%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20050310081223Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050310081253-05'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 54 0 R /Type /Catalog /Metadata 55 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 19 0 R 22 0 R 27 0 R 30 0 R ] /Count 6 /Type /Pages /Parent 54 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[o7��|Y � o3$l˩_[iA^y$�$7Ϳ/sx�-g�$]� �!;W'jBFG{d1%ۏS�&dVB4'@F�Qra�*>3޸^�yq�tJfZ6^ xSlx>"dӐ.�9 xj�uTm^YA-p|4�<Cr5pnB�k^jʩ�4z�� h`ep�:�KPDur� Zg҄&6lLBxʰn|��&նs#yM2 :�"؏�c�]WuǢ�tיA!�"Zr~?�Ю^b� * �5e1AE:m;^hi_Z�/zqaXܑ�!k�;qx&�)8�&]UrK�.e4�mLZ�j�6CV_zhyg�tRp9t�&dۓ×I�=)L�&V1 d�'Os5o\fF:MiX=�8U<�(oh�ݿ8>v�(rGM2N_);{ľT}lxvq98?z{F�/.6jh%�7�T�Lt[EG88SrP̺`�F� �v:]iE|��)�.tP]Ʃ\=}5iˏ튜U`d k'-9\�/-�,�%z��ӷ�<�"C�w0Ŧ]-ƛraMDhoAж;bw%�kGf1o��/O}.i=LmWo^G ɢ�'bwHr�5񬽽&W�jwڥ~}k7rEƘdi�]-f>k��8�0�l5EDV]V�5ٌ��nW�6B]- �Va_,7lq|X.|)Gv|�&u�(�8yPLg.{'nnmB~~R��-_[W�ݪs�6�6$G�C�tjx~C�nk'k�ê%ӽ}�0IX|ԇwR$�2WUhr # CXu&�Y�$ֆ`CO�"I`)ެ�l^w[fR0T�cX߯0Oij �;d�xM>6[پF��<8�@��$.p{Gw3ҾBa{º}�)zQ�#i�>"z;��V�8[Z.g2M~�0~�+ZnCC�KW K*Yޯz X~�4E\_af̯UƶkwÔֱD�;�a�+I�"� _Otq� �0� E҅o`?l_�=x|ߝL�ʘz"Iwb;;c7uU�`w䡄m�;� FG׀O~y~!�+�7��4F�2'{�=pW[g�%j�?�0@�e ��� 逥t=�'� 5%�gheK�}QJyk"~KH7�&j�biz� �ڿ�ZYgZBIdu!y�k�lTT%ctn��1>Y�:u?�:Hƴw�=OMs��he�&w{!V� 6�8�*L�NY�.�LQ`7}l@{B)Kb�ݡKN!A�UL)2�(U�SSC5!غ=~#�36D^�&fa�4�.'�&օ�$J�0pNz���j!:U�(vReie {9�L#vh`�tL�t�$ I+ȚYnGo7Uf|WrA�9yl$�].]6�"JLGRq>�:ԑӡc.tم6'�6Y�=A��0溓A9ʗS5��(�2e-:%Liy2bU.�%jԂ첱&te��4���,ˬ0Hl5�#Y*tL"�'.@��;- /Ɖqò1zΗd~�-,�)��{2=s+��(֟BA� DҜ]%)g�*�3� �Gim�&:� Je⡹eE~�9+�+lޗ`�62hb>U i\U�2ت {,�*�-:@`AwTxb@B�rYtrwӹIg�)ĄI�"�?ف�84� Dq GHZ�O[`p�1G `�+tKHU}ണ� ERJBJ�:�$7\V:/?U\G\߰�5�'KRPR}.�=] Ln2�zJ]j��;SXċr$UL*P*N�+Z]�M�'šT�<d~ة<�%RȞf��*;^t�ssQ��!Y�?W;�%9ZP[t?tKmŝplj�� yoC�+yf�4FY҈wќ�XUZ�i|��m�7�[,v�'VLl5q@}N��$� �9AurV�2w� 5]Qzabd=M)]n¾?q_ᥫK'�B�a�&u��?Iq �8GՄW�ce*\ �(�$ϪH�>Y�,J(J11ӣd^+H@�$K�q�T 0׻n�+� D|NNs}IGۄ51�%4& �%yO�|(Oq 2l�+b9\IgޤWS}�?x�(ڼHV4r& �!�%D� Wɇ6>ĵO0b�,R�/:�#F�̤s�%Z��;~p{o %� V�c3�)V(`�&+n}}M�?�#�6g]fN{JF)q �!qPD TN``B_�%Pj!!jH)3uU~ �5i}"jw_{/bfGL|M�rrpܡ�� qmxjioMWxЧP�;L\LqP� {l̷HZ9͟� R߱KqN�-pE�أ_naj~ix$ӂkjOl{w�V�|#Vo� t >Ja:K$S{ s`wX`c�*Py'J�A�YƶmϔS\UqlsH�<.�3<#\!LzEd`횐{4~qe>9i֑{ZeB{:(距q�%6G�\G]f^[unB`Dg�=+� �:�zVP[#M�0� QY/`�3|Y3mwo�"M�>Ѷز �3v�3$Ϙ9$�Xfzr7*�1p+ѸhH�5$@c(G TE!ǺuN�ԭҁ:{4Ii٥}B=yӯnG6�� Tp* ʿZG�0�y�1 \�=op=maO/Pu\|�.S<D$@BzU)|H+NO|�,ԙ`{N)�.vT/zb;DIHY�*O�X�I��&m$OUwSvf<�4ٖyA՗p�-��zL�'"M� *:�.T.�?N8�7sC�&-_EZ!cfa+gyVe|v5F,%,F�W]U偮aH�5� Ӻ"\H@�ⰔR]In@SB}�%S�cC�`�0AdH\ l<U0�3EoQ�QmD.kȯbYabr |AYWTlD^E,u>_�="_M/�o=? 5~M� �;VhgMTN2)EP>�9[�%v)t�8M!a)weݕi$@yK-po�nC%"p':�O�3r�[�Q oufE�46-mΑi`pX5 @w1>Ź"�4R�k� N~m9Z�"l=u�.H{� �d �,j�*iRq@F1�*X9ԓ!s➒Bno�&V�^sP�:KBmyJLzTGE�4ÚU ;7l!RF=ix[EcP\+.KHS,GBT�U_@3j!̱m�xw� {�ǘ!t!�� hVwA1{=vR.��ab�$YB_~ӯU^dlɋo[R+[ͺ<�:ǫ�ꤷOx7I�:�>S/!ɾn�;�'rX%e�X�&%�.�&�)5�9+k]�1Q�2:FMTu�2נY� *}˵�8ʜ\/�kWpM� ]H�6Āi:JjުH&�6O�9R�?ᶔ*챔߳yqe^�;PFl%Stg�6�+�)uu~[ߛ]a��}��Y�/�"�"q^}vf�= Z !!O� mK/~3s;yt7�"�%RGa�p� ,Jゾ UPH�3�+�4�/}� RP!v/�h�4BSѶ(X�#P>}$n�ճ0�=ݷl;iק[�vS/iW{k[6][+� " endstream endobj 11 0 obj 6803 endobj 12 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R /F3 17 0 R >> /ProcSet 2 0 R >> /Contents 13 0 R >> endobj 13 0 obj << /Length 14 0 R /Filter /FlateDecode >> stream HWr�6��ک,Lg�5�/l)RbG^Ih8iP]�=܃ �(�!BFoq�N0">#h�|-�׶2dz;8S� ~Vx~ɉY5�7ϮCog�޿PbO� kóvNOuЧLcwn!�,k?�|yfG ݛ�V� -m$� 5#Qcks1sGYW�{ZWS�*xo�*oH �9٫c& [�#�EGkPeDB7B`jMwA@|0$��c�Ʃ& z�ix 3ea�,y]� Qܫ�0Ta�mQqUl[͕f6�ͤ�.WQ��(+$�,DV�EERJ?fE>GS1g(�U9ZDv�#� &}zjQyRKg(΋E^D@m6d&�.�,hIC�x?do�8KWÏled�>L�$p=� ȝMJ&CעATzA�7�.ue�:X0�"%R� (�=�K-`,|W�GP)��27sր�8edW"0SI�,I*I%oJ=Wc�ΦPq!A�+�0w69O�/h^IvR2FL�'�ZF@�cakGr_Cyz�V�)hȚW 4[Q�q>k�*~rc�!�#�mnJxcGwv]ȇe]Y?�~x�7'i@L Ye8X$��- w}3 PI�DT,�<"drӆϫDs1�5xQ4�7qV�5��1'K4iN귰k�7l'J_A��.KU@h%iR-;}�A� ]S.`Շ�&!Yg)�&m$I�1;E|鍃A> endobj 16 0 obj << /Type /FontDescriptor /FontName /Arial,Italic /Flags 96 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle -11 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 17 0 obj << /Type /Font /Subtype /TrueType /Name /F3 /BaseFont /WPTypographicSymbols /FirstChar 32 /LastChar 255 /Widths [ 500 667 667 667 600 500 667 500 233 500 366 366 533 533 733 533 347 347 866 866 533 360 320 500 500 667 866 360 233 233 233 366 366 366 500 754 233 233 866 800 500 500 900 953 667 866 500 800 500 667 500 500 535 736 736 481 481 648 667 500 667 667 667 216 365 866 866 866 866 866 866 500 500 780 866 866 1219 1000 667 360 879 820 861 844 852 771 887 944 786 957 894 930 852 864 872 500 500 864 870 872 872 872 417 525 886 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 18 0 R >> endobj 18 0 obj << /Type /FontDescriptor /FontName /WPTypographicSymbols /Flags 32 /FontBBox [ -250 -226 1463 1000 ] /MissingWidth 667 /StemV 137 /StemH 137 /ItalicAngle 0 /CapHeight 812 /XHeight 406 /Ascent 812 /Descent -226 /Leading 38 /MaxWidth 1219 /AvgWidth 752 >> endobj 19 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 15 0 R /F3 17 0 R >> /ProcSet 2 0 R >> /Contents 20 0 R >> endobj 20 0 obj << /Length 21 0 R /Filter /FlateDecode >> stream HWn#���_QKiHoLi$~z(RPe}.w��R*^{�nrr\ �#oͻ{�kx�*te-[� e>#y_Ȗy޸�ez$KW_zYnxpAe:,� �(8dH \Ivƭ@^j vpQnM2fVm{!Q~@|Dr&V R�=chXxg� ꄒ�!b gdǟ(z�ײ|5�(G)�=]g�'� P� 5VkQI4G�<�w̳eI �2뙥Ϝ�..qj1+"C]v'{�|d6|V8 �À�5]=U_㰄�0 ��2(a�=�Pۍly[IޠAO��>Gt�&�U�!�Z~ZZ�&ec8dF� +lO�8ѼXNK� �Z�$"4+Cm-�S[~i2̗/�ry��/zb?�PO�3wTKngGSۋFwl� Tu�=o1.g OdBsKd�D]- 77 KUb6B^jH�3�/Bgci<��(|,whoa7 Mbo7��h$ZeX�ec�%ᒹL(YΛ2�=ltXq[R犺^=�=R?[շZD+@��&q pY�0J,gZ|BeV�H�=a7; T=TkBT]d`�`�Wy�}HI}B)qs~H�W�r<ӳg�ZB7b]V}�aQ{Y{�H@�3P#Eެt�]�'oQ֨p�/&~SB /�9jޥ?Q�3lyS�%"Mu H⏚�,򼕏rDWwvQdȼ^~�,>םEYR|qjAA�NjqqR�DT� tW�[ � �y:� HJZ�| �llp)M^nB3J/� Jfi)� an`� '�$vH� `N�6<�ngg=sGKZ`pv|Wuxd3i�N�?U2%fOjNʮ㛟ٷɦ�$n�<6�heסSFwlG쫩�=ZQ̝ h�7`{mCEsW)f~3'A\ ܥW�1�8wSԄ��vP[U�?iH�W!p4Ѷ}MIcfe3z}L'ls~� 8hXBUUz(� I�,�7a�pP+:GE�?KTOig,q�@ U�(4Jy�6� &s)Ѹݴ׃c�.o�a�>F2t&lgUDwJ `k�u%o�C����j;e�)`� 1EPЭPӑG�pQ�8a{OxxYY�/*p�n� endstream endobj 21 0 obj 2425 endobj 22 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 15 0 R /F3 17 0 R /F4 25 0 R >> /ProcSet 2 0 R >> /Contents 23 0 R >> endobj 23 0 obj << /Length 24 0 R /Filter /FlateDecode >> stream HWn�6�_pXKRݗn7 v�Z�>0%C�8,'C–)r�9߯ � \"Hk[���7h4�-WhM R ԫY�<)2�K�jՒfz�_[a�,uaZ&�"yqw/n{�.{3uc�"0rf��5 iz5Wm� o h�z�ã g핎ԣ`^/3%c �4 �0<ȶu *Ci`Rsj;7g�:�a;�QXwk�.�"�c�y}m ��yZ�pfԖ�ٝA8t3lRD�1tF!!H�À�[Քu7�O�1 `� EpI�#SSS� |�7r҉U$eo\]j+jT8y󲃹�^e4ʰ�2K�Ya�7*� � l"A� xFw;|qe6ɜQSqd�:Gw3n*5U5Ca�.W�؛^'4sWs� ~q3L~CN*܀ B5Y8\i:�3f�7Jn;+W/T,cbr�/� KG uvżg,N@hbtRF9Q�?܏멥BjО@¹۩M?꭛�EF3 t�1 \\ǝ|fVB�<�39hG⟇r3烨;mg$av� 1|�6u]-��;�:JtfZQ*U�^B�P� "�3G|>�*C!X �:Sf�?30�zf^ZM´�k(U37W�8!ot;g,� ik�5 � ~.\dє-j0PDf[+yZF#ilh0�kd.9uAR`+qHmZ�$1����"f�3�wPIî7�<�Ihhof,t�ÂL'�0hR0I�qts�VS�#Zaw̲HHiWH �6!qƝArn%]>4M_7Ejll)�%݄��Q� endstream endobj 24 0 obj 1941 endobj 25 0 obj << /Type /Font /Subtype /TrueType /Name /F4 /BaseFont /Symbol /FirstChar 30 /LastChar 255 /Widths [ 600 600 250 333 713 500 549 833 778 439 333 333 500 549 250 549 250 278 500 500 500 500 500 500 500 500 500 500 278 278 549 549 549 444 549 722 667 722 612 611 763 603 722 333 631 722 686 889 722 722 768 741 556 592 611 690 439 768 645 795 611 333 863 333 658 500 500 631 549 549 494 439 521 411 603 329 603 549 549 576 521 549 549 521 549 603 439 576 713 686 493 686 494 480 200 480 549 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 600 620 247 549 167 713 500 753 753 753 753 1042 987 603 987 603 400 549 411 549 549 713 494 460 549 549 549 549 1000 603 1000 658 823 686 795 987 768 768 823 768 768 713 713 713 713 713 713 713 768 713 790 790 890 823 549 250 713 603 603 1042 987 603 987 603 494 329 790 790 786 713 384 384 384 384 384 384 494 494 494 494 600 329 274 686 686 686 384 384 384 384 384 384 494 494 494 600 ] /FontDescriptor 26 0 R >> endobj 26 0 obj << /Type /FontDescriptor /FontName /Symbol /Flags 6 /FontBBox [ -250 -220 1255 1005 ] /MissingWidth 334 /StemV 109 /StemH 109 /ItalicAngle 0 /CapHeight 1005 /XHeight 503 /Ascent 1005 /Descent -220 /Leading 225 /MaxWidth 1046 /AvgWidth 600 >> endobj 27 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 15 0 R /F3 17 0 R /F4 25 0 R >> /ProcSet 2 0 R >> /Contents 28 0 R >> endobj 28 0 obj << /Length 29 0 R /Filter /FlateDecode >> stream HWmo�6��pAW[%w\vs�@�6HtB� Q�lgf-SÙgyf�&�(�B|�#BM8 >�z�6� �� u ��:EyjO\q.OITCoJlZ3`uA( �3-c{CIJk8o�4$ �;FN|{Ӎ|bDG&P׏jA�=w~q� ƹq;� mջ�)}u4zETA~{�-0!Ij-PKfli�7 ^]Ӂ#ǡT �*�8:ꜺtOuUSz�"�j~]t/נ1w+t�5-G�;J �=ུ�6BamU;du`TS 7PpdY`j #J>�<<Ή("1|NѦ�8j�(NZ:oԽ0ĉ" �&�$)ybQd Ȋ�z;�3qh�=C�2) HIĐR3MFFm�b~FLV~L�>�)� ³l]Nç㪢�(}�^) T)@PnBfZ"!_{�86bd]��#m��(�9�$z�;�1NM-R�5 �?V_�icL�RK�,qQzy`MJG�BݙA\� մט�W�+tBC��5~i�F}]ih�3WU� 1g6URE۟me4�\� MrcJ�TcŇ�J�Ӏ.ye9?1`J*� Ѻ� 3/REݖVHRG@II_@`=17ڶэg�IDYW0�hSѱZmS;� {V)�4eG��7ݕ �=;��H{�,��۶ZIE<3� V#ArjO84k?�m�p�-�,{BUäzJhűbjڣ9� TJPavuV!|X}c�$oЗ0�(}nG -�M`O}E )d�� Au#X۪}$Ȑ HbA�,Xd+�>eքdjJJlT&c?Qcca�7h;�&!@$FOԸv��?Y tLJK*�@ W$�l�5`6P d@j\4M"΃~5�0VX/�Cb� �.kEbHi$ɟJ:�x!OC� hm+i+)71_yHHob}ITLDEF4q0%39^S-\�h$3t U{�T:[�6 rbz�2Bm:w!2J� Fs��@3hX~vooon(tbڃ�;�-h]X|L :p'6n2Zh�!toѷߐFԘn7� $+l\zyHsXT)shTCZE_"cSK �0 �&gʷЋK%ƀ�go*q[o�:q[&0�asdr^�81�=� {j�*h�&s �,1vlx� Ui%Blz<Ӂs� ^$>� C�,4@{<5L�,iٖ[¼[�6��� endstream endobj 29 0 obj 2198 endobj 30 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 15 0 R /F3 17 0 R >> /ProcSet 2 0 R >> /Contents 31 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWn�C?�(f"rD� yqGb�!'$GS}oj8� ^Ļ^XTߪ9Ϗ2�2�#4�pGG�>bD(|\G4/�)8>�:F�ј G8*�jAe]qSgr�)aMz�cs�=>纰�!Y�%AOUm3tE1 j7U#ԮP�:$[ z(�=Tn7�#8�xϺYh6 y̔ʹڦA�}EOZ ͘�=KbP/vm�1 Q�nĀ��$Dq]4Kj;Q�7g4uק13T��gb9qQd�D9�;ZGEWUso*E!�$1E��:;wt�(^h�5:t%S$jPۀ"ä�= � �Yȧ7!襁�?�<>W=�?Z=?R~LKa~W#RT=zj�tj ��)�`Do�XΨyH?TU�N�5S[o�5s%�|��?l)IËѓb>y{ϔd�3Uuz8ZU%00d�#׈ɒIEc]�0M_FѹA&pwzX@� �te[l„j�'�<,� '<�J �+e��p}Ly.yWg�Dg�>}�6\YBè��Z\}pNW�# kiAib#g��/�f�1� ,[#MΧsfi�/[�&BClx�JH�,"SMĪ%a`OS!곲l띜pAb•Z> Ce���6 zJ(=�hA(o�$k/�A�2yRtF\�,� Et/сT挅2�?H3|1Bb!�4kFP}@<�A"0NI��S � gpVy\ׁ�#~}C�)Bͳ �p3Drh05�6˪/}ȍV�3%T`AG>~w�.0кIʣV,#�YP<y5L3-U{/}'ԍOT)yL_^�8JMh$�0�6m]Eg[ls��:clw�6�$Ӏ�CXk�-E� B1/4ei0ZqCƬ4Oy.�,מP�oQ�XFw��Di�,B e4,��1noc(j�9ő{g8b_DS�-kpރ�FB�/@Ѽ�;KF5U۸3�.qnntq{ve*Oj^�./vא�9ĩ/o>h }%'�$L�5*tʙ_1q?QRǛk_$�;{�*�<�\tʜyg{�8GBz�!O�,y�:F@ulNH�·CpO=�:pbm2f77�0ꤑqp\2Ye縕]�,MLuf~eX:&)4GH{� fC!DAmV,�(�m3HKܴrd^,q�3�'̓49rƼrb b09b#�7Ty$V>���%}Ʊq>ػ�ܸ�-<�1`�%2ɧI�+8o<2�9{>ރ v"p�vFHkv+jX+v;k+ieu�/G0X\=ƒ$CVG`+O$Ob�-|(��5ϝ*w@hjx�p �f;tFWLvKX�T�>Dd�:Bk��@S9G^HxBkэm}'�']#m\T� mWJO[oPvAR�iv߈ZALW+vlmNZ~u?=m�o3o� ư}olIĚ>_̊ Pu�/N,x �bF$K[�T3�c endstream endobj 32 0 obj 2660 endobj 33 0 obj << /Type /Page /Parent 34 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F3 17 0 R >> /ProcSet 2 0 R >> /Contents 35 0 R >> endobj 34 0 obj << /Kids [ 33 0 R 37 0 R 40 0 R 43 0 R 48 0 R 51 0 R ] /Count 6 /Type /Pages /Parent 54 0 R >> endobj 35 0 obj << /Length 36 0 R /Filter /FlateDecode >> stream HWێ�6�[x^tm^�4 h�LldѡuD^n[hLrfϜ9|+(*pFޢ�70">�#'#2̴�U�-(<)�f�I�3p |x鎟C$;�U,ādHQd!1L|šPPCc 8dvڠnJ6�?%N|�Zh�&KTY�v��j�qZFhw�-IʜmńiO}p b�R�5Q�^,gyd� bTg)K�FTSQG�`*�+Q5G�*�9�=Q7{8wuB� 47`bK,S�<\EL,踓á�/z*8GA�>!-C��Zyqx.'MڍV>9aJԀLsBiTmӵfT{�� �=pދ�7B\U9htGRPyY1+:@oߑ� @�;��ਓ_K�:߸X̨ i �l#S�OB�M�c�,7Hp�:CM^q:(t0S pJ\ZickM_Rkr�3Zspyl~_�� �1|Fݿƥxjo+Pab=^˶ҹ�9H-Pݔo-< N׮NZEZG_cliU >БLTcbBǫ,�4]cNlC{BWjkܸ�1Z�(lwDX#^�4\Ek𘛛mF�|�>،@ISfɪЁ�oZw(xA�7uB?�/o(m\@�ȼJECbhI@Y~ [jT �/�nvfu&c \Uઝ@�7G]H�>� T�4w96dVE +p� `:Ew�:�/o2oK=FK1P�4b SJkiqbjV3Yk;=`Ha�> /ProcSet 2 0 R >> /Contents 38 0 R >> endobj 38 0 obj << /Length 39 0 R /Filter /FlateDecode >> stream HW[o�6��K�k�]o7� (�/M;ʒKII;CRdIz&c(9�9̙愬>PzOnH pjC�4"OdAn�.�} 4YnVQ� 7 �(K�WXr�%�#� ynax�4G� YI! d �C[=HAVJGْCX&e�5~;rl*Q-;NtYfg@!]� Bg6n},ۈ�(݂�$G1�W6�~%Bijxg�)Y�=Xt�.uŠS� �]�-y;?Mg�uh� ј]h=K^B� ^:3!CY�,uqv Q[Ywj�6zS-�xخo�gSW$X�<�7�|Cy�c>4Dƨa&ȶM7F�"鍳1�[�4�>;7ѯ[--ړ~�՗q"Ҷ�<ϫlRKSuYo䣕Qm$APvmDrJ%^m�HWv*k"9hRȔcv>Ep7YZXH����WN}3{܎r�'9��|plPԟl% TU=#��;oHR��6!^"s^E2ݣ�,Q�isyX�><.A ~pR�3V}aO :)R�ms�-h� qg��x7o{CŰ)g9-P�Qf� ~/�#5��0؍.�-]׋nf}VB�� I(Z� �?@mo4\q[~1ơs8-R~�[лv,BٗϷoRcK״QB3Yghଣ϶Eɠ�B&mc�?UUCv?� 1F� \PB#31%ԢevҞd-s�h+a�;O�9ͦ�Qr�$�&�.a7r}�1=+e&wqʇA�;G�A� � � ]>�<L%pyAc7Ǡ̾Ƴ70�+�*ꭠH'3@M�!QXv8-]�6eOqdl\iBS☝iʸvQf"G|Œљ~|��y.B%FH`* �3�O�Yb,/WlV׻�/;|N�5"qos;X$xwMPsPc&�=�'O�8?f&^VO�5Q[(0'锉W�?�1t� �:[AbᒈDžݞpq� T8f�.5N6��:�gTc7�<�'Yp�3矵]Y`Kcq]㧏ik�JC� endstream endobj 39 0 obj 2026 endobj 40 0 obj << /Type /Page /Parent 34 0 R /Resources << /Font << /F0 6 0 R /F1 8 0 R /F2 15 0 R /F3 17 0 R >> /ProcSet 2 0 R >> /Contents 41 0 R >> endobj 41 0 obj << /Length 42 0 R /Filter /FlateDecode >> stream HWnH��CM}�cl0ؚ]@/4ղH�+ET�^fC!]SN]//bF�0!d"$�\�eN€s ?dAސ �)>�0� �A�gb<֧Xd�.�7�3!뮁W]��0�(8CeȜc4�ٲVY�;�$�y��ɞ|�0Iy�@DR�`B�zһ%'i\-՛B�5�v�!d�"Ǫ^_|RMWe �gʵZ"IaRi(]�>"�)hWαԲѰڱW۳۔�-6,+,˿7Ө��2KIe_d�Ke.�!w%�9c` 7N> xzD � � Wo�2]*yI~s\~ysg'H?gZ^YLu�#R$ 2G.X�ڮ ^� �M�b�2G(7H(TΣyb̘F}D{�7wm�.C�!ʚ,Ǩ[|g =[]�+r#xmi�w�]E`a�6πc��%si�M,Z�3%�Onɡ�yh]jɗ.�gPU~ �� SL$0tTJt @I@.�p��;�9�1aa�3bub ?Pd=VDPMKBf�ͪC>CtQ� �7g7M4�5frCP�# P+J�q!��)"�*55QZe7~� �1!�.CQ">�<�e[E*U ֋aY+�!�|*oK`� G}:� �/J�7[Udžlj?ӓ&4U� T�!�; @�%IR�;%8p,�:7: �dkS�o*�!0v,ڭ� v�1֙!v4qIhO )�.po} nm�,K�;X{*�֦�#�oals>T�wcgnP�,rTxҷc 3>�4cIej�,a:i�)R-A��/udV�% j��&(�,D�9�%ƞL׎M�?ҴhL{NL�> �9B}P��']-v�*�/nۓ�~z0.=vwLCʆs�3pHa� 7C.� CZӛUS�nst�̴]�5�&�%e]fd,3(�a֣�XF.�:+� uѶ@+;=P@WV�=/euBsS9PEy댙s�vZXugc�?�;Y9��~;Oc�;~݌(D@~0/?NqFVw>fM�0X�V+#�_ .�/՗zF�۟�27Kְ@Sy2EeLJh-w˥:��?:I4mr:S�?� g hzԽQ�9�Oi�93OpCX.�{K;8a$�0o$c42ZA�TXtN`Ƒ&͙x �3Rl�6Ɲc/�X�4mk*0�?Y�2f��) �"EW& #o�(ʋM�;(�(Yp~� zdBTv6_TxjA|�K_w"N][ ���f?v�Ɍc#b"׶�jmZ<@'��uC_`Z4> /ProcSet 2 0 R >> /Contents 44 0 R >> endobj 44 0 obj << /Length 45 0 R /Filter /FlateDecode >> stream HWm���/M"@�6m-��"Z=YI�7;$k'MǑ�<3W�E5!�(q�r��L��>��&�^q�2�τfTi�" �0_b"K\s�%TNnt�3?h7TeYnD�,7�1�� [K:;� q�퇝m�;�YZe요}dӵ;�P~<�{%'��fDpj~ۦdmׇPM�`R�,``j�,\`�7fM0y::� �<"?!".y�Je�-�&L�� \d16}�9�%)j�dŶ%�Ow&=֎ # Z] qα[�3nd cZ� ELQD!0a�哄nH%��D2�md��˼Lփ�/x�~%�*�|Z_ YS�,O!+C�5ayw�5�� dxQ�kL9\lTDB��>S #e9kyv�=¤ }sB��:dFSCg w�3�&\0K�Hwu!TGCUhI^䚤l�"I� 8LaUw>�;#"N#⽄��3"ʌd)e�=Բ&?U5ɕ@N�6ɠ��8'|ϟՠِDz�3�?J'�$<�)�/l`!u n8tTz�A(.m(SfU2P�0h$.,NL.fKOp��h@I�5�p}}�0X�� dX�X?_GVznlrY?moW�;@�/-� *6zSյv�e]=啙e2*]w~\K,�.�45�FBd  EӎtS@ɘWVx�ZE�xW�; 7�P[Y�2!dPg�0̏�.xdrV.cLHhӮ(e,0 :ugUIHn9$ք�bنe� y, �TZ SǢV-1�+Cس\iiYTc_~ݱrNfW"sջndmʰd�/mgC݂W̵[�.ڲAᴥ:.ջDe˶ݻcϵ4)lձۼG�<�3Oј�:�1|�er5�@FE�`�,yx {_Wdm%iǦ|0[cƨwd9P O�8#]v� �C �r�t�� endstream endobj 45 0 obj 3540 endobj 46 0 obj << /Type /Font /Subtype /TrueType /Name /F5 /BaseFont /WPTypographicSymbols,Italic /FirstChar 32 /LastChar 255 /Widths [ 500 667 667 667 600 500 667 500 233 500 366 366 533 533 733 533 347 347 866 866 533 360 320 500 500 667 866 360 233 233 233 366 366 366 500 754 233 233 866 800 500 500 900 953 667 866 500 800 500 667 500 500 535 736 736 481 481 648 667 500 667 667 667 216 365 866 866 866 866 866 866 500 500 780 866 866 1219 1000 667 360 879 820 861 844 852 771 887 944 786 957 894 930 852 864 872 500 500 864 870 872 872 872 417 525 886 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 47 0 R >> endobj 47 0 obj << /Type /FontDescriptor /FontName /WPTypographicSymbols,Italic /Flags 96 /FontBBox [ -250 -226 1463 1000 ] /MissingWidth 667 /StemV 137 /StemH 137 /ItalicAngle -11 /CapHeight 812 /XHeight 406 /Ascent 812 /Descent -226 /Leading 38 /MaxWidth 1219 /AvgWidth 752 >> endobj 48 0 obj << /Type /Page /Parent 34 0 R /Resources << /Font << /F0 6 0 R /F2 15 0 R /F3 17 0 R /F5 46 0 R >> /ProcSet 2 0 R >> /Contents 49 0 R >> endobj 49 0 obj << /Length 50 0 R /Filter /FlateDecode >> stream HWn��)v�"T�d�6y>jZboSJ�=�>d��,:ԧA�ٿ�� F�ѺBw8c�/�ݢ�?>P*2Z �ΰn#{q��+�g@w$٭7?s�1pBNKȊӵd�Pb`y!l��fН �V� }2/�oVv%`Fsɰt�E�>ct�ӜϏ{,zi �4G�7ۇpB}(l&xqNG� B�"C?wmMj駱Vili/�#)t&4fs<��$�ltfc,p�is�L�$PCCOZbRM �|z @ m1N7߷M�qe��;ido%${*�Jn;d�9ߵjc�'�1�!MǮӎ^̰tE�7v^d$f�N�6��nmS�<*e}﨑(�'�$B4/CW&'K&nC�4dq^q�@� LWtNc؛zσuC~f�-!K�vb~q{Zg{@37e6Leν-��-7!b��,> /ProcSet 2 0 R >> /Contents 52 0 R >> endobj 52 0 obj << /Length 53 0 R /Filter /FlateDecode >> stream HWn�6��,l-/y�>8ȥ䅖蘭"܉ᷡvmq�!�3̙b�űđ͟�5�}L][[u� EǿnN�_\Y kRWk�no�j�>ŞqIx:BvNc�ԛ({وRrɏ43T{�: &L;$�0fE"/9,�/YBvJ�5PK ڵyvp?Oi $ٍP"�ҨBDYڒǀo|�#CbR 4(੗Q��Js"J WdxE � >�~m9aA`LW{QH�(c�>@ˣt�3a�*V;}\|d.BE� I">g�xƲjP�a�b� ؆>1Z� �f ^< !UR'As{�j�5DAh#T[x\)�9y'a=sC[O3(�;^VZ7Q{x̳LV��/Cg1-r#0 B'Aw(s.X. #g�ݎJ8]K�,��.3ax�8�opIxsOoV �9{xCl��>mgՊ8B�8�:�2}E^m� J�b�+�6e]hmWZ59޹�&(/SQKm+d$`jI(F,<ցhKBETNl9ww[i}! ,�2{VI5U7y�>y9�#mw"Hӣ$msg'ڴp�5cB_�!H4wY. |d�)F]ҍF�x5TGh �$M7C<~��5��9wzD+Ր-�'yTT� ej^;I鎞o'Xq24�'D��5p�ڃsE� �,t�N{k] 'T`d\o?ZP _cVv0yX�/e{Q}Oa|r��:v�[3!� �� `}WM9� Ȇ#&]@�t=Y =Ja� Gl�'[imКZB�0s�4J�ҋ��26eeʁmyKL'eU�]�!Cucl�:2ub�'�6uD_M?l׻b~1}}FzX�<y�f6�.n[=|UXY}n'=[�Q}_L�[/TQ endstream endobj 53 0 obj 1785 endobj 54 0 obj << /Kids [ 5 0 R 34 0 R ] /Count 12 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 55 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2005-03-10T08:12:23Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-03-10T08:12:53-05:00 2005-03-10T08:12:23Z Office of Chief Counsel, IRS 2005-03-10T08:12:53-05:00 2005-03-10T08:12:53-05:00 Office of Chief Counsel, IRS endstream endobj xref 0 56 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 0000010208 00000 n 0000010230 00000 n 0000010377 00000 n 0000012310 00000 n 0000012332 00000 n 0000013436 00000 n 0000013716 00000 n 0000014823 00000 n 0000015110 00000 n 0000015267 00000 n 0000017770 00000 n 0000017792 00000 n 0000017961 00000 n 0000019980 00000 n 0000020002 00000 n 0000021078 00000 n 0000021353 00000 n 0000021522 00000 n 0000023798 00000 n 0000023820 00000 n 0000023977 00000 n 0000026715 00000 n 0000026737 00000 n 0000026884 00000 n 0000027001 00000 n 0000029032 00000 n 0000029054 00000 n 0000029212 00000 n 0000031316 00000 n 0000031338 00000 n 0000031496 00000 n 0000034626 00000 n 0000034648 00000 n 0000034818 00000 n 0000038436 00000 n 0000038458 00000 n 0000039572 00000 n 0000039868 00000 n 0000040027 00000 n 0000042353 00000 n 0000042375 00000 n 0000042522 00000 n 0000044385 00000 n 0000044407 00000 n 0000044507 00000 n trailer << /Size 56 /Info 1 0 R /Root 3 0 R /ID[<74327cd7e3bf975fa35c0a297e254c29><68274ce6716c5fb8f36f8a7be5289578>] >> startxref 45919 %%EOF