�(%!v�`Dr�:tפI� 4Vy)~]u�5BD�in[xY "�0hfOcUQдRְbU�-YoH7I[E`:Pk#Q*"\N=\�0vs�Ap endstream endobj 35 0 obj 3057 endobj 36 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R >> /ProcSet 2 0 R >> /Contents 37 0 R >> endobj 37 0 obj << /Length 38 0 R /Filter /FlateDecode >> stream HWn�C?J 7��-ŀY!{f�'HOU_h$;�$@l@fu]N�:qssӂ%ߓ?Q�8(IE6�$ #~t�4_fؽ-/p{t�H 9T��zfSy2#XW-q�2�˭Xr�8] �;'LPntlEr/��=VЅFi+Q9�9�2Kn3S�6uf�. Aq.@3GՓM� �3~ < U�1u2H ؚ̄8� ep KζliʥK= ϻ� �Hb\ %� j;}l!��Wg r�*�!gUorLl��\Kg�, �Qd8Tr]t1͊`ڧ�[�Y�2)f�9V]^[̀%De�t?V�2O2L˵\. 3bo�+& �+[,Dm!}�;ĕ!ߝe~;ѢdH�5yLc�5wQ�4j7F`&�7sT{�/o@8P@h)6?�-;(0w^�'U!KeIdRO � ͰHjE+s4ʝpLFU`�a4Xv^�6�M�[Lx/r:z�OGv�T˳sh̖anAPiUĈ=Q�;�&4O^� �)F* �n� 0O퀤|5�1~IWʣ;E�;TI�&O[fXnˍښ\'Ka� 3z}AfG叉�>�<+v�{-�gP�4�8椀H�V)\Ts�C@LDaAn@o�:a��#�%sOga۽荵ՊV� "YbEx�4yD]V�zU[Tm�8{y!c7R'�%{%-UHsf�/7}tm^a�"̦Zo��'<�6� QE3y��3��=�-#Kv>綆zªk�7uU2lY�- XS|�"hH5.2rR�#Y�`A;F?�E�#HUתU}5QÁb)O]X�?J�1ieGgM�hntii`vGn]�*-�,?+T|bܡoQKzx|�V yxsp:U0m^M L�R�W�Y'8WS�:�5>� �=$��9/gAWr@�r��"[᠐KZRӂYX`Z�hY*bkSy*߹\?�> /ProcSet 2 0 R >> /Contents 40 0 R >> endobj 40 0 obj << /Length 41 0 R /Filter /FlateDecode >> stream HWn�C?� �ub$ �/԰GØC"~odsFc�iivWWsԻ+EW���F�yBA�5㡄\]p��.38L4�%ٍf9��.� 줛4 � toz� @uQѰl|s�c� Qu&SS�?.p��"�5ue�9\�#��Q3Q4� A�+3uY횪v�$ sN�;xt�8X�#P�;`�)�?vL� \2K�7sd˘(A}p�?�#�.j�$lIlsXCuo2P;>:䬲:�$椛үb֣%á�a�۶}¹�7؄!�58�"}�:ctՉ{���<1ځ{Ge°Ա� �74ոO4aDܐheϱ~Ĉ�ʹMzA~�*�*vvǺ@Rx~i��!MmSp�0kĖ@F�B}\b� �)t O}7I`!.A�(S�185:k (3̿�9nTPXc0M�'NR�g|wXf,ʫeQB��#d?`/sCp�!Q~6io���'�}2j\n64u쇉g9؟�2 Sgø]I�,s`kL֘т|�+}) �,ÒkFFQ�5kP� +O~3�>D��.͈v{eI�#�++N�"a�1�-t`q�;N��' l�&A� T^RxH"�o� �=4�:Hr�2k6Nϕ!x ^|,Cze��;꾧͔l�B3^գ%�8 !}_u~E�0sT�u:OTg@U�ޕH;Nd> /ProcSet 2 0 R >> /Contents 43 0 R >> endobj 43 0 obj << /Length 44 0 R /Filter /FlateDecode >> stream HWrܸ��NJ�!"U#qŋIBl!FM��4Ae�$W�-6:s??ܔIכѿ�-a\C]��>��QD,�%ee&� Owˑ+�,ٕ9GG?wku uyy�ERN�82 �%UV9zZղi`f>гd�Ħ(#I=Ս˰%(/Ē6)dz<Έ�,c\T{G�-ML�~}�"D.|ug6-RW#1ِOw%l�ت"V}lSI�2,$e/�=NgX<ɖuBY7�,Z9)V7tb�ّSG�~�=Y1.DÎ�.0�Өq��=;qzթ 2Wr�3 p؏xR�%`Q{[HQm"#FZY+�o�1BF8^Ѹ�4v!XLǭҧ�?�8K�%uu^�m~"l?G0OFMR3(wN�O=_�U�=%`�3PV�kF�8b~�젚PI�?�2PsTe>yf=RalE C:_� � 2�@yGR;; �F Ts^�9PZ� J5�� -[ k�BW\�rWA$]9��C}}�(���8okPopv^STܹ�2]�D@欧N�4��J@CևȢ{u�0*O0;<\�#|1|!ؤ\�&{X%�(�6ю׬�/S�ql� /0zM`պho� pM�8ef;�>� f�*b&La�8̠2껪L# �3D�0^ Mc.�-�2KsӕHiGbM߿NJHWZ?QK�9 '��)��/"9.tRo�%29�L� H�9؆h:Z{�|�Nz��#R�jZ-sHԥ�C� � =�ibP�-Yff�SiگJ-S�?YU� ؤ^@ �=jtK$rC�i"Lu}#ӏxMĮx֊XJ:DCI >㩳βZ �zSϲ|�ˋH_~cCGY} H9eI_ELW`h3�-þҖTD/3C�YU�.�q9ԧ&fFqb cnJr�,ZL�%ʊɦX@�!x*Wiۏz�.ʏ�#HPx�f�9sUԑj'�FDk0N䨻Wts\~h�Qo`f��6� *+mlg`�1� H��0T^}TOE�'؃jy*�!��G�dv6thB=f[$@�,A3�6Hm|xh*˰jH��2:YxA(ga_�?j60u� "`ƒ�pĵ�כwG3Sg]^R6� +�&~ �8mj|N�+YJk]m5dac�4_lc}B-xA%#XK{؂2I�;=�RL�9HuSrBͨR*�}G�P�!z)^HjS?�)y]�iZ�Y�8̊#g3EWd׆ZlAHGmnN^OW;UVzauK#iTc`?�ihE J?u4vM�1HgfU^a桪1-*�3? *J\� �$,o�$uo߮LĚ㣜QOH:sj�,dF^_!lUX�'8D��˷L5�+μw&4 Zq[΢�fhnҨrCNm� _z�h_U!Ҩ#�:ʞEZZ-]{�&ݸȅX��U0�)̞ÅW]>wnn( 8VV�ε}*Mo^�Bξ�>hq�,{�9BF)yugN?omr�( "ka�*M� endstream endobj 44 0 obj 2386 endobj 45 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 46 0 R >> endobj 46 0 obj << /Length 47 0 R /Filter /FlateDecode >> stream HT]0�}ԎА}CvzLg%ՠt`h�� ^2'g7�;� !  �/`# B�Yr�F01j;d!D�96nI6�.�7�"�9`TS�k|HlK@p[,� �)`ב�$R@bL[-\0d�6i_�,麋8�) {^ YU@JFTuZz>�Pԥk � X^|�!)J� D٭�<� "k_?< 1\n7��Ki9Z�x �p�2U�aZna�\}Vb,%%­ܔWp1U�6��;,~�s8냘k� �4S~)ʫ 'p�,�:w�.W'!r%Mڎ0۱z΁W>UѝơMR󳦱!?0�<�aSc4`Ǔ �'MHz=ߦQmrLE2i��6C֠ܦ&u.`�$N�TUKiY�5�:Q��eΕEx�Q�?> endobj 49 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2005-03-09T09:30:53Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-03-09T09:31:08-05:00 2005-03-09T09:30:53Z Office of Chief Counsel, IRS 2005-03-09T09:31:08-05:00 2005-03-09T09:31:08-05:00 Office of Chief Counsel, IRS endstream endobj xref 0 50 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 0000009921 00000 n 0000009943 00000 n 0000010079 00000 n 0000012023 00000 n 0000012045 00000 n 0000013152 00000 n 0000013439 00000 n 0000013575 00000 n 0000015691 00000 n 0000015713 00000 n 0000015849 00000 n 0000018076 00000 n 0000018098 00000 n 0000018234 00000 n 0000021228 00000 n 0000021250 00000 n 0000021386 00000 n 0000024351 00000 n 0000024373 00000 n 0000024510 00000 n 0000024627 00000 n 0000027827 00000 n 0000027849 00000 n 0000027986 00000 n 0000031121 00000 n 0000031143 00000 n 0000031280 00000 n 0000033953 00000 n 0000033975 00000 n 0000034112 00000 n 0000037404 00000 n 0000037426 00000 n 0000037563 00000 n 0000040027 00000 n 0000040049 00000 n 0000040175 00000 n 0000040837 00000 n 0000040858 00000 n 0000040958 00000 n trailer << /Size 50 /Info 1 0 R /Root 3 0 R /ID[] >> startxref 42370 %%EOF