�\pjnwill00 �/�P B�  dü©ñÒMbP?_"*+�€%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm#,##0" "vs@"................................................................................................................"~{\ \ \ \ @"................................................................................................................" \ \ \ \ @#,##0" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C &� ��C $� ��C %� ��C #� ��C  � ��C "�C "�C !�C "�C "�C !�C "�C  !�C "�C ""�C !�C !�C !�C !8��C "0��C "�C !8ÎÆÁC "8��ÁC "!<ÎÁÁC ""<ÎÁÁÁÁC " "<ÎÁÁÁC "8ÎÆ�ÁC !<�ÁC !<�ÁC 8�ÁC #<��ÁC #<��ÁC #<�ÁÁÁC #<��C #<��C #<�ÁÁC !<�ÁÁC 8ÎÆÁÁC 8ÎÆ�C 8ÎÁ�ÁC 8�ÁÁÁC 8ÎÁ�C 8�ÁÁC "!�C " �������������������U} �'} �} �} � } $ } �} $  /l��t��G��A@ �(�$�Q�$�X�$�=��7� �Q@ �M@ �G@ �J@ �K@�V@�F@�N@�P@�M@�H@�O@�J@�Q@�A@�K@�Y@�T@�g��P@� @�,@�N@f^Table 1.--Forms 3520 with Gratuitous Transfers: Number and Total and Average Transfer Values,91by Selected Country Where Trust was Created, 19983!+[Money amounts are in thousands of dollars]""##%* Number of5Transfer value [1]6 -Country& trusts with 7Total9Average-& transfers8: ' ((1) ((2) )(3)+ All countries~ .x@~ .èþ)A1«ªªªšT¡@ , Australia~ /@~ /€ À@ 2UUUUUg¥@  ,Bahamas~ /.@~ /ó¾@~ 2Êé@  ,Belize~ /"@~ /€€Ã@ 2ÇqÇU‘@  ,Bermuda~ /ÀV@~ /X�A 2eTFeTŠ—@  ,British Virgin Islands~ /@~ /0CA~ 2�XA ,Canada~ /0@~ /´¥@~ 2´e@,Cayman Islands~ /4@~ /€ Ñ@~ 2aNõ@, Cook Islands~ /€H@~ /úý@2�õ¡“£@, Gibraltar~ /@~ /¡@2«ªªªªÒ†@,Guernsey~ /@~ /x²@~ 2÷@, Isle of Man~ /"@~ /� ü@2Žã8ŽãîÈ@,Jersey~ /*@~ /`¯ã@2ÅNìÄN:¨@, Liechtenstein~ /(@~ /€ÞÎ@2UUUUU””@, New Zealand~ /@~ /àp@~ 2àP@, Puerto Rico~ /$@~ /Ø“@~ 2À_@,St. Christopher/Nevis~ /3@~ /„¼@26”×P^x@",St. Vincent and Grenadines~ /@~ /àz@2«ªªªªêa@+,#United Kingdom and Northern Ireland~ /,@~ /&¬@2Û¶mÛ¶p@4Not specified or other~ 0U@~ 0�!ã@3·mÛ¶m'}@;[1] Fair market value.@;8NOTE: Detail may not add to totals because of rounding.^;VSOURCE: IRS, Statistics of Income Bulletin, Fall 2001, Publication 1136 (Rev. 11-2001) �€!� €"�€#�€$�€%�€&�€'�€(�€)�€*�€+�€,�€-�€.�€ <= X�\+�> ��" �������������������������������