%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20060801155318Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20060801155407-04'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 58 0 R /Type /Catalog /Metadata 59 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 /Parent 58 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 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 HWnF~¢gR@e�z(� lrqSFCQ $�.�'Ai" ]=)K�̿�L�p ށw|�L g��3aO@4H8 Jp,oKplZ,�3%i� !1T#j 3L pS4�*�5ϲh%Yi�2�`]4R� -�'Ä.!!:ʋEt��ccK�1�%�0l� ᤏ�"X�;y-vUVc0� �3�^6�tsqYU� *R$#p@BDr,Ƴ��?N|jt�#G� CC%_fs&Ev̏쿁� S��>r�" � m�I'EqjlA�"CQ�8TкKsWU��Bxszb/�*�2!I{{SX�x|j2�ܗ8�d+I�(hEXUWhBkGN{\)�eK쀉VW��&tRg:% \sʕPD��V� e� uqjJ ڟ$dzp�4jqiKB;Uaf*Y^]V/f ZgiXxru�4sP�Y4Aq�7]K(qrOg|�m�*d]z �7OE.@ک7Ngs3xwap�"6°bHy׀lc[UOEd*�b_�XaeCY˧Gp`g|0�<Ɣ`}F~Ԟw�4eU�+ʆluK$ጾW�6ͯÓa71jpq(��,p�"b�ɾ}m˞ks�[ M``yr9?71frC4 I~�.FQs�9�}U�* }Ju�4+YeYiZʝZ7E-qʅzn żɍ�;ٴUQ�efB;Y?hhWʺ|UtAP (X�LiYCf��ѩS�5�r١k�;�+�:�//e[�nLA|�/=�m� VQ=��8ٵ)h�O�.gZE�(A�.V\WŃ�5}"�hm�{5Ow�Q퐛Xxx=ӑu>�,[?K2@.� φ�!dwfVR�.}=⁁T�੫X� Ծ�!"N2@�.�,� m,QW�-Eѓ�c'� ($� JTH| p��&pS4Rc((S=B0K}�>K]� ,2Wĕ?<�5nAx�6}�< �3;�mAߛ�bo�,��-�;p�0?[OmB:�&@S�`�/G �7Ddo�&_!CJ �"(n�&7SIHjT �Yڞ=�0|�ژuA5�}M3߂�'4 endstream endobj 13 0 obj 1574 endobj 14 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 15 0 R >> endobj 15 0 obj << /Length 16 0 R /Filter /FlateDecode >> stream H՗Ks�0�?AFzY.L[^m3� pʱDL�89V}dF(� g�7ۼ pxkxzb/Y�gxހhD7�dtzCa|k(it4\I#ml��0p�-8=-1�� #l4c{:|f5�G0zCv^7�3�={M��u2q;+6�yʹkɳAf �O@�-$w) �m"MlG�$G *ѯљs)5� m2?�gG6�'nZğt��qɖpey�3T�e fҜ�8U�lc�&[Ey^�"MFH�=ۇ�!3wƙ:D�sV|�#VG\*s.O$e5|>K�'#�*Z)T#вF�n"Oqm@YFBMmGڜm�"�T^[wS�U�!�*'kԎ ���t�+�#Y�*EЊR~M*?UI)MIBCx`}Y,i� �6� }\KL�,&J-R􎻽�1׵VA,hDumhk[:|Q~[Ez!iABzjHAG�.TC� �TQlU((]�?�/\xN5?OH~�G5�+ endstream endobj 16 0 obj 759 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 Hr1�0Z-Wb^ � RPoY4GN%�0�!Ψ%uwX(�X � a��75w�!*�(#�1i~FW�*� v�(% �%F�>~.n�!v}Rrowf`r?DpŜ'8v6nйW��L� ?ִ OrZRH ٯػYj�zZ�(M�'f|�Oy� dqlm]�6V%�X3�TvU� +鍿\an@#k\Y�9H� Nspqe:� hgΓTBb�:ttWz�ze‚AQ}eT8;6Di6�?�;6�>{]R`eܶ:MU/,u7�)gqل_єlRёf�9#YLbv��'T�zZnwJ /M\ E�>y=].F�:E{wG�8�)JQE"k��> w�&s+Q حX_~� endstream endobj 19 0 obj 648 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 Hn�0 � cwFҡ�6uˎ� a�~e8EjN|�!vCR�4cv_olnk�/�.n�+߻%^*MЄç>(JQQE&J'!p eZ� Rk0A 3A4ȅBQϫN�%z2âȌ�i OV O�&i��m)LhqIe�nr�*Kwl�/Ѹ3yƄ�FFm6"RE>g�8=5�>iԦϺ�� �p[7cR2.A�-Ż7[@P)&�4.2z4vnNkQlY))YJ�:z� -+zb�v dt杚���V]3�2`�lQEu�:� ehJ�*Lm�*@T,M^_ 뿖? \z�#V3[Hc$补Yz��%u�Ыc>հ�<�0!4jƗs7�#1ͼn�3܋��UW/9y�p0"z�%]�$)ud,� qt%΁Հk7Y� endstream endobj 22 0 obj 618 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 HWn��C?ʀu!d� k#�"X@/#r(q(3C9 C^̞�:ǻZE�9?}q5�![K�Nr�;% SV�;(ƃ�;�ƨp$]״r?I\2�\A*�MUce�rH{�_U&ܥx}7Hϙ�4t�) ǣȿg_�*aTcq& ^cߛ+s�P1f]#�%w͸HE`*!d �2#�rد ̡]IE�0EPi%ͨ@UrMYjV�W]'H�1dq²5=eO:�+�0ߗRr.�a� �'TZ'އ)3(ok�,j�Clq�AQ�<g*�/9Jp�d] ���ͮ;GĽ4P�&X��+b-y�(�36{( Y.훶Vn|&f�=>f;nZ� _9 wx>�?BUJ�k UU{Lxd�&QA��,I$RIP!D6B,#g"��2 p�! I �OH5�v(GM�!7�h-C�!�F6�'js ?�$]fç1�A6� nK�= c1}�:Kw^%;Z{Wn65?jj#�8I:Y�%N�/L� fS,RW`THTjR�8C?zy~n^,*]/~�t��Y4,ɋel� i!��,[�.z�6mzhU} 2x۾`S�aixyzܷaG3}F񭃪b{e!~vc=Dk2�{�MlfV2_�03LArw;r]R΢r�!l*?u�vu,ǜc\0JA�̍:bV<,c'~vV�&Zv��6qAq[ĮYjQSNH�!@�'U�8 7n�,6L�;6+ 9sL0]� ᮝ�9��2/@E�5ORԥI�(TY4UaP}`�9 Ԝ)xn8�tfL�y]�J�W[NTW36Oo�-Lյҥ(d4mM;ux9�< -JKW$�՗�H,֯P�2)� .w~ʫ�=rjYV�<�]mD�5d%m7D_fus�+jK�I[Y.�6]A^�v�*HIJ�*r{TS�"�Cm�7�%O nҟ]X]d EҫH3Q雩Є�v8�._.R!?YJhҢv5=S� LL7 J4� kA{jDn?d�ꔆT�!n�7�Y\'� Dɚ�7M{-t�%çYGl�0EIB%-F�\OsOLh1�Nת}iu?ݝO C��7ǻ0�6ةb]�<�/XV�<��)"�pw��P�*e0E޽YY*�|lh\�� tCRZkUT�:uE`X Vq*s`3n�IJ|d�LW��Moh�G`U Y�#Z�8ռtU_sڧ\Ɲ�|lw-yOfFr&{\Zhٺe�dwz� TnLr t�(7J>ܖ^b�:rhwz fomTV�=U�"ƨj |ktM͕d\"m*.IT�2�?W2V�M endstream endobj 25 0 obj 2815 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 HWr�8��=U6W|dwMj٭� MAg$R!)ih8٭TَKt�9o�/4'ZL+B\Pb��(a>\Ç&�4"�?B�ϯȦ[NY>nѧM Eiϧat�.ݷKQ]URi��G\3�2)Kr�=2�!J//v^�5\NRyaH�&wdți3^JRav]]X�+o$Һ7ո8$�9-Ie^M�7BaEYF\3�,mR2`e֦͊noڡuYy(d̥G�3RO9i1rs{�/pļp8|NQ�%"U9�x>۩BΦsސE9]��?– ��ݍMm�m6`EL>�3ʮ>ű�s�"�� �E"p1j[�?>fhV�{])MxxyLۙUc�@UڿQ%M� d(n�)qv+sہ�7-ړ+r}�apJʞ鰜AQŌm^G\Q�*�9�#jT�l_bʓE1:I i+�xH�$�֊k� �zӌ@ۇ�7 8n�%OR֚M̲L kT&KnMیM~#v}hmPl5�g�)ڎ1i#&BX�A�t u#dndљE[_{ڿ->|Ii�;��8Y�@CMSoB ȮZQЌCv�+PbeșR�,iIP�%�]�hͺopfJ'xPlk"(*xSy0>U.YGQ�BM}wLh08:!�"�3�!4v;JD0|vnmA�{�9C+itSeb�u¯8:^Ә`~?ayˆOWV*l7ȍ7lQra]3�YA�vNX�$at�9Op�;^]C4 �*sȿ:�!,,��:`�,Wkt]RJDz/JOއ]��*P�`FE$t^ PQ'-Dyif_v�tl� ~ƖBA^-MhJ�&s Eæ�7?pa:h�0v"� Cy ̧@7#M{w ewL|cK�@~BT�8P"P4X5if΅Ǔ bJ�-Vo[�.�9ƺ�9lcKVPZ�)%_X�� ج7r썹z� S,fN�0�,�!M�*ׯ۳����<�ʚw{m}BI9� FWR�yD�r�<8ù_h<0~Q+_�Ę_(/ y"C}pfGN^ŵ'"�52q�C�9Fg�b]� %?Fs�Ċ>w�be 0 fkR�8KZ6_.A`ۮ4 �dz�;ߝ[΃�]7X�〧�HqfX]\c bfv�\KXF�*yg?IQ�6 7�*�*+hc�١2ŧ�)_X�5={<^IjrGNξ=#k�h�-a�4K+Q".dxE�ԑ�#!MAϕl͆s跶�- l~̼sX+ @m(儆jO�4to'bkQS`�3LL`E=l �2_C� osSNVBE9}�k�uf\Mn"S7> /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 58 0 R >> endobj 31 0 obj << /Length 32 0 R /Filter /FlateDecode >> stream HWrF�����ƨp $]ݴreP]�$?rH}!ڟh�w�(}NLq)ckIK�ɱ�b[Gc�)P*�"N!CO�(bBr�!k�2O�\jٌfC~�1{�7+n�of"Ssα}槐pT Z7�'"�"܍rr=s�Q@�6:`n%b~Ț޷ΐ0?B�1\4aUۓs�=�Eoɬ�636%y�1^�ˀ� ϖ�{sN_v�5+-U@�!?Bx�"� _Q&�-M]EXL�-h&2l�2o*G!k"E� ~��=?ճ< � �"4+�TJcB)Ku+ua:vf�'�� �/� or5�E$KVg8Lc� m7�/Z!�p1f�>u�ʃ�*�{9Ou�)˾}@]�~f|SlYh 4J�)�*`A@�lx{aiO'Q˒dK@#5ݴs$�/ӎ`�qn;�H^ա{ϧlAkM�Jol�#0<jQK��ض@��X5-yk� $FI�q�" >֪�3}ƪ@@&~C㔋K� E#/SkL4)O��H jYЕ:I@�& m��00v7imm� j~�� Wi bx%R�?}:rA18ZBm]�@Q�7޿aVh_2ÿn�?s � WwIzъ�1�E� Ԧ\kReI� ix&RiBºVj}VGx� ;b̓Ȳ(�ByL%Xʐ-k�#8�0ɢ`�n& }eg\<~}�3^m\�wpx�C �3ptkL�(`ow �{p֠�/@~+aFۭ����>yT� 7{Pp�c��\vB �(uv`�ɚzOm�3]7� [z@ =E42]Ô5�?�7Wv%қeZ�"l/o @7F`�* "�"�qd`;ۉ�*�;񳯿^!aUzfG55qd}fRZ�Yx .M`pdN�+%|x^Nd}Q� v@AqUeaEՊ� �j᪋o�-+�A�"7NRDP�h{\z@E!yA((�;܏�|Ќ�a YK� q� ˓)�3 \q�#4���#[�(>h{�)�5s]К7UѺo~!p��^-m@�Y�E]F. B�Jg� K� 'v`�"XmpR6NY%�:=MJm9X4Wm� ,GV碩9QV��1G�+9:vЈßHN.oIq�%r � Ceo�6HpS#�DžhT[. X� vO{=)5z/MO�48�VUUR�LUu'�|� 7-<⒱lۛ H�}*T䛫�/�0Ѹ/! MnBl�/P׺9=bVĶpk�+V�#@jiPDK��\قߓ\�?)퇛�(�9|MWm\z^tmY�'\(\[@yv+br�/)��zxzGiz7D�&(E~ aCKN:S �+,�$Bӭ%�!C7c�nc�e:H|�X^PX��%Z|.A�o> /ProcSet 2 0 R >> /Contents 34 0 R >> endobj 34 0 obj << /Length 35 0 R /Filter /FlateDecode >> stream HWێF��C?4ھ|fll]Lv /�5"�$5}�/�JĻmoUuS�SqRI!o(�Go)a~~CnZ �煏�Q B/�4%`Djq_�'�57�x'|a6k/�X�S?�/F�"tq3E.3�<ْi !�>Lx̧%BִvD�3�2TVCHwM�!d\hj�Z|?xx}/mx~d7Ukoi)~f�?2䶝 <�MK� +2e9,)x_ �7c7�L?�*%e/OacɃdn?�/f$m�%!Jmvi]T[o�=*! v�=y�"ݰ nɾ��j�p*|3Ȍ8�%yi#O �6tt�CC,6�ALr{grOPx玜S�%qxo |r+NG|Hu*}Mg+�? � 0@3d7@}}w!�E�0 h:� U1a[�_ Mp|��!qу46u|qQ�+QT�*XP� "%du=�D:�*�8tU􉩿�REmo:=X�(��5@�,O]%#�$xЯ�M3v/n9WW}ήZ`�*� pG� ׅWBy˙ _}_|^!Ւp0Ӽ�1alZ�.fM�&��+-^el!i��&+өBmo1jƒW_$RRƵ'5X�p/`T$%|q�YfFE �:cI^nŔM�_J�*\e|m��&gmraNTg|�$d{<P�DgQ�ؑxfS;*d��0s h� ť*: �58�VUAUu�*r�:\(0�L>[�(W^HТ^ /s�,91@ã3H+i7�M�<~NU^OY/Rjݬ�,^5adaURX̩_xl%#ΑڟdoӅ~p�cB"X)X��!}"~B�(�qC[0L31��2 ]\p�M xR�4MO3xuaJ��3@p8�;_iIdyvpz"ԚGL�*E"k�ڄ�~Fv;À4~cu�#_r�l[;T_L�vx"׋�B9s�+bVC.ܰi{p^Mrxeq�/H�'tCge:ՙE /lmsN �ـ�$��=9_j20lpBK* f󄎿��%`9ރJ_򏶃y1�0%j^lA�Wq~ r@7H9R w|Kr)#G�th}�5̛0(�9R�%�"�Q>a�0E4 K�^P"NEZ� D�, ľ&̲M1QER E� O�+LfvP׋I,\,mP[�8TҊ� pz|r�)'V(yLM6umVC0,hnË�g!pY7ء� u�1� 8˧ݱo/4%�_AdTbc j4w/�+(g�&�.~VxN6i�"�ExhV؊gg�9 !Ūd4pڄ�u`�"�6ס�:�,qhn� Qi<]�wIKxy�1i-N�'ޕ*y@[�.�WIa �'c�N�Zm?y�8@Da�11+�a`j 9i�hdvjgCȅ  zj�&kE#S�%�4ZE6`�[𣙣R�"G/\�/b'~V�ɎU��E()uHP�8; 뻨J]�-5Be� yH0�1,�$2fxxjr��Of�=4R�)kJfb�=rqb\'(�8��0t�U� FJ{T6&SpC۵vN63vv~f4_�i~�� t1@=كP[τcL\_=9lgt b1-؝_m�>Z�0VUf4[ȡGҦ�r:i@K�"��"͑2$Vq�:C87cۑy=��%q� �'En �D�/j�{SxX>�RYt3�(BZ�&� 7+�0d�"Tئ �E]V-xs;FbrFM|ۭs$v$r�V�fUF~~:p"R�5�{ެ^MKm uU�?}rm��Rb{ �'E 8�% fEc�i}g�� smAA}־~�KYN64A1\t�ƭR�5��$9n\ h�"F;fzGl h}@qo�?Z=�:pN'|៓�x� �)TňLD~�Xi]yI;�5Twg]|,d%ˡ%�k`�&qbۡ >�@@$+�b^$Me�6 Z@X�_M�0� 0��+oo,)% O`g[)�t#q 41�DcD�*C'lB39 F)I?��1�~�'SVK�.s$`S O�~!@ڻ~ջi`y� pԝ^onfd|�7zc~PF{hE9\ 4ojǭd)A�e�4vn&6qD�;^�#K�"PHbT<�!q) / Hݩcl*3�2Lluz \QӤ�8Ž Vd�ɀ�%�0!\rWY�H z+h > /ProcSet 2 0 R >> /Contents 37 0 R >> endobj 37 0 obj << /Length 38 0 R /Filter /FlateDecode >> stream HW]o��|�oNvfm]4^K^NԍT�=^~b��[yyϹ~s�(RWJ � #oxBW�~D�-c�;~KX^O)&ҭ~O?o>LqZ[�t~�+j�`�s 8~X.%n &pn�KINCf�$Z�nv�-UM8�{%].g\ڽn� hgjwP!�%xWE̹梃~LfD� М4?l �"g~ or!*XaӴqZ��9t�(ܝ�"ˆs9dioL�=\OMxW�7b7lᕘC-S�Ŝpgq4x0݄qB��Iq”�8t|}��7ԠC۵SfxC횩�;st[�5f"lo{x<�=`S1G�&Y�#fy茶3KD@˥apY-0gSAC`K�#L�+�/z`xf_qM�/*Od2�p.�>5l۩B.�,.D y%~�=a�áGH�bF@2 K�3h% .N� ^I�� 8B� RZ/Bw�:6XP2UQ-6IBP.�c tvHͱ_ꑜQ�*z*;>S1LoL@-E/1�3\�;�@�@^� ��)� qc \$f.zZW rq�0�*N�:d8�2N[���.T�'eeZlɚBr;e'$PGQ�9[ɹS�N^y ��,F�+J&�SxU �6KɚA~B.tؿ5];&�EE�6�J�u�h �,g q;~Fi��4^ɒ@�)?\BJ+T4 HV�<�5/e4PuA2G`f dD%kH��,IiPBFE0�*dYx }BT}a"bS^kt6I k�>`Y�>AR�:g�%49[Zٞ�1_!�I ZN�Fd` W�:AD��cB�D @KτqC� [�1id"c3,RSNF(`BH0Շkg`X3Гyy�64w2�#0� i�%�kq���!^:v?9kN� �;`Iv�-� ]`Fy(~�2Iկpw곆]8� E`*�>w�"R E@�#i�kba�KM&-֡}W)5ly"-DDHrH]�� � �GqYbAy/䵌�n2^k� Ѻi;li<�s��YOqM`yxR0l*΢�I�z�6b6i=f_�7LVf�?s�"Ξ{ᦋ-JItpW�5/�fkF4_�!/� #̐�6{^h�4 m ]s}b�1UY.�['8E�8[Upj�~P #Y(؛H6� R*�LJY1g� GT�8N@?fвg�9 2Vɠ?thм sj�3Sky!�&^INf�<<� ��.@#K<W�:D�<�;0BU4.�SGI]Z#OAMFLRDNZe7 4�|ShL1lawjTUQ�^qV�~wtCPJ+�=OMuWnqȠ�a�V0gqq��L�3Qx3lNKr�&uݹC[@R�%�5kRm2H1\�&T� 3u�G� xdDn܃?�%Vj|T�&EA�䑔߹:/V�K泜( ۦ ›)�9u:f|� [TF(jA��i0a�:y�<ŀ�B?nTY�Cs�4+qq 8�j`EmYQ$ WH^lC��.Wd�-vv-ͶCEqnbZ~D�3#qQONۙ�bGshHKtRK�+�&0� Q9#X曅(1�-fƲ�?8(�!_KU�#]W�9jX4gKs) �"mw_N0G��@�+LT.85K�":K`l^RA�6�8BI$�)yf�<�'Se�#]wl�[Y`�;Ъϱ->uHGFe3tX篧yj�(I��98�)ʫdm ~A�A�Q�"@�=\h[8NC>>. �,f8?[ੑ�.l@*7~ڴ�~}O{4vw΢z+�wQ�.^�v_x_�5) 8)Q�|[aЩ%0\{�62g7I+JX81jiK>8e_^'‘r�inJ:EnߑX:�.�.z5* �>v�lzD� 8GMKscž[#\X�Y5O�*m@� �E؞�Ucۿ^�06'm b�4rK�178�"�Qnj_;tC�+ԛhu,�L�)^8bIVZxʔH�G� *0!lT��tƪR�6i12+Ʈ*ZIfǾ[Fvؔ"�.�X�/nʾ,�;=BU:�:|qׁX�:=Z8B�>> /ProcSet 2 0 R >> /Contents 40 0 R >> endobj 40 0 obj << /Length 41 0 R /Filter /FlateDecode >> stream HWnH��CȜIS�$��#J"۰¶ݝڅpc�,<>0  )ɴ>\|w�;6fv^;3X^ͪ�?ޒO�0w^4BkO,&ޒSk-=dEgͩ�5m�']LL{bx2� HHV�"`�`� >�,�GӢȵ��9հ�94'w�%e&yfx<8�6zmZ� �'PB�"@A��+\kZ<� lX𚶸BH·ltӠ�(EHRZCD|ZV1S�3VD�1XRS�;�6PCG�jgH�8|]�:~U90 h�$�>vqVXdi'�0؊|UǘT9[�' n�=0ĶO@n�(usp� 'MgS|F&严Y;�Sg\q�(�-6�)JZ/̀rOl7"Rg��cUD �.]G�(�툕X�8� DaLs�@�#�q�%KwBqt�=uO�a9ЅPАf�.>U|Z � t 8̳%6bE, FGM� Jdσ*��(*,uƣm�;[�$zWmH-h(TɅE~M�foQPS�Oeޛp!~]sb!�0qBB]a�Z8fUuoklKmS�!pvC6� ds�P1R�)6D 6)r� � Ah�)|U�T�-�w�T�U�C� 5K8aY·dRcAs�<6+� �/ьQ1ykURz� Mk{e�� p}y΀Cu��&prxxX8s#X섢^�0f(bE84ÏIIbia�!LY�H*GJ �a{r%�abq�?ty%]r[~a� =Ia�7�WRz&ۮI�4/O]�Kѳ�5�?4S��6sy� 1X>&�L�$L�?� 'zDjqz�ysU$ �1CF1L8@A�FkF�2� �0ǘ���,򃉹��t;s��'H¤0]<ȧ{� R,ƊXȡ+pYJ� v2�C{t�:8LjֻX~I})I}?e \�ޭ}es!cₘbi�EbG^G{>�%�0A�ln�8� �m\f?5݄n|`?@Xo-ހ\;�>3γ|!t�z�EVaM.h�=1#wuu�1df7�;�+�H�]�[{M c?dRC~m��K�{$OR{E �(�.uXrEC'Omy�lrh܂?�eDŽx�<6 x�7ȝ�Ξ:�=IԽN�o-� �1�//ʙ�"T�1U7zF v=i}h^lKG6N\�o)z�,7nQW�JT&KILIFOwAPv%WٲFwsypSos"UbYm7�úq�,fs,`^G<�88]O�/^P51QGT�CFXwJ�*fl` ʹ١LN0Ʃ:}?\nt4tg{;\n8� b�.թrG*Dur]��uup`iE��>~ Osf�.G LLK�)EX���U<{�<-hbƓB;lp�-S;F�`y�o$�hFz}8W&`t �8$U{ SlVG�%�u`f6%)IvSB׬_ ZVwbux�0KDdg`3ߞZFMa1%� o��HӾ@a|՟p�L�ZX;8bс"6�}�U�6чq�Td endstream endobj 41 0 obj 3935 endobj 42 0 obj << /Type /Page /Parent 30 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 43 0 R >> endobj 43 0 obj << /Length 44 0 R /Filter /FlateDecode >> stream HWr�üe]%!sveoۛH� E8$@d׻ %�*U6E3ݧO�>JQ�8/@�+ܿ]3F—[�W�I�>o a�J1Ig� 3|��7G\`o ⯾�ч� �R1=iD&}IrIήI�wtň]Q�Ng��5}~xE��+?WW�9P)<ube&%C1W<[`-ynuv_ve5]N=�1l�0OaRah8f�͢�vC�4tequ۠]Ai6||臲un� b˼�6#R)1H��:&Vn@ۮ=zP�' W.� G[?uHd q\13v'�7(�!g�(>H5UmO0kW>9UcSs}PBۈ ဪӾ.TRb�#_Nq&.��.Uv�>3�RLj�Cp�fb G��23cY�ZlЅןcgtV��$^4�󢳂up�*P60, j_@� 3PPS'lہr�:$g)Q$7,�3n�/)� Dx%Fq�,qb|1z96� � U,j�$t.dRבO�6eƼ)pTXhiV�7~^$Ǘ ez*ЯMp7}Kp�0z60B>2:īxձ0c�,勻�!$�<�j�~BXlhXsF{e�Tt񙡦�, �%*]@?C[ b� eϾNGuVl�.�..ۿmP� obf�?MY�(vtԘXM~,XR�>֝@_ߛiɜ Rv IAܶCG+rHpqe`q��&(Ђ�hHʔ௘Ӱg@=0-V;�x𘎎Ȕ9K��7`H^�Cel} ~�ZN~3іa� S^hRajZtI�j6_Nd�4!y7�ƃ%_eaIIK�8ϛ@[iiBi��vv�:� `Oi�,u[n^(n�e;ǜ4s/)�wS�#>z�.�$wizhjWvpovs� #j$sM�+GQ"�=fRRԍiAcƟvʓr�!5΁ jD|}1n"o{-MUz6s �$�Q�Beׅ�$Ō}@k2��;}�71ic,�6tmF z]9�$4@>m~X�%YQi˜`z?}[oJschTt� wN˪�. *Ϭ_`u\�;[�.Ziciߵe>^%,$PH:da$:Py>7ی�2yq/87tF,6s]c[p!v �-ABU��?5 �5ނ.\>F.DqLɈR¢,?3z�:���UaZr�0sk{u��ٌe�1lt�74�#|� 723fr�&sAఓgU�DGJb� GGI|p�}ȑ22AYYвoy!~R'n�u�:N 7,yTV4d�7Ggƺ\VH-dV$il{3tiA�(� m1uCJu%QZғ֎vҼ�9gu� t9.Kkq �0�9rFd�{K[2lLܮGs�2�(�V ��p3s`P2�-KRi� ƙ$NÃYD?K0"炰IC.z|y�/FMB{s�c$7�/,JUK�*�<ʰog�/xY��n�g`�.X�T .Qۗ2uAy�2UQfù�:"�+E`;sdˍY� ^�$VDOJB:ćXGl3?\DR IM � 1^k'|@/ǽcwZrrQ"QW^iVUn *mt�ʟݣ!H|.AT/� v%8�#EDˆi� �9Xi_m~�0ƫ<5�6KBRFgI �0?],hZs߷#ݍKJ+!m�+TTZ�lzz(WEcuYoq_K|?xΠgjk*4i?Cj@c*A`ԥH`PSʕ[7�▃պZ�clb�zN�͏��2,� 1�83 3~rTEWR"i`IPxAZ�*McJž]n$Q �,!K�efF�04 �49!�� Cƶ7#d0;cm�1yXT2d@�8nouQӴ_a4^; �:�:V񨥺P�5.0�P7$n%(bbE_fU �S� MAR8� |� c.�,XRs�,Y�%ҿ55 `��6^�5� endstream endobj 44 0 obj 4518 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 HWr�8���*Y�;Gggj�&־�(�;2�%m�%;q�*Q$�t�>ׇÉr!ݱʲ�ǿS�8/Öѵ><�cb�6_9eڭ~ѷ?�?ƧqnG�1n�?�;Fٚ+x�إyZrLscieGwp�?r#nx ჻ؒ�ׇB0lCzj1rQܡT6I�p=�++\� H�ʇnn6m�=~qknÅ[1#�Þ̇}صn V1/�*o�4?];Af& q�F�,PUyd�pq�<6�<�>Wƶ4#a²�!�h/ݻ*D��86(찪6c�t=|&<�U�M� �()<~YI%VU� kJ )}� ;݇t�;�-:@glft ݴyEXB!�Svk�+/d:Rl�95�=z�m ɡofsl[یat�blX_*%&Ͽgxyvqy.d�BjOݻk8-8ZB@on< {Ϥ�%Eڨbࠏߖt_{ES8l �!BӮX/��a[Kd JWt>6yRM�^ɰ7� 9%O�1�,r�')ɕ)�jiXb�0?]b�2cU0) NYaOq�2B�(u��~?+IC�(I� C!�% p_�gyEzҾnۓ[�2C`�5zmcɈLT`PҜNjӀ Ujj-Z�q`�3�-?qu��#Uy�RSf �>Ȍ�13B)��=+tR)ZƿZR]�(�a&ӡ� 9Hr �)'D/|O'8�C�:Gʖ_V"�LQ�#x�2 %:5v�"T�<0h~:n{pJ�: ǝ�$GUӡ;]5�,5!']]J h,rT7 �2)-A�?~$2h8Idu� 8>�g8 5M�%ID.�+�=�,Kf�.袣uH�*�5 &LO+wrvNgj�p�v�� +�f`f.]TQX�5!~Zy8O͸[<5Mv�1Ƭ yX#�7 yH`d�5v.zE`P1tũU&ߒjɆ�9aOAř�4h]3Z+~Uؘ,xH>�)z9Be� >�?Ұ%}٤*B5�̇q8?s�.8 yjazjo�9S[2K.oqYcry'j�3Oze;�:D~|\ �7�/mgm&�-)t�$g #�Ow��>�w6c�A�f�Kx oϝ+TA�(G1ƹ@]��֓WBDC�8ܴw\/ڐ0<�t|řAf{uirʀ㮽.U�/|{�=��n�4��|񷏾 4<۝(Wr:aj'�?HÖmEa܌wY� � 7mkF�>T�M�)q *rERʹŒIBkTGDIçEPcnW"x-� �*W|E=3B�2�6ߓ.n@� \)|ĦnvmL� �0FDoq:7� ѮN^>�6VPY6ܦ3)?� Yrz1:qJ��-`EpIEt�"R㭰ǷLt�#\X`"2N�3mH�>(PY%U*L sZ#L�L bj�7c?�:bY�?/yg�*3�^7MwgQ.+T V!�7+4HfXAX{͕Q�a1 CGY �e  X�Q:eKFQ^dW�/J@�t~2byR�2kF�w߆cu� u`�2�44ۿm� &;nނ|Ҍi� �l?m�=e� 7�"f5s�7O[Σ.uWu>@KkB-goY~8R� ( %Hc|<s_]�'Rh��8CvtJpV�rv+-n-�v&Zή�t憉CJu,U`Ϣ�+?99|mUQdK� vAL ZH_y�,5 DQ� x^:U R3c j7P�oK:ScY$4\=�2ҕU3e#Rtx< sf[ۭt-.dTp�!ܝJ �Ve_�=F279�G3`s"7ޓo&p�+c&�2vg�⫘p;6oEi�d)Q]3tc`�=� 1yxԞ r;]gK̟Ni:bW�)k*T˩E I]�dOp;4F^�![;�ybUO*��G|F�;�z� hD7�"�*sV؛Np"jAjی�)iMB R�2fȬ9͉\JyK&Qy=bd�, @6x46dL�9t`;XslyrA@� yGe3qŠ|� prGLdckkj`~ޡ> /ProcSet 2 0 R >> /Contents 50 0 R >> endobj 49 0 obj << /Kids [ 48 0 R 52 0 R 55 0 R ] /Count 3 /Type /Pages /Parent 58 0 R >> endobj 50 0 obj << /Length 51 0 R /Filter /FlateDecode >> stream HWn��ü�v�}s4@ѓ6 �~�"uHʎ�{�3�$90N�-̾FR$9/@h Fgڡ~Pp u�~}A Z�V[IiNb{�AVq8۷%.w .�9qgo|is_^ �-�Bh e�HJ!OLutÈ�.i �Τ�/�:`�lx.vis�2�yohaުiR�7�C�.\3'ern�/ee�%j�8lԖY24^,�Erڟ%�tFMێakO�mq}~K�,£ Wd �?Q3;WR eب ͪ]q@C:&�;x^�fB�&j�3ga+kѣ�7D4MmW>Cፋ~h^wH �b]&/BZR�'Jcɂ�|}]Y gC� 0�3p�2޲KepǙsZ�5200a �3i\�6%Rr*c(1jRꞡz6�"�!c2�;q�;�:�$dF™�{SwDŽb �HYpZ;XM;¶I�>w��^їs�piD�Fi��.G�qPJ?i`f1Qn^>� &u�2!CVԸ;^+O'tSDN�sy� Q�=p�/ ZI�?��:f{)5y A%,㜽IA�\~�tÛUBn,{3��!��n]{?�$n%eߙkޢ}7\HQ]� Ln[Aa\.76�\h{8fm0Oa7-JN�;s`q�,.is@�tP�:\^a'΀dxEîP�*2/qÃ�5.]P-�.;ߝ �:{� =s��vX� Ycs%sS `�q:�34qsnaS)[H`_t�9�*ѷA�%�4;�5ݳ2�1�-<}jJԾ SK+��4`2vcLA봰^C�=H4ך̳K�6kǿq;T�\�&tJ(zF�+ܒ]?s}|2W8A^ĵ N|`J؁Vނf�$�(�-]3uh? � ݙ� Qe�+�/0@p/PA(uD2z0o"p_��\^6Z!ۛ�;y%M�|{[ӐLO͗dgv�7ȃdTT�$AkY�/�2xXp�=TgʰBh)h}H/U'ϲO'y7�Mb�&SM Yԕ�1l� �s��.�0󌚣 ;-pQY(ƒHp;@�H�0� �9b6Awܢ}</N/� %_$d�=�$L�!Іke� .� A �=�1r5E՘RI~#'J�8�%}ߔ�?`I endstream endobj 51 0 obj 3198 endobj 52 0 obj << /Type /Page /Parent 49 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 53 0 R >> endobj 53 0 obj << /Length 54 0 R /Filter /FlateDecode >> stream HWn���D��伴�*OĤtFnsK^B�3�#ܼ[�W���� Q/d�74]77lkǝ� ~ TX�%ky�#mfj4#v|1Lp$}4EO~+��0� u�"mçaT2}4ٶ�Z8ߺۦaӘv'ŨڟڵcwȊRQa� q�,ΪzFMD{CpS�,/vͅJ��DU��-��"� d4kep=�-xsG�-i֦B < �8~6C?dBVh�/W p�=pΡHL�6tqVy3~aM3�2�,Z�UG�Lf�).}߂Z�T"\9~ڐ73�V�XXHmAJ @e`��g�6VU�?L$� &vO{�,Zc ¯yBׯ�$|�,}JzҡK0"�`a<&pHV G&�3�agME�>\@epAr1ט�+ɑm״HULЩɞԑ6hYLO�]�wxx��2WT]A֖G}H�5�4Kn�{ P7_RaZc!�()m � h.ñ)[q� e Z+2Pouظd* �ba\73P�tAMc�l�x!� Ř`d%�*q�,�_UYf��KJmNtߪ [;oN_���ɨa9q�"3 �ɀT)#eYzbT^Ѕ�.f*YC�<~4urH �Z�+8 vc�'P� jTNL�1U �:�d�*|rC�]�f=O�:ߎ��F!�,�}Û#^J�Riwi_,�2b�*ُ}K1z�"�>؊Ȼ�<�\�X|E�HEΘS2< ]3GgBdKOȧ�:�� NJ�ѕ>XWr�O8 vW3uraLϞ�1]{y+�3 3�-�%T�0=#J`^Is89h��;f>!`^^d�0}͊ q�:V_Q̷�@�_3H��w]��Е։&ɒ!3� �*\]iY. �2�>� �Sn-g�,�7Դ �5G_,] 2ө gs,�/\��6oq|D]{*5QeF \,J֠Aā\�'jLd��6ޕ%�2e L�� rl'U`A)EQKA)��1t��2��/Naԉ^Z6hq~��6� wܢj˔%bnr�DFSNQHP;ڵܾ Bj~�:?M,J,mvmЕvzHFق$3 ^�^�,�8˸ *fOc@ن]v`F�&:^(OM&z;�a�!!_aux``H+ǎg,� �ִ�8�9w�/m�#%Ge�`瞎�k)b D`1?\,�;]3dzPXOn^5 3c�$FOAa)�~0h\ Vks]Jqh�< �#]���ǡ�0�'HS$� #%o+rx쑂@&,mvemw܂zfӮI��,uz�4 �*FV� b~� z�@ɐܳ�$T�rM+ n[-kq@�i�-�)U[L{�`gm�Wp~a�&�(c rYo�<�$ �Md�*hr!t/ ج7;N32\�6�7� )qy L6\kp!bU%R=]xUtV�ʃ�#jDs�2OѨ\UO_]?->I�)@�MtpRܾ�9+�, endstream endobj 54 0 obj 3243 endobj 55 0 obj << /Type /Page /Parent 49 0 R /Resources << /Font << /F0 6 0 R >> /ProcSet 2 0 R >> /Contents 56 0 R >> endobj 56 0 obj << /Length 57 0 R /Filter /FlateDecode >> stream HUn@�aI]{k� ӤjCV�"U+c_ܯlL�)8gfΜx� �t@~�'\\!8!� !qx� �-Gر� �4n6��� Gvw�,�<}KY�kT$FavE*DH�.=JlL{hL¨^�4IcWp� +sf�(� ~@I�!l�[xLdȧ_.lƞck��:[bdS]@I@� y�Ώ'p�4j]iK^KC��,9Mʣk��9d!J�K·5ԠI' Qi{`װ^8DZ�5/Ezmgo� t|h|͚kkLDmբ Q h�+l�}�t KSI�,Itc�;137Gν^4u4�Uo3tѯ>&!r:Ƞȥ�#f|; |K͑� ܮfm~�/�U�o�#�O:(uM�> (MaRbRbXKCoƶ߾Y`I/�e=��/�5 endstream endobj 57 0 obj 785 endobj 58 0 obj << /Kids [ 5 0 R 30 0 R 49 0 R ] /Count 15 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 59 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2006-08-01T15:53:18Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2006-08-01T15:54:07-04:00 2006-08-01T15:53:18Z Office of Chief Counsel, IRS 2006-08-01T15:54:07-04:00 2006-08-01T15:54:07-04:00 Office of Chief Counsel, IRS endstream endobj xref 0 60 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 0000004452 00000 n 0000004740 00000 n 0000006392 00000 n 0000006414 00000 n 0000006539 00000 n 0000007376 00000 n 0000007397 00000 n 0000007522 00000 n 0000008248 00000 n 0000008269 00000 n 0000008394 00000 n 0000009090 00000 n 0000009111 00000 n 0000009236 00000 n 0000012128 00000 n 0000012150 00000 n 0000012275 00000 n 0000016145 00000 n 0000016167 00000 n 0000016293 00000 n 0000016410 00000 n 0000019867 00000 n 0000019889 00000 n 0000020015 00000 n 0000024082 00000 n 0000024104 00000 n 0000024230 00000 n 0000027993 00000 n 0000028015 00000 n 0000028141 00000 n 0000032154 00000 n 0000032176 00000 n 0000032302 00000 n 0000036898 00000 n 0000036920 00000 n 0000037046 00000 n 0000040481 00000 n 0000040503 00000 n 0000040629 00000 n 0000040725 00000 n 0000044001 00000 n 0000044023 00000 n 0000044149 00000 n 0000047470 00000 n 0000047492 00000 n 0000047618 00000 n 0000048481 00000 n 0000048502 00000 n 0000048609 00000 n trailer << /Size 60 /Info 1 0 R /Root 3 0 R /ID[<90f0663ffca09b195ed3a6f22ef532f3>] >> startxref 50021 %%EOF