Loading...
HomeMy WebLinkAbout1995 01 31 Regular ~\ CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS. FLORIDA 32708-2799 Telephone (407) 327.1800 January 17, 1995 Mr. Phil G. Robert Trust Investment Officer SunBank Capital Management 200 South Orange Avenue P.O. Box 3786 Orlando, Florida 32802 Re: City of Winter Springs Money Purchase Pension Plan The regular quarterly meeting of the Plan Trustees will be held Tuesday, January 31, 1995 at 7:30 P.M. at the City of Winter Springs, 1126 East S.R. 434, City Hall conference room. ",....... After confirming the minutes of the meeting of October 27,1994, we wi 11 review the performance of the past quarter of the PI an investments. We ask that you or a representative attend to provide information for this review. We will also review the methods of evaluating an employees' account at the time he or she terminates employment by reason of retirement, death, disabi I i ty, or for other vol untary or involuntary reasons. This review will assist in our considering the benefits of proposing a semi-annual plan account evaluation. The Trustees will also discuss any other plan matters appropriate to their responsibilities. Art Hoffman , Chairman, Board of Trustees AH/saf cc: Board of Trustees City Manager Employee Relations Coordinator Finance Director Thomas Lang, Attorney Frank Kruppenbacher, City Attorney Dianne Garcia, Sun Bank Trust Officer ~. enc 1 ( 2 ) " . . . "- ~ .,,-... ~ :MEMORANDUM p~ JAN 1 9 19951 TO: John Govoruhk CITY OF WINTER SPRINGE City Manager /'fll'/Oi{ CtJ NN/S SIt/tV &j(.S fJ l31V5JtJ,v t3r/ /ltf D Pi?1Z ~t?;V/YEL F//V' AI1r?E- Attached for your information is a copy of the letter that was sent to Mr. Richard Rozansky. I would appreciate your assistance in having your assistant distribute the remainder of the copies to :Mayor Bush and the City Commissioners. FROM: Frank Kruppenbacher, Esq. DATE: January 18, 1995 RE: Letter to Richard Rozansky Thank you. Law Offices KRUPPENBACHER & ASSOCIATES A Professional Association .~ Frank Kruppenbacher 340 North Orange Avenue P.O. Box 3471 Orlando, Florida 32802-3471 Telephone (407) 246-0200 Facsimile (407) 426-7767 January 19, 1995 Mr. Richard Rozansky 5801 Edouard Street Oviedo, FL 32765 Re: Your letter to Mayor Bush of January 12, 1995 Dear Dick: .-.- Your above-referenced letter of January 12, 1995, has been referred to me for reply. Your prior letter of August 23, 1994, was provided to the pension advisors for reply, but apparently you have received no reply to date. In answering your questions, we have conferred with Tom Lang, Sun Bank, and Harry Martin. As we understand your question and the explanation provided to Mr. Lang by Harry Martin, Mr. Lang has advised the City Manager and me of the following: To the extent you had money in the Plan on the last day of the year, you share on a percentage basis in the investment earnings for the Plan Year. If you withdraw during the Plan Year, you do not share in the investment earnings. You received interest investment earnings for 1993, but did not receive them for 1994. Hopefully, this letter answers your question. !fit does not, please contact Tom Lang at Wells, Allen, Lang & Morrison, P .A, to provide him any further details or to seek clarification. .-.- FCK:lmc cc: Mayor, City Manager, City Commissioners, City of Winter Springs, Florida Thomas F. Lang, Esq. ) " ,-. CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS, FLORIDA 32708-2799 Telephone (407) 327-1800 February 6, 1995 Conunission John Govoruhk, City Manager Board of Trustees/Pension Plan Frank Kruppenbacher, City Attorney Re: Trustees Suggested Changes in Pension Plan Document At the January 31st meeting of the Board of Trustees, changes to the Plan Document were discussed. The following changes were approved for consideration by the Conunission. 1. A semi-annual account evaluation so that employees leaving for any reason would not lose their vested pension amount accumulated in the period from their leaving month, back to the previous valuation date, a maximum of eleven (11) months to a maximum of ,-. only five (5) months. If paragraph 1.36 is changed to have valuation dates of March 31st and September 30th, the Plan administration fee would rise $ 578.00 as indicated in Sun Bank's letter of December 6, 1994 from Ms. Garcia. 2. If semi-annual valuations are approved, the words "Plan Year" would have to be changed to, "Valuation Date" in paragraphs, 2.04, 6.01, 6.02 (a), 6.03 (a), 6.04 (a), etc. 3. The Trustees also approved that the conunission consider a plan change to permit employees who terminate employment for any reason, to be permitted to request within thirty (30) days of that date to have their vested pension amount accumulate up to the last full month of employment, and to remain in the Plan unti 1 the next valuation date when the termination occurs in a month that did not have an account val uation. (i. e., not in March or September) Thus, employees, if they elect, would not lose the maximum of the last five (5) months of their accumulated vested pension. 4. The Plan Sununary document dated 1989 should be updated to show whether these changes are adopted or not. Copies should be given to all employees at the next valuation date or sooner. ,-. 5. The IRS Model Notice given to all terminating employees is legal, but quite detailed and extensive. Our Plan attorney should draft a 1 egal, but non-binding summary of that notice to al ert those employees to read the sections regarding the consequences of accepting a lump sum set t I ement verses a di rect transfer (roll over) to an IRA, regarding taxes, etc.. ",-. Trustees Suggested Changes in Pension Plan Document February 3, 1995 Page 2 6. Plan Summary section 13 (c) indicates Plan payouts must commence within sixty (60) days after the Plan Year. To assure that this directive is met, the Finance Director should fully computerize all accounts updated to the last pay period, so that the Plan Administrator, (SunBank) can complete the account val uations expedi tiousl y, and issue the annual report. Section 4.01 (e) of the Plan would have to be revised so that employees receive their valuations much sooner than the (210) days following September 30th as is now shown. 7. Section 4.01 should be revised to agree with previous suggestions that non-vested amounts which an employee forfei ts when he terminates should remain in the Plan, and not be used to reduce the employer's (City's) next contribution(s). ",,- 8. A previous request concerned a terminated employee being rehired. The Plan paragraphs 6.04 (d) and 6.04 (e) permits such employees to re-enter the plan if rehired within five (5) years of termination, and upon returning any distributions in full. Is it legal to require the returning employee to forfeit his non-vested amount rather than to reclaim it, and/or can the maximum gap in service be reduced to one (1) year rather than five (5) years? The Trustees ask the Attorney and Commission to review these suggestions at their earliest convenience. Sincerely Arthur H. Hoffmann, Chairperson Board of Trustees/Winter Springs Pension Plan AHH/saf enclosures: Garcia Letter, December 6, 1994 (3 pgs.) 1989 Plan Summary (9 Pgs.) IRS Model Notice (2 Pgs.) ,"-" .-Q ,,-.. r ,-.. Trust and Investment Services Group Corporate Employee Benefits Division P.O. Box 3808 Orlando, Florida 32802 407237-4254 December 6, 1994 Mr. Arthur Hoffmann Chairman City of Winter Springs 1126 East State Road 434 Winter Springs, FL 32708 Re: City of Winter Springs Money Purchase Pension Plan Dear Mr. Hoffmann: Per your request, I have attached a worksheet indicating the estimated cost for employee valuations. The calculations are shown for annual, semiannual, and quarterly processes. As we have discussed in the past, in order for you to change from the current annual valuation process, your document would have to allow for more frequent calculations. Your attorney can amend the Plan, if necessary, to allow for any changes that you would like to make. The earnings on your Money Purchase Pension Plan are allocated to all participants at specific periods as specified in your docu- ment. The employee would receive any earning/losses due to his balance as long as his vested portion is still in the Plan at year-end. The same would be true if you used a semiannual or quarterly valuation cycle. For example, if Joe Smith terminated August 31 and did not take his distribution until after the September 30 year-end, his balance would be eligible for earnings/losses. If he terminated on August 31 and took his distribution of benefits pri0r to September 30, he would forfeit any earnings for the Plan year in which he took his distribution. He would not receive earnings at September 30. The same would be true using the quarterly valuation cycle. If Joe Smith terminated on May 15 and wanted his distribution immediately, he would receive his balance as of the prior quarter (March 31). If he left his money in the Plan until after June 30 (the next quarter-end), he would get the earnings/losses for the quarter ending June 30. The valuation process is calculated for all participants. We cannot process a valuation for one or two participants at a time, nor can the calculations be done out of cycle on a Money Purchase Pension Plan. Many Municipalities utilize the Defined Benefit form of Pension Plan, which are actuarially calculated. This type of Plan is based on future benefits and can be calculated for one participant at any given time. A SunTrust Bank ,'-" ,-.. .-- Page 2 Mr. Arthur Hoffmann December 6, 1994 I hope that this information answers your questions regarding valuations within your Plan. If you have any questions, please do not hesitate to call me. Sincerely, ~~ Dianne Garcia Trust Officer cc: Tim Helsel SunBank, N.A. :3 MODEL NOTICE ecial Tax'Notice garding Plan Payments ; noti~tains important information you will need before you de hi ) receive your benefits from your company's retirement plan . 'PIan"J- 7\a.rY , }'tl'\'mt from the Plan that is eligible for 'rollover" can be taken in two s. You can have all or any portion of your payment either 1) P AlD IN :zEct ROLLOVER" or 2) P AlD TO YOU. A rollover is a payment 0/ . ?1a.n benefits to your individual retirement arrangement (IRA) or to er employer plan. !his choice will affect the tax yo,=, owe. ;u choose a DIRECT ROLLOVER '{our payment will not be taxed in the current year and no income tax ."ill be withheld. ! our payment will be made directly to your IRA or, if you choose, to mother employer plan that accepts your rollover. ::'our payment will be taxed later when you take it out of the IRA or the ~m?loyer plan. 'u choose to have your Plan benefits P AlD TO YOU (ou will receive only 80% of the payment. because the Plan lcUr..ir.istrator is required to withhold 20% of the payment and send it ,:) the IRS as income tax withholding to be credited against your taxes. 'our payment will be taxed in the current year unless you roll it over. .ou may be able to use special tax rules that could reduce the tax you lwe. However, if you receive the payment before age 59'h.. you also nay rl...."to pay an additional 10% tax. .. ou em ron over the payment by paying it to your IRA or to another c:'.?loyer'plan that accepts your rollover within 60 days oE receiving ;.c! payment. The amount rolled over will not be taxed until you take it .ut of the IRA or employer plan. f you want to roll over 100% of the payment to an IRA or an employer 'bn. yau mllst find olliff money to replaa the 20% that was witltheld. U. ou roll over only 80% that you received, you will be taxed on the 20%. :.at was withheld and that is not rolled over. yments 1bat Can and Cannot be Rolled OVer lents from the Plan may be 'eligJ"le rollover distributions.' This l.S tha t they can be rolled over to an IRA or to another employer plan la:epts rollovers. Your Plan administrator should be able to tell you '?Ortion of YOlU payment is an eligJ"le rollover distribution. The ';.,g types of payments CANNOT be rolled over: .;~ab~ Payments. In general. only the "taxable portion' oE your ;nt is an eligible rollover distnbution. U you have made "after-tax" :l yee contributions to the Plan. these contributions will be non-taxable '.!-ey are paid to you. and they cannot be rolled over. (After-tax yet: c;ontributions generally are contributions you made from your ~y that were already taxed.) =::s 5prud OrIer Long Periods. You cannot roll over a paYment if it 't CJi. series oE equal (or almost equal) payments that are made at least '. -:ear and that will last tor I""" lOur me (or your lile expectancy), or .'our lifetime and your beneficiary's lifetime (or lile expectancies), or I period of ten year.s or more. r-d ~'Uni1JUlm Paymnrts. Beginning in the year you reach age 70 1/2. :t:.n Fcrtion of your payment cannot be rolled over because it is . . . II. Direct Rollover You can choose a direct rollover of all or any portion of your payment that is an 'eligible rollover distribution," as described above. In a direct rollover, the eligible rollover distribution is paid directly from the PIan to an IRA or another employer plan that accepts rollovers. U you choose a direct rollover, you are not taxed on a payment until you later take it out of the IRA or the employer plan. Direct Rollwa' to IIn IRA. You can open an IRA to receive the direct rollover. (Ibe term "IRA," as used in this notice, includes individual retirement accounts and individual retirement annuities.) U you choose to have your payment made directly to an IRA, contact an IRA sponsor (:us:ually . financial institution) to find out how to have your payment made in a direct rollover to an IRA at that institution. U you are url.SUre oE how to invest your money, you can temporarily establish an IRA to receive, the payment. However, in choosing an IRA, you may wish to consider whether the IRA you choose will allow you to move all or a part of your payment to another IRA at a later date, without penalties or other limitations. See IRA Publication 590, IndWidual &timnent Arnzn~nts, for more information on lRAs (including limits on how ohen you can roll over between IRAs). . Direct RolIwa' to II Plan. U you are employed by a new employer that has a plan, and you want a direct rollover to that plan, ask the administrator of that plan whether it will accept your rollover. An employer plan is not legally required to accept a rollover. Ii your new employer's plan does not accept a rollover, you can choose a direct rollover to an IRA. Direct RolIl1t1a' of II Series of Paymnrts. If you receive eligible rollover distnoutions that are paid in a series for less than ten years, your choice to make or not make a direct rollover for a payment will apply to all later payments in the series until you change your election. You are free to change your election for any later payment in the series. III. Payment Paid To You If you have the payment made to you, it is subject to 20% income tax withholding. The payment is taxed in the year you receive it unless, within 60 days, you roll it over to an IRA or another plan that accepts rellovers. U you do not roll it over, special tax rules may apply. Income Tax Withholding: .~ MAndatory Withholding. If any portion of the-payment to you is an eligJole rollover distribution, the Plan is required by law to withhold 20% of that amount. This amount is sent to the IRS as income tax withholding. For' ~ple, if your eligJole rollover distrIbution is 510,000, only $8,000 will be paid to you because the Plan must withhold 52.000 as income tax. , However, when you prepare your income tax return lor the year, you will report the full $10,000 as a payment from the Plan. You will report the 52.000 as tax withheld, and it will be credited against any income tax you . owe for the year. Volll1Jtary Withholding. U any portion ol your payment is not an eligtcle rollover distribution but is taxable, the mandatory' withholding rules described above do not apply. In this case, you may elect not to have withholding apply to that portion. To elect out of withholding. ask ~e Plan administrator for the election form and related information. . Sixty-Day Rollat1er Option. If you have an eligt"le rOllov~ diStribution . .' paid to you. you can still decide to roll over all or p~ of jt to an IRA or -- another employer plan that accepts rollovers. U you decide to roll over, yau mllSt nuzJce the rollava wit/un 60 dsrJp after you rrt:lriw tl/4 payment. The portion of your payment that is roUed OVf?:l' will not be taxed urltU you take it out of the IRA or the employer plan. You can roll over up to 100% of the eligJ"le rollover distribution. including an amount equal to the 20% that was withheld. IE you choose to roll over 100%, you must find other money within the 6O-day period to contribute to the IRA or the employer plan to replace the 20% that was withheld. On the other hand, if you roll over onl}' the 80% that you received. you will be taxed on the 20% that was withheld. p . .,-. . i ample: Your eligible rollover distribution is 510,000. and you ct\o<lse have it paid to you. You will receive 58,000, and 52.000 will be sent to ~ IRS as income tax withholding. Within 60 days after receiving the . ,000. you may roll over the entire 510,000 to an IRA or employer plan. I do this. you roll over the 58,000 you received from the Plan. and you ill have to find 52.000 from other sources (your savings, a loan. etc.). In is case. the entire 510,000 is not taxed until you take it out of the IRA or nployer plan. If you roll over the entire 510,000, when you file your come tax return you may get a refund of the 52.000 withheld. . on the other hand, you roll over only 58,000, the 52.000 you did not III over is taxed in the year it was withheld. When you file your income LX return you may get a refund of part of the 52.000 withheld. . -Iowever, any refund is likely to be larger if you roll over the entire 10.000.) litional1DIfo Ta.x If Yo II. A.n under A.ge 59th. If you receive a payment Jre you reach age 591h and you do not roll it over, then, in addition to regular income tax, you may have to pay an extra tax equal to 10% of taxable portion of the payment. The additional 10% tax does not apply fOUr payment if it is (1) paid to you because you separate from ~ce h your employer during or after the year you reach age 55, (2) paId . :.ause you retire due to disability, (3) paid to you as equal (or almost lal) payments over your life or life expectancy (or your and your ,eficiary'S lives or life expectancies), or (4) used to pay certain medical ;>enSeS. ~ IRS Form 5329 for more information on the additional 10% :. ecial Tax Treatment. If your eligible rollover distribution is not rolled er, it will be taxed in the year you receive it. However, if it qualifies as a I.II\p sum distribution." it may be eligible for special tax treatment. A enp sum distribution is a payment, within one year, of your entire balance Ider the Pian (and certain other similar plans of the employer) that is Iyable to you because you have reached age 591h or have separated from rvke with your employer (or, in the case of a selI-employed individual. ~ause you have reached age 591h or have became disabled). For a lyment to qualify as a lump sum distribution. you must have been a uticipant in the Plan for at least 5 years. The special tax treatment for =p sum distributions is described below. Fil1t:-Year Af1eraging. Ii you receive a lump sum distribution after you are age 59th. you may be able to make a one-time election to figure the tax on the payment by using "S.year averaging". Five-year averaging often reduces the tax you owe because it treats the payment much as if it were paid over 5 years. I Tm-YearA.1Jeraging If You Were Born Before January 1,1936. liyou receive a lump sum distribution and you were bom before January 1, 1936. you can make a one-time election to figut'\! the tax on the payment by using "lO-year averaging" (using 1986 tax rates) instead of s.year averaging (using current tax rates). Like the s.year averaging rules, 10- year averaging often reduces the tax you owe. Capit41 GlZin Treatment IfYoll Wne Born Before January 1,1936. In addition. if you receive a lump sum distribution and you were bom . before January 1, 1936, you may elect to have the part of your payment that is attributable to your pre-1914 participation in the Pian (if any) taxed as long-term capital gain at a rate of 20%. There are other limits on the special tax treatment for lump sum distributions. For example, you can generally elect this special tax treatment only once in your lifetime, and the election applies to all lump 5Um distributions that you receive in that same yeu. If you have. . previously roned over a payment from the Plan (Ot' certain other similar plans of the employer), you cannot use this special tax treatment for later payments from the Plan. If you ron over your payment to an IRA. you will not be able Ie:! use this special tax treatment for later payments from the I RA. Also. if you roll over only a portion of your payment to an IRA. this s-oecial tax treatment is not available for the rest of the payment. .. Additional restrictions are described in IRS Form 4972. which has more i..-uormation on lump 5Um distributions and how you elect the special tax treatment. Emplayer Slack or S4!curiti4!s. There is a special rule for a payment from :he Plan that includes employer stock (or other employer securities). To u.::te' u.~ .;)t",=,,-,UJ.J,.. ....-, .1 _4_ r -J- distribution. as described above (or would 'qualify except that you do not yet have 5 years of participation in the Pian), or 2) the employer stock included in the payment must be attributable to "after-tax. employee contributions. if any. Under this special rule, you may have the option of not paying tax on the "net unrealized appreciation. of the stock until you sell the stock. Net unrealized appreciation generally is the increase in the value of the employer stock while it was held by the Plan. For example, if employer stock was contributed to your Plan account when the stock was worth Sl.ooo but the stock was worth Sl,200 when you received it, you would not have to pay tax on the S200 increase in value until you later sold the stock. - You may instead elect not to have the special rule apply to the net . unrealized appreciation. In this case, your net unrealized appreciation will be taxed in the year you receive the stock. unless you roll over the stock. The stock (including any net utlIealized appreciation) can be rolled over to an IRA or another employer plan either in a direct rollover or a rollover that you make yourselI. If you receive employer stock in a payment that qualifies as a lump sum distribution. the special tax treatment for lump sum distributions described above (such as s.year averaging) also may apply. See IRS Form 4972 for additional information on these rules. IV. Surviving Spouses, Alternate Payees, and Other Beneficiaries. In general. the rules summarized above that apply to payments to employees also apply to payments to surviving spouses of employees and to spouses or former spouses who are "alternate payees." You are an alternate payee if your interest in the Plan results from a "qualified domestic relations order," which is an order issued by a court, usually in connection with a divorce or legal separation. Some of the rules su.mmarized above also apply to a deceased employee's beneficiary who is not a spouse. However. there are some exceptions for payments to surviving spouses, alternate payees, and other beneficiaries that should be mentioned. If you are a surviving spouse, you may chose to have an eligible rollover distribution paid in a direct rollover to an IRA or paid to you. If you have the payment paid to you, you can keep it or roll it over yourself to an IRA but you cannot roll it over to an employer pIan. If you are an alternate payee, you have the same choices as the employee. thus, you can have the payment paid as a direct rollover or paid to you. If you have it paid to you, you can keep it or roll it over to yourself to an IRA or to another employer. pian that accepts rollovers. If you are a beneficiary other than a surviving .-spouse, you CANNOT choose a direct rollover, and you CANNOT roll over the payment yourselI. If you are a surviving spouse. an alternate payee, or another beneficiary, your payment is not subject to the additional 10% tax described. in ~tion III above, even if you are younger than age 59'h. If you are a surviving spouse, an alternate payee, or another ben~ciary~ :' . you may be able to use the special tax treatment for lump sum distributions' .' and the special rule for payments that include employer stock. as described in section 1Il above. If you receive a payment because of the employee's death. you may be able to treat the payment as a lump swn dist:ribution.~. - the employee met the appropriate a ge requirements, whether or not the employee had 5 years of participation in the Plan. . ..--- ..'" .- .,' .~~. ...::.: ::;. ; How To Obtain Additional Information. - This notice SWIUX'lllriZes only the federal (not state or local) t;aX- rules that might apply to your payment. The rules described a~ve are ~p~ex and contain many conditions and exceptions that are not 1I\clu~ed In this .' notice. Therefore, you may want to consult with a profe5SlonaI taX adV\SOr befon you take a payment of your benefits from the Plan. Also, you can find more specific information on the taX treatment of payments ~ qualified retirement plans in IRS Publication 575, pension and ~wt'l lncome and IRS Publication 590. Individual Retirement An"M!lZetne:'ts. ~ublications are available from your local IRS office or by calling 1- 800- TAX-FORMS. , . -t I SUMMARY PLAN DESCRIPTION OF j'f cfZl ./"" PENSION PLAN AND TRUST OF THE CITY OF WINTER SPRINGS 1. Name of Plan: Pension Plan and Trust for Employees of the City of Winter Springs. 2. Purpose of Plan: The purpose of the Plan is to provide our employees with benefits when they reach retirement age, and to provide bene- fits to the survivors of those employees who die before retirement. 3. Effective Date: r- The Plan was originally effective October 1, 1982 and has been replaced by a new Plan and Trust, also effective October 1, 1982, in order to comply with final regulations issued under the Employee Retirement Income Security Act of 1974. 4. Name and Address of Employer: City of Winter Springs 400 North Edgemon Avenue Winter Springs, Florida 32708 5. Employer Identification Number: 59-1026364 6. Plan Number: 001 7. Type of Plan: Defined Contribution Pension Plan r- I ' " 8. Administration of Plan: ,.... (a) Trustee. All contributions to the Plan are depos- ited with the Board of Trustees of the City of Winter Springs (address: 400 North Edgemon Avenue, Winter Springs, Florida 32708), as Trustee, to invest until such funds are paid out under the terms of the Plan. The Trustee holds legal title to all Plan assets, has complete authority over the invest- ment thereof (except to the extent that such responsibility is delegated by the Trustee to an Investment Manager), and is the Plan's agent for service of legal process. The Trustee maintains a separate account for every Participant and is required to keep a record of what portion of the funds in the Plan (including current contributions and earnings or ,losses) is credited to each Participant. (b) Professional Administrator. ECS, Inc. (address: 1016 Oak Street, Jacksonville, Florida 32204; telephone no.: (904) 354-3785) is Professional Administrator and, as such, is responsible for the administration of the Plan, for filing all forms required by the Treasury and Labor Departments and other applicable governmental units, and for furnishing the Participants with information concerning the Plan. 9. Valuation Date: .,.-. As of the end of each Plan year (September 30), or such other valuation date as may be specified by the Trustee from time to time, the assets of the Trust are valued and the accounts of all Participants adjusted to reflect changes in value, income, losses, contributions and any distributions made under the Plan. 10. Who May Join: All employees of the City who had completed a year of service on September 30, 1983 were eligible -to participate in the Plan as of the ~ffectiv~ date set forth in paragraph 3 above. All employees not initially eligible shall commence participation as of the earlier of: (a) the first day of the Plan year (October 1) begin- ning after the date the employee completes one (1) year of service with the City, or (b) the first day of the sixth (6th) month after the date the employee completes one (1) year of service with the City. ,.-. - 2 - '. Notwithstanding the above, all employees covered by a collec- tive bargaining agreement between employee representatives ~ and the City, pursuant to which retirement benefits have been the subject of good faith bargaining, shall be excluded from coverage under the Plan. 11. Retirement Date: Retirement date is the last day of the month preceding the date on which a Participant reaches his sixty-fifth (65th) birthday. If an employee works beyond his retirement date he shall continue to participate in the Plan until the date of his actual retirement. 12. Contribution~:~ ~) lP- The City will contribute each year an amount equal to four percent ~ of the annual compensation of each Participant. Contributions by Participants are neither required nor per- mitted. .1""""' 13. Payment of Benefits: (a) Amount of Payment. Participants (or their benefi- ciaries) are entitled to benefits equal to the full amount in their accounts in the event of retirement, disability or death. Reduced benefits are provided for a Participant who otherwise incurs a break in service prior to his retirement date unless the Participant's account is fully vested. The amount~such reduced benefits shall be fhia-f portion of the Participant's account which has vested at the time of his break in service~ the nonvested portion of the account shall be forfeited. (b) Vesting. A Participant's interest in his account shall be determined on the basis of the number of years of service with the City (including service before the effective date of the Plan) and shall vest as follows: Years of Service Vested Interest in Fund One year Two years Three years Four years Five years Six years -0- -0- -0- 40% 50% 60% I'""'" - 3 - t-...--......-..-~ -/..<cr/.r7 "..... Seven years Eight years Nine years Ten years 70% 80% 90% 100% (c) Time of Payment. The payment of benefits to a participant must commence within sixty (60) days after the end of the Plan year in which the later of the following occurs: (i) The attainment of retirement age, or (ii) The Participant's termination of employment, or (iii) The tenth (10th) anniversary of the Partici- pant's participation in the Plan. Notwithstanding the above, the Trustee may, in its discretion but on a uniform and nondiscriminatory basis, direct earlier payment of vested amounts to a terminating Participant. (d) Manner of Payment. Whenever benefits are payable to a Participant or his beneficiary, the Trustee shall select the method of payment, which shall be one of the following: "..... (i) Payments in monthly, quarterly, semiannual or annual installments over a period not to exceed twenty (20) years; or (ii) One lump sum payment. (e) Withdrawals. Funds may not be withdrawn from- the Plan by active Participants. 14. Year of Service: A year of service is a period of twelve (12) consecutive months, consisting of an employee's first year of employment or any subsequent Plan year, during which he completes at least 1,000 hours of service. 15. Break in Service: A break in service occurs when an employee works 500 hours or less during a twelve (12) month period. Normally, if an individual attains initial eligibility by completing a year of service, he shall remain eligible so long as he works more than 500 hours during each subsequent Plan year. Notwith- standing the above, if a participant's employment terminates by reason of death, disability or retirement he shall be fully vested and his account shall receive an allocation of tI""""- - 4 - ~ ,,-.- .-.. Seven years Eight years Nine years Ten years 70% 80% 90% 100% ime of Pa mente The payment of must commence within sixty (60 days after the an year in which the later ~/ the following I (i) attainment of retire~ent age, (; ;) Pt" t' tit' f 1 .. ar ~c~pan s erf~na ~on 0 emp oyment. Notwithstanding the bove, the Tru~ee may, in its discretion but on a uniform and ondiscrimincvtory basis, direct earlier payment of vested amou ts to'a teiminating Participant. (d) Manner of Pay nt. w~never benefits are payable to a Participant or his b~nefidiary, the Trustee shall select the method of payment, wh~h ~hall be one of the following: (i) Payments in~~thlY, quarterly, semiannual or annual ins taX mentsi or I (ii) One lump su~ pa mente I (e) Withdrawals. Junds not be withdrawn from the Plan by active particip~ts. (c) Participan end of the occurs: 14. Year of Service: A year of service is a period of tweI e (12) consecutive months, consisting f an employee's f~ st year of employment or any subsequent B an year, during whx h he completes at least 1,000 hours f service. 15. A break in serv. ce occurs when an employee less during a welve (12) month period. Nor ally, if an individual at ains initial eligibility by com leting a year of service, e shall remain eligible so long a he works more than 500 ho s during each subsequent Plan year Notwith- standing t above, if a Participant's employmen terminates by reason f death, disability or retirement he s all be fully ves ed and his account shall receive an allo ation of - 4 - '. ,"""" contributions for that Plan year regardless of the number of hours worked. However, if his employment terminates for any other reason, he shall participate in the. allocation of contributions for that Plan year only ir- he fs--employed by the City on the laSta-ay-01:-slich year. Regardless of the cause of termination, an-~leyee-shall be entitled to credit for vesting purposes for any Plan year during which he completes 1,000 hours of service. 16. Plan Year: The Plan year is the period from october 1 to September 30. In the absence of a break in service resulting from death, disability or retirement, the City shall not make contribu- tions to the account of an employee for those Plan years during which he works less than 1,000 hours, and such years shall not be counted toward the vesting of benefits. 17. Title IV of ERISA: This Plan is not insured by the Pension Benefit Guaranty Corporation because, being a money purchase pension plan, it is specifically excluded from the coverage requirement under Title IV of the Employee Retirement Income Security Act of 1974. 18. Funding Medium: ,,-... The funding medium used for the accumulation of assets under the Plan is the City of Winter Springs Pension Trust, which is a member of the Florida Municipal Pension Trust Fund. 19. Designation of Beneficiary: A Participant may designate a beneficiary or beneficiaries to receive benefits which become payable upon his death. Desig- nations shall be made in writing on a form provided by the Trustee. A Participant may change the beneficiary from time to time by executing a new designation form. 20. No Reversion of Funds: If the City makes a contribution to the Trust that is based on a mistake of fact, then the City may have the contribu- tions returned to it by the Trustee by making demand within one (1) year following the making of the contribution. Under any other circumstances, however, it is impossible under the Plan for any part of the Trust to revert to the City. - - 5 - .' 21. Assignment: - The Plan was created for the benefit and protection of the Participants and their beneficiaries and they may not pledge, sell, assign, encumber or transfer their interest in the Plan. 22. Claims: A.Participant, former Participant or beneficiary may file with the Trustee a written claim for benefits to which he feels he is entitled under the terms of the Plan. In the event the Trustee shall determine that the claimant is not entitled to the claimed benefits, the Trustee shall so notify the claimant in writing within ninety (90) days of receipt of the claim and shall specify the reasons for such determina- tion. The claimant may request that an adverse determination be reviewed by the Trustee and within ninety (90) days of this request shall be given the opportunity to present any additional information establishing his right to said bene- fit. 23. Future of the Plan: ,,-.. The City hopes and expects to continue this Plan indefinitely and every effort has been made to meet future conditions insofar as they may be anticipated. In order to afford pro- tection against unforeseen circumstances, however, the City must necessarily reserve the right to change, modify, suspend temporarily or discontinue the Plan if future conditions make such action necessary. 24. Amendment or Termination: The Plan may be amended or terminated by the City, but no amendment may deprive a Participant of his vested interest. Upon termination of the Plan all benefits shall fully vest and the City shall have the option of continuing the Trust and making payments in accordance with its terms or ter- minating the Trust and distributing all funds within a period of six (6) months. 25. Scope of Description: This description summarizes some of the principal terms of the Plan but it does not purport to be the complete Plan. A copy of the Plan itself is available in the office of the City Manager for your inspection and you are encouraged to review it and to direct any questions you may have to the City Manager or the City's legal counsel. In case of any ,,-.. - 6 - STATEMENT OF ERISA RIGHTS "..... As a participant in the plan which is the subject of this Summary Plan Description, you have certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). This will advise you that ERISA provides that all plan participants shall be entitled to: 1. Examine, without charge, at the plan adminis- trator's office, all plan documents, including insurance contracts and copies of materials filed by the plan with the u. S. Department of Labor, such as detailed annual reports and plan descriptions. 2. Obtain copies of all plan documents and other plan information upon written request to the plan adminis- trator. The administrator may charge you a reasonable sum for these copies. 3. Receive a summary of the plan's yearly finan- cial statement, which the plan administrator is required by law to furnish to each participant in the form of a summary annual report. "..... 4. Obtain a statement of your benefits under the plan, along with an indication of what portion of such bene- fits are nonforfeitable (vested) and would actually be paid to you if you were to stop working under the plan now. If your benefits are not yet vested, you must be advised of the earliest date on which they will become vested. This state- ment is to be requested in writing and is not required to be given more than once a year. It must be provided free of charge. In addition to setting forth the rights of plan participants, ERISA imposes duties upon those who are responsible for the operation of an employee benefit plan. The people who administer your plan, called "fiduciaries" of the plan, have an obligation to do so prudently and in the interest of you and other participants and beneficiaries. No one, including your employer or any other person, may fire you or otherwise discriminate against you in order to prevent you from obtaining benefits under this plan or from exercising your rights under ERISA. If you file a claim for plan benefits which is denied, in whole or in part, you must receive a written explanation of the reason for the denial, and you have the right to have your claim reviewed and reconsidered. "..... ",..... conflict between the contents of the complete Plan and this Summary Plan Description, the provisions of the Plan shall be controlling. ."'""' .",..... - 7 - ~ Statement of ERISA Rights Page Two Under ERISA, there are certain steps you can take to enforce the above rights. For instance, if you request plan materials to which you are entitled and do not receive them within 30 days, you may file suit in a federal court. In such a case, the court may require the plan administrator to provide the materials and pay you a penalty of up to $100 a day until you receive them, unless they were not furnished because of reasons beyond the' control of the administrator. If you have a claim -for benefits which is denied or ignored, in whole or in part, you may file suit in a state or federal court. If plan fiduciaries misuse the plan's money, or if you are discriminated against for asserting your rights, you may seek assistance from the U. S. Department of Labor, or you may file suit in a federal court. The court will decide who should pay court costs and legal fees. If you are suc- cessful the court may order the person or institution you have sued to be responsible for these costs and fees; if you lose, the court may require you to pay them. ,,-... If you have any questions about your plan, you should contact the plan administrator or.legal counsel for the plan. If you have any questions about this Statement or your rights under ERISA, you should contact the nearest Area Office of the U. S. Labor-Management Services Administra- tion, Department of Labor. ~ ~ h/~ Crt CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS. FLORIDA 32708 Telephone (407) 327-1800 March 22, 1995 Mr. Thomas F. Lang c/o Wells, Allen, Lang & Morrison, P.A. 340 North Orange Avenue Orlando, Florida 32801-1611 Re: Winter Springs Money Purchase Pension Plan for City Employees Proposed Revisions Dear Mr. Lang: Please refer to the City Commission Minutes of February 27, 1995, page 5 attached, and discussion of Pension Plan request. The Commission approved proposals in the Pension Trustees letter of February 6, 1995 to the Commission. ~ In my letter of February 6, 1995, all but paragraph six (6) require your review and modification of the Plan. Paragraph eight (8) also requires your determination of legality. Mr. Kruppenbacher mentioned to me he is, "in the process" of forwarding documents to you. This letter merely expedites his "process". If you need copies of the Plan and the Plan Summary, check with the City Manager and Mr. Kruppenbacher. The attachments are copies of a form sent to employees and proposed additions to this form. Sincerely, ~ Art Hoffmann, Chairperson Winter Springs Pension Plan/Board of Trustees ;--. AH/saf cc: City Attorney~ Ci ty Manager ~ At tachments (9) MA-t ~cI -/-cJ I-A~ o ~ :5 fl./ /15- Co~/~S ~: .M ~'I (jJ//sotU hl.e.... .--- CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS, FLORIDA 32708-2799 Telephone (407) 327-1800 February 6, 1995 Commission John Govoruhk, City Manager Board of Trustees/Pension Plan Frank Kruppenbacher, City Attorney ("d/J;U'~ !)&,0,-i~ '? 1.~L--4~. jJ--l di-c:. (l}~l-~'L .- . /' ~ / J - 't) . ~ .L.f!..LIf-l~ tl ~ I >J-.( ... t::3 /- M/ ( l.tJvl<..:Lt L i Trus~ees Suggested Changes in Pension Plan Document /" ltl L'il ,.- :H JC JV~1 Re: At the January 31st meeting of the Board of Trustees, changes to the PI an Document were discussed. The following changes were approved for consideration by the Commission. ~ A semi-annual account evaluation so that employees leaving for ~y reason would not lose their vested pension amount accumulated in the period from their leaving month, back to the previous valuation date, a maximum of eleven (11) months to a maximum of I""" onl y five (5) months. I f paragraph 1. 36 is changed to have valuation dates of March 31st and September 30th, the Plan administration fee would rise $ 578.00 as indicated in Sun Bank's letter of December 6, 1994 from Ms. Garcia. W If semi-annual valuations are approved, the words "Plan Year" would have to be changed to, "Valuation Date" in paragraphs, 2.04, 6.01, 6.02 (a), 6.03 (a), 6.04 (a), etc. .r"'" ~ The Trustees also approved that the Commission consider a plan ~ange to permit employees who terminate employment for any reason, to be permitted to request within thirty (30) days of that date to have their vested pension amount accumulate up to the last full month of employment, and to remain in the Plan until the next valuation date when the termination occurs in a month that did not have an account valuation. (i.e., not in March or September) Thus, employees, if they elect, would not lose the maximum of the last five (5) months of their accumulated vested pension. ~ The Plan Summary document dated 1989 should be updated to show whether these changes are adopted or not. Copies should be given to all employees at the next valuation date or sooner. (5) The IRS Model Notice given to all terminating employees is ~gal, but quite detailed and extensive. Our Plan attorney should draft a legal, but non-binding summary of that notice to alert those employees to read the sections regarding the consequences of accepting a I ump sum set t I ement verses a di rect transfer (roll over) to an IRA, regarding taxes, etc.. ,- Trustees Suggested Changes in Pension Plan Document February 3, 1995 Page 2 6. Plan Summary section 13 (c) indicates Plan payouts must commence within sixty (60) days after the Plan Year. To assure that this directive is met, the Finance Director should fully computerize all accounts updated to the last pay period, so that the Plan Administrator, (SunBank) can complete the account valuations expeditiously, and issue the annual report. Section 4.01 (e) of the Plan would have to be revised so that employees receive their valuations much sooner than the (210) days following September 30th as is now shown. (J[) Section 4.01 should be revised to agree with previous suggestions that non-vested amounts which an employee forfeits when he terminates should remain in the Plan, and not be used to reduce the employer's (City's) next contribution(s). 1""""". CD A previous request concerned a terminated employee being rehired. The Plan paragraphs 6.04 (d) and 6.04 (e) permits such employees to re-enter the plan if rehired within five (5) years of termination, and upon returning any distributions in full. Is it legal to require the returning employee to forfeit his non-vested amount rather than to reclaim it, and/or can the maximum gap in service be reduced to one (1) year rather than five (5) years? The Trustees ask the Attorney and Commission to review these suggestions at their earliest convenience. Sincerely ~\~ Arthur H. Hoffmann, Chairperson Board of Trustees/Winter Springs Pension plan AHH/saf ,- enclosures: Garcia Letter, December 6, 1994 (3 pgs.) 1989 plan Summary (9 Pgs.) IRS Model Notice (2 Pgs.) .~ Regular Meeting City Commission February 27, 1995 94-95-13 Page 5 Commissioner Conniff: aye; Commissioner McLeod: aye. Motion passes. / Discussion of Pension Plan request regarding upgrading certain sections: Art Hoffinann, Chairman of the Board of Trustees for the Pension Plan, stated that the Commission has his letter dated February 6, 1995 and will answer any questions regarding that letter or anything else regarding what the Trustees are doing. Mr. Hoffmann stated that the Trustees looked at the plan as it now and it appears that employees have to wait ten years to be fully vested and then depending on what month of the year they retire or leave employment, they could loose the last several months of what the City contributed to their plan because they didn't leave on an evaluation date; which could be as much as eleven months. If the evaluation were done twice a year then that could be five months. An additional evaluation would cost the City about $500.00 per year, however if you look at paragraph three, if you change the plan such that an employee could notify the City that you would like to keep these funds in the plan until the next evaluation date. Discussion. Motion was made by Commission Ferring to go along with the recommendations of the Board of Trustees. Seconded by Commissioner Langellotti. Discussion. Vote: Commissioner Gennell: aye; Commissioner McLeod: aye; Commissioner Conniff: aye; Commissioner Ferring: aye; Commissioner ~ Langellotti: aye. Motion passes. City Attorney - Frank Kruppenbacher 1. Wage and Hour Issue. 2. Reports: Attorney Kruppenbacher stated that we were going to discuss the wage and hour issue, but it has not been finalized; we will have it on our next agenda. Attorney Kruppenbacher mentioned that he did extend to the developer in the lawsuit, the opportunity to go to mediation; I recommended a mediator being the former Chief Judge of the Florida Supreme Court from Miami, FL. City Manager - John Govoruhk: 1. Reports: Manager Govoruhk stated that last meeting he was asked a question in regards to his retirement, I have given this considerable thought, the best answer I can give at this time is that the Commissioners will receive an answer and will know it in a very timely fashion. Manager Govoruhk mentioned his memo of January 24, 1995, regarding fee proposal for visioning task, I would like to get your recommendation on that. Motion was made by Commissioner Gennell to hold a workshop regarding the visioning. Seconded by Commissioner McLeod. Discussion. Commissioner McLeod withdrew his second. Commissioner Gennell withdrew her motion. r"' Commissioner Ferring stated that the proposal deals with six different phases and a complete one day "ItS MODEL NOTICE :ipedal T~ Notice ~egarding Plan Payments 1Us notice contains important information you will need before you :~d~w to receive your benefits from your company's retirement plan. the " ). ;umrn;a.ry \ payment from the Plan that is eligible for "rollover" can be taken in two ~ays. You can have all or any portion of your payment either 1) PAID IN DIRECT ROLLOVER. or 2) PAID TO YOU. A rollover is a payment of our Plan benefits to your individual retirement arrangement (IRA) or to :lother employer plan. This choice will affect the tax YOl;1 owe. : you choose a DIRECT ROLLOVER Your payment will not be taxed in the =t yeax and no income tax will be withheld. Your payment will be made directly to your IRA or, if you choose, to another employer plan that accepts your rollover. Your payment will be taxed later when you take it out of the IRA or the employer plan. . you choose to have your Plan benefits PAID TO YOU You will receive only 80% of the payment, because the Plan administrator is required to withhold 20% of the payment and send it to the IRS as income tax withholding to be credited against your taxes. Your payment will be taxed in the current year unless you roll it over. You may be able to use special tax rules that could reduce the tax you owe. However, if you receive the payment before age 59'h. you also :na),,1i~we to pay an additional 10% tax. Yo,,- ....Jl roll over the payment by paying it to your IRA or to another ~=-?loyer.plan that accepts your rollover within 60 days of receiving l1"\e payment. The amount rolled over will not be taxed until you take it out oE the IRA or employer plan. U you want to roll over 100% of the payment to an IRA or an employer pI.:m. you mllst find olhrr mon~ 10 ~la" I~ 20% lhat UJas witlwld. If. yeu roll over only 80% that you receivecI. you will be taxed on the 20%. that was withheld and that is not rolled over. ?.ayments That Can and Cannot be Rolled oVer .yments from the Plan may be "eligible rollover distributions." nus ea.ns that they can be rolled over to an IRA at' to another employer plan lit ac::epts rollovers. Your Pian administrator should be able to tell you :\at fX'rtion of your payment is an eligible rollover distribution. The :1o\0_"1g types oE payments CANNOT be rolled over: In-T=ablt Payments. In general, only the "taxable portion" oE your yt.'1ent is an eligible rollover distribution. If you have made "after-tax" ~?ioyee contributions to the PIan. the3e contributions will be non-taxable ~= they are paid to you, and they cannot be rolled over'. (A.fter.tax l?loyee contributions genera..1ly are contributions you made from your I'tl pay that were already taxed..) :-=ts Spruul Otler Long Pmods. You cannot ron over a paYm~t if it ~.u1 oi a series oE equal (or almost equal) payments that are made at lea.st :e .1 year and that will last for y~etime (or your liEe expectancy), or )'our lifetime and your beneficiary's lifetime (or liEe expectancies), or .1 period oE ten year.! or more. ::oird Minimum Paymcrts. Beginning in the year you reach age iO 1/2. ::-..:\ir. portion oE your payment cannot be rolled over because it is a . . II. Direct Rol1.over You can choose a direct rollover oE all or any portion oE your payment that is an "eligible rollover distribution," as described above. In a direct rollover, the eligible rollover distnbution is paid directly from the Plan to an IRA or another employer plan that acc:epts rollovers. If you choose a direct rollover, you are not taxed on a payment until you later take it out oE the IRA or the employer pIan. Direct RoIlotleT to trn IRA. You can open an IRA to receive the direct rollover. (!be term "IRA,. as used in this notice, includes individual retirement accounts and individual retirement annuities.) If you choose to have your payment made directly to an IRA, contact an IRA sponsor (usually a financial institution) to find out how to have your payment made in a direct rollover to an IRA at that institution. If you are unsure of how to invest your money, you can temporarily establish an IRA to receive. the payment. However, in choosing an IRA,. you may wish to consider whether the IRA you choose will allow you to move all or a part of your payment to another IRA at a later date, without pena.lties or other limitations. See IRA Publication" 590, lndiuidunl Rttircnent Arrangrn:ents, for more information on lRAs (including limits on how often you can roll over between IRAs). . Direct RolIotIeT to tr Plan. If you are employed by a new employer that has a plan, and you want a direct rollover to that plan, ask the administrator of that plan whether it will accept your rollover. An employer plan is not legally required to accept a rollover. If your new employer's plan does not accept a rollover, you can choose a direct rollover to an IRA Direct RolIotIeT of tr SerUs of Paymcrts. U you receive eligible rollover distnoutions that are paid in a series for less than ten years, your choice to make or not make a direct rollover for a payment will apply to all later payments in the series until you change your election. You are.fr~ to change your election for any later payment in the series. III. Payment Paid To You If you have the payment made to you, it is subject to 20% income tax withholding. The payment is taxed in the year you receive it unless, within 60 days, you roll it over to an IRA or another plan that accepts rollovers. If you do not roll it over, special tax rules may apply. Income Tax Withholding: .'1. Mandtrtory Withholding. lf any portion of thel'ayment to you is an eligtole rollover distribution, the Plan is required by law to withhold 20% oE that amount:.. This amount is sent to the IRS as income tax withholding. For ~ple, if your eligIole rollover distribution is $10,000, only $8,000 will be paid to you because the Pian must withhold S2.OOO as income tax. However, when you prepare your income tax retwn for the year, you will refX'rt the full $10,000 as a payment .from the Plan. You will report the 52.000 as tax withheld. and it will be credited against any income tax you owe for the year. . - .. Voluntary Withholding. If any portion oE your payment is not an e1iglole rollover distribution but is taxable, the mandatory withholding rules desaibed above do not apply. In this case, you may elect not to have withholding apply to that portion. To elect out of withholding, ask t,he Plan administrator for the election Eorm and related information.. . Sirty-Day Rollot1er Option.. If you have an eligtole rollOVer diStribution . .-' : 1 paid to you, you can still decide to roll over all or P3.U oE it to an IRA or -- another employer plan that accepts rollovers. If you decide to ron over, yau must nuzJce the rollC1Ot!rTuitlu'n 6a amp aftn" you rr:l%'iw the payment. The portion of your payment that is roUed over will not be taxed until you ~ it out oC the IRA or the employer pIan.. You can roU over up to 100% oE the eligible rollover distribution. including an amount equal to the 20% that was withheld. If you choose to roil over 100%, you must find other money within the 6O-day period to contribute to the IRA or the employer plan to replace the 20% that was withheld. On the other hand, if you roll over only the 80% that you received. you will be taxed on the 20% that was withheld. Example "Your eilg1ble roUover Q.l5tr10UlJon '" ~1V.VVV, ~.~} ~- _,"w_ to have it paid to you. You will receive S8.OC<J, and 52.lXXl ~ ~ sent to the IRS as income tax withholding. Within 6fJ days alter recelV11\g the . 58,000, you may roll over the entire 510,000 to an IRA or employer pian. To do this, you roll over the $8,000 you received from the Plan. and you will have to find 52.000 from other so~ (your savings, a loan. etc.). In this case, the entire 510,000 is not taxed until you take it out of the IRA or emp.II':l.oe er pian. If you roll over the entire 519,000, when you file your in~\X return you may get a refund of the 52.000 withheld. If, on the other hand, you roll over only $8,000, the 52.000 you did not roll over is taxed in the year it was withheld. When you file your income tax return you may get a refund of part of the 52.000 withheld. . (However, any refund is likely to be larger if you roll over the entire 510,000.) aditioMl10% T.u If You Are under Age 591/1. If you receive a payment efore you reach age 591h and you do not roll it over, then, in addition to Ie regular income tax, you may have to pay an extra tax equal to 10'.\'. of Ie taxable portion of the payment. The additionall0'.\'. tax does not apply ) yoUr payment if it is (1) paid to you because you separate from service rith your employer during or after the year you reach age 55, (2) paid . ecause you retire due to disability, (3) paid to you as equal (or almost qual) payments over your life or life expectancy (or your and your eneficiary's lives or life expectancies), or (4) used to pay certain medical xpenses. See IRS Form 5329 for more information on the additional10'.\'. IX. puial T= Treatmmt. II your eligible rollover distribution is not rolled ve:, it will be taxed in the year you receive it. However, if it qualifies as a lump sum distribution." it may be eligible for special tax treatment. A :un; sum distribution is a payment, within one year, of your entire balance II\d~ the Plan (and certain other similar plans of the employer) that is ,ayable to you because you have reached age 591f.l or have separated from ervice with your employer (or, in the case of a self-employed individual. >ecause you have reached age 591h or have became disabled). For a layment to qualify as a lump sum distribution. you must have been a larticipant in the Plan for at least 5 years. The special tax treatmertt for wnp)o*L1 distributions is described below. Fivt:- J ear A.T1eraging. II you receive a lump sum distribution alter you ue age 591h. you may be able to make a one-time election to figure the tax on the payment by using "S-year averaging", Five-year averaging oHen reduces the tax you owe because it treats the payment much as if it were paid over 5 years. / Tal-YearA.vaaging If You Wae B()T71 Before January 1, 1936. If you receive a lump sum distribution and you were born before January 1, 19""~, you can make a one-time election to fi~ the tax on the payment by using "lO-year averaging" (using 1986 tax rates) instead of 5-year . averaging (using current tax rates). Like the 5-year averaging rules, 10- year averaging often reduces the tax you owe. Capital Gain Treatmmt If You Wae Born Before January 1, 1936, In addition. if you receive a lump sum distn"bution and you were born . 'beEoreJanuary 1, 1936, you may elect to have the part of your payment that is attributable to your pre-1974 participation in the Plan (if any) wed as long-tenn capital gain at a rate of 20%. There are other limits on the special tax treatment for lump sum distn"butions. For example, you can generally elect this special tax treatment only 0IlC!! in your lifetime, and the election applies to all lump :sum distn"butions that you receive in that same year. If you have .. previously rolled over a payment frotn the Plan (or certain other ~ plans of the employer), you cannot use this sp<<ial tax treatment for later pa yments from the Plan. If you roll over your payment to an IRA. you will not be able II:! use this spec:ia.l tax trutment for later payments from the IRA. Also, if you roll over only a portion of your payment to an IRA. this s~ treatment is not available for the rest of the payment. .'. Adl al restrictiON are described in IRS Form 4972, which has more i..-uortl..ation on lump sum distributions and how you elect the special tax t:utment. Employer Stock or Securities. There is a special rule for a paymertt from the P1.m that includes employer stock (or other employer securities). To dl;tri~ti~~-~ d~~~d ~bo~e (or ~o~ld 'qualliY~xcept that you do not yet have 5 years oE participation in the Plan), or 2) the employer stock included in the payment must be attributable to "alter.tax" employee contributions, if any. Under this special rule, you may have the option of not paying tax on the "net unrealized appreciation" of the stock urttil you sell the stock. Net unrealized appreciation generally is the increase in the value of the employer stock while it was held by the Plan. For example, if employer stock was contributed to your Plan account whert the stcx:k was worth 51,000 but the stock was worth 51.200 when you received it. you would not have to pay tax on the 5200 increase in value until you later sold the stock. You may instead elect not to have the special rule apply to the net . unrealized appreciation. In this case, your net unrealized appreciation will be taxed in the year you receive the stock. unless you roll over the stock. The stock (including any net unrealized appreciation) can be rolled over to an IRA or another employer plan either in a direct rollover or a rollover that you make yourself. If you receive employer stock in a payment that qualifies as a lump sum distribution, the special tax treatment for lump sum distributions described above (such as 5-year averaging) also may apply. ~ IRS Form 4972 for additional information on these rules. IV. surviving Spouses, Alternate Payees, and Other Beneficiaries. In general. the rules summarized above that apply to paymertts to employees also apply to paymertts to surviving spouses of employees and to spouses or former spouses who are "alternate payees." You are an alternate payee if your interest in the Plan results from a "qualified domestic relations order: which is an order issued by a court, usually in connection with a divorce or legal separation. Some of the rules su.nu:narized above also apply to a deceased employee's beneficiaIy who is not a spouse. However, there are some exceptions for payments to surviving spouses, alternate payees, and other beneficiaries that should be mentioned. If you are a surviving spouse, you may chose to have an eligible rollover distribution paid in a direct rollover to an IRA or paid to you. If you have the payment paid to you, you can keep it or roll it over yourself to an IRA but you cannot roll it over to an employer plan. If you are an alternate payee, you have the same choices as the employee. thus, you can have the payment paid as a direct rollover or paid to you. If you have it paid to you,. you can keep it or roll it over to yourself to an IRA or to another employer. plan that accepts rollovers. If you are a beneficiary other than a surviving ,'spouse, you CANNOT choose a direct rollover, and you CANNOT roll over the payment yourself. . . If you are a surviving spouse, an alternate payee, or another beneficiary, your payment is not subject to the additionall0'.\'. tax descri~ iJ:l. ~on III above, even if you are younger than age 59'h. . . . -" lf you are a surviving spouse, an alternate payee, or another ben~ciary~ :.~ '. you may be able to use the special tax treatment lor lump sum distributiON.... and the special rule for payments that include employer st~ as described in section m above. If you receive a payment because of the employee's death. you may be able to treat the payment as a lump sum distribution_~ ._ the employee met the appropriate age requirements, whether or not the employee had 5 years of participation in the PIan.. .~,. .. _._ , _.__. ..'" __ . r '. '\".: '..__ __.. .. .. How To Obtain Additional Information. . - nus notice sw:r;u:narizes only the federal (not state or local) taX iules that might apply to your payment. The rules described a~ve are ~p~ex an~ . contain many conditions and exceptions tha.t are not 1I\cIuded In this .' notice. Therefore, you may want to consult with a professional tax advuor be/ort: you take a payment of your benefits from the Plan. Also, you can find more specific information on the tax treatment of payments ~ qualified retirement plans in IRS Publication 575, pension and Anrtwtv Income and IRS Publication 590, Indiv;dual Retintnenl Arranl!:em~ts. ~ublications are available from your lcx:allRS office or by calling 1- 800. TAX-FORMS. ~. Dear he Li ring ~ 1 onllel') .t.lLIp 1 o,y ee: On 1994 the City Commission approved ordinance .'1 r:hich amends the City Employees Pension PLan, which operates unaer-the latest ordinance i'l . The amendment reqtitires that employeGs when retiring or leavin6 or having left city employnent at 'Yinter Springs, and who have a vested pension amount in the Plan are required to have that amount removed from the plan and distributer to them. In accordamce with Publication #590 of the Internal Revenue Service you are to be given appropriate notice ~e~ation of your options in receivina this distribution. Therefo~'~60 days from the dote of tht.'9 notice you must decide on several options. ? tt) f zp)dJ 1. You may direct that all or parT of the distribition "be transferred DIRECTLY to an IRA account you already have or to a new eligible plan 'IOU identify to the City. The part rolled over will not be subjec~ to a 20% withholding tax required by the IRS and is subject to tax only when you withdraw it from your new IRA. 2. Any part of the distribution made directly to you is subject to the aforementioned 2010 withholding the City must make and deliver to the IRS in accordance with Publication /1 590. 3. If you rollover the amount you receive directly to another IRA within 60 days you may claim a reflmd of the 20% withheld from the IRS when filin~ in the current year. 4. If you are under 59~ and do not rollover the amount directly, youhil1 be subject to an additional 10% penalty. Refer to publicatidn .:'I 590 for specific details. ~. There may be other arrangements available to you regarding lump-Stun amounts received. Refer to Publication #590, consult your accontant, tax adviser and the IRS. You may obtain a cOJ?Y of Publication #590 from the IRS by calling 1-800-829-3676tFORM). By this notice you are requested to send the City written instructions within 60 days from the date ofJt~is~~~ter aOinotice. If not received in this time your vested funa~v~Tl ~e'~ent DIRECTLY to you. Send your response to City of~Vinter Springs 1126 East state Route 434, Winter Springs, FL 32708-~7',}, attention Director Of Personnel. Yours Truly, John Govuruhk, City Manager cc ~sonnel"Dir&ctor cc Fi~Ge Dir~oto~ ~. ~~w4"~ S\~~U~ ?\)U.. 3~~O "r ~pt::?5e~ - /"'" To: All City of Winter Springs Employes Subject: Employes Pension Plan From: City 1funager Winter Springs provides a pension plan for all City employes. The Plan began in 198_. It is described as a "Defined Contribution Plann. That is, a defined sum is added to each employes pension account at specific intervals. There is no cost to the employe. Each pay period a percentage of the employes gross pay is contributed by the City to each employes pension account. In 1993 that percentage was increased from 4% to 6% by a vote of the City Commission. Vmen an individual leaves employment with the City/part or all of the accumulated amount is available to tnat person depending on a vesting formula described in the Plan. Full vesting occurs after ",,-.. 10 years of employment. Non-vested amounts are retained in the Plan. The Plan is administered by the City Manager, and a board of 5 Trustees. The Trustees are knowledgeable City residents appointed by the City Commission. The Trustees and City Manager meet every 3 months to review progress of the Plan with the Plan investment agent. The agent, selected by the Trustees, is a regional professional investment company. The cost of administration of pension records and accounts is payed from the cities' General Fund, but investment expenses are payed from the Funds' account. By direction of the Trustees the funds are inv~ed with diversification to provide income and growth. Once a year each employee is given a statement of the amount in his or her account. 7fuen an employee leaves City employment, .,-.. he will be given notice of his or her final pension account and of the options available in receiving that amo~~t. s:'leet I of 2 /! r -';,l !" "f~'L' - '/{'" .J __ . "- . ;::::-~ Pension Plan update: ,/""", Any questions concerning the Pension Plan should be referred to the city Director of Persone!l, ~ ~ ?.{/(( .:: " ...,{. //:. ;;2 fI'" TO: John Govoruhk SUBJECT: City of Winter Springs Pension Plan DATE: August 11, 1994 There is nothing in the City of Winter Springs Personnel Policy in reference to pension plan payment of benefi ts or break in service. Attached is a copy of the Amended and Restated Money Purchase Pension Plan and Trust of the City of Winter Springs. ,'-- 13. Payment of Benefits: (a) (ii) Page 3/4. However, if the Participant subsequently returns to the employ of the Employer, the forfeited portion of the account shall be restored to him or her if the Participant repays the amount distributed to him wi thin a period of five (5) years from the date of reemployment. 14. Year of Service: Page 6. A year of service is a period of twelve (12) consecutive months, consisting of an employee's first year of employment or any subsequent Plan year, during which he/she completes at least 1,000 hours of service. 15. Break in Service: Page 7. A break in service occurs when an employee works 500 hours or less during a twelve (12) month period. Regardl ess of the cause of termination, an employee shall be entitled to credit for vesting purposes for any Plan year during which he/she completes 1,000 hours of service. " L~tJ,J Coordinator r- ~ ~-'t-q( ~ ~ FEE INVOICE Corporate Employee Benefits Division P.O. Box 3808 Orlando, Florida 32802 407 237-4254 Invoice Date: Invoice Number: 02/06/95 00951294 Admin Officer: PASS Officer: 0095 0084 HARRY MARTIN CITY OF WINTER SPRINGS 1126 EAST STATE ROAD 434 WINTER SPRINGS, FL. 32708 This fee will be charged to your account Account Name: CITY OF WINTER SPRINGS MP Account Number: Statement of Services for Quarter Ending 12/31/94"otal Amount Due: $ 2,921.46 ----------------------------------------------------------------------------- -------------------. Q (Please detach top portion and return with your chet.::k) Detail of Charges Amount CITY OF WINTER SPRINGS MPPP 08257883 ~ TOTAL MARKET VALUE $ 1, 224, 781 .06 10.00 PER $1000 ON $ 1,000,080.00 7.50 PER $1000 ON $ 224,781.06 MARKBT VALUE FBE 2,921.46 Total Account Administration Services Fee $ 2,921.46 Total Current Period Fee 12/31/94 S 2,921.46 S 2,858.22 S 2,858.22 S 2,921.46 Prior Period Balance - If Paid, Please Disregard Payment Received-Thank you This Fee will be cha~ed to your account ~ kC]~ ,b;~ -, i Division P.O. Box 3808 Orlando, FL 32802 407 237-4254 ,'-" ..... III ell- N N N 0- ...ILLI III ..... N "- UJ~ .". \0 \0 ..... 1-4~ ,.., >< III .". .". "- %: LLI ..... N CO = < &:I.. LL ...I .". N \0 0 < ,.., 0- N :;:) N = ,.., (I) % .. < %UJ ..... CO 0- <%: III III ~ 0 ....U = (1)% LL11-4 0 ~ I- ~ LLILL1 \0 .". = = ~:;:) ,... N = = ~.... al << ..... CO = %:> 0- = Q) ..... N C,) LLI = 0- ,.., N ..... t W:;:) = = ,.., .". 1-.... << III \0 ..... 2:> \0 ,... .". Q) 1-4 \0 N 0- m XI- .. .. OW N ..... ,.., % ~~ N \0 co ~ 0 &:I..~ N N 1-4 &:1..< -= I- > <2: ..... ..... < ~ Q) 1-4 < a u %: 0 2: (I) '::) .~ (I) (I) 4 < 0 ...I 1-4 < ...I ~ % 0 -= 0 LL 1-4 .1- 1-=1-=1- 1-= J-IIIt I- ~ 1-= < 0 ==..........,.., ."..". ~ % &:I.. ==."..".,.., ,...,... ~ LLI Illlll== III III % 1-:;:) \0\0."."" == ~ < (1)...1 \0\00-0- \0\0 al = 0< '""" -- .. '""" u> NN\O\O 0-0- = % NNNN ."..". :;:) X~ NN NN ~ (I) <0 ~ 1-0 .......... .......... = -- ~ z < ..~ z (I) I- )I( % )I( ~ ,.., I- W )I( el < = (I) %: % (I) ~ :;:) ...I < W u.. < 0 ...I l- I- % U % 0 I- 0 l- I- ~ %: ::c ... ~ % 0 %: (I) )I( :;:) ::c 0 < )I( 0 (I) u u )I( u u < ,,- N U\ l:U- N N N N N N 0- _au U\ .... U\ .... .... N ....... LLJ~ ~ .." 0- N -0 -0 .-4 ....ClI:: . .." ><C U\ ~ .... .... ~ ~ ....... ~ LLJ .... N co Cl <C ~ ~ ~ .." N -0 a.. u. ...l .." Cl -0 N 0- N 0 <C N .... 0- ~ Cl .." :::I ell Z .... 0- 0- co co 0- <C ZLLJ .." U\ U\ <C~ ~ 0 ....U ::; eIlZ LLJI-l 0 Cl ~ Cl U\ 0- .." N ,.. Cl ~ Cl -0 Cl .." ~ 0 ....LLJ LLJ:::I U\ .." -0 -0 -0 .... ~...l -0 .." 0- ~ .... ~ rIl ClI::<C -0 co ..0 .... N 0- <C> Q,) ~ N .... Cl co .... .." N N .-4 N -0 co 0" N U\ U\ N N ..... .... .... > ,.. Q,) Cl Cl Cl rn. ....LLJ .." Cl In LLJU ~ ~ In Z ~I-l -= 0 ClI::ClI:: .... -0 In .... ell <Ca.. .... .... .... .... .... ::E: <C Z Q,) .... LLJ a U ::E: ....= ....= ....= ....= ....= ....=.... ....= 0 .... ell ell ClCl 0-0- In In ........ .........." ~~ .... ell LLJ Cl Cl ~~ NN -0-0 ~~.." ........ ~ <C > LLJ Z ....:::;) 1nU\ ~~ ........ COCO QQ In In ...l I-l eIl...l -0-0 QQ COCO ~~ ~~ QQ <C O<C -0-0 '4)'4) COCO ~~ 0-0- '4) '4) ~ Z u. U> ',", .. .. .. = 0 0 NN COCO ~.~ ..".." '4) '4) 0-0- I-l X~ NN QCl COCO ..".." NN ~~ .1-1.... .... .... <CO NN ~.~ In In NN NN <C ell ....0 ~ Z .... = ........ ........ ...l ~ Z .... <C rIl = > ClI:: e Z :::I LLJ Q Q :::I ell ~ U. Z ell <C 0 :::I E-t LLJ U > U. 0:: Z .... ell .... .... I-l Q -- .... :::;) Z ~ Z Z .... a a 0 0 LLJ Z LLJ LLJ = Z .... ~ LLJ .... .... ~ LLJ LLJ LLJ >IC a.. ell .... Q Q Q >IC < I-l LLJ en <C <C <C >IC 0:: > LLJ ClI:: 0:: 0:: ~ U Z > CO CO CO .... ell I-l Z ell >IC Z LLJ .... Q % % % >IC :::I Z Q ~ Z CO CO CO >IC 0 ClI:: ~ :::;) I-l .... .... U LLJ 0::0 U. % % % ...l U ~ .." .... LLJ.... <C <C 0:::1 <C >IC ...l U >IC lI'I<C 0 LLJ> Z 0:: U\ co Q .." <CLLJ -0 Q ~ Q .... :Z::U -0 ~ .... Q " ,.-.... Z lI'I<C .. .. :::I U. N 0- .... ~ 0 N .... .." .." U U <C )I( )I( )I( I I" = = N N ..... = = ,.... ,... -.T III III -0 '" III 0\ 0\ = = = 0\ 0\ -0 -0 '" .. .. N 0\ 0\ '" '" 0\ N -.T -.T ,.... ,.... -.T N N .. ..... ..... )I( )I( )1(" )I( I I III tI),....= = N N tI) '" " ,...."'= -.T ,.... ,.... tI) tI),....1ll '" '" '" ==0\ = = = .....1ll0' '4:1 '" '" .. .. '4:10\ '" '" '" N-.T ,.... ,.... ,.... > a=: < ,,~ 2: 2: :::> (/) (/) 3: 0 -' % ..J :::> 0 LI.." (/) LL ,,-_c., (/) (/) (/) < UJ I- 1-4 LI.. (/) % j:! I- 0 3: UJ UJ 1-4 0 2: ::- a=: (/) ..J UJ 1-4 :::> I- ..J CI'I UJ I- 0.. 0 a=: 0 '< 1-4 LI.. :::> LI.. UJ C1'12: UJ = 0 a=: % 0 CI'I j:! CI'I OJ:! UJ < UJ 1-4 UJ % 1-4% a=: CI'I j:! U " UJ >1-< j:! < % UJ :::> ..J UJ :z:: ..J < t:Q a=:t:QCI'I <t CI'I 0 < ..J UJI-4UJ I- a=: a=: I- < (/) :z::a=:..J 0 :::> :::> 0 t:Q < 1-1-< I- t:Q 0.. I- :I: O%CI'I CI'I I- 0 (!) 1-4 CI'I (!) % :I: 101- % j:! I- % UJ (/) % 1-4 --% 1-4 a=: <t ." . I- a=: UJ ,,~ % UJ llI:: a=: 0 (/)UJ2: < UJ 2: < :::> UJ>I- ,,'2: UJ I- ::E 0 Z a=:O(/) t:Q CI'I UJ UJ..JUJ .UJ < :I: 1-0..> CI'I > I- Z2:% < Z (!) I-4UJI-4 :z:: 1-4 % UJ 1-4 0 :z:: > " Z CI'I < 1-4 ,< W (/) 0 ..J .. .. .... I I I ::c Ln . CI' CI CI' CI uCI N CI' f') (I) ...0 CO CI CO CI Cl ..... CO f') et . . U f') Ln CI Ln ...0 Ln '" Ln ...0 CO f') N f') f') CI' CI' f') f') .... CO CI CO .CO CI' CI' CO CO .. .. .. .. .. CO CI' CO CO CI' CI' CO CO '" '" ~-'"^""'~""~'<< .-....1 (I) LU (I) U LU % U :=.=: 0 :=.=: et % U .... /X U -' et u. , u. -' 0 U. et -' I- OLn . OLn 0 U. OLn = et % CI' CI' U. ::c CI' = LU >, > >, > I- (!)Cl >....... > l- E: I-CI' ~, I-CI' /X /X ....Cl I-CI' /X % l- I-'" ....CI "-"-, ....CI ::3 0 ::CCl ....Cl ::3 LU Z (l)CI' U (I) U (I) l1.. '" U (I) /X LU LU' (!) et (!) et :=.=:'" (!) et /X E: >1""'1 %% LU E:ZLn' LU > % . E:% LU ::3 LU % f') 0.... /X O....CI' /X /X etLn 0.... /X U I- ...., /XQ I- Q=:Q' . I- ::3 =1""'1 Q=:Q I- et N .,u.% U.ZI""'I (I) .Z0 U.% I- E:I""'I LU I- LUI""'I I- et ::3 LU I- (I) /X % z. % ..,. Z LU (1)1- Z Z LUZ OQ LU OQ.... LU /X et OQ LU /X 1-0 ....0 E: ....OCl % I- U. ....0 E: 0 I-W 1-.... I- 1-.... I- OLn 1-.... I- .... ::3/X (I) ::3/X/X (I) I- CI' ::3/X (I) /X Q=:-' =LU LU =LU....... LU .Z (I)' =LU LU l1.. 0= ....l1.. > ....l1..l1.. > LU I-f') ....l1.. > ::cet /X Z Q=: % % ....1""'1 /X Z (I)> "I-LU . .... I-LULn .... I- .%' I I-LU .M et z::c Z::CCl' (I) ::3I""'1N :z::c Zl1.. '01- E: 01-' "E: W Cl..... 01- % 0 U '" /X U N /X > .Cl U Ln /X O. /XCI' LU Q=:I""'I LU Z CI%'" /XCI' LU 1-.... '/Xo....... I- Q=:O' I- .... ClOCl' /XO, '1- (I) -' . .LU U. CI' LUU.I""'I 0\ LUU....o LUO > N I- > Cl I- % COQ .. > N I- /Xu. '. .0(1)....... ./X 0(1) /X /X f')ZCl' 0(1)' /X LUI-. . .-' (!) N 0 -'(!)Q 0 LU N::3'" -'(!)I""'I 0 I-/X l1..z..... ::c l1..ZI- ::c I- ...U.0 l1..Z ::c zo .E:.... .(1) %....Q (I) f') %....Q (I) ....4. LU/xQ LU/X I- QU. LU/XI- l1..1- QO l1..CO QO /X :Q%O l1..Q QO ,Q (I) Q .LU.... Q(I)CI LU.... 0 LUO Q(I) LUM LU (1)-' LU Ln (1)-' ::c (1)=-' LU co (I) -' >::3 :.:>/X.... .'eto >/XCI' ,,,etO ,.,(1) ,..et et >/XLn.eto . '.... (I):,..... LU CI' ' .:::c U. ,MLUf') " ::c U. '.' . ',' ::c LU I- : ....LU"'O., '::Cu. ' LU et i:, LU I-.f'). UI- LUI-Cl 'UI- ',g UQO ,LUI-O\ '.' UI-" uw .U% CI' /X/X uz.' /X/X -' Q=:etl- UZf') /X/X LU/X LU....f') ::30 LUM:='=: ::30 0 ::3/X LU....CI '::)0 /XI- /X3. l1..l1.. Q=:3U l1..l1.. (I) l1..(!)et /X3*, l1..l1.. Ln Ln Ln Ln Ln Ln Ln Ln Ln Ln CI' CI' CI' CI' CI' CI' CI' CI' CI' CI' , , ....... , , , ....... , ....... , f') f') '" ..... co f') f') CI 1""'1 1""'1 Cl Cl Cl 1""'1. 1""'1 ,N N f') f') f') , ...... , , , , , , ....... , 1""'1 '1""'1 1""'1 1""'1 1""'1 .... ,1""'1 1""'1 .... .... Cl CI CI CI CI Cl CI CI Cl Cl \ ~ r-.~ ~ f'vJ 0 (, ~ rn ~ Q ..... Q j~ ~~ ~ . \) .c s- ~~ ,d~ ..... ~ ..... rn = ~ E-t -- ~ Z < ~ Z ;:J rn ,~, " "".. gJ .~ ~ ~ <:J ~ * ~ % o 1-4 I- < 1-4 U o I/) I/) < It'I O'l O'l P"4 .. % co 0::: N ~ I- > UJ 0::: 0::: < ~ -I 0::: < = I- UJ 0 u.. I- 0::: 0 u.. > I- UJ 0::: % 0 0 a.. 2: UJ 0::: I/) (!) UJ %% U <1-4 % -10::: < a.. a.. 2: I/) 0::: 0::: 0 00::: u.. u..UJ 0::: I- UJ I-Z a.. %1-4 UJ3 I- (!) % <u.. UJ 0"'" 2: Q O'l I- %>UJ co I/) <I-> = UJ 1-4u.. I/) ,... > O:::U'oJ (!) N % UJ % l"'l 1-4 (!)UJI- 1-4 'd' <%1/) O:::l"'l UJ %1- .::) a..'d'-1 UJ < 0::: 0:::1/) u.. I/) 2:0:::1- 0 Q 0 1-0:::0:::1/) I-u..Q UUJ (!) I/) % % %UJI-UJ% I/) UJI/)< 1-40:::%1-1-4 0 2:UJ 1-1-4 1-4 <a::: -I I-U% a::: Q3 I-a.. ...... 1/)1-4< < 1/)1/) % UJ>-1 2:UJu.. 1-4 > 0::: a.. UOUJa::: < %UJ >% UJ (!) 1-41/)% a::: < >..01- 0 a:::%I-N% I- 1/)%1-4 <1-41-4r-l1-4 0 <01/) %u..U~3 % 1-4% <I-UJ .. % <a.. > 0::: -I ~I-UJ % %1/)1/) 0 <1-4< =%% UJ 1-4U 2: %z:a::: 0 ~Q::) U I/) < a.. % i 1-4 UJ 'd' In = U I C'\ Q 1-4 ,... = -I u.. l"'l = UJ 0 u..<N 1-4 % o~ > U"'" I- I-a:::" ~ % %<0 ::) ::)(!)'d' = 0 'oJ UJ U U I- U U 0 < <Q % (~ -I < % o 1-4 I- < % ~ % < = % ~ I/) r-l ."-'\ ~.... N N r-4 Il'l 0- ....LU r-4 r-4 '" LU~ '4) '4) co M~ N >< ~ ~ '" :E LU N N (!) 0 < 0.. U. .... ~ ~ 0 < N N ~ ~ ~ en Z .. < ZLU 0 0 <:E '4) '4) 0 $:2.c ....U enz = LUM .0 .... I .1-1 LULU CO CO 0 ~~ 0 0 0 C ~.... << 0 0 :E> 0 0 fIl r-4 r-4 ..~.. N I (,) LU CO N '4) LU~ ,... r-4 '4) ._,-4 ........ ~. << N 0 N :E> 0- 0 0- 1-1... M Il'l 0 Il'l Q) X.... " OLU 0 r-4 0- m z ~~ r-4 0 0 o..~ ti) ti) ....... M 0..< .... > <:E r-4 r-4 = < ~ M < Q) U :E 0 :E S en ~ en en ...... < 0 I""""fIl .... M .~ < .... z 0 0 U. M .... ....=.... ....= = .... .~ ....= I < 0 r-4r-4N 0-0- to-ool Z 0.. '4) -D r-4 ~~ ~ ~ LU 000 00 z ....~ ti)ti)0 ti)ti) < en.... 0-0-0 0-0- ~ = 0< ... ..... " u> r-4 r-4 r-4 00 fIl ~~ ~~ = X~ NN NN <0 ......... 1-1 ....0 r-4 r-4 r-4 r-4 E-t = -- ..~ Z < ....~ * Z * \. en z en ~ .... < u. < 0 .... .... z U z 0 0 .... .... :E :I: Z :E en * ~ 0 < * 0 u u * u u < ",........ N ltl CHo- N N N N N 0\ -JUJ ,... \0 0\ r-4 r-4 ..... UJ:loI: ~ 0\ r-4 \0 \0 CO 1-4 a:: N >< ~ r-4 ,... ~ ~ ..... :E UJ N N CO = < \0 \0 N ~ ~ CL. lJ.. -J CO ,... \0 N N Q < N N CO ~ ~ .::) .. (I) % = = 0\ = = < %UJ r-4 r-4 It''l \0 \0 <:E Q ~ I-U (1)% = UJI-4 I 0 \0 = N CO N \0 0\ N \0 ,... r-4 \0 l-t N It''l \0 N = N .~ ,... ~ ,... 0\ = 0\ It''l \0 ltl .ltl = ltl .. .. fIl = ltl ~ = r-4 0\ It''l N ltl r-4 = Q,) N ltl ltl It''l It''l C,) r-4 r-4 .~ > J.c = = = Q,) ,... CO \0 CO CO CO 00 r-4 \0 ltl r-4 r-4 r-4 , ...... ,= 'Q,) 1-= 1-= 1-= 1-=1- 1-= I .s 0\0\ ltlltl ,...,... r-4r-4N 0\0\ ~.~ NN COCO \0 \0 r-4 ~~ c;...... . ~~ ,...,... COCO === == ~ == COCO It''llt''l It''llt''l= It''llt''l ~ \0\0 COCO ~~ 0\0\= 0\0\ .......... .. .. ... ... ... > COCO ~~ COCO r-4 r-4 r-4 == == COCO ~~ ~~ ~~ .;"~. NN ~~ ltlltl NN NN : JII-t r-4 r-4 r-4 r-4 g~ ...... fIl UJ Q Q = :E lJ.. % Q ::) : ;J.c U > lJ.. % I- 8 1-4 1-4 Q ::) % -...... a a Q .~ UJ UJ = UJ UJ UJ * Z Q Q Q * < < < * :< a:: a:: a:: CO co CO I- (I) * % ~ Q ::I: :z::: ::I: * ::) % CO CO CO * Q ::) 1-4 1-4 1-4 U Z lJ.. ::I: ::I: ::I: -J U IXUJ II) * = Q::) < * ..J U * (1)< Q UJ> % IX CO = ,... <UJ = ~ \0 I- ::U ~ r-4 0\ % (1)< ... ::) U. 0\ r-4 ~ Q r-4 It''l It''l U U < , . (< Jw') ll\ 0- ...... )I( )I( )I( co )I( N I I ...... WlI'l .-4 0 0 0 0 .-4 W N :::)10- ...,. 0 0 N N 'D (!) 0 ....1% < <W ll\ ll\ ll\ 0 0 0 0.. ::::l >~ 0 0 0 Jw') Jw') ,.., IX l- 'D ,... ,... 0 0 0- ::x: (!)lI'l .. .. I- %W 0- .-4 .-4 ...,. ...,. .... 1-1> ...,. Jw') Jw') N N ...,. ll\ >% N N 0- IX 1-1 .. .. ~ ...... IX .... .... .... <u. = ,.., (.)0 ...... 0 .... 0 J.4 e )I( )I( )I( )I( 1 I I I I ::x: Jw') o-coo ,... 'D'DO N N fIJ lI'l ,.., 'D""O ...,. N...,.N 0- .-4 CD < (.) N....ll\ 0- CO.-40 0- 0 Q 0,...0 ,... NN,.., ,... 0 N'D"" ll\ 'DO-a ll\ 0 ..... .. .. .. ~." ,... .-4 0- ,..,N...,. 0 .... J.4' ....,.., ...,. N N ll\ CD r.n % 0 -= 1-1 I- < 1-1 I- CD (.) % 0 ::::l a lI'l 0 V) (.) ...... < u < ",.......fIJ ....I ~ < U. % 0 > 0 1-1 > = I- IX < < ~ % ;~ <~ ~ ~ ::::l :z V) lI'l < 3: ...... = 0 ....I fIJ Z W ....I = ::::l IX 0 U. V) W U. 0 J.4 3: V) lI'l V) E-t 1-' < W I- :z 1-1 u. V) :z -- W Q I- 0 3: V) W ~ ~ W 1-1 0 W ~ W > IX V) ....I W W I- 1-1 ::::l I- ....I U. V) Z < W I- 0.. 0 IX I- (.) "< 1-1 U. W ::::l U. < V) W lI'l~ W (.) = 0 IX Z (.) V) I-IQ V) V) OQ W < >W 1-1 W ~ ::::l Z t-lZ IX IXlI'l Q U 0 W 1-< Q W< Z t-l W ::::l ....I W lI'l::X: ....I < Z > = IX=lI'l < V) ., (.) < ....I ,.., W Wt-lW I- IX "'QIX I- < % W>I- ~ W I-lll'll- ~ (.) 0 Z IXOV) = IXI-lll'l W W...lW I-~W < 0 V) ::x: I-Q..:> V) lI'l~:> Z W I- Z~Z < 1-l0Z (!) U I-IWI-I = C(.)I-I Z I- :z W 1-1 Z <t (.) ::x: :> r-- ::::l ...l :z V) < 0 <t I-l < W U = lI'l U ...l U <t I. r ~ I I I I.IJlI' .... a a a a a a a .... ::H- ~ a a N a a' a a -.0 ..JZ etUJ Ln ,., .... a N .... -.0 N a >X a a Q\ Q\ N ,., Q\ ,., "-" f- -.0 N Q\ Q\ Q\ CO I"- Q\ "(!) lI' .. .. .. .. ZUJ Q\ ~ ~ N CO ,., .... t-t> ~ .... .... .... ~ >Z N N a::t-t .. ,a:: .... .... etu. UO I I I I I I I a a a a -.0 a Q\ a a -.0 oi N a a N a ~ a CO a a N CO .... 0 0 ,., .... a N .... '.... Ln -.0 N CO Ln a a Q\ Q\ N N ,., ,., Q\ N ,., a N Q\ Q\ Q\ Q\ CO CO I"- -.0 CO a .. .. .. .. .. .. ~ ~ N N CO CO ,., ,., CO .... .... .... .... N lI' UJ U Z 0 UJ 0 0 ~ et t-t Q t-t t-t U ...I ...I et ...I U. -l U. et f- 0 a:: 0 OLn 0 OLn CA % U. ,(!) U. ~ Q\ U. Q\ UJ > f-' et f- Q\ > >, > f- >, f- X a:: a:: ,= a:: , a:: f-Q\ a:: a:: f-Q\ % I-Ln ::) 0 (!)a:: 0 .... ::) t-ta :;) 0 ....0 UJ lI'Q\ (/) 0. t-t0 0. ,., (/) U lI' 0., U a:: UJ' et =u. , et (!) et (!) a:: >.... LU > > N UJ XZ UJ > X% :;) %,., a:: ,a:: ~a a:: .... a:: Ot-t a:: a:: Ot-t U t-t' I- ::) za ::) I- a::Q I- :;) a::Q .... (/) eto (/) UJ, Ll..Z lI' Ll..Z %0 I- ,et CALn et , I- UJ I- et LU 'a:: Z UJ ZLn UJ 0. Z Z % UJ Z ,UJZ LU a:: :;) 0 a:: LU OQ LU a:: OQ 1-0 % I- (/)Ln I- a:: X t-t0 X I- ....0 I- .... 0 I- I-t-t I- I-t-t f-UJ (/) f- Ll..0 l- Ll.. (/) ::)a:: (/) I- ::)a:: a::..J LU Z 0 Z LU CAUJ UJ Z CALU OCA > UJ I- LU LU > t-to. > LU t-to. =et Z :E (/)et % LU % a:: Z :E a:: (/)> t-t l- I- l- Ll.. t-t I-UJ t-t 'I- I-UJ et (/) t-tLn (/) Z:2:Ln (/) ,Z Z= ZQ. :E LU ZQ\' LU l- X ,0 f- Q\ X W 0 Of- ,0 a:: > ::)'0 > Z 'a:: U , a:: > I- U 0 LU Z ....N Z W LU a:: a UJ % a:: a::Ln I-t-t I- .... a,., t-t X I- a:: 0.... I- t-t 0 a::OQ\ (/)...1 '0'0 UJ UJLI..' % LULl..' UJO l- X a....Q\ X (!) I- > N I- % > ,., a::LI.. a:: a:: oaQ\ a:: et a:: Oll' a:: a:: I- O(/)N LUI- 0 UJ ~ UJ Z 0 ..J(!)Q 0 LU ..J(!)' I-a:: = I- -.oz~ I- et :2: o.ZI- = I- > Q.ZN %0 (/) Q\O.... X (/) Xt-tQ (/) a:: Xt-t t-tQ. I- 0 f- LUa:: l- ce LUa::Q QO a:: QQ a:: > QO 0. co QO a:: :E 0.1- Q> LU.... 0 I.IJZLI.. 0 ...I UJt-t Q(/)Ln Wt-t 0 Q(/)Q LUa:: (/)...1 = (/)::)0 :2: a:: lI'..J LU CO (/)...1 = 0 LU >::) ceo (/) ceLl.. lI' UJ ceo >a::Q\ ceo (/) I- >a::N t-t (/) =LI.. :2: ...I I- :2:u. 't-tW,.-, :2:u. t-tWN LUce UI- Q UQce Q a:: UI- WI-a UI- Q Q LUI-a ULU a:: a:: ...I a::ZI- ...I ce a:: a:: UZ# a:: a:: ...I t-t uza UJa:: ::)0 0 ::)00 0 :;) ::)0 LUt-t~ :;)0 0 ce Wt-t~ 0 a:: I- Q.o. (/) Q.CAI- (/) 0 0.0. a::3U o.Q. (/) 0. a::3a Z Ln Ln In In In In In Ln In Ln In In In In I- Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Q\ Z , , , , , , , , , , , , , , ::) .... .... N l"- I"- CO CO Q\ In -.0 l"- I"- I"- co ,""""'" 0 ,., a a a a a a a .... .... N N N N U , , , , , , , , , , , , , , U .... N N N N N N N N N N N N N ce a a 0 0 0 a 0 a a a 0 0 0 a S;::-Ll,;,""- <-"/"7 Y \../ Cur';-e~ .;- s/(/e~ /Mm/aiJ Cl.J 0-12 - 'IS- ~ CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS, FLORIDA 32708 Telephone (407) 327-1800 April 12, 1995 City Commission /' John Govoruhk, City Manager~ Board of Trustees/Winter Springs Pension Plan ~ Phi lip G. Robert, SunBank............. Re: Second Quarterly Pension Review Meeting The Quarterly Review meeting is scheduled for Tuesday, April 25th I"""" at 7:30 P.M. at the City of Winter Springs, 1126 East State Road 434, in the City Hall Conference Room. We request SunTrust to provide a review of the Funds' performance and to discuss recommendations if any, for changes in the Funds' activities for the Trustees to consider. Mr. Lang is asked to provide information requested in our 1 etter of March 22, 1995, regarding proposed changes in the Plan Document. Other matters pertinent to the Board's activity may be discussed. Sincerely, Cktj/~/",,* Art Hoffmann, Chairperson Board of Trustees/Winter Springs Pension Plan AH/saf cc: Frank Kruppenbacher, City Attorney~ Thomas F. Lang, Attorney~ ,- .~ . (J;e.y 0:vL ,-r- /e> c,~4- A/6te,' CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS, FLORIDA 32708 Telephone (407) 327-1800 April 12, 1995 City Commission John Govoruhk, City Manager Board of Trustees/Winter Springs Pension Plan Philip G. Robert, SunBank Re: Second Quarterly Pension Review Meeting The Quarterly Review meeting is scheduled for Tuesday, April 25th ~ at 7:30 P.M. at the City of Winter Springs, 1126 East State Road 434, in the City Hall Conference Room. We request SunTrust to provide a review of the Funds' performance and to discuss recommendations if any, for changes in the Funds' activities for the Trustees to consider. Mr. Lang is asked to provide informati on requested in our I etter of March 22, 1995, regarding proposed changes in the Plan Document. Other matters pertinent to the Board's activity may be discussed. Sincerel y, cw-)l~/Mf' Art Hoffmann, Chairperson Board of Trustees/Winter Springs Pension Plan AH/saf ;---- cc: Frank Kruppenbacher, Ci ty Attorney Thomas F. Lang, Attorney ltl ,- 0\ 0\ .... Z .... ~ ~ ~ ~ :c UJ U ~ ~ <A 4 ..J :E 4 ~ ~ 0 ~ = ~ 0 0 LI.. ~ > ~ 0 UJ ~ Z 0 0 CL. III :E UJ ~ ~ CI) CJ C!) UJ ZZ U ..... 41-1 Z ~ ..J~ 4 CL.CL. :E CI) ~ ~ ~ 0 O~ LI.. 00. Ll..UJ ~ Z ~ UJ 0 ~Z CL. d 1-1 ZI-I ~ UJ3 ~ 4 C!) Z ~ 1-1 4L1.. UJ U 0"" :E a 0 Q 0\ ~ CI) Z>UJ c:o CI) CI) 4~> CI UJ ~ 4 1-1 LI..' CI) ,... > III ~U"" C!) N Z .~ ..J UJ ; Z ~ 1-1 4 C!)UJ.... I-I-:t' > Z 4:CCl) ~~ UJ 0 Z~~ CL.-:t'..J UJ = 1-1 4 ~ ~CI) LI.. CI) ~ :E~~ 0 Q ~ 4 0.... ~~~CI) Z ~Ll..Q UUJ C!) CI) ~ Z Z ZUJ~UJZ CI) ~ UJCI)4 I-I~Z~I-I 0 Z :EUJ ~ 1-11-1 4~. ..J ~ 4 ~UZ ~Q3~CL. ...... lZl Cl)1-I4 4 .. CI) CI) Z III UJ>..J :EUJLI.. 1-1 ~ Z >~CL. UOLIJ~ 4 ~ ZUJ >Z UJ C!) CI) I-ICI)Z ~4>\O~ 0 "'--,~~,_-i ~Z~NZ ~ Cl)ZI-I 41-11-1....1-1 0 40Cl) :cLl..U....3 Z -.... I-IZ ~ 4~UJ Z4CL. ~ Z ~~UJ ZCI)CI) 41-14 < lZlZ:C I-IU ~ Z:E~ ~Q~ Cl)4CL. Z ~ ;:J U I 1-1 ,... LI.. It) 0 Ll..4N Z 01-1 U"" ~ ~~,... Z Z4C1 ~ ~c!)-:t' 0 0 "" U U .... U U . 4 4Q \, r. \. ~ r-I In en- ~ ~ ~ 0- .....UJ ,.., co r-I " UJ~ 0- ,... co r-I ~'" ,.., >< In ..;r ..;r " :E UJ ,.., ~ C!) Q < 0.. U. ..... -0 Q -0 0 < In r-I -0 ::::) r-I ,.., ..;r en Z ... ... .. < ZUJ N N ..;r <:E -0 -0 ~ 0 I-U = enz UJ~ 0 I- ~ UJUJ N co Q Q 0 ~::::) ,... N Q Q "'..... << N ,... Q - rn :E> 0- Q r-I Q.> ~ .~ UJ Q ,... Q ,... ..... UJ::::) Q -0 ..;r Q t 1-..... << r-I ,... 0- :E> co In ,.., Q.> ~ ,.., ,.., ,... XI- .. .. m OUJ -0 ,.., 0- Z "'~ ,.., Q ,.., 0 0..'" ,.., ,.., -= ~ 0..< .. .. I- > <:E r-I r-I < '" Q.> ~ < U :E e 0 :E en ::::) en en .... < rn 0 ,,-Q.> ..... ~ < ..... ... z 0 0 u. ~ ~ I- 1-=1-=1- 1-= I- '" 1-= ~ < 0 QQr-Ir-IQ r-I r-I Z 0.. QQ-o-o..;r QQ ~. . . . . . ~ UJ r-I r-I ,... ,... 0-0- Z 1-::::) COCOQQ COCO .... < en..... ,..,,..,..;r..;r ,...,... = 0< oIIiio ~ .. .. rn U> -o-oNN COCO e z """"r-Ir-I ..;r..;r ::::) X~ NN NN en <0 .. .. .. .. 1-0 r-I r-I r-I r-I E-t = .-- ~ z -< ~ en Z I- * z * ,.., I- UJ * ;:J en :E z en '" ::::) ..... < UJ U. < 0 ..... l- I- Z U Z 0 I- 0 l- I- '" :E :c -z 0 :E en * ::::) :c 0 < * ,-... 0 en U U * U U < . ~ - N In e:l... N N N N N N 0- ...JW /'I) N 0- /'I) co r-4 " W~ 0- /'I) r-4 /'I) ,... co r-4 1-ICl: /'I) >< In ..,. N ,... ..,. ..,. " 2: W /'I) N (!) CI < '00 '00 N r-4 CI '00 Q.. U. ...J ._-"~~~ In co r-4 r-4 r-4 '00 0 <----- .. r-4 N - r-4 0- /'I) ..,. ::) .. .. 4 CI'l ~LUJ N CI r-4 CI N ..,. < r-4 r-4 ..,. '00 '00 <2: ~ 0 ...U = CI'lZ WI-I 0 CI '00 N 0- ,... CI ,... ~ CI r-4 In 0- '00 ..,. CI "'W ~ W::) r-4 '00 CO N ,... 0- ~...J CO /'I) 0- N In /'I) Cl:< /'I) r-4 ,... ..,. /'I) ,... fI.) <> .. .. .. .. .. 2: '00 CO '00 CO /'I) 0- ~ /'I) /'I) CI In CI /'I) CJ N In In /'I) /'I) ..... r-4 r-4 t CI CI CI ~ "'W ,... /'I) ,... rn WU N /'I) 0- Z ~I-I 0 Cl:Cl: N ,... In ;.;a 1-1 CI'l <Q.. r-4 r-4 r-4 = ... ... 2: < Z ~ 1-1 W U 2: ...= ...= ...= ...= ...= ...=... ...= a ,0 ... CI'l CI'l CIC1 0-0- LnLn ,...,... r-4 r-4 CI r-4 r-4 CI'l LIJ CIC1 ..,...,. NN COCO '00'00"" CIC1 ;.;a < > LIJ ' . . . . . . fI.) Z ...::) r-4 r-4 ,..,...,. ..,...,. coco ,...,... 0-0- ,...,~ ...J 1-1 CI'l...J COCO CIC1 -'00 '00 /'1)/'1) CIC1 coco < 0< /'1)/'1) '00 '00 /'1)/'1) ..,...,. ..,...,. ,...,... . > Z u. U> .. .. .. .. .. .. 0 0 '00 '00 COCO InLn COCO NN COCO = 1-1 )(~ /'1)/'1) 'CIC1 LnLn ..,...,. r-4 r-4 ..,...,. ... ... <0 NN ..,...,. Lnln NN NN J-004 < en "'0, .. .. Z 1-1 = r-4 r-4 r-4 r-4 ~ ...J ~. , Z '\ ;.;a < = > fI.) Cl: E Z ::) LIJ e:l e:l ::) CI'l 2: U. Z- CI'l < 0 ::) LIJ U > U. ,.,-."__,,, E-t Cl: Z ... CI'l ... 1-1 1-1 e:l -- ... ::) Z ~ Z Z ... cr cr 0 0 LIJ Z LIJ W = 1-1 2: LIJ Z ... ... 2: LIJ LIJ LIJ * Q.. CI'l ... Q Q Q * -< 1-1 W CI'l < < < * 0:: > LIJ 0:: Cl: Cl: U Z > (!) (!) (!) ... = en .... Z * Z LIJ 1-1 :c: :c: :c: * ::) Q 2: (!) (!) (!) * 0 z Cl: 2: .... 1-1 1-1 U W Cl:0 :c: :c: :c: ...J U /' 0::) < * ...J U * CI'l< 0 - LIJ> z 0:: r-4 co ..,. ,... <LIJ co CI ..,. '00 ... :C:U /'I) ..,. N 0- Z en~L .. .. .. .. ::) '00 0- -'0\ ..,. ,..... 0 /'I) r-4 N /'I) U U ~ ex: ~ ,.., '" 0\ " .... * * * * ,.., I I " wen .... 0 0 0 0 .... W ,.., ::)10- '" 0 0 0 0 '" (!) 0 ...JZ < <W 0 N N 0 0 CO Q.. :;:) >:E ,.., ..... ..... ,.., ,.., CO 0:: I- 0\ CO CO ..... .... .... :J: (!)en .. .. .. .. .. .. I- ZW .... .... .... CO CO CO ....> ..:r ..:r ..:r ..:r ..:r ..:r '" >Z N N ~ 0\ 0::.... .. " 0:: .... .... = CO <LL. N UO 0 " N ~ 0 C ::E 0 * * * * 0:: I I I I rn LL. :J: N OCOCO '" ..:ro ..:r 0 en .... "'......:r CO ,..,0 ,.., ..:r ~ < . . CJ U 0 ,..,....,.., CO COO CO 0 "'....'" ..... ..:r,.., .... .~ 0 "',.., 0 ,..,..... 0 ~ .. .. .. .. .... ......:r N NCO .... ......:r '" ......:r '" ~ 00 Z 0 = .... I- < ~ .... I- U Z a 0 :;:) en 0 en U ..... < U rn < ~ ...J < LL. > Z 0 0 = .... > I- 0:: ..... < < Z ::E ::E ~ :;:) Z en en ..... < 3 '\'-> = 0 rn ...J ~"", E Z W ...J :;:) 0:: 0 " LL. en W LL. ' "'.;", "~-...~""" M 0 3 ~ en en ".'~Cn I- < W I- --- Z .... LL. en Z ~ W Q I- 0 3 W ::E W .... 0 :E W > 0:: en ...J W Z I- .... :;:) I- ...J en < W I- Q.. 0 0:: -< I- U < .... LL. :;:) LL. en W en:E W = 0 0:: Z U en Q en ~ en OQ W < W .... W :;:) Z ....Z 0:: (I) Q U 0 W 1-< Q < Z Z .... W :;:) ...J 'W ::c ...J < > = o::=en < en U < ...J ,.., W W....W I- 0:: 0:: I- < ~ Z W>I- z: W ....1- :E U 0 Z 0::0(1) = 0:: en W W...JW I-W < 0 (I) :J: I-Q..> (I) (I)> z W I- Z:EZ < ....z (!) U ....W.... :J: Q.... Z I- Z W .... Z < U :J: > :;:) ...J Z (I) < ,-... 0 < .... < W U = en U ...J U < . . .,:r In 0. , .-4 I<') I I I , WCI) .-4 Q Q Q Q Q Q Q W I<') ::)10- '4) Q Q Q Q Q Q Q C!) Q ...IZ et etw Q " I<') '4) .-4 '4) In I<') 0.. ::) >::E I<') In N .-4 I<') I<') I<') 0:: ..... 0. Q In '4) eo eo " :::c (!)CI) .. .. .. .. ..... ZW .-4 .-4 0. '4) eo eo In 1-1> .,:r I<') N In >Z N r:2.c 0. 0::1-1 .. , 0:: .-4 = eo etu. N UO 0 , N ,.. Q 0 ::E 0 0:: I , , , I I fIl u. :::c N Q Q eo Q '4) " Q 0. Q 0. CI) .-4 '4) Q .,:r Q '4) .-4 Q eo Q eo ~ et t) U Q I<') " .,:r '4) N I<') .-4 In '4) In In I<') Q In In Q .-4 0. N I<') I<') I<') I<') I<') ..... Q Q Q '4) N I<') eo eo eo eo " > .. .. .. .. .. .. .. .. .-4 .-4 N '4) In eo eo eo eo In ,.. I<') I<') ~ rn Z 0 -= 1-1 ..... et ~ 1-1 ...I U 1-1 S 0 et CI) ..... CI) W ~ et Q fIl ...I Z CI) ,.-,~ et 0 W ~ Z 1-1 U 0 llo/: 0 ..... Z 1-1 ::E U 1-1 U et W ...I 0 U. U. ..... et ...I ..... Q 0 0:: Oln Oln !-of et CI) et Z et u. u.C!) 0. 0. Z Z lQ W > o::et ..... Z > >, > >, ~ et ::E 0:: C!) 0:: ZI-I 0:: .....0. 0:: .....0. llo/: 0:: ..... .....In ::) 0:: 0 0> ::) 1-1 Q ::) 1-1 Q Z ..... Z Cl)o. CI) :::CO 0.. 1-11-1 CI) U CI) U ~ et W w, et C!)u. .....w et C!) et C!) lQ ::E >eo W \ 1-1 >^ ::)u W ::EZ W ::EZ fIl W ZN 0:: :::CQ 0:: lQW 0:: 01-1 0:: 01-1 = Z ..... 1-1' ..... Q ::) 1-10:: ..... O::Q ..... O::Q ::) et N llo/:Q CI) 0:: U.Z U.Z ,.. CI) ..... :EQ ..... zeo ' ^>,> et~_ L .....CI) ..... W ..... W E-t CI) 0:: Z eteo W __<., CI)..... Z Z Z Z WZ W lQ. 0:: I-IZ W OQ W OQ 0:: .....0 ::E Z'4) ..... Qet :E 1-10 :E 1-10 -.. 0 ..... ::).-4 Q..Q ..... .....1-1 ..... .....1-1 ~ 1-1 .....W CI) CI)* ..... Z etl-l.... CI) ::)0:: CI) ::)0:: 0:: 0::...1 W Z et U, W lQW W lQW 0.. OlQ > u...... W :E C!)I-II<') > 1-10.. > 1-10.. Z :::cet Z oet :E Q . Z.....Q Z 0:: Z 0:: CI)> 1-1 ..... 1-1 ' 1-10::, 1-1 .....W 1-1 .....W -< et Cl)1n CI) W Qetln Z:::c Z:::CIn ZQ.. ::E .....0. W CI) ...10..0. :E 0..... z: 0.....0. 0 0:: 1-1 ,eo > 0 0. 0:: U 0:: ....u , ~ 0 W ..zeo.,:r Z CI) :::CO::.-4 W wet u..... Ql-let Q Q QZ..... u..... W......-4 u..... W.....Q u..... UW 0::0:: ...I::)..... ' ...I 1-1 I-II-ICI) 0::0:: UZQ 0::0:: UZ. 0::0:: WO:: ::)0 00'0 0 et etO::I-I ::)0 WI-I.,:r ::)0 WI-Illo/: ::)0 0 0::..... 0..0.. Cl)W..... CI) 0.. Q..Q..Q 0..0.. 0::3Q 0..0.. 0::3U 0..0.. Z In In In In In In In Lt'I In Lt'I Lt'I In ..... '" 0. 0. '" 0. 0. 0. '" 0. 0. 0. 0. Z , , , , , , , , , , , , ::) eo .-4 " " Q Q Q I<') I<') .,:r " eo ,.- 0 N Q Q Q .-4 .-4 .-4 .-4 .-4 .-4 N N U , , , , , , , , , , , , U N I<') I<') I<') I<') I<') I<') I<') I<') I<') I<') I<') et Q Q Q Q Q Q Q Q Q Q Q Q . ' '" '" ,~ C/'l .... P"l ~ .... tLI(1) = P"l tLI ~ ~~ = \Q (!) = ..JZ < <tL1 P"l co a.. ~ >:E co ~ ~ " :z: (!)CI) .. ~ ZtLI co ....> -:r '" >Z N ~ C/'l ~.... .. .... ~ P"l = co <u.. N UO 0 .... N ... = 0 :E 0 ~ I I Ul u.. :z: P"l = = CI) '" = -:r ~ < C,) U N P"l ~ ..... " > .. ... In ~ 00 Z 0 ~ .... = ~ < ~ .... ..J U .... e 0 < en ~ en tLI ~ < c::l CI) Ul tLI ~ ..J Z U < 0 Z .--> Z .... < 0 ~ ..J = .... u < ~ < = t-4 < en Z Z ~ ~ < Z ~ Ol: tLI Z ~ Ol: ~ < Ol: = ~ Ul u = Z ~ ... en ~ z E-t tLI :E -- ~ ...~ en tLI > Z Z Ol: .... -< tLI a.. ::E Ol: Ol: ~ < tLI :z: ~ Z ..J ~ Ol: ~ ~ 0 ~ :z:u.. = c::l U~ .... ~~ < ~O 0 a.. a.. a.. z -. In In In ~ C/'l C/'l C/'l Z .... .... .... ~ = P"l P"l 0 ~ ~ ~ ~ U .... .... .... U ~ ~ "" < = = = , . t. .. ..-....-..." ii :;: lD ,SCi.t;.s !s,gii= _:Q. Q) m ..s ca:: ...." ~ e ~ W!: lD 1::: ~,...~,. -'. ca 0 >. en ~'~, ~\ ~~"11 .. - .. - t.. ."Ie: ". 'l!'--., ~l;i' o..!!!Qcl!i..aJ-i .....6......-''''6 -= Iiii:; "0 -- Q. cnl,~ Q) ce==SGi=o= .s.s:o'E~t!31ii'El! aim.;;=te-;!;g"! -.- 1>>= U c:::L== c:::LQ =~=:;;C:CD.ca;Er! ..;:: CD~=iI...oCl) 'g:-I.a=o~~:': Jt!c..c:5.!:"e.!':"CDcacnC 'li. 'fi i .c:I ~ == == :; 2i ca .: ~)J:.~;;I!-=-:E:E1! ~' CI) 10 r::i"i~';:.5 I:) = ~ :;>-.5 caE13~:&c ~. E -: 'a ~ > ... ..!!! :::I en & '& lD C ... ca CD _ C _ .. '" CDa..CU="CI-;'o>oca. 11. -SC;=-~Sg-:eg~ _ c::rlD_U) lD O...c:l =cn ca ~~.., E! I; G fti 1i -; = ~ - e =t _.c - - .. ,c: - .. '" '" =~. = = =: g .!! .... I: c .:w:: u c ,"'.~ it: - :.< en . CD - .5 _ ;($', e 6 J:... - 6 ftj ii. ,...: '" :.Jl!t.~. Q) 'E -; a; ~ ;: c;; .:' :;r.. I'M ii CD .. ::: >. = :. _ - ca Je.~~ i:' e - = rn en cn i - i '>OCDE~!~ftSfi':E~ . '....: ~ - .. a; :l!:! 6 .. 6 ... ~-'N . 0 : == u a; II) ~ !i: ~ '- = ca ... CD c: In . 0 _ toCQ}" = -E lD ..c CD en CD = E CD oS! ....;;;,g CD :; >- t 'iii ~ 1! Q) lD lD "m ca "C. - ca _ .- "_ lD - ..c .:.: g/& ;5 "c; ~ ~ jg ! ~ ~ ! i ~ Q)'~ I! e en .. == CD c>> :u CI) "a ai =:I=SE,: ai-=.:: t=:: E ]j ". ~ == ~ a ~ .... ~ ~ ~ ~ g - -"fo_.c- .....c._._._ I ' .,~. ",'~~'"',", "'4'- '~"""'h-";;;"~ ~ ~.<" ~"..."d5"'~ , Q) ~ ~ co ...-t;'~'.'$'.! ~ 5 ell 15>> ell E""-"'''' >> 0.. .~ gg . '" ~ . .,;,,-,-.& tl 0.. ~ cU] ~ ~ 8 2...a-~'~~ ~ oS 8 0 ell 0 _~ !l':. ....u....g.,.... 0 0 o ..0 ~ .~ ~ .~ ;:l ell ~ - -B o ~ ctl r:i. 't:l .~ ell ....o'.~.;:::.~ 6 .~ ~ .~ .e- 01 '" oS ..0_>> '.~~~'.'8 >>0 ~ .~ ctl .~ ..<:: ~ ~ .;:: .;:; ~ 2 -a - 8 ~S915-0 ;:l o;>.,!l': 13 0..0 ~.0;81'::;"<:: f;5~",~u;:l~ ~'> .- '"3 ~ d 00 ~ ~ ~ co ~ .;;; .S 0 SO:;! '" ra 0 - -B oE .~ - s.. '" i> I': tl :;;,.~ '" gj ~ .e:' ~ -B ~Q ~23 8 ~tJ g ~ Q) 0 is Q)~ ell .~ .... I': ;:l 't:l ell CfJ 'to.13 ~ 6 -B ~ ~ 1l .s S :;;, 9 ~ 8 ~ 0 >>.~ 8 ~ I ~ ~ I Q) ~ ~ '$ ~.... 0 ~ tE .> '" 8 <Ii - S ~ ~ """.g .s ~ Jl ell 't:l _ ~.s!l': ~ctloE~.u~~I':-aq~~'" 8~~;; I':bO~;oJj-:s i g ~ ~ g .~ g ~ s ~: &5 8 ~ ~ ~ g; ~ ~ ] ~ ~ ~ ~ ,g ] .~ ~ ~ 8 >>..0 ~ ~ .~ N .... ",.t:; ell "" .... I': - ~ ~ _ I': 't:l 8 .s CD ~.;E -:;; > 'i""S CD '" 0 ;:l '" ~ '" c: -< ;:l 1;; -ai oE &5 CD - ,. "'.Q C 0 ..0 0 '" - '" x CD x .~ - '" .... <17>> U ~ ..0 0 ~ Ob '" 6; ~ - (d U S 0 ->> ~ -< .is 8 ~ #- ~ 2l ~ ~ Q -= ~ J5 0 00 0 "a) Q C+-l ~ '"C .~ 0 .S Q,)'.-I ~..c S ~ ~ Q,) (dof;5-ellctl~E~ctl..<::~q..o~o"'~oo_>~ ..o~--15"" .~~~~~=~aco.~~~:~~~~o~q~~ud~~~~~~ ~ ~ ..0 ral': ~ 'bO o..~ OU -;::: ell8 <17 0 oE ;:l 0> 0.. '<I< ell 0 ell '" > 0 '" ell C '" ~ .. I': - . '" 0> I': -B '<I< .8 >>CfJ .~ ..0 .~ I':.a .... ell S <<:'0 Q;) Ln" .$.-1 ~ cd ].g 8 ~ ~ .~ .~ ~.~ cd ca <<1 :>. r:S .~ ~ 0 i5: ;t~i!~~~i~!]15i~i~i~i[~]~~~!i!j .~~~~~ ~._o..ccao~~<~=~~~O~B~cdQ,)O=.~ o u 2 & ~ ~ 8 S : ~ ~ 8 ~ ;@ '"0 00 9 6 u t:: ~'o; u ~ tIJ U a ~ bb.S '" ~ '" .S U oE.a 8 .0; <I7!l': ra ~ 1ti U ~ . ~ iA oS.$'2.. .~ ~.S (d g; \' $ 't ;:3ll I' o..gf,,"" rll~ ~~sl;:l~~ cu]6il.....sS 1< ';'; ~ '~:zj ~ gf ~ u 00 ~ ~ '"tj ~. ell ....~tl!~~;:lell.!~b~1ell ,,' ;::;sw.r;:; ~ g~15 '00Z; ~>,~:e,'" ~ g ~~ :::1 oE gj. ~.9 -;:: >>~. ell cU!l': > tl +:l .~ ] 0 ell 0.. ell ~ 0 1':.... .", 00 ~ -<:! d ell ~ ~ 15 ctl ;:l >> ~ ;:lo _'" ~~ C1l0..' C1loE ~ ~i' +:l .13 1':-;::: I':;:l 0 I': S >>,~ ... C'/;l..c . , ,00 u ~ -0 ~ ell .~ ...... ~~ '" ...a" .S C1l .S I': ~ .~ ;:l '" 0 '; >> ~ .,. 't:l~9'~.' ..~t~'~ ~ .~ 5i ~ g ~:;;,.~ :;;'~~l; @15 J. "3 '" ~!;l' C1l '" E;:: -B>> 8 I': ':j - <t:: C1l - 8 bO ~ oQ;)'O~. . ..c~SCD~Ot; o~".po~~ ~ of ~ ~ - -:s C1l .s.S ctl.u., 0 - I': l:;> to ;; 9 .~ '" ~ .s ~ i C1l2:;;L~,'t:l ~.l::'t:l>>5iO~"'C1lbO",'t:l;:l_ ; J]U~~ &j,UHHHHH ('1 ,J,!. :r",':c,~ ' ~~.j ~ { . " I j l' ~ 1 i1 I ~s.@. ."-. r f '\ij 8 ;0 ~ '~~-B 5i .....d.~.5i:.~ ~'t:l 6 ''S ]',1.8 ~ .~,- ~ :>"'e_U!l'" :0'" ':tt~~Q)"-~ ti.l ' d ,,!!to. ,aJ .' C1l'''$' ".. ~ .:::1 d) . ~ .. > .~ ~= 0 bO~...., .o....E....,..."'.. >> .S't:l 'bO' ",..O't:l >> - C I': ;:l 0.._ 0 ~ Cd .~ 0 ~ 'S .8"' 'Cj I':j 't:l >>gj ..c C1l .~ 0 O"<::;:l 0 1a.~ ~.2P 0 ~ ll.. I': .; 1':"<:: >> ;:l . ~ra;a C1l,..&:;;' ~00.-"t::1r:SQ)00 U ->> 0.. '" _ ..<:: ~ ~ ~ ~] ~ S ..9 ~~.Sctlca~ca ,....,-. ~.:;.,.-'"_":'$",,_'i._..r :=;~ ~= Q) ~ I': C1l <l> 0 I': ,~ 1l -B @ x ctl .,g ,I': >>bO r:q 2 .Cj 0.. ~].~]15~-~. :'+-'u~OE-iQ;)~~ :6 J5 ., [;h ...di El C1l ;ca~.S ~ VJ.oo ~ &'g ra ~ ~ ~ .~ ~ 6CfJgf....sS't:l~ U ~ .~ ~ CfJ u -< ll.. I': o.s .....l!l ~ 0"; Q,) ~ ~ ~ 0 0 .~ ~ ~~;:l- ::di ~- ",0> 0 0 O':;:::lbu 8 ~ ~E~~ ~J5 S 0; c o E. !jj 1i\ ~ ~ c o :O:::ui .gg ill.o ,,,OJ c c. U:2 ",c ~=> ~E ~E Ee 0- 'a;~ ~!5 E", 8.2- .s: t; -=> "'~ c=> ~~ 0.$ M .~.5 K~ 0", -x E<P =>x ~~ ~~ ~~ ",e .= ;; ~~ "0_ ~'" oE ""0 0'" T""".== -5.~ c~ o.!E _Ci ME ".- .= E ~$ ~:5 .s: m ~~ "'$ :&= ~c. .::. E "0" ~~ ~ I bOj gj ~ R - 0 Jl ci ~ ~C+-l ~ ~Q,) ca CD u5'~'"tj~23c:c Q) ~ ]~&C1l]~]s-ra~~~~~ ~ t: 't:l .~ .-d -B 0 0 - '0;..6 '" '" I': ;::: -B 6h I! ~ ~ ~ 23 ~.; ~ .s .~ ~ 'E1 ~ ~ ~ 0 .S il ~-B..g ~ ra<17 ~~ ~~ 8 0 g; ~ ~ : 9 ~ ., tl ~.S 8 P3 gj 8 ~ ~ ! C1l -....2"O;:l>~ ra~~C1lCiJ_I': -~~g~;~~~~~.~~]Q,)~~ -lo>>I':;:l~oE .!>8]-6~._~ .. "<::...r C1l 0 co ~ S ~ 0 '" 'e:' >> ;:l _ -.~5i..c>>'t:ltE~..o't:l~5i;",o.s I Z 0 d ~ ~ ra C1l co . d C1l 0.. ;:l <17 >>.~ ;>>"'0 I':<I7",(d 8.... 0 1':8 C+-l ~ :>'U-;N Q) F-o ~u5' 0 Q) ~~Q,);'::::::: :t>-<.~ bOO> co..o C1l '" C1l U-B ai~"<:: 0 A 2l .S ~ '" '" 5 ~ ~ .S 0 co C1l ~ I': I': .~ ~ ;:l C1l 0 0 i ~~ ~ al ~;2oS 1 -,;:lraC1l~ 1l.::;0ll'l '~I"I ~ ~ '" *.~ g .s zj i ~ fi ~ 4 >> 0 l:;> '" 0' ~ al ra !l': '" 0 C1l 0 ~ ....C1lC1lU~E-<"OU~I':-~2 I .@. g; U+~ . s ~ 15 s g. ~ Jl -:g ~~"'$1 .~ iE .0; .~ ell C1l ra >> '" !!II :9~' .~~:~~ ~ l ~ ~ .~ ~ ] ~ a =~Q,)........c..do,.o......(')C+-l'-otr.l 118 >>KS ;:l .~ ~~gf ~ ~ ~ @>> : ~ ~ 15 .s . "'"' g 8 uflE: ~ tl .~ 0 ] ~ ~ 't:l E-< ~ ~ 5i ~ 6 6i ~ 6 C1l Z ll'l' ~ ~ ~ 't:lr. 8 0 >>~j.9 >>-B co..o "'_ b:~e....4r~~f . I gf'~'~ "J~ 1 ~! s ~'"," i .~).~ ~ l[:fil~l!~ j ~ .sl~o::g..~~~ ....~ii;~.l;:]l. j ill.~ !~ ~ i ~ .bO. ~';-:1 I \ ~ i I) ~!'.~.!~:.~~ll~~!r~.r~.~ ;ti~;~~'~n.; .~:lfs ~~ . ~ ~ ~ ; .~ l ~ I ~t ~ "~C1l ~l! 9'G>e:<:i~li,.ll'j ~] ~. ~ 'J ] ,l.;~....-B.~"~:."'.'..'~..!...\]~~.;: \ 1 ~ll! f i ; '" '" ;:l I';:> . ..... i>;j 0 i!f '" <Ii - ~ ~ as .... 't;:j tl:f2."""(d0 "'f ',' I': ~ ."" ~ >-< '" > . .. is.. e. bO , "'.... '~"'..bOo:S 0 ... ....... ",gj;<;::: !a a ~ I': e '0.~.C1l(d ."t;. 't:l U'!:i C1l ~ 1':., .~'<lf;;1jl R ~ <Ii ... ~ · IF !a l!l <Ii.'!:i 1l,.;E. =- 0.. = '" . ':;l..;::::. d '" .~ >> ~""' 't:l-"l '.; .... CD C1l. ~..-<:! >> C1l '" ~ '" ~ Ji '" '~-02' S'+:l """'oE',.IoI,~8";:+:l '" <t:: 8'=:;;l.{3 :; C1l 'j 8inh ~~i OlHinHliln~ni ~~ ~~g~~] ~ ~gf~'gU:@@'~ ~U ! iilH hJ~:,J!JJ i~ [H~ ;~] u n ~H~~~~_~~~_~~~:_i_~~!~H ( =\~ it 'l>i;:;t;:..i!; I . 'd ~ , t j. ~ + .. ~ :~ .~ >> it Q;) 0 " -B co :;3~9 9 .s ,;1 2 S ~ ~2.s I': C1l C1l C1l '" > ..o~~ J~. ....;E oE ~ ! ig .~ ~~ra , ~, i ~ ~. C1l #.( ~i 8 .s ~ .c -::R. :s Q;) 0 ~ Q;) g rJi 00 ~ 8 Ei "'I S >>-B 0 ;:l 't:l -B co = .i:: '" ctl tE '8 '" i : 't:l s ~..o g; 0 >> ~ i """ ~ C1l ~ ra..g ~ .~ 0 8 : ra ~ ..;:1' ~ ~ '" 8..0 6 ~ ~ .s ~ ~ s :E 15 ~ .~ ...aw'iO- . C1l ..g g;:l ~ g ~ 1l >> ;:l ~ s ~ .s _ 't:l bO>> f;5 ;>::~1' : : ~ : : : ~ ~ 0 · ~ ~ H ~ ~ .. ",. >> .... 0]. 't:l ~ 't:l fij"O.... .S ;s; CD to el ctl ~~ ~ Q,) ~~NQ;)~co S~~~~~~~~'O C C1l . I': -B. """ co.... -<:! ..<:: .. 0 0 -<:! 0 .~ 0 - C1l .~ C1l C1l C1l +:l - -<:! ~ C1l +:l U '" ,~ C "', cU 0'" bO..o 'e:' 1l C1l +:l 0"" bO .... I': ~, ~,,(d 1-",,,,;::::;s;>u-igfll':IU"'oEcUOctl tll>"l;,#..@ -=: .~ 0..15 '\ij .~ 't:l .., ~ 6 8 ... ~ '\ij I': & ~ ~ .~C1l'''' ~""2_~f;5F>>~SC1l2~ra!~ci f;5~~5i15!~~~~o..~....~~~..o~uu>> 8 ... "". bO..o E-< .... '" I': I': 8 > :;:j ~ .... 't:l - I': ;:l ;:l _ ~ 0 O~I':>> 00>C1l C1l 0 "'I': OC:=C1l1l0~0~ "':~f~ .... ,~ .-< ..0..0 u"<::;:l ~ (d ~..c ... >> C1l >>.~ ~ 1: Q,) ~ .,g Q)~ . Q,) Q) ;:l.... 8 gf:lbri~ "'..0 ..0 Jj C1l 1:1 .~ ra <t:: - (!;-t: .C ~ Q,) ~....c= a:I ~ ~ o~ 1:1 B C1l 8 ra u C1l I': o ~ Q,) ~.- ~19 . Q,) ~ ~~li ~!~.~~~{ :;;,~ gctl ~-:s'-< ~~..o ~ :::: C1l ~ @ C1l .S.s ~ S ~ = ~ 0 g-B~~ g;Jj2.... ii: 6 ~;:;,~ u..c~ ~~~ !iIi! >>'" '"~:e ~_'" "''<I< 1II...r2't:lc:oSC1l:=C1l..gll'l 1D'~!l':~ .. ~ ~;o.>~ :::::i ~ ~ . ~ ~ ;:l ;:l .Oo'~ 't:l :::tQ,)Q)~oo~oo="'C~ II. 0....0 '" .~ _ >> >> C1l .s (d J ! ''i ~ .~ C+-l >. J::: ~ C1l 0 _ 0 .. '" 8 I': .;:: 't:l ;I:g.€.-d~~ ~ 5 ~ .~ ~ ~ ~ ~ -i20 'C1lU_~ I': >>01..0 ~ ~ .~~[):>'C+-lO~ I .& ~.- cd 0 ~ ~ :auC1ll':8_to~ .. g ~ ~ .oJ '" 9 .$'2...~ !lltl.,g'[i~ o.g.> ~ 5ii! 0 _ul':Fl",o't:l _18::::"'C1l,"2S.~ t; u5 Q,)~~z.s::~~ !!I ~~5;:lE-<I':;:l't:l a .~ ~ ~ ~ ~.~ ..<:: U't:l .~ CD ..<::- ~ ! cU:S 8 '" 0""" u 0 .S 8 ;:l '" CD oS 01l:c:~ I': ~>>I C1l C1l''"' ~a:lQ,)~o O~oa:l ~.~= ~ ~~~~&;:l't:l~C1l~~~~~ ~2l:5i:;;, i~~2!~~~~~;:l:lb!I#"<::9>:~ ::J ~ .~ = ~ .... ~... ~ 0 co: Ln U ~ 'a; d co ca o c: ~ ~ B ~ Q3 ~:>. :>. ..- ~ ~ :: C) .~ ~ T3 >>~-BC1lC1l!Q",..o~-:;:jg]",~~~~uo :::: C1l 0..0 '" C1l 1J ;E .'!:i ~ ~ I': ,. C1l'" 0 ;:::: ~ .S c:; .. ~ _ ~ g-<:!+:lE-<':;l..<::+:l;:l ~ i> > ",-<:!'e:''t:l 0 '" =Ul':o..<::+:lo",",I':uC1l I "'",-_+:l;S; -0 ~~.~~u.~~~~~~~~~~~~~~~~ Iii :;;, S 1lC1l ~.~ ~ .l'; ~ .... 1:1 ~.s ~ .... ~;E C1l ci:9 S IDd;:ll':8':j:;:j~ooE~C1l..<::&~..o~F~~0 c:a .;:> '" _ ;:l :::: I': I': >> CD ",..c u ;s; S ;>, _ ~ 0.. u UlQ,)~"do .Q,)Q,)CI)~e~.-a05~' COa:lu d. ~;:lio>>2C1l8~=iE~!~!~!E~~~ w.SA"'C~~~Q,)~~~.~~Q,):>'Q,) O~.~=~ 5 -= ::J "'C ~ ~ ~ ~ t) ~ ~ B Q,) ~ .~ EJ ~ N ~ ~ d a3 ~8:;;,ra",158~E0..8~'E-BE-BE~!l':raCfJ M t c o 1 .j ~ i=!i a:!= lEillIl "I'"'C !~i illi': limE falllC I:!! le.if ...~~'" ~i!!~ "'....... t-: I Ii G !<<~~ ~ -;; ~;~~ ~ .,; ~ ~ 0; 0; 0; 0; 0; 0; .,; 0 0 0 0 0 0 0 0 0 0 ;:5- ... ~ E E E E E E E E. E E 5~;;~ a: ..,. co ~ ..,. co ~ :!iff~ ~ "0 -g "0 "0 -g -g "0 -g 'C ~ ~~~~ C C C C [ij '" '" '" '" '" '" '" '" CcwL5 .. '" '" '" '" '" '" <!> <!> <!> <!> <!> <!> .... I-:z:"a.. z <!> <!> <!> <!> <!> <!> <!> <!> <!> <!> <!> <!> <!> ~:=~ ~ff>~ N ffi"'C= '" a::;t~3!5 ~ ;i>"C =I! .0 ..,. :E~~~ ii -g '" !;3!5i!f3 0> 1S '" do Z:c"'CI) .. .... co 0> 0 ~ '" '" <!> .... co 0> 0 ~!Zffii!'j M M M ..,. ..,. ..,. '" '" '" '" '" <!> ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ :.s~ 1-01:10 ~i!:i~ '" w 00 .. .. il~!iii~_-~ltr~!~~:~I~!ii'fi~I~~_i Q ~~ ~~~ ~ g~ er~ ~~!?.~~ ~g~ 5"~.g g; c 5 s-if~-g.~ ~ ~~ ~ ~!~g~g~g~;i:g~~~~~~;~~~~~~~~~~~: ~ lii!iiiti!!liltii!~!jl!i!~iiii~J : ~~~3~=~~5Q~5~~~~~~~~~;~o?~~~~~~S ~ ~~O~~3~S~~J3~g~~amo~5oo~m@~~~~o= ~ ~i!~~a~~~~~gi~~Si~~~~;~~~~~~~~;~ - ~~~~~g~gg~~~g~~~~~~=~~~~~~g[~5~~ : ~~~~5g~g:~~~~~~~g~~~~~~~~g~[~~~~ ~ ~=ig~g ~eg~ ~ ~c;; ~~;~ ~ ~ 3 ~:<i1 ~ ;y~~~~~~~ g go~~~~~:~~_a~~;~_m~~g~g<~ ~m~&$~ ~ ~~!~i~li~ll:i;l!i!lillol~I;!I~ofi;~:o~ ~ :;:~ ~ii3 @::e S'C'):!"~:3:'< 3 (I>~d O~n ~:S....,~. o..g.~ c..~:'c:r:I:~=~~"""" ~ ~ ~~~~~:g~~~ag~@~g&a~=5g~~~~a5~@~ g. ~~ 9a~~g~o<i1~g~!?.~~~?T37~g~F~~z~~~~~ -II 'iilI .. ~~ ~ :;1 ~~ ~~~ = C =:::1 tI) So?: ~S:~ 3:0~E-~ ~Qo ~~~ l>> 0 - _ ~;g ~~~ ~g~Q~ ~cnQ ~ ~sJl&. ~~~ s~"'Cid;;gi:J~ st]- ~ ::j ~. [ ~ ~ i:l ". ",- i:J i:J"l '" Pl'"C"...,.,'"C<:o ,"~'gsg~;; Pl~.t"lS-~'<~ .... t"l.... ~ ~ 0:> '" ~. 0 . - ~ ::!. ~'g i:J00~ "''< .......::;I""1~O~.fA Q..or~""oo..":"" ~ o"~. <: :n ~ N ~~S~: erg s~~g O's- ~ ~ .... '" ~ i:J 7. st ~ ~ ..., 52 ~ ,;g ~SJ t"l o ~ 5' .,: >T. o i:J t"l ~ Er 00 ::l. '" ~ :n .... l>;S:: " '" ~ 3 '" cr -'" 3 Ol 3 ;; cr~ '" ~ Ole.:> =r 0 ii .,." ex> ~~~~ f\)OO.....CD ;:: 2: m ii' ~cEsa! r(,g~~ N~ _en :::J gz~. :g:Eg. o => ~ ;; ~ Cil co. ..., '" 01 co => .. ~ g'~~~~~ Q~Qg~~~ ~~~gg~~ ~~.&g'~3~ .g.o"Y'...go> ~ ~~~. ~ ""'P~~;:' ~:EI>>2:~ g;:~~~ ~~=~~ ~~~~~ g~-g~~ ..........2:01::: ~~~~g -0.00'-' I>> t:: =:J c: ""f~snf! j: :II .:!! 3"'<:l;: 3~.~' = o-:::JC:Pl ~~~~ . C3 Wl-~ ,:<"'0 . - => .g>a~ '" <= '" "<C _ ~g-~ Q;5.6. ~~~. ~ '< ~ '" '" '" ~~~ =Cbctl ~~3. ~Q~ ~~ ~. =~CiJ :r ~ s::>s: -g ~~3 ~'g~~~~~~ ~e!.~~a-2:3:":" ~~3~~~g9 Q"*s.IO.:::g~g 3.... ~5'om-a'o 3 ~ i:' ~ c;;'~ ~ g3a ~c:~ ~~~. ~;:r~ ~.g:g- ~ ~ 'd5 ~ .3. c:J9~~ ~~.~!. ~~ 3. = gr=~~ ....... ~ o' g 005:r-. ~~. g: " => ~~ "co. ffi~ <= !!!. ! l1 il ~ ~ s: <= :3 ~~. :;g ~@~~~ ~~ ~~ m~~~2: Q ~5 ~~ ~S2:~~~ ~Q ~s-~'~{q &~~g ~ ~ ~ 3'; ~~. g" !~ g.w~3 g s:~0 ~g ~gg~~a 3g ~g:~2~~ ~.. 3~;:.gr~.~ ~ ~~~~~a. ~ g-ca~~; ~ ~ ~~~g ~ re ~- Ol - :; li 3 !!!. :II '" .. '" => lii en ~. '" :;; ~ . :::,::>.-,':-.,-. ~ a g ~ s' ~ fa.] g; :~~.g'-~ s' ~ B::: Ei ~ ,~o ~ ..., ~ ;g ~. &;g ~- '"C >- ~ g '" 0 0 Pl S tr~ :+'< ~:..., cil g ~ Q l""!.~Ei Ei 8 Ero-P-'< t:5 ~,g.>T.~::I :g q ~ ~ s s ~ ~ ~ s~~. ~ ;; ~ ~ CJ>~ ~'"C ;;~::l:' ~i'<".~.'..'.~::S g CJ> ~ g L!....... ........ ..... 00 ~ CD t"):' _ ~ ~ 0 a ;. ~ Jg ~ ~ :, a c"o. ~ .~: g ~. 0 S' PJ ~~. :=:' ~ 0 0 ~ l::; ~ :~: 0'" ~ ~ ........ "'C CD S ~ ~ s ~ ] ~; Ell CD 0 ~ C/'J @ B ~ Pl 13 g,a~ '(3'8:e;.'st~ ~ ~ ~ ::3. a C/) ~ ~ P'~. t:r' co .::.;,J'D w ~ e; ~ ~ i_ CD 0". ET- ~ ~ ~ ~P':~, g ~. s ~. ~ g" ~ ~ g ~ el 11 ::r:~,q ~ ~ '::. 7' ~ S' ~ 0 C/) pr_ C"O 0 '~:~ <6 ~ ;- C/) ,~" ~ B i'<" so; t:5 ~ ~ 7"": rn~:. , ~g.g'CD ~~~g Pr~. ~;; g~OC~ 3C'OC'O-a. : ~"~~ 5.~~ "0 - 0 g.~a! g~~ ~-~~ " ~ g" 3~ ~a ut~ '" 3 " '" Q.. =: g ~E gi ... "'~ gc: -eft "Z "0 "'c: III.. Sa !Ii = OJ ...--;I'~[ I " B- o " "8 '" .. ~ 0" '" t"l ~ ~ .g ~~g ~ 5J1 '1j ~ 0 Pl 13 0 '< eo.? 13 i:J i:J ~ l""!. 0 a p-....'" ~ 0 . '" i:J CJ> e:! - 0 = ~ ...... ~~~ ~ 0 0 .,: a.,: .... 0.. ~ ::;: '< el o i:l .,: ~ ..., p.. Ei" ~ g:> ~ st ""ar ~ B ~ 13 t"l>Rt"l""~;:;r'9*ri.,:og S ~ s. ~ ~ ~ ~ ~ co ~ ~ So ~ ~ q ~ s ~:~; i ~ 0> ~ 5" g ~ i:J ~ ~ ..g rEi fC ~. ~ 5. 0.." g stS~] ",::r;:; a 8 @1:1O:~~~ ,eLO~~S g ~ g ~. ~. ~ ~ ~' i [ ~ ~ g.~.g!:' 13 s..;,........, ~..., '" SJ 13 a g' g" &. 8 i~ g. 8. 8" ~ ~ ~ 8' ~. t:5 Jg ~ :~ f2. 13 .,: - E- .... i - ~~ o..tl>~_i~_ Pl ~ '< ~ '"C~.~. '< 0.. CJ> ~ l""!. 0- '" ge:!O::r _::li:Joo:>oPl P-~::r I; ~. I; ~ ~ ~ ~ ~ Ei '" ~. ~ bl S t:5 S ~~ ~'< o~ S ~ stli)g,::::S!.?] ~::l:'o:> l:"- ., <= 0 i:J 0.. ~. ~ ::r W P'!u :n '< '< CJ> .... >=- ...... S l""!.; <;;; s: 13 ::+. ~ ~ ::0 ..., ~<=~""'<'"CP-,,'"~Ei~~~~~~ ~ ~ ~ : ~ :;; ~ el el . ::;:~.i:J:F;g ~ 0 ~ _-~ ~ ~ n' !:LJJ rr/ ~- 1-3_~;g..(JQ ct> :~r ~ Pl 0:> n er.' ~ ~ ~ tr i:J '< st ~ ~ ~. I ~;:: ~ ~ i m: ~.fJ 2- :. ~ ~ tn: Pl~,,~ S' 'B 0.. '< 0 '"C qt> ~ ~ ~ i:J 0" i:J 8' 8' ~. ~ B- Ei Si ~ rn 8. s: ft ~8;SJe:! S S 0 11 o ~ t"l. q ;:to i:J fro.. e:: g] Po ::J~. ~o ~ ~ i ~ ~ ~~. ]~ ~ '"6;!:' '" ..., ~ ~ ... '< ~. >-<g.g >+>" 0 B2':+ Ei .... ~ Ei .... ~ ~. o"::l CD--~ t:5 S ~,~ .0 i:J ~ o $. 00:>-0 :Il-.^ C"::J P)"ro a. ~"~ 5 tii-, ~ ~ :5" ~ ~ ~~ is ::1.oCCCD-.-,c:=: D> c: :fcng ~ :':.i" ~ m 0 CD D) :::J S.CC ~g3 ~.5.~~::e ~~~gen~~.~ c.:I:g~~:IJ::CD m ~ D> 3. 5'..3!5. 0 ~~wa.~ma-~<g 3Pl300~Plo ~ cr~.~:">< 0-' -ai'3.c.al>>3 ....s "2. - ~. D) <''0 CD Q ~ ~~ =ra:m~.CD 2.c;D> ~ ~~ ~ 3: c5 ;-~~(ij&:-iQ :5"cO ~:r~@ ~~ Q ~ a w'rt5 D) > g 3;:;.cn$lPl::e3::> ~g-g9:Ci1 ~~.Q g::J g.CD aD> D>CC . ene.,-s>>~::15. - 0;. :Il(Q Pl )> a. ~ctcnCD'< en D) :-.:E Cii.Q s.~ ~ ~5~ Q.~~.n a~~r~~g:~ 5i:-gm~~~ (j)03~~S>>-^ 2 ~a:.a~~ :::J!2:cn:::T-, :::;:"P)" OCDOCD!.CD::1 g o~ :ra.C.2, S" 2m3 c5 S o3CD o -e.,3. ~ ~ ~ ~ C CJ c ~ ""t ~ ~ "-I ~ C ~ ~ ~ .... c :: '''-.-~itiE,,~~~rf"'.' - ~ (l ~ ..., t:::I '"C ~. '"C ::r ~~:::l;~~8Jg~0 ;;- ::j g @. '"C~ ;;. S ~. ~ ~;.....SS ~.o..g;g Cf.II"'"t' CD 00 ~ ~ tn. tr a ~ ~ ~ 1:1 ~ ~ ~ ~~ ::: E.. ~'. ~ CD CD r-t'. 0 ~ 0 0" ~ En' (6 g- S i;fl 2' g. ~ ;t o. ;::; ;4.~~s~st~~tO o. 0.. st 8; OQ ~ I't st '0 i:J l""!. ~ i:J. ~ ::;l ~ Pl d'cl 5. P- t"l 00 <: ~ ~ .... ~ ~~a~.~ ;~ ;"(l....-OEi~O">+> ~~orng'<~i:Ji:J ~ ..., >+> 5. ~ ~ ~ ~ ~ ~. 0" 13 ..., ~ ~Jg':; ~....tro,o i:J [~~ ~i:J~t:::I c:::.,:~~~~~ o . o. '" ~ el 0.. &l i:J CJ>::l .... -~. ..., 0" 00 O'"CF;!lst1} st~g.c:~~~SJ ~i:li=llSoo..a).... ~~"'a~::;lt:5tO o...!"g~OPl~~ CD 1-0+, ~ .......... g,~~oo st~ >(1 st 0.. 0 0' ~ 0~ g tn. B::: ~ g- Pl >- ~ ~ 0" ~ ~ -~ >-J 13 ~ s~.ag~;3~~ ~ 9~~ ~ ~ ~~ ~. '" f1st ~ ~ @. ~ ~ ~ 13 0:> 5. '" ~ N 0, # 5. 5. ~ 5. st ~.... 8 ~ st st 13 ,g 5. ~. 13 s: qi:t"l ~ ~ i:J (!5~ ~ p, tl:I": q g '" ~ ~ p! s:g,g,~~ g;@.g ~~ ~ ~ ~ ~ tl:I~2 Era~ ~ ~"'.,: 0 ~gJ s st '" a st CD i::!3 o. 13 ~ o. s ~ st "": ~ roC"'C"O;n ~.~ ~ ~t:i 8 ~~ ~~e.~ ~ ~ ~ ~. g ~ ;. ~ ~ t:i C1 ~ =r ~ S" ~. st~ ;g~~ ~ ~ ~,"g,~~';g ~ ~ 0 ~ ~ "'~ ~~s 618 a...,>+>elg g.g '" st s. 0 N N fir ..., S o. ~ 5. ::r a ;" Ii) ~ ~ ::;: a 0, ~ ~ ~ 0.. i:J Sl ~;; 0.. ~ :s ? 5. 0" ~ ~ - g. s ~~. ~ o. i:l 13 0.. st sti::!3'< Pl C:::~;"'o o..:::::;g p e:! ~8 ~ ~ @l-. ~ ;g ::l 0.. ~ CD ~ ~.!' [5 ~ 5- 13 :=: g ~ ~ So ~ :... = CD ~ ~ j.J. ~ g. ~ ~C"O t:is"~~" ~ ~7' o ~~.'i~~8'8';' ~~~~~8'~~~ 8'~~~::lt"lt"l.......,~o"'o..i:Jt"l~o..tO ~r-t'C"O""""- (6oot:r' 001CD ~~Ctlc.n S"s:s~::;:o:>S~~ NO"...,~"'O"- ~CD~~~:~~iB.~s~~8s~ .i~""o~~.....[~iSJst~~st~=ot:5~~ ..~ ffiPl...,~_~~s:~"'o"'~tOcn ~~o..~c>x" ~wt"l",~<o..""a 8 ~ ~ CD ~ ~. g ~ s' ~ t:r' ~ - ~ ~ cn~ g. ~~""o~g~o~::;:~~oo~~....o~oo ~ ~.t:i;:;: ........ ~ ~lo" ~ "'sti:Joow~>+>""8' aoi:J-S9'" 0' ~ 8 SJ a 0.. ~ g,"" 8 0..:: ~ :: 00. I ~ ~ ~S 8'rn l""!.~ st~S Cil to ex> to 00 '" '" q8C"O~' ~8~'~~Cf.I~~~~g~ sts-8'~~@~t"l~~~~~~~~~ ~oo"" Pl8'~~ 5.Sas, ~o.. &~ ~(JQ ~ S"_~9' 0 ~ I 00- CD '-I 1-0+, w ~ ':>.,-,):: iq.i< CIt;~<tO .... - >!. - .... ~ !~,~ H ~i~-~~~I~i;:t....,- ~ gj \[f' , i:l 11:1 ~ 0 .,:_. '< ::r 13 s; ~ ;Jo..~ ~g.CJ>":~ go~'<i:J t:tl ~ 13. ] j:PJ g ;- tJ ~ ~ ?=l ~ S' ~ ~ .rt . C':l ~:g: c:: <: 0 C/'J CD > ~ 00 ~ ::+ 'i"!:;. .... i'< ::l. ~ '" g;g,." 13 8' n ...... r 8"; -~ ~ 25 ~ ~. ~. ~. 0 ~ """. t:i :::s 1-:1 ;'0 ~ ctl 0 I--< 00 ~ < ~ ~'ot9.. ~,,::l~i:J..., CJ>....'<~g i:J Ii) ::f,. ~"g.,< t"l ~ ~ 0'0 <: " CD =' l'Jj ~ t:'l t ~;:r:'~ CD 0 t:;j. c::: r-t' ~. :::r' ~ ~ ::l .;, i:J"5 ~ :~. el i:J ~ ::l. ~ i:J ~ ~ 0.. :::. ;5\ 00 i:J i.i:J '" I't..., .... ~ - - ~. ~ dO =z '<~.>'~\ t:r:~ . ~ ~ '-< ~ g; s. ~ ~ 001 0( _,0 ,'~ Z .,: i:J ~ '" i:J ..., o ~. Ei,,!!l" ,13 '::r 0 ........ a Q.. ~ 00 ii5 "";g; ;;\;',~~\~ ~ ~. ~ 7. i ~ ~ a b,,:;\~,; . , g' g' ~ ~~;;;\\ 81[ ~ ~ ~ ~ g" ~,g ~ 13 t"l t"l i;". ~ >-<\ "'; >+> Pl 0 ~. >l> i:J to .,: .,: .,: Pl Pl '" 8" '(ti, t"l,. 0 0.. .,: ::l. '" ~ '" 0:> '"C 13 : : ill OJ\''~ Pl'>+> 0.. ~ Jg g; i:J"l - - ~ . if if ~ ri:~ ~:st 5: ~ ~ ~ ~ ~ ~ t"l t"l ~ ~..Cili ~:~ 0 0 ~ ~ ~ P- _ ~ Ei Ei ;:p . "':~ g a d'cl S .... 13 ~ ~ ...... ...... ~ CCi'PJ ........ ~ CD ~ ~ ~ Jo'1 PJ 2 ~ ~ ~ ~;OQ C"' CD en e.. c.c ~. $- g. ':l ~ >i~ ~i~ ~ a. '" sr ~ ~ 0 '< ::r o Q...J P' ;'e CD 1-0' -v ..... .,: Sf g '0 i i:l i:J"l >!. > 8' ~ 13 ;; ~ ~ s:: sf St ~) . ~ ;- C"O D ~ ~ S' )001 C"O '0 ..... ::r 13: ",-.n ~ g ~ 2; 0.. Si' ~ <: ~""'q 0 0 l i ~ 0 I S ::I ...... ;:t. ~ ~ .~Pl 00 13 i:Ji,g" ~.,: ~ ~ st S: 0 i:J s;P". i, Pl p"i:J S ~ ~ g - .,: ~ e:! : ,,,,g :"",f _. ::~ 0 ~ er ~ ~ ~ 0.' oi:l 0.. "' I ii5"d g.,~. ~ S Jg ..., ~ ~ ~ 8' ~S ~ '" .... ~ ~ ~ .... 0 .'< ~g .,: 'Tj ~S ...... ~. ..., .... ~ c ~ g "<' '" ;g[q~~[f~ 10110. o ii>. 1b tl:l El. I:; o..::r Z" '? -!3 <b i:J ~. CD ~ ~ " '-'CJ><b:::lPlq 0"..... E '-'~;;'~ffil~g~..O ,. ~! r il tl~ .~ ==1. ~ B- bl g.:a: ~ g: ,s ".1. Iiiiilft ~8. ~ 1b ~ ; [~ I..ac ~ ~ ~ ~. S ~ Ci: :S. ~. ~ ~~. 9 Ilg-c )> C) c: - c m -t o XI m :::! XI m s: m z -t "tJ r- )> Z Z - Z C) "T1 XI o s: i ~ .z 11I11I ::!E . III. Ie: III" Zlll ...'" ",a. _:II _III z" .... "'i ,.11I ;" Z~ "0 Oz z !E -. e:a "'11I -.. 011I z. "'. III a .. fl - Z III ~ ~.~ ~ 330> g~6:~ ~~~~ 9~~~ g~39 ftg~ ~g;~ .....tri:r ~ ::i'a , ~ n ~ ~~ Hf ~ Q. n ~-g ~ ~:g.~ I'D=:' ~ 0 s. a ~~ g ~ ~ ~~g.~~.~ :E~~Q:~> ~~~ia 5 [~! 5.~~ ~i~~~~ ~~~.~~. ~ ?< iil ~~~ Z g. g ~. 3" 0 ~~;8~ () iii' (b 3 "TT ~ i2-~ ~ ~~~69 ~~~~ :::-. -':;::l n ~c. g~8o;g ~ 5' ~ ~ ~ ;.~.!'~~ 2~ ~.e: ~ ~ ~;~~ 9'"~.~ ~S -<~~~ ~ g' a-( a:i'a~ ~ IQ~~ ~~.=.~ ~';;~c 3::::l0Z o c...3 0 ~E~" "c~ jVi' ~ 3' 8 0 ~ ~.~~.a ~ rn'~ ~~~ . a.....q'tl m g~;~ ~~~~ %~ f~ ~.~ ~~ :::r"'_C ~ g'g ~ ~~~~ c~ 5'." 0~'8 i ~g.:~ ~ ~ ~ ~. -<'g-'" ~ ~ ~o f) ~ a.~.~ ~ ; ff[~~ ~ ~-g a ~ '73 a~ Cl a~Q.:T::r::l re o~.~~ :; 3 --..::j 3'0:8 ~:c ~ ~.~ ~.c 8 g~ ~ ~ s 3"" ~ a-~. i'o' p.l-< \II ::J _. ~ Q., s.:8ll.l ~~ ~ a. mO" m :i":T80~ ~~ ~.a ~ ~ ~~ ~ ~ ~~~;~ ~~ g:.~o ~-=:.~ ~ Zc a..::I(!)11l ~'g-~~c ~~~.~~ ~ ~.~ ~ n I'D-::I ~lH ;].* 3 ~. Iii' ~ ~. ~ ~ ~ ~ ~ ~ ~~ g ~. ~ ;a..ar~ ~~ I'll ~::rg ot:J C-g IE ^~ c ~g..g~ ~:J :J p.l 0..3 'TI o ~ 80'0 C ~~~~~ ~'i~~ ........<11 :J g.g g ~ U[~ ~ c~ t 0f. ~~.~.~.~ ~ 3~~~~.8 ~i~'~~~ -IbO:T::;r-jlIl:I :.;~~~~ &ig.* f~ ~8:~.~;-~ 1f~~ g' 2' c: . g; ~a~ ~ ~~~ =.Ui ~ & ~8 ~ e.a~~c ~Hr C; ~~ =? . or m ~ :;j g-;rg$"o:5 -0 l'tl ;::I. -.-0 C'l ~~g;~~= ~'~~g.~~ 0<",002:0 :: m g 5'~~ ~;~~ ~.~ ~~ g-g.~ ~ ~.~~~~ ~ , ~ ~ -. r- ~o~~~9 ~ ~~ 0% ~: ~.;.~ P-~ o ~ 3 ~ ~. !~[H . n"'-o S.~~ ~. C4~ :;'~;l~~ ~8 ~ :;:: ~ .. ~ .. c ~ ~ ~ ~ ~ c:r ~ '1 :1.~. ~ ~ ~ ~riS3g.!!..~o So ;;' ~ Q.. e; 00 '< S' .. ~ '" S' S. 1; ~ ,i" g" 1; ~ [JO. =..... ~ ~ ::I Co. 3 '"" g. "g :3 '0 ~:;. e: ;- ~ e' ~ g ;.. g ~ ~ ~ ; g.~. So ~. :- e-:ri:':o(l)g.~ n> e. -'0 q"o (I) 0- g2~"80,</J. Q e-3g~3~g ;;1 ~. ~ ~ S. ~. ~ ~ ~ o '1 = (6' 0 1:1) "a" -< ~~~:8":3g ~ ;. ri !; a. e. ~ ~ ~ ~~g(l)~:3~~ oa,,",,~'~::ra g! g-~~g-~-< ~ 0 :;';' 00 ~ g" ~ a. 0 c: " 5". S. c: '" ~' g- 6- ~ ~ ~ ~ ~ ~;'~go~e; o ..... '< '"" .. 0 5: 3 ~. g.! ~ ~. o ~ <:3 e c.: ~~'2-e-~~e; ~ y; !Il ~ ~ (i)' 8" ~~l~'~ 5 ~~~g.~.~ ~'~6~.g-~ g~;;~~~ 3-~9-~?tc i~~~'*~ < 3 0 !!._.... ~.~~~8:; ;}~~~30 ~ 5" 5..~ ~ ~ ~~gP-s:~ ~.5.~~~9 o~36:rtl g-~ ~~. * 0' .... "'OQ ~ ~ [~ ~. :r ~. ~ g' e- ~ ir- 5' ~ ~ ~ ~ ~ ~. ~ ~ ~ ~ a' g: ; ~.~~~~~~:~ g ..0 2.. :r (5' ~ F- ::!l C ~~g.;'a;rn~~ a.::rtDo~i::ro'1 SOS~?-5~~~ '180.c.. <'1.,_ Sc' 'OrnoS.g\O S -g ~ :I..g ~ $lJ :3. ~ e.:~g'E..oc~::r u g. 00 '< c.. :I. ~ ~ a3tDa.~~~~"a" ~'8rig..3;:~8g ? " 3 .., 0 S. g _ " a S' g. i ~ g: ~ ~ og-o~s~~g ..., .., 5' :;! ,. II<>. ;'~~8~~:"~ i ;r g g ff: ~ a. ; ~g ~il!~:~ 9' ; g if a; ~ Q 6- ~ ~ ~ g s- g' ~ ~ ; ! ~ ~ ~. [ ~ -~ .. ~ 0. ~ rJg. '< S' .,:.-. ~~8"~5"== ~.;~[~ ~ :;'~~~ ~~ 803~~~ g~g~~~ 3~~P-3-::I: g'~'~ ~i~ ...... 0 ;:;-,-'-1 8a-;~80 ~o..~~3C ~ ~:[~9 ~~Q ~ OQ :r~", ~ 2- ~~. ~~Q..:;' ~'5 ~ m n ~ ~~ -,." =- - -. OJ '" a" -..: 0 ~ ~ :" - II> o = - =- II> ... o ~ ,., :J: ~ :;;. :;. OQ ;. II> ... c = ~ "l:l t o 3 OJ = ,., II> ~.~~~ ~l~~ Ii ao rtl Z cnn~ ~:l~ ~ ~-", ~ ~.~ Q.3 :;II:: ~.~ c: ~~~ -< =r ,. _om ~ ~ 100 ~.~ "'Q~ ~.~ ~.~ -<a 3' ~83'on I~ ~~~a~ ;:s :J l'tl 0 < ... 1tg:aa:~ I.~ < li"Q...(tl c") I~ E-~ o'~ =-= I~ (tllia;:;..O i~1 :::~8e;.~ i~ I' :iii'3~::I: is ffi.!-" 3"Q "TI I~ 3 ~g ~ ~ I.... e:: ri'~~:c IS I [=:g~r" ~I ]-:.0 cr- 0 nor" rtl (J) ~ -. . 6:~ ~ ~ ~'~g. ~. ;;,~~ ~ oa..~. ~ "2. 3 ~. ~. ~ ~ '" 0 '" oc. ;I> I>' agag~~ ~C:~~;J' Og"S'OJ;.g- OOO"t::r-:: a 0 s g. Ib f!l. S. Sib:: ~ Jg, ~~ao'O- :: Ib 0 I>' OCp;l;:;.g,...... ~~ e:- o .... f""l'" (I) ~ "1 ::E. ;.::r- =.::l ~ ib ~ _O-S_.::l =+;(1) -~ 0 o I>' '" I>' oc. ::::: .... "t ::r- 'S:. g ::r-IbO....Q..O' ~~::Ee.~"t 1>'Q..1b~> '" Ib '" 0 Q.. ~ g. :::; Ib S. ;:l Q.. ~ Ib I>' 0 ;:l Q..(t::E 0.0"" ~11''''::l(Dc:.... Q..g~::l~~g- ~ -< (1) ::r-wClCl .:'10 ~ ~t:n::l;'1b 0- ~~og~ oc. oc. ::E ::l 881>'~a. ::E ::E ::l o. .... St- St- g "t g- . oc. Ib ::r- 0 0 '0 ...... ~ c: S. ~ ~. Ib "t oc. '" .... g I>' "t o :: ::l Q.. IV 'f< C'l5'~ 0 c ~ ~ ~a ~ :J$~6:0 ~&"S! rtl ~ :Jrtlrtla.>1TI Q~~l~ ~.~~.:::;:R ~ ~~ i~ ~ e -0 >>- ~!IH ~~~.Ci a..5'~ )00 o-<OC') -<m31T1 3- e. (J) (Il rtl~ 8 ~ S:-g ~ ~ !J'l3' ia: c: ~mZ ~.a 0 -< .. 5'-g 5' 5" Z < l'tl n-o < !! ~ ~ a ~ ~ ~.~ ~~ ;-ga..a.>!Z n:a~2:-I ~~l~~ ~~~:~g ~'i ~ ~ 0 o3"'SZ ~ ~ ;;;.~c ~~8ie g-:~'3 ~ ~Iir , ~ ~ 35.5.~SITl ~ rii rii ~'O ~ [gg.(J)~.~ a' ~ ~. ~. ?t ~ ~"":J a Ii'" 3 g ~ ~J ~ ~ ~a..~?6 ~ ~~~in ~S!:!~ ~~~~ g-~ ~a 3: ~ .g.-g. ~ n: c:@ ~ ~~.~ g~~~ ~ .g: ~-:~.~ ~ ~ ~~g.*.~. 8 ~~~~~~ ~ ~g.g:;'~ ~ ~ i~~~ g'~~.~ w~ n~u~ ~G~~~~ 0' ;::;........... ~ [~~.c ~ g~~ ~ a a....c.~ ~.~~. ffi-<" Q..5[ ~c ~ ~' _.C ~.CIl ~: =- II> ;:- = ~ =- II> OJ '" -..: ~~~[~[e.g~ '1g.,.. =:~~;:g. ~ ~ ~ ~ 2. 5' :; ;a. " 2"': 3 g-~'~ =~ g' &. g. a- ';l 0 S' g.. ~ 6- ';11" "0 :I. S' ~ tD ~ 0 S' ;:;2:q'1'Oa~O"~ ~.~~2.a~::!l~g ~.g~;:r~ir'1.." '~~~~1io~g. ~ il< 00 e .. r:r (l) s.... q s ~ ;; g 3 :g-s r:r= ~ C:~ .,~og~~C7.1,"" ~. 5 ~ ~ g" ~ ~~. ~ ~ 5' ~ ~ S' !: g ao. 00 a: :::;: g 00 :::L '"" 8 ~ S. 3:r ~ ~.:? g. 0.. 0.. po ~ '""" ri~~~~~g-~ C 0 ~:I:. ...., 3 3S3g.~~0~ O':l , tD 00 0 ri ~ ~. ~ a ~ g ~~. ~ g. 0 ri ::"l ~ ., 00 ri 0" [ ;: ~ 0 "go 5 (i)' ~ ~. ~ ~ ~ s= ~ ~ ., 0 . f:i e. ~ ~ ~ ~. ~ ~ ~ 3 -g. S' & i';" 00 '1 ., !Il '<l rJg. 0 :; II> 00. =: :;. ~ :;. ." II> 0.. ~ a s: :; ao OJ OQ II> ~ ~ :r- oo ~ ~ g.i:; cs- ~ tD i' i ~ ~~. ~ " ~ .., 1;" I!l 5' ~ ~ 0 ri ~ ~ '" Q. " ~ g p.. ~ ~ :;- ;. ~ ~ ~ ri ~ (l) S' o' = ~ p a g ;. ~ tD ~ g. ~ s o .., 0. ; ~ 00" ~S" s ... CS-~;2 ~ o;.~ 2:8 to:r:: ~ ~g;'03tD~~g\OS"o"'C ~ ~. ?' S: 5' :r 3 .; q;. ? ~ 'g ~ -< "'- ..., -.. ~. ~ ~ ~ ~ " .., '3 -:. ;:r::r::l:3tD~3 "a"~~ ~ S~~c..3~"rfJ.oS.of!a (1) "a" 00 $ ~OO~$lJ~~.,"C tDgg~:;~~rfJ.O"~riC7.1~ ~ 9." :3 0 (i)' tD ~ ~ ~ ~ ~ g ::I ::r ~ ~3 ~ :0. [ ;. ~ 5' ~ ~ ~ i " S. 0 ~ 8. ~ !1 g ~ ~. ~ g. g g i ~ ~ ~ ~ ~ ~ ; ~ ~~ i~i~~~~~~g~g i -. ~ g. ~ 3 ., "0 :r is: ri ,; ~ O:3;'(l)~Oa~o"a" .....:..~ ? if" 0-"';;;:; "3 g-" 5'& 0- ;l ~ ~ :; T " q " :j " a ~ ~~ri~;~r~~~~~~ ~r[ll~igq~~[i ~~ ~~~~.~~12 ~I:.. g &: 0 S' -g. ~ ~ < .., ~ g- n [. g ~ !1 ~, ~ g ~ ~ 5 ~ ~. ~. ~ ~ ~ 1 ~ q ~ ~ : ~ ~ " " ::0 5' ':$. ~ 11 3 ~ 2":.. :;:: 3 g g ~ 6: ~ "0 2: ri a;. 9": [ 'E..~goos[3:r~., ~ "" ~.7 !:... ::I ~ ::. N' ~ o..~. .., .,. .... " - .,,, S' ~. ri ~ (1) ~ ~ ~ ~. ~ i ; ~ ~ ~. ~ ~ "0 :!. ":r 8' E: ~. ~ e: g .~ (l) ;: IjO. ~ ~ (l) .,;;;;.. '"" l: -;0. 3 ~ fb ~ ~ ~ t:r -< )- ~ ::!. !!.. ~ s.. [ S ~ ; i ~ ~ ~ ~. ; ~ :r ~ ~ g 0 S' ; g. S" go ~ ~ ~ Q..~8~~oq~~~&.:r ~ ~ ~ ~ ~ i :. .; 0 0" .. O'Q a ~ 0 a ~ g a ~ 0 ~ 5' ~. f ~ ~ ~ 3 i ~. ; ~ ~ AI ~~:;~~~~g~: ~ ~~ g ~~.~'~~3alg..i < ~ ~ ~_ ~ ~ ~ ;. ~_., :r ~ ~ i ::2.:' ;. ~ ~ e 00 ~ ~ ~. 2- o ~ (l) g. ~ 3 5. ~ ~ !!.. ~ ~ ~ ~. ~ ~. ~ ; ~. ~ ~. ~ ~ ~. ~ ~ [..:r ~ ~ g ~ ~. ~ ~ 5 0' ~ g' : ~_ 5' ~ 3 g. ~. ~: ~ r i ~ ~ ~ ~ ~ ~ sc .., '" " " ~ :I. ..., o " 0. " ~ .., .0 '" c: 0- ~ ::E (;"Q.. "t 0 ~ ::E (1::l o S "t I>' 'g"< "t ;- ~ '" Ib .... '0 0' 8 '"l ::n", .... Ib '" < ~[ ::E E: g :::: -::l c.oc. r:rUl=-: g~~>-l ao.' (b -< :r ::l < "t (I) Ib Ib :: :- ~ ::l oo::r-Ib - Ib S ~ Q.. 'g. _. I>' 0 ::l _"< oc. 0 3 ......::E (I) g.~a oc. .... "t "t ::r I>' o Ib (;" I>' ~ S ::r- ::l ::r- -. I>' Q... Q.. '" ~ g ~.~ ~ ~ f""l'" ~ :: !:t.::r- '" '" g '" g-g.~g S ~ Ib ~ ~ I>' ~ .... :>;'" :>;'" 0 0 I>' ::l (I) ::l &l ~ ::r- c. '" _. I>' St-S-,g~g Ib.... '" ~ ir 0 =- S. ~o-~~rD .9-l"'f'Q.:"1 ;-::r-Ib~ "tlbQ...... :: "t '0 I>' ::E (t I>' '" "t Q.. "0 "t Ib '" '" :: "t (I) ~ ~ .... ~ 0 ~ ~ e..: ~ - "" :::s .... "" ..... ~ ..... "'"- ...... ..... ~ ~ ..... ...... ~ ..... -. ...... ~ "" ~ S. ~ = ':rj I>' 0::l01b::l~ ~e:g~o-~ ~ ~ g. ~_ S. ;. !]: . (1) 10+)_ w Q.. I>'Cl S. >-l S. ~ =. 0 ;.::r-Ib",g~ ~Jg,~ oc. ('tl .... -< (I) "'1 ~~tDg._.o "t Ib ::E Ib :::1. S St- - ::l I>' 0- ......oc."< '" ~ I>' .:a 0- .... ::r- ::E ::r- ",. I>' .... _. Ib 0 < ::r-::l "t~lblboc. I>' "t Ib :: a ~ Ib ~ -<7' ~&' ~ s .... _. ::l S-,(t .... "t ::r-Ib Ib ~ oc. o o Q.. Ib I>' "t ::l S. oc. '" oc. 8 ::E pt- . 00- ~ -< ~: ~ .... 0 Ib Ib c.s 0'1>' "t "< '" 0 '" - < g ~ ~ ~..... E.. '" ::r- b St-Q..s ~ ~ ~ '" ::l :>;'" g- f!l. Ib ::E~:- g~g~g-~g~~3~ g ~ ~ ~ ~ a c ~ ;:!. ::. ., 3. :r ~ D tD go:l:.:3 rJg. 0.. 0 ~ 0 2..~;,~'i~:';: ~a ~.'< g e ~ 0-2:&. g- ~ ;. ~ ; ~ ~ ~ ~ ~ ;j g ~ o' : ~ ~ ~ cs- S' ~.~ g-; ~ ~~r~~o ~ ;2....~ )-o~g 0 ~ ;. ;. 5' ~ = ~ ., ~ ~;- ~ Vi' ~ d ~ 0 3 ;:,.' g ~. :3 ~ 3 go ~ a '< 0 ~. oOoooC"'Sie3::1 a;,;~a35.~'~~cro. ..:r3~Jg.~.;...,~~~ :r~' 0 0 rIO: S '1 0 .. 0 o ~ 0 g :. S' ~ ~. 6: ~ ~ .. 3 (D' 0 - ~ 0.. - tD~"O~C7.1~'1o~s: ~ c:r g 2' roO 0 ., 0 '1og;~C'1~u,g.'1 - ~ N' .. :3. :3 ~ (l) rIO. g.:ro 00 g.o >'"" ~/J. ;. g e ri 00 ~ '0 0 5 0 ttO 0..g.'1 0 _c.C7.1 g;foci g S. e.a~' ~ :3~Q~ 3e..U1~!: "a" 8 ~ e ~ ~ o' ~:ci ~: o :3 tD 0 er ~ 0 0 S' (D' ~ ~ g" ~ ~ q : ~ ~ ~. ~ '< ;j '1 ~ tD !: o' ~ 00 ~ 00' f: ~ ri Cij' g.. Q: ~ 8' ~ ~ $ ~ ~ go ~ ~ O"~. go ~ ~ ~ g c: :=,: a ::I ., ~. ~ 5: ~ 0 < ~ a 00 e.;. a:. ~e:g.g.C"'..iS: ~. ; ~ ~ ~ S';!. ~ ~ ~ ~ -c ~ ~ 8": ~ > ~ ~ ~ ~ 00' a, ~ [ ~=:2 0.'""" 0 _:r -0 rtl &. f ~. &: 5' ~ ~::: ~ ~ 5: ~ g ~ g' g a. S &. ~ w ~ ~ ~ cS:os~~n""'~~~~ !. :. "8 ~ ~ ~ 0 ~ :1:. 5' B ~ s:- ~ ~ ~ ~ ~'~.::1 ~ :!a. g- ~ ~ gs~~~.~~a[&.;" ~ :r ~3~a~::1~~~Q ~ 9. ri 'O,,:r..C7.1 ::!l g F 3 5.:. -- "Ij3cl;I);"tt"1,",,~C7.10'"S. Z e; 3 (i)' ~ :r 3 go C ~ ~ o' s: ~ y; (i)' ~ g. = ~:1, 0.. g ::J 0... :; 0 II<>. or -. c: -<! :; ... a, I"'"'"g:r:3 2.03 g.~:rC7.1 s:- ~ ~ ;. 5' 0 ~ 3 rJ;~ ri 0 ~ (1) 0.. 00' ;: g 'S ~ 1:1) ~ g 5" C- O ~ c 8 0':1: ~ ~ c ;.:;'" '0 :::J :2 ~ g. ~ ;; ~ Q. i ~'3 ~ ?-- ~O~;'~g.~~:~~ .. ~ ~ ~ a 'no o' 3 :3 -. 0" ~ ~ ~;g-a.~~~ g ~ 0. "3 S' ~ ., ~ '< :1:. 0 3 ., ~" "~':; -<! ;:ll" ~. ~ a g- g g.. ~ E:: 00' ~ g ~ S. g ~ Q..",oc. _. c: Ib ~ 3 '0 (b ~ ~ '" o '" .... 0 :: ::r-::l "t I>' ...... tl> t'""\" Q.: ~ (I) .... ::l ::r-o Ib Ib ~SlbSt-~O ::r- c: 3 I>' ~::l -. -"0.... St- ib g. g- S. ~ g .... I>' ~. < Q.. 0 ::r ~. N ~ S. =' tl> 0 tl>.... < =' t'""\" 0 ~ (;- E.. ::r;;J O!:t. Ib ::0 ~ 3 ~. "t ::l o 0 = (1) ~ ::E "t 0 ~ I>' ....lbO"g::l ::r~::lOIb ~~g.gg o ~ ~ o. g ~ -. ::l S 00 ~ 8' ;- ;- -..:-- II>=- ~ II> ~C- 3 = OJ=: c'" ~=- ;::;:0 ~. e; . = :;::~ =-" ~o ~ 3 o ~ ~ a, [ II> :r: II> 3 "2 = 0.. ~ ::h '" II> 1>''001b ::l "t ...... 0 Q..o 0 c. '" ::l St-;~3 (I) Ib C" _. '" 00 Q..(D~ (1) f""l'" f!i. ~ g I>' S. 2" ~ ~ r:r t'""\" r:c ::;... 3 g ~ g..... (j). 1>'Q..1b::l0'" "t "'. ~S"">-l .... I>' "t ::r ::r- * I>' Ib I>' tl> ...."0 (IJ t'""\" ~ a '" g-"g '" a ~_ "1 ~ ~ ::l "< "t Ib ~ >-l o ::r ::l Ib Q.. Ib Q.. ::E ~ ;';l~ g (;" 0' S:s-'''t '" I>' (I) 0" C" 0 ::E g ~ 2"'~~ ~ ~ Ib ~ S' ~ S. :: =. .... \0 ::l ~~~ 0\- f1O, . ::E "t ::r-o o.~ ::r-::r .... S ir~ c: :>;'" ::l ~ 0'''' c:::r- S. ~ oc. Ib ~$!i:? ii ~ ~ ~~ ~ '" $! ~ ~'" ~ ~ ~ -"" '" ~~~ ~ ~~. ~ V:l 1;; ~ ~~ V:l~'" ~~~ ~"'''''' ~: ~- ~ ~- t:$ ~$!::-:- ~ ;;,- Q ~~ " " c: 0 :j ~ " 0 " .., a. " '"" 1;" o 3 ~ I!l ~ [ " ~ ~ C' '" = o ..., ;l .., 1;" e- O>" c: g &. ~ ~: ::r " ~ 1: ~ ~ W ~. S' C" C" c: (I) .... < '" Ib g-~ ::oc. 6:8 S Q.. o 0' Q.."t ~ St- ~ (I) Ib ::n "t '" .... .... ::r- Ib "t .0 Ib c: I>' I>' ~"t tl> (;" :'l "t .~ . c "'t .g, .~ ..... . c .~ .;i;:: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m > s= ~; ~ ~TJj>- b:j ~. .(1. .~..~ e> 1-7 00. .~. iOO O~. 00'(1 .~ > 'a= ~ ~-OO .O'~. ~' l~!(1 .~.~ C'> IZ!.~i O.~ OO!l1 ~"O<n-CQ..;'3~ n~ae..~oo(O~o ::t.O'co('t)c..:; "1c..(j g "i (0:: E. ~ ~ :::3 ? ~ '7J C ~~;~~q:6.;~~ ~::I 0" o' CI.l:l '!' ~ 0 ::3 8~~:IotrO.;'~ca"'" o ('t) CI.l ~ CI.l ("C ::T' ('p n "0 ~~~,.-.,O(l) (tl C('tI 8~~5~g~~~[Z ~. Q.. ~ 0 ~::t "1 < ;. 8.. :r ~ ~ ~~ ,"",g.~e..(O Q..~ :l '< C :: :::r' CI.l ..... C :::r'~. ("0 ~ S'~~ ~ "1"0 ~ s.~< '7J '"'" (Ij" (/.l ([l {i)':::L 3 e-: a" e.. 'g ~ S' 0:"0 (0 g 0 ~ ~ c ~cr~~~~"'~oo8..~ "'Ccn ~c...o ~oo ?' ~. 3""" ~:r' -. C -'::l -. ~(O:~~,..,."O;. ..... '" ::l " ., =::r- 0 _. 5' ::r- oo ..... ..... ("C. (0 "i :I (0 (0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . !:::'l ""l -;-' 0 e- m e- ~ V> V> V> '" '" '" '" C ~ '" '" C ,... ;;- = [ )> '" ~ r1 ~ 0 ro )- 13. '" iJ iJ iJ c c c c ~ ::r ::r ~ [ .. ~ C .. c" -< ::l :;,- -n -0 ::l ::l ::l ::l ::l ::l ::l ::l 3' ~ 0 < ill" ~ ::l 2" ~ ..... ro 0 :; m ~ 0.. 0.. 0.. 0.. :;! :;! :;! :;! ::l. II> = ~ C'l II> C'l '" ::l ::l ~ II> V:l ()Q '" () '" '" '" '" ~ ~ ~ ~ ~ ~ II> 3" " ~ ~ :;,- ::l m a. a. a. a. 0 .0 0 c.. a ;;- -l c 0 ..D < II> II> < ~ II> ~ ;;:. ~ ;::-. ro ~, OJ " C 1(0 1(0 1(0 1(0 rn ~ c 3 3 ~ a S' rn " ~ a :J: ~ :J: ~ II> ." ::l II> ..Q 0 e: :;- ~. " " " " aO' 0 aO' 3 ::l ::l 3 c ~ C'l $,. 3 0 ""l c 3:: s- o.. 0 0 0 0 ::r c.. ::r .", 3 "" c = 3 C'l ::l a II> ! ~ -< 0 ~ ro :;- ~ ~ ~ ~ II> 0- Il> ~ 0 II> ." ;;: c.. rn "" ::r x n ;;- ~ C'l ~ ::l II> ..Q ! ." '" ~ ::l "" a c.. a c.. Q'" ro () 0 " a II> 0 :;! c.. II> ~ $,. C ." -< :; 3:: OJ OJ en 0 II> II> '" ::l ." '" ~ (;, ::r ::l " C ~ 0 0 3 ::;: II> II> II> C II> = "" c.. ,... ::l ..... -n < ro 0: ~ ~ C'l = " "" e: ::l " ~ 0 ~ ." c.. c ro :;- ii:l 0 II> a :T II> a. c.. [. ::l ;;- C ~ ." ~ ::l :; n '" :;- .." ::l ~ !; ~ c.. ~ c.. ::l (;, C " ""l 0.. 0.. ::;: .." II> W c.. ::l :; ro '" < () 0.. 0 ~ a> ~ "" 0 ." II> c.. ~ ;::: >- x -0 '" a ro ::l. :T ~. ~ ii' ::l. c x N ...... c" < ro e- x ,... '" ::l ." ~ N ~ ::l ... e:: e:: '" ~ II> <.n ClQ ~ ~ ro f1 0 ro ::;: .." S" s: " ~ ." .. c.. c ~ !:t ~ ii:l 0 s- S' ~ ." a. c ClQ ::l ~ ()Q :;- S' <7 0 C ~ ::l II> ~ c.. ., ""l ro 0 :;- 0.. :;- e:: i;" ::l ::l c.. '" ;;; ~ ~ .:a 0.. ro " c.. ~. II> ~ 0.. ~ "" ~ a-, ~ ~ Q ro x ro S' " '" x x s: ;;; ." a. ~ ~ ro ~ ~ Co c ~ !:t ""l ~ ::l ii' ~ -. OJ ." ,... c.. ~ ~ c ~ 0 ::l !:t w ." ~ ::l 0.. c.. ." ~ C '" C ::l :;- ::l <.n c.. ~ 0.. c.. ~ ;;; ro ;;; ~ ~ ;::: x Co ~ ...... -. ...... ~ ;::: ~ ~ !:t rro. ~ ""l ~ ;::-. ~ <.n a-, ~ S -=- ... " ::: '" '" '" " ., w ... .... ... a-, co .... Q co ~ '" w '"' w w-, '" Co " .. 1.n .. 1.n W W ~ '" Co '= W Co '" ~ " a- w ....... en '" '" en ... '" ... N ... a-, " ... w Q ., a-, CO <.n ~ " w ., Q a-, 'C ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 'C ~ "" . ~ ~ en ... ... N '" '" N '" en .... <.n a-, a-, .... ... ~ w w <.n CO ., ~ w . .~. " :.. w-, :.. Co :.. '" w w-, '" Co a- ~ '" ~ " z z a- '= z .. " '" '" ~ '" '" '" '" " N N " '" c:o .... a-, c:o <.n ~ ~ ., " CO a-, ~ . rJ). ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ;;; ;;; ~ ~ ;;; ~ ~ ~ ~ . ~ . 0 ~ . ~ :~ Z . n .~ . ~ .~" w w w w ... <.n <.n .:... <.n E ., CO '" ~ W 1.n Co W :.. " a- '" '= '" . C > ~ ~ <.n a-, CO " " ., ~ a-, Q <.n ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ . 2: irJ1 . irJ). . tj" ~ . rJ). n 0' ;. ~:3 ~ 5' go;i ; '8 ;i ~ ~ ~. g g '3 ;. ~ ~~~~g.ri (O~ ~ a('D"O r-t([l 03 ~~:3 71 ::lO~~o~~,,~o~g::r-~~~~~ot ~.io-~5':l~0~00~.~3 ::I~ 5 ::I ~ ~ ~ rro. Q..:3 ~. (b 3 (; (b 8 g g'~. (D ; ~fc..C::l-.~~5'>o. a~c...3~- ~ :::;:. 5.. ~ :3 c: :: (b ~ 0 ~ n ~ ~ -:.: ~ ~ ~3~"'~3::l.~3~::l~g~~~~~::l (fC. -g ~. ~ 0 ~ ~~ a 2- ~ ~ q 5' ~ ~ ~ a~~~:~~~Oa3~~~~~~~'!~ ~ [; ~. :. 8 ~ 5' 0 ? ~ ~ ? ~ ~ a :r ~ ~ :: ~ "0 g ~ ~ ~ ~a: ~ :; ~ (b ~ ., ~ g ~ ; 3'~. ~ ~ c: ~ (b ~ g Ol (b ;::;...... t:: .. S' n rz 0 ao. (b ~ ~ ~I~~[~~"~~i;~~l~~~~i~ "0 ~., c: n :-. "0 g.. S (b ~. ~3 5' ~ rr ~ 0 ., -< o g 2.. ~ ~ ~ ~ .... 00 "'t ~ n ~ ~ 0 ~ ~ 00 ~ c: c: :r':!.~" :3:r' 0" 5 :t. g ::to a :3 ~ '! ~ 'g ?%~~;ffi'~~~~~~F~l~~>~~ ;q;~~ ~~::; (S'"~~ '" '" " :;~,,":r;~ ~ ~ 5' ~ ~. '< ?' <00""0 ::r"fp","" ("tl ~ S 5' ~.g <.,(JO,.:3(S'" '"'" (ll ....~ ::r"o:1~8" ~ ft 3 ;. ~ " ::l C -~ .... 0.. ~ ~ ~o;?~ t"P :1 - 8' 0'" ~s.~c"c 3 " ~" ~:: 0:: g E: ~ 0'" S' _~. ~ ere. ~'2.S~OO;'~>~~~[ ~ ~ ~ r--r j t"P 0 ao. a- - 0 .... 0 - 0" oo::;..,o",::l ~~c:rn~_at"P~t"P":-g riQ.' ~ .... ~ ;- _ :r' ~ :S. _ - _::3 ::3~:: s:-~ Cl"!j ::e g-;.a:_ ~ 5 d fp r;' S- 5 00' ~ _ ("tl ~ ~ o..~c~::~p..g. C:=:CI:l"O a-:: "'t :3 ~ (S. fp::3 fp ;;! ~ ~ ~.o~3 ",oo.~,~""''g ...i",0"'c.:;r;r..,3"'o~" '""""] :: 3 g.~ ~ - t"P - 2.. S"" - o"~'O ~ ::e-:~Cl' g"c:: t 0 "'t8~30::=i" 3e;.;. ::~'<..~ ::ao.~&3~:3::1' t"P :? 00 '" ~ C 3 - n'" S. ~ > 3 ~:::J" ~ g" g, ~ ~. > t"P ; ::- ~. s. ;: ~ ~. ~ ~ t"P 2..gg: !o< - e: g: ; ::r 00... t"P ~ ~ C C ~ 3 ? "'t ~ - t"P ... 3 ~ (i"'''O ::I ~ "0 ::3 g ~ ~ g ~ t"P e: ~ ;. g. ~. - ~ ::1. (t ::I 0..0.. a t"P t"P t"P "'t t"P...t"P 00 ~ 0..0.. ~~~~~~~~;;;;nnf.; a~~~~fl;i~~~t~( -~a~~~~_ ~~; ~w mmQi;.~5o!!!!=4~~=~ .. ~~!o~~Q~~zz~~~m~ i!;;~;~;i~__~6~;~ ~;~;;;i'_~~6~;; +++ +++++++1++++ ;~;:;;;;;;;;.;.~ +++++++++++1++++ cC~t:!:t:~t:~tt~t::~tC ~!."!.~+++++++I!.!.+!. ~~ee~~~~bt~eeec~ ~g;~~ o:"::I::I__t"'" :;;:;.., c " ,,~an~. ~~~f~ ~ 8' ~ ~. ~ ~ ::3 ~ n :3 <,., ~. '!j~' ~~~c~ ;l ......~.::l ~. ~ ~ r6 0..:: :-.; o..!f1 ~ e1 ~;. 3 "0 ~ (tl ~. ~s~g ::-:::-: 3 ~; ~g 0.. ~ ~ .... ~. 0 0 ::r- :I ~~t"P ~~~rr~r~~~~rr~ ~~ ~ < if ,! ::I' :i ~I ~, .. ::E if '!j S, if 3 ~ S' ~';1 3 ~~g;.O'~o~;~~> ::s o' c.. fp ~ ~ "0 ~:::.:"g c:: c.. ~ t"P 00 "0 .... (tl d :3 Ol n e:.. 0.. ""'C!f1 r;r., :I :'l < t"P c.. - ;::,.: > 0\ '< ~ ~ ;:0 c.: a 0.. ~ ? o' ~~~~ g.~ ~"O ~ ~~; o ~ ~. ~ ~ 0.. ~ ~ ~ 2": - 00 -. c: :r "0 n .... 00 n .... :'l g; ::I ~ ~ fp "'t ...."0 0.. ~ :I - ere. ~ 0 0 ~ c. 0 :I ~ .oo_gc~::t Onr;r"'t ::;0~3~i;"~::lC"3 ~oog-~~ ~o..o ~ ~e (tl I::!'j n 00 ~::I 0 -. oo-oo8-c;'q_~c::o ~"!j~SooOl~::rn:l:l a. 5' - S' 2 'g ~ (tl a ~ g ;:0 ~ Q ~ ~ :4 (D' ? E. :I ~ ~. ~ g g: [~ ~ ~ - ~ p.. ~ o'~ ~ o' ~ 00" ~ g-:J" ~ ~ ~ ~ g ~ ~ S;'6 9.. E [~~ g ~ g-~ :' g ~ ~ ~ ~ ~ 5'::; ~ ;;' t: ~ ::< ::r- C ~ 3 e, C 3 a i5: S' '" ::r- ~ 0 S 2 0 5' ~ ~ Ei ~ :3 ::;- S' g 'g :I ~ ~ 2 ~ ~ 5' ~ ~: ~ ! '2- ~. g, t"P 5 ~ ~ a; ~Zt:6C::o;::I ~ ~':~ ~ 5'< ::r...t"P!b n ~ C:ao. S' - -- S' > 3 ;- - ~~ c.. ~ ~ ::r ~ ~ C:~ ~ S' ~ a-- ~ : e. g E3" 0(10. <::I ~ 00';' 3 ~ ~!!' t"P ~ 0 ~ ~ g e: g":3 00'" ~~3";~~~~S-~~"3::l-~..,~25'~~.~. ~ 0 (tl "0 0 ~ ;3 - ;. t"P ~ .g. _. 0.. ~ ~ g- g- ~. VJ- (t a- __ g: p~t"P~~-'3OO~~,<~:IooVJ~ n>~ oo~~~ ~E5' ~_~~5'o5.t"P::r~_2~~~~;.~_~ g..::! c.. 8"' ::r ~ {f.) t"P C ao. :r ~ ~ < > ~ ~ t"P 1.... ~ ES' ~ .... 5.~~~~t"P{f.)~~o:r0l~~a<o-:rg:~~i (tl ~......J -:r'~ :::...... c:: ~ t"P < 0 =: ~ 00' ~ < ::;. :-. ::r::l c 0.. ~o~ ('O('O....:J" . ~ ~ "'""co 0..<,: t"P {f.) 5'aa~-g~~~~2t:S~'~~~t:n(tl>~_~ ~ '"'. C · c..::r- c c ::r- >" ~. ~ ~ " e.. ~.. ,",,::r- 3 ::r ;:::r - ~ ~ -. ~ :I - t"P < 0 ~ ~ e." __ c:: 00 ere. ~ t"P t"Pt"Pd:l_~:I~c..~~~::~?~~23{f.)ri~~~ <~_oo::ro~ ~8~~e-: :1o..~>:l3~""':3"", 2-:1 ~ ~~::I ~ ~'< "'t g:.g:l ;'C:::C"S'<o~ ~'~C::::r' (b p..::3 "'t t"P 7 =:;.; ('0 ~:;. (tl "'t ~ t"P 00 ~ ao. _ _ :::: t"P ~ 00 ,t"P ~, > ~. ~ t:' F-<: "r.7:.i 0'. !~! . :~' ~in: i~~... I....i....~i..,... ! irJ1 " ,00 :~" ~inn