%PDF-1.4 %âãÏÓ 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20050216070819Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050216070831-05'00') >> endobj 2 0 obj [ /PDF /Text ] endobj 3 0 obj << /Pages 5 0 R /Type /Catalog /Metadata 26 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 ] /Count 5 /Type /Pages /MediaBox [ 0 0 612 792 ] >> 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 H‰ÌWmS9��}Ì¦–‰4ÒH�0Y�¤ÀÙ»½Ú/‰·0¤lØ—’úEÒØÆän·îâª0=-u?ýÞóvºçZá¤bz�'E�-?‹½7'R�6¼¼ /ÅôFìËFk¯Äwbúkx¿oµn\¯ÒKÓÆVõM�:œMÒø�2>œéÕ�%”Ln÷‚åM:eÓÚuO>^NßOÎ§ââDL˜ˆéåäðêãåÏ Ï©�J�-�*ïë6H��”h\[¡é Šé:B"5�:=ŸN.�ÏÄåä§ÉùÇ‰¸š\þtz4A®0ìG…m B�- ŒÃ»Õçþ¥{¶‹‚ø¦òÞni)d�8¼úáôüÝôâü{q�5¢•mk@¯ôc×m‚Ýª€��"?�3C�ït‚[†äy£œ'@tª§€�¯¿¿þS(ó½P}ßƒL�;�1Ê£D\ËÌéë�9�<�GG��N�>\^¥ƒ½Ú�1!ùÁ§ÆëRèô“¦�p°†œ{µŸ�:3÷IC`žƒ�/�ÒÂ¶Àë¬� }ãEtt°æy£Œ×ÉêˆÙ�ÏªN8|þ´�4,Ê®±¡dõè�oÝIéÒ½Î� €-±ŒrQI¥¹R¸¾/‡»áz5ˆãëÇá@ôo��1¥Ú�!�3…õu¶´àãéÙÑA:Ûv»¤%�ˆNšRí� b�7SÉ—³¯‚ùLÍàS§«fäº�)$mŸù�&��¦Ææþ*�§§‘qqré“ÓÉ�1s¹ ��6ÃŒê^�Z�H›¶�4yqyx~üñ�8¹¸ÄpÉ]-b¾Û™aËTR�.†“ËÐ’Àd½súÁì«T‡®½™�5ÛÑ–²ÃÀ�–×_Äa#�>=� ËtË›Ý“ÎäN(»Ž{zÛáÙÃÕj¾z¼¾G_æÃ�8zxº_ wâ—W'óán&®†åoó›á—�wc°Ì�êã‰‘—Ç¾m;Ù—¾½úøöÇÉÑÜk�&äšŽn»w£¹ÒÓ5-q°NþxîWó‡{ñp+>Ëù�,>ÍóÇëÇð~%n–âx¾Z=Üý6ÌDpÈòk@âå~7°ý0�7Ôpe�Z*�h3dƒ§_�+QCÎÂìŽe�Úqw• ƒX«¯÷³•x|><-ÅbX£îgO1=w†ÓÉî´LÙê[ÎÖÖc^/o¾„~KB#FÀq'm¿LK“ÓÒRZÎÒù`ùýÃ£�4¿ŸÍï?�¶É×‹ù} ��:üúu¸¾[‰` �·áÀ¸‰e6<K��$g®û½o{v›RØlf7O�!T ¾û4ˆ›yp—¸^‰¯Ëáf�~Îë»Ýi‡^�Ug«Ùs6y79?†â˜¤O-]èl&hR—ƒ¸Ý{; 9�'q¼·�?b¿˜g¨úŸ°øìH ùÂN·¡VqÃBuMjÛœv÷o1âçµímKÓî_Þ´·Ð›y®Ð�6�ýþ}¨Ô1ÈaAu{rè‹¡ã€Äû¾OÚÝ B—þA½ýß€JãS“ª®ó%�#Ü†v.CºHÄ¿(«¤�wd�3¬§L�-�]�WÀÚ�W`úo>·ÂoùYì¥Öý�o~��Þˆø»|'b�šl»üBìù¸ÇÚÞGmwb¯—èãõH¤eÔ…='=}“xá›+^q�+��(§|SÑm��3Wl§[Òåi�,œQ(I1-0��&=�7ÎtðÞ¹„†ÉølP� L[g ¹µQ1M+�êµCºó �5�nrPg“Ø–¼G´Ã�Z�’²8©ºJªJöw)œô„O½d“Ï�#£™) !zà€x�¥òó±÷�5&DLçÁ=&�)\å“¹ì©¾Ï‘³úÚY}p�&�‡ÓUªh9�‹G9u\•Y�((´N�/K ™ dÎÚ`@Îg0Žmw|Dl�›îÚ®Ë®‡ dD;@�°E!IMIa¶£œèùà$±ûIÎK(?EØÔ�7p˜i[ÕF`�?4‹Ø�3uŽ¿Ô¹�$�']�� 8\6gro!�='Hø¾«K‹]wUúqñÁÇgö‘W@÷dg‘‹P�bš/��t<•¸�9q1FTÑØZS“’"¦r–D)�)¡Å(n1�H3�$`ï’†ÌJ‘å��E6VvllA�‚u0r$9íc�*ÂƒhsS�E0šÁ@ÓÍ´¯ÃG´å&„‚ w�=�+ÓŽbƒå��0).}òt�" }×WõˆßÝ¾F6x{‘ýËù�(N¾¯K@b�&ËûÜÝ¡K«Q!ÓÍX� Òé†Ó ¦rÎ#E�&EŸÙ(Ó•SbDY ¶¯Fí‹gdÆ�2��ÎB–´`“³Òžë¢/?µ§0p�?gqÄW��j��P=S³ªÕn“X�.Q„VqT‘y�$9ÉYP�ØA �ô®|ÌÔŒ„d Y+ÈZTÂ×5iÕlfÛæÙÛ�)À%AçH�ÜHÚ¶êr�³‘ÖT*™ãø…Ž¬Øã|Nj}1©™3¢±»cE;C>ìJRVKÇÑÞØ 3ñ˜VcBox *¶Ü©ÂXêÎ€Ú†s‚žë©šé[Wâˆd¶Ùpv�.� L. � œÖ‰—�1�(�5f×l8;fc�0��½ƒ 27A"ÇlWHv£ê'#µŒ�5ãÈÐ\n�Ú–� Dùfí¹Z²�JˆÀVºE|Õhãš3 žê½n¦5qÌVÍn®Ù,¸žB�+'V™EýÊ�+V³D˜ÒûüadjÅLs�2qÛr�$Šæ/ ÀU�9/ £/òÄQå¸Q�PÎ×²Le>�ÅÐ³ú��û{†^˜E"¼áÕú³§)È¨±Ê°Úç4!»Ê´³°ÀÏ’��+³ÕÅì�°Â•ó3³eáy³¾´Ú�òbÏ½’]ø¦±ç…x³ó²Ô…x±ô°¨�/²¢»å±¼*��Œn#°äÖýó¹kÂá'¦œÖ´àº�+�²ú�&Â±¢ª±è¶x°ù²âƒ´—ƒ²Ô�°¨øbë@ÂW‡ çð�°ù±«Ýt´³‘ü±ô³Ò7±ð�ÓW²úèÃ»åüá’ù´¥�-³å«ê�?"éã°¯±ð�-�&ªk¸¿²úè[�.�³Û´¥àÐ¾áÏÁÅ×´Ê¸¿ºª�$+‰e°Â&»Ò‹ì–ª°÷²¥²â�‘W³óŠeãøŽ¢ïÇùDÏh°Õá¤·¡ö‹Ï™›“�06§È¾±°Â°ÀÃI¹ó°Ú¸¿³ú�ÐW°ÚÂáÊo&º¼ÒvÂ÷°À°Â�°²sóa,±õ‚B¸é²Ñ�.°ÚÈ¶«¥·¡›îöÅì¾°÷ƒ]±ê2²Ï-³Ò°ì»å³Õ°Õú¼‚Z�°Â=½Ð²Ñ/�±è±«.øK—\¶Ù$�9Ë¾¬?±«Ôè³§�-Ï¦™Ã³å±«�²Ñ²¹±ô°Ú>¸à�$³¦»D,‰Â¬úêÈÈu±ô&Á�´ÇÂá°Âºn°Â�>ª†äš»y²Ô±ô¿¥�³¾ü°$³¾°ä°ìÂÖ™g‹]#��8ï�;ƒÄ19<ûs{hòDžCóÀ?Ç½ŸÕ;®BÝÐÅCc�j.¸þ`º¡P<&MTt�M}]�g/:œ¬�Ï¬#�~’Ô�©˜‹©],ï°c’j†Hý¶ç}%¤XíZE˜ÑZG�§a„yœ Oj�èyÅ{£ßÑg�W�%l6cÞù×ž/$û\¡‹‹·z|j“˜6a�7Mš´ÐÑ# �6� ~(�+û»']°Ž�¬¥_;÷ùÖ•R ¬E¬|Yy3|¦Ý‰Ü ˆqn¬}Ô°q5ÞŠ,��æûT�šÜ½Å y<žƒ+o-U^m % ²ZØ~�.:��#åå‘íí•·pUµAèÂ7Ø¤²¤òGzƒb>�fª„=[epÞ¨�‹ë±¶�…`Tj� 3W§L�ÍÉ¼‹Œè�-�$7Er7N—ÞÕrk:,‹}—KW� rFäZ2ÄI?]„ÏÁè�/ø†]Z*—S�…“�-»`-ggm;�kUb_Y�/ýM�?�#s\+ŠwOÝ¸³J¦Ëî°/-ïëS�.?m•\�0�w EÇ@åÌ�2:6iD}ýÕ[Pœê]¨¶*�(R1_uUWlVCr4,Q]Ÿé�;oÜÀ7¬rõc ¬ÎH+ïã±t»ûÎõ¬{øy<}ãæøjuh�$�:êÁ¯²� §äÄÏþë�8/¸ƒ“TÐä@sÇ„ïxÐÓm…Ì�…j>èf:ÍÅìIq=ªð�:¼zœù´‘°äX�I+}3—ü™ß¡ÑŠ×=�>àor)î¾:)�ŽèÚà¼T {Ô¤`�7®Ñ%ðØ¨Æìç˜â�#u�9ç\,SSssb;.æaZihO¨¯nÞùí×ðiGÙüÉë� ��¨`ÂÈE£ç]�?XûG�0å€¼Þ�b��±í�Þù�q�?¸V‡…r�+tY�X'<��öKJéíB7��s�5ßovLêÌÓXvVwe°þyRÊn�Ýó°Þ�‡¨(�6ëUå3ü˜iÚ†ÍùP� €8aÒAò‚^uW�>êDœOÆ³´¡²õ°÷³¾�7³Û��æŠ��*¦Ð�%²µ�<)Ô‹NélzUP�”÷w¡f=&¿è²ú}�Í™é}37ô.i…ÛMnŽø.��#£…�*ÎªJA¾í%‚]�KKäÝ(ÇvÑU�(�7tÝ·[c‡y�w�/"1�Ëº#ÜIØ@Æàâ°•Ò]ëæE #lÐÒÅèv¨ï¹”)Ö`ì±k�‰IN� 6�*q k”K†Ä@ÍÆ�1P9ó«€ŽíÕ”úÂ�Û‘�ÕVäR‘¹ºú*¶¥!–¨.f(�;o×À7�5�¥d#RÔpãæ±ôµûÎõ¬{øy<}ãæøj�æÖHpìÅ�©ÉéMüì×tã¼�N’x`�ÖÔI�1¡Á;�[!RW�/�(0uÊ§Q�4çbb¶£¸öTx\ „=ÎÖ|RHXr¬ê]Yw¥oU)�7½¥WÜv87�§¡x'Ú›5�'�¹À×èôxlTa»a�æ£.�:�”Á¦¹‘³¼sd��«·ŒfÎœse%G�àÈ0/Ëz5#™ìK�+²ÈÀÚx(ØX¯³Ö»@ØêâçÙ–½Å(²‹�6S�¾oãu1�?_@Í+�×–^�Óz�Þt�.ï@��6_-;�0��9ÂÒ´¡M��#V�xi‘Ø¿O“ØŽÇ��BB3k�;;[ßÂ“ A�'ÂeÈ^€9ö³œ÷.ÎB†�‡DóÉ�çõxÒDôÌ(u6Šn°ôÌET�)}mrõ¨ÕHá‰Hú¥´áÕw�-&Ù•Ée¡Uîu—DÂÚÀ¸èe‹‰9�;”‚úEåƒHò¿Áo—Vc¸·ÔKaŽy5Q�!ÒPÅâõšÒ¬´î�Ø�Ý£´DCÊ•u�=7šþ�2ZT/&<e fû™"êX�5ü{A�^Ä§VÇüXŠë±¢¶U�$6ÄZƒT+èÒ¬O4S„¹„Y©aêE‰ªígj"Ä¤îIòí€*¦ÏG�4�Z$�Þ|âÍ�#� L2)VyiÂÓ^H�-!�%�!� ¥ƒäRÖz��0`œõ�¿_Yßt§ÉD0fÌ`6X5³Žù‚»lxà�špŠê|óéEU?x]™¤ëd� ÉV)�";"��0âû�?`‘So‰ÚÙˆu�|eK~&�)—]|QvzqïîÙ}ºîö ]Üá®»~�WøÚ] �4�+üvîÒ>ºû°ä÷¸³Üùïô¶¾u³Ò·„°ù“Ê³©ü[ƒ¿�3»å±á¶úÔi¹ó?äb�/> /ProcSet 2 0 R >> /Contents 13 0 R >> endobj 13 0 obj << /Length 14 0 R /Filter /FlateDecode >> stream H‰ÍWmo�0��÷q��`�>LkÚI•¶vS¨ª}t§aJ�Òvûõ;l®òBS©kT�"æÎ~î¹»ÇÇQ:�Òãæ¯¼†Ñ�/(ÃÅ9.B:øœGøxo�-¤¿pÝ‹8÷EØ¸¶‹�Ÿ…à¼ >±Þ�o� OÒÑoq’àáacK�”û!� p 9ŒŽRkÑÂÛŒ÷ú¡i@”DÚXG@üÐ�¡ÄÔu�0vO‡ip&¢µ#�ÃI-ëU� �ÓPÃ�=Y�@\RíÎß^ƒ»ÅÑ³û4`á¡��8T`ñ¡K^X"XÛ÷„F�÷S�¨Ý1�`QoP(9;@Qw˜˜p!àb�ú‰˜øoây��8”Ëí˜Ä«a"¡®v}K,¨T>È«¥‚ïªÌŠP�“¾¸·Õ¿è[��0�óa@�Ä_� OË‘U&÷hãÚ7v#”öBAì±D{Ç�6q¯V��;=�"r�9L.N&�1¥Ž�3�,4×“ ÆÆwZfÐg§Àó^à…x�|�`–UU±¼S3h$_Ágy�<†iQ�¥¬�"¯@åµ*!Ëëîä2›áÛ¼ÂE|óP«|–å×P/�ÚÛØuñ´ç‡VÅ‹9,³›¬¶[ã–²ªTUÁ\ÍT)—xÌ´¸QPË‡O`³CÄ`=k´‹ˆ³Ö™êù´™L‘ãUÙDp¿u¢¬3DqƒD� T9ô¸ìHÃ)˜„;¨Qƒ¾ToÁ[&»tr7´äŒ¶˜ƒ8±õ½‰ô}x5�R^ÏØìä4é„‚R+�9œŽ8}Ì”©®C''�*æÙ�˜ËEYrU/�2ûkDÔot‹xW)$´m‹D!lõ ¦Ít&;:¬+µËyä@©ÚØÜ‰m[p�9i!º¼n�®‡÷LÔãu�hX¬ÑÓt™Åaèêòøülüõbrz~fÅYD�5 MvòDãŽ§„� |TÔ‹ÂÛSñH‚‘�:ËWÊÐ™U5Ì‹Ò”øÊÎQÔÉ*6&éz��¸_�Æï3�"«Û¶–·ÛØÝÍAã}µª²¼i9ŸË¬¬4ì¦™÷��6�:{ŒEÝý[�-ëÛ{" ‡ëÚØ<��Dm‚Úo �ÚGæ›#�;ðF�e� endstream endobj 14 0 obj 908 endobj 15 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 6 0 R /F2 18 0 R >> /ProcSet 2 0 R >> /Contents 16 0 R >> endobj 16 0 obj << /Length 17 0 R /Filter /FlateDecode >> stream H‰ÍWÛnÜÈ�ýC¿åi–Í;cäA–×€ƒÝub XËo-N¦7r–Mj¬|}Nõ=ÒØ²±²Gœfu]Î©:õúæ¬JY•ÔŒÝ�9K�ïÙ�oÆS<Üà!»iÙE²Ê�ìÏ�/ìæ7<�(³lUôª˜f�*-XôE²JªÚ˜HìÛ�9øãÍÙïì,K\^ÐÙ„þáÙª`£d[�+ëÙÙëwÂ»w�Øú�9ŒPÊ¦4gMÉªˆB€'5‰�8Y4�?•ò�KW�+áÒ¬˜ÞËVm”\³I�$ëÔNMl=ª¿g‡j·l´�œ¸žÄ$�%k‡q?ŒbRCÏý¤úYj�FëC�6&1�� aRäÖ…i+íÁ:ù[%ÜûË‘#sx?�.-Ù°aÕ¯ÉyÏÔ¤ÙÝ¬U/µfb�j�ÌÖ+Éýõ§stA'âk›ÚLÌSœ¤PgËW6$[Ï¯Zµg¼ÝS�(�%¾ÒÅ—þ`9®¾RŽé›¿šûÓ*Ü_gß›ßWl;äƒÏ™xÁ‹Ý¬§p1•¾Jó˜/í°ÛÉ¾u� `I*�4°’‰þ‘µb¶NŠÖÜpPÓVõl:ìQŠ‘œœ� xMþà¤ùlÜœ�ÀÃ�8`ÝËš”¸ýBa³Š}²M�Ìyå^ÏMiÙ~öp ?ŽO“ŸeKn�åDÁ´�'[¯çy=&0ò¤¤uµð+)WÓQjµ†Õsö ZiŽ—'ÓÂ‘ÒUãÂ�"BøŠó¼ v³¬zfw¥ÐóhÀ µÒ“è§øa»U’Š�3òž –›5õ¯pKZ/Þç•ó~³�#£t ðv}�"+²¸�20*��g`=wLÌÓv�ˆPç[ò|ªIs/ÎöÛŠ�� ÌÝŠÕvz5yT™oH�,æËÆ™Ïù9ã3™§ßc0)yèÃ¼q}˜³«Õ�Ëò�6b‹€?ÊWÎÓr�7w“·°£�ëæLµø�_,w¨u}™×WOyMGFÙN8ÞåçTu4>�2�'ž¥‘¥'±á�<‰á�?AÒs �o Û�e�$ˆ“4¼“Öî¶�Æ¢ÇÏnßÙßî½FËjCÕ‚y8z€‘|˜æÒnEÂí·V¿Q›H ‹ýHy4�(F3,±”�/d›Õ� <�#�¦l�&d»ò*‹—…I�5�+�'ÝV�:Ùæ\L]�!„ÃØÍ<*“—Ì�&®—2ö½·—W7�óUfÎ«A#(ŽK]‰Gy°E}?¿ß¼÷µÛƒþGô™ù£ ª÷tP PüxË¯å~’»;´–,9g·v.§yz„Ã*mÂDó^‰‘� „ÁQÂ´±Œ�2‰Ïâ®“æJL� ØF�cÆõkûHa/-$qL#ýÄ¤•~±‹�%ï{öËð`T�2y�;¥Eý²(v�"x4^YÕqêDûû�Hüb�$2mî^� �»µ�ƒ´Ã|4Jõ|a¢ÄøHÍóÓòîÕ‰ÚÒG�ïEo$�ÅÏ£øÉY¨áÎä�³¥Ši¸ÂÍ–¥×�<øhŠy�D�:j0y�ëÊ$[¯×ŠÆ�5¬�0V�iŸ¤�ác£z@!H³f™|�V»ymqjI�!¥Ö»Og<¨CéjßWø€Ew“v¡ˆŸìÌÆ�2PÜ¡¯‘Ž×¡y–©kž—=¦³�!R“\Tß‡�&eâÀ��=6¹Æ°ts^·˜óæ´ü¼GA¬F´Iqc�8�&�{ÊÌ±G²Ot…oßÅSÂÕy[ê°ðVÞ3a�NUpéçK“Û[Äú7¬P;# ºçºuv�;¤z/åhQ—Õ_˜ð(oÊ£æýwËÛ/Ïù� æ™�0åRÜ©NM”�‰}J®Çlž¬ŽgÖ²Æq¿Æ)�Mzš)&ü¶�6� „�;�-Â¬uñÖ€� Ëìa� ��8Éq=ï]ÈNˆ»esŒA}©Áž°�·BoÉ—i½Þ@ç™ÍRk9i‡‹n?�÷no)#Q“dAìçT)�?Xç�#�¨®ë‰ÆX”¯� =?çŽ;9Ùl|$k�!ïˆ�.hA“KÊ¤ˆ~ÆeÚÏ�.|QŸù„¯~Ÿ¥žÌ�!¦e�<¢W],y+�HJc�Äèr¹ßKÑYeSj4�‹aÐ 7ÏÝ��ïY´Ê&p��5� ÄºçÏàß�?“º�i�JŽ²{ïOòq÷O¼³¤aßøpC×õñª€BÏÅ(Ól.uœØü™}úÈ^@6šˆÛè]t™{išZ;ßüÈ‚� ýø�>™a›»£‹³Õ£¬±áçû�<µ�tYß_Ý_¦÷WpïoPQ¨Ü°‡Ã¢pH“Ú�&°•¯È5Ks� _çÕ|Ëlaø~¯z(17@vÀê :mËÕ€?@ v�ƒ~�� >œè$Spmé±u>%Y9û”¥…ok{T�“Â�4a%)[Ää?gök� 9Œz>ýÇõV� áuÝOî¤~��ÖÆN�!&5?l�zr·½’Æ�,{…±yÒ²Ò–�/lm¨G=B� "ònj#çµ�>�;gafÊÄ�;ÍÝÙ¬e±ï•¼��5´²¦Ò3¦^.CœÓr†ŽŠ™s”ÜDo#’¤•Í}–‡Õ36ÃJûMÝr%7R�ÍwûÖüZ?;È¥e�7çŒAB(-�xonçæmj�›b¾ÄÖwN.) )deôeMçpÓWÄvhžé�›iù·óÇlþ€�1ÌYA÷AICVºN=]£\žA�*�8E™Å©STh�0ôí#ä~�¦Ï�8ÊÎ!Öµ�ûæ8Øc†ÌRö¹M��:#8ŠAƒ÷VÖÛ—\B„œÌQ�Z¥˜§R Ï”‰c�'sÑÕ�:½AøýfÌt]ƒc>í‰�2b�(ZáÆÎ(ßl¸TÃJƒ‚Eœl��;�Í¤ð&‹ºæŽ”�‰m í¬f�/¤Ã�8u Ü®sJZ~ˆLY�2ä“Oò»W�sŠÓÄ¶ddXòôK‡í«b•fg6·\éêfÁÊ�ÀsXr>O™mQ@5$ñŽ¼×)}C� ôy5ly�ÞìdÅÀ*= `×ÌK6¥é¡|�i�-Ps©NFç±9µh›Â·-H#ÝÍ�; 4èô�ÄžN8m©Æ]�çM÷²×Ë�> §x“gó”pZ˜÷M �8S"èW� A�?ô¨�N²Á#øÁzd�-�<×çŠH�¨¹�/qÅûò°plAé´ÏV„ç�iáUDìh�*�3-x�x~<îÔ×²uSBvztµ€²š|®ŸHr±Ùàêot²àFÚ„}H*:+ÝC‹r8S·’y9�ÓY_AÀF�zÍëš3PƒóðÄœq�4þ©[øtY†Ð�(¬`^esFÜ^âêNJ,8�2Õè/ÊbI«¥ÇNf±S��4„ƒ¯Ê�æÇ�8�7.�þµåj�"ü�)›s�8miniÇÉ4ÄÄÒÜ�{Ñà‡nùcÎPÐ¹�ÌV:ñ˜� €^�úÌ�"áïRzîëe7�?�>èIP(�!0DXhqUmí\™®„µuÐ¿eÍ×�0��î‹½²ŠšE�z’`vjäƒìxk·Tk§¥�#¬L“yæ’"�! Ùyð‹+ÓàüÀ�^ì �!ývÄY�,@$_Ký_°ê�€ëÎë¤Šf¤ðÉ]òßK�Þù-gîÀqè€”Y•æ%4Ö¢�+=OwüI7�/Z(Á°èAa8/çh*™G�vT·ãÈóvèíöÚƒþ ^lSSzJ�j�-/�à{� 6æžó®[ºÐ�,ïÍ'ŽÝL� =�=�h^¶¸]éëûVsjcó¦™…üÇ� W� {�©MÛõ�îÉ´�3 J0hhˆ„·�ƒ—�:h�w§Ösø°j˜E¡þ�� ~�Rv¤ÝuBÅï�9±pìAñfÒP†M)Æ±ÚXÝ¢«ç±›°y$ð†ŒŠ>“ÄÒÝ\&j�#þÈeëÀâæi y7Áßk¤¬�ETã¤ÂxèO”‚#�3�Ï“Ìb;§Ül@t�4e!B�6¸» L/IŠœý‹_!@7n.ÞÂû¤Šð5^�=B^•åsÑh�;Ìû÷¾7�ø¢ë·h񅶣Q�! �ð¢{ˆþ^�>3™Ï‹Å4�4ƒnWbÛ·�7 cÙBˆçy:Þì¥ÜÀŽÕ�Úr�9P[àì$šû�9rf- NPEUn†o35îûiî¥Àa¶d.J©‡�$�0nwPžP;$ºGgdf”}�.�*k±ÏM�4Àí‡Î,��,�2M�ˆ¥ä_Û¡ÛõÐó�+Y�2�#N�••ð¾§í€¢~�‹Þ�i�sIF-ºZÔv€&×àìŽŸ•Äï^KbÏ@`þé©ß©Ç\š{ì ;ŒLHÍmÎþ,@M.iž@¤v)=5òÙª€YUÌq %/�àË�$«†�5ÏìÄnmüˆ�T�:yà~bN¹Q‰‡©Õu€zÄP+¹†�!�$�''B�ðƒÜv�(P zÜô€�6�bŒÊ·��)íÄeãÈÌÎU¹€#¶¬å{!�V‰°3HK]�€Ó²‚—©ß“ô›Ûr��êm×{*˜¿�,l�•s€¥Ë�FX��V�=×b(#W�'�F`Ð›>"ø×n��ÊÝ¢m�Ñ¬: �%—A �£¶9¦ï¢›ˆü,vpªB7ªõ‹ô0ó£XÚQLa†H‘ê~Ž€ŽnnþuE*@ËûK¼ë� �aÖíÔ¸æºfYz´¯TÌ£>u�.»Ïê]P±V�>�·Ümº»üÞÀ™ò�+1‚•ÁÈ�0gkCjà¨c¶¤`GXVU�(-‰ð¾‚×[2LëA6’«gbÃ×s�"Í„‹e�(v/‹}�OR�#)�;` E[èHÇ¢á7:½ã#L1� N®N±@¡Ò��5 €•ˆfi�i%_Ã€ÏƒœÅšG–ä_—iò¿Æ«d7aˆþJ>UÙ—�" ��õ›…D!M€Ò¿ïØ3^R�!Ûã·¦ÆÐ(�:u�Ðªâ[Àž'š¡éË ïGšOQDGO]ÖØéL¡{‡Üh�/4ÈvBöÝªBPµó_s�?a� !h��(6\—–� V� V£Ö‡º˜Øe/IL� H½tQ5>»ðÉÞa�ôðB �Ø¢t�7�(½Ñ�zK�8�8��}-ðTì™æ«�)Ê÷òeùöZ.ê‰3Ë›�*VN�(œe=++gº\¬æEYåõžž-Uöb�ß»R� �òâôŽ��ñÕG�{&sfDç| pÚ~Ð”�(Å� "�Â·À¥�8•Kœ¿[,�TysT®f�,Z�N�'I)(n6��.°‡ÌòF ÑÛv‰’6@uF=3`€ ,J=@Œø�¨Ž��2A…7�)pˆr][acKa£XmT¤U��Ž°ÖJð¥'§F5ëØPTžø �)íDÈç� \ }ÏöÃ†�=ûkª¹±‘L_éFÞuœíðœb+-�(d�¥XæËé›ŠXðÈ/pŸØñp�dfc²zÚ 1; {àú‡OðÙQðoW]#Qª›cÃAG´ÐLNàÆ/%¡èg endstream endobj 22 0 obj 3221 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 H‰ÍVÛNÛ@ý‚üÃ<†ªq÷¾vß¸��J-õ…—U�!®‚×øäïÙ‹íZ�� GŠ’õÙ™sffg�(H�éÉûTW0ùð&vqa!ÃE� ûó¦p��>”F’»ý"�("F/P„dìM °›{à§tr�ëœ;,r_˜F* K� LŽÒÑÓ{š‰µõÓÚ"˜”€cŒY;g� ‰ð�,ñ‘0�/ÆtyåŽ:F’öN4àš�* ]jëáV�u¥‹¦†ºQ�û¶E[5K]ÁBÍ›V� ³È�)�-� �3*2·[Ô}©Öî^�&ðHßùØ±�%’ÁûÜ˜RWªÉ�+È‹ÎÝ¦›óñ±âý¹²�†û2O�=œWöf’Ïµ¿ÇWf®³¶Ò�ÝÝ&y�Mpô|ÝÚ¶öì®� endstream endobj 25 0 obj 780 endobj 26 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2005-02-16T07:08:19Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-02-16T07:08:31-05:00 2005-02-16T07:08:19Z Office of Chief Counsel, IRS 2005-02-16T07:08:31-05:00 2005-02-16T07:08:31-05:00 Office of Chief Counsel, IRS endstream endobj xref 0 27 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000263 00000 n 0000000334 00000 n 0000000468 00000 n 0000000587 00000 n 0000001682 00000 n 0000001952 00000 n 0000003051 00000 n 0000003330 00000 n 0000009872 00000 n 0000009894 00000 n 0000010019 00000 n 0000011005 00000 n 0000011026 00000 n 0000011162 00000 n 0000013749 00000 n 0000013771 00000 n 0000014878 00000 n 0000015165 00000 n 0000015301 00000 n 0000018600 00000 n 0000018622 00000 n 0000018747 00000 n 0000019605 00000 n 0000019626 00000 n trailer << /Size 27 /Info 1 0 R /Root 3 0 R /ID[<97fb143e0d45b50c63902d7d6a0cb021><4ccae2c56dabe355321bf9a5638b15ad>] >> startxref 21038 %%EOF