ࡱ> vxw#` =bjbj5G5G 1&W-W-=   $OIJ HHHHHHH$JhM`H H I"  HHRX o  jHdI0OIaM*RaMaM- NJ\t HH| OI$    UAMS ADMINISTRATIVE GUIDE ________ _ NUMBER: 4.5.29 DATE: 10/1/2006___ REVISION: PAGE: 1 of 2 SECTION: HUMAN RESOURCES AREA: EMPLOYMENTSUBJECT: EMPLOYMENT OF OUT-OF-STATE RESIDENTS POLICY UAMS recognizes the occasional need to hire an employee who will continue to live outside Arkansas. In such instances, UAMS is required to treat the employee under certain laws of his resident state, including our obligation to withhold and remit state taxes to that state. Unemployment costs are incurred within the state of Arkansas, since this is the institutions base of operations, regardless of the employees resident state. Worker Compensation liability could fall under Arkansas and/or the employees resident state. Applicants who reside out-of-state currently, but who will move into Arkansas if offered employment, are not affected by this policy. Departments who wish to hire employees who will remain our-of-state residents should allow approximately six (6) weeks for UAMS to establish the proper relationships, especially tax ID, with the resident state, unless such relationship already exists or unless the state does not require withholding. If the employee is paid with such tax ID, the employee will contribute to Arkansas withholding and have to file Arkansas taxes, regardless of his resident state. PROCEDURE At the time that serious consideration is being given to employment to an applicant who will remain out-of-state resident, the hiring department should contact Human Resources and Finance/Payroll to ensure that UAMS has a tax ID with the applicants resident state. States where we currently have a relationship are listed below. If the employee is hired and we do not have a tax ID with his state, Finance/Payroll will apply for the Tax ID number. When the tax ID is received (approximately 6 weeks), Finance/Payroll will contact the department with this information. As the department runs SAP transaction PA40, New Hire (dept), they will ensure that the Resident State (infotype 0207) and the Work Tax State (infotype 0208) reflect the employees residency state (not Arkansas).  UAMS ADMINISTRATIVE GUIDE ________ _ NUMBER: 4.5.29 DATE: 10/1/2006 REVISION: PAGE: 2 of_2___ The employee is responsible for securing and signing the proper state withholding tax form, and submitting this to Human Resources. Such forms should be available to the employee in his local area, or they may be available at his states web site. Finance/Payroll will ensure that withheld taxes are remitted and reported to the proper state. Addendum: States for which UAMS currently has a Tax ID number California Kansas Louisiana Missouri New Mexico New York North Carolina Ohio Oklahoma South Carolina Mississippi Utah States which currently do not require withholding taxes Alaska Florida Nevada New Hampshire South Dakota Tennessee Texas Washington Wyoming PQUV]^_enz ' ) * 0 1 2 0 1 C D  ɷvhh_f h_f OJQJaJhh_f h_f OJQJaJo(h_f h_f OJQJaJh_f h0aJh_f 5>*OJQJaJh_f h_f 5>*OJQJaJh_f 5>*CJOJQJ h05 h_f 5 h05>*h0h05>*h0h_f 5>*h_f 5>*] h_f >*jh_f >*U$VWGkd$$$If0$< $ayt_f $$ Ud$Ifgd_f $$d$Ifgd0$$0^`gd_f #$$ p@ P0^`gd_f $$0gd_f = ( ) * 1 2 D `XXXXXX$a$gd_f Gkd%$$If0$0< 0$ayt_f $$d0$Ifgd0Gkd%$$If0$< $ayt_f   ij  %CHRU|¶魣}v}o}hov}_h0h0aJ h_f 5>* h05>* h05>*h_f h_f 5>* h05 h05 h_f 5h_f 5>*] h_f >*j%h_f >*Uh_f h_f aJh_f h_f 5>*aJh_f h_f 5>*OJQJaJh_f h0OJQJaJh_f OJQJaJh_f h_f OJQJaJh0OJQJaJ% j T7@&gd_f & F @&gd0 h@&^hgd0$$0^`gd_f #$$ p@ P0^`gd_f $$0gd_f & F @&gd_f $a$gd_f 7;<=Ƹƪԑh_f hPBaJh_f h_f 5OJQJaJhh_f h_f OJQJaJhh_f h_f OJQJaJhh_f h_f 5OJQJaJh_f h_f aJh_f h_f OJQJaJh0h0aJh_f h0OJQJaJ 7BIS\gp #)4<=1$^gd0 1$gd_f 1$^gd_f /0P/ =!"#$% $DdK A=R  c .A UAMSb$^CJɯ!#D n#^CJɯ!PNG  IHDRK'wgAMAܲPLTEU~ pHYs.#.#x?v IDATx=}p)2"H" :GC1tqX+Qօ$c NcV lZR 4ΦcXfv&_)Doaݵ$ҶYg%Ҋ6&\.׎b]t48H/)Kښ h,FQK-ư 0̳Q!\!lIȓɖvU1ײ$42"|.W*gi`J3lgi%UEtoF>pYSF ."K)_-Hm1|)/)+4!_e/eShk7!g#Lj.e ΗѷN"l_VK)!Bň&IYq˖87 B*.!_"h+k.""k(T4wⵈ1#k&*Q3+OG)j+MC,&o^B@;7!J7+ىi7ԗ~:{] QwLy3>S'ȚV1+9Dsa! ])W+Es8"ka&!hw:Y?@+N J=D%)bXNc:gۘ1zA+Ƨ d!Ej=1*GFzĸ-$eD}X(&X#F$'"!>!1{ 羖6 DiUFeu1غ<*OҴоSEDћsBN"֪*QhߕN(1?a"L1DyTf}'Q7OFԯEt$"+#YD틈y D<v1U 1Im5ɣy)V"LjiE-.ѧ|*Dow\@MԬ<#]]sD:N"9!*gba1<!Eo@.œN V( cDִ"V%D}P{R 2:Fd;%X[B%_hDIU-~<3!Lr 3O wWYӪ>@%~"A>el/NoIӪ}rV(N"|twwX 3cDxD #툨7pey8y!y!UW@ӚBh ʈ)A'HVaQ P%MqQ D +MSYD޾ C"ȇ>bHbO::E[LjZ Fn5B2qDēU?qKG"|e& 1_F6.G*". UsQ@e <:Q*,p D5<=\x92(ԉf 4"1R_ )_Pkwd&CCbs$7O GD% -i.i!tV(= %b*!dIs}vCXDE_1XBD"ҳpB, ! t JY(p{:B;q}-.t {"TB CDcNRq ٴY(\<"zo/iu"lD}m (A6^M+qF٦8:.h]r<4ba|ZBBqQ^5qMBٸH#=k}QKPs xI`q!B=]Ci]kw-r&+DB1_B>"8QOKaz!|9w-Yja!WE:Gд %D+^B& #TIDEDuxSxaFf Z,tFWfLvQ]CLj61b1vM) 5{C1n"|?BbQE=PBSCC\Z/"s4F|40 w.Χ !CL1B?@LM*vK QGE*Dew2"Cť9'b鞍h! B{/{PoF"+U.c',} HKc)Ѩ()d Jl"aނur V}GԾK?0bzDy){1^;BCne' p"tG=Dz=9@=D+c`љ?wIIwHtw'wD HbDzQ[O#\af~;)!QCm2}C^,B6"}8(AD;\D.!hŸCEꀐ#DχhdVC7JDȝY"ƋѤiQ#VuL"5U'7(js5?xufim#uwUfͩ bޗWYDps<"|K,"==زPnW2" F(NS7O"LzscĖ:dn2K[!jl-!잕(t1@ED =ɖ!4 70>BV |1oh=(2.~ϖIG{jTOJ?J)m_p;$#fOl# O?$j'M!DR,E~|lSiE"ҳ;},."NFa?PŬzA\1/!-N9.Li.vty>Xq[߅,!hUvzaJrWGHFb-" `~_,͸(ۄe-?@̥G_1\@,Qʨb)=W.5 Q#˒=D~ݮ*!B*C}a-qRDe~/Z-W<{}>=*!.7PI6N9"O0b\ m%2_,"T2'm+&_%dLBsK2!g-rBOMwYpe4dF *[$15Hz;٧!^#B=؞G g]qZ] [wNH$gt:EÎʼn}aqkJf"J#-"Ϊ0} Rqy!4pMhb;|ȇ|ꗽ"Ʒ!}D84e}FCAYQ}vnb wp;wp;w_~lp;wp;wO%g|tw`>6Oq;wp;wp;wp;wpAW^|h߮,~ƽC[כ=c r/fm_ʣ|/]5>oƿcs/}B'>~"mB3Ѹ"Ʃ2AjȑZFrLheP#B&^܉ 1D ڽykF'  uh1!]z-Rj2BA!-5coN 1!xzbr?-sO uyG:G, !VGV~ɫ1Cox^َ[ =#mEgx4~ߎ#?! 7x7S(,롙a/?Զùe^ CaͿ%bTwT2b"Ķ=>Pe?DCK }Bm ѭ#Vky~Q3b+^Ph?_z@,SJ[B[D`D!2b_MC,Ag`C>b K#b hB@ ½"R1JĚ"*TḦf!ր6Al֘ :Z71f;f $Ļ19Ě"L~VzHlzpfFz9@bDeUF|#28BրhA01w oVXY&"VpM g@@AIKG4Um1-%bs,T! 7*>b-qh$w#Α D^|)܊#zhDOv@*ZVϐ/c+;URZ T|TtVDc#dSߢv*#jG9G2b\^Z Ǩ]*n2bK 8Ԁ2B;D rg6B = ^R)[I^ʡͽD@[b^B2` / hpb8 KiV"̟ЋgL5G )hb+:QĖV98lA3~CXT2[/[B, v \ 1##ZE d) VF)!sx8Ԛ"C%XG@e O@lw!:VtHԞ%D* ^7Z[q7ĆxCDH2o#;L@N%-Ċaؒ#5f9s@49rȽ!4mtv\2Lv~+[ܿxq гG,QfvEb3Z!:n Vۭۙl|ۊ#Z"z*9bIC4Ì=meX H7 U U*K,ӌU"]  vچS {g1O'0fh#ZdҊ+! u)B酿L52$9دQGj79~ pB1ElM&µ]r</ؾ'_jYE~-k5F`/eytc@C_@Ut=UmD,2_+#[ =n)! LX84"'u~2b@ k[y*X#jB(> A7* +"jF,p.=HkԦ>+(M|W"M+"'Dq'AK3z 19K?6c׺BDsBj Ѧ ? "ެs/E>H#?xo}@͈!H? "jN@赦+#;7͙Zl_ Db !:s֘ 6!fbϛu>xq7S@"K^7nAH},zO4On-#*Ft1jۺX,-kx@/ĶvU=߻[0HCnK/}kE:pɭ=AB E[~&hRIYc;ƷG[jl^PjaGhj*R_&;,Ha۬4fGiFq[F߈Cl Flo<[B(*Sg+',],7049 gVF"-T1B_|FӐҬIbBB^+ +Nص}/U}UEcz.[`!qZ_$v^!z&/?>ی|z)';wp;wp;*ug шWS腅FǯЕ 5τ)K`g&Z'L>@w}apHSHsl?ڈFx\ԥMs]J*bG>7M )d$o(?AOl Dn|&L*8k-yb=@GֽX9MєrzQ` ! xf)6M7qF dCN9FM¡E OS ؊\_C!B|)a R,\ܒulÜؗI.X6? c2`[; W7 n%?l03`,a ?|EhRDO3 mRG=K A3m$q76>x"dRKD:@|mP*a{s3C}T\b omևL9hK7ĐpnG$'z% 3mNK#"E <)!pM0WBUF(WIDATڌsv8ɅO}kCв#̬]\D'5S3KK.oanKE (eld}*⃚&?ʹ9p@70 )SE,&qVSD'vw`W OrGAB!F긂: 旺;cs[*IDoE M_2<ɥ‡ᷖ?-CKZ:8P9ڑHD!ڞ&FF|~/tǾyj:]cD^M‡6t=;3m+QC;7˔ 7ujۆ.9ۊlqM;MDz΄lM#'mGD#p#_K&rScAm;!4c]lcQhfpXPC A&']$~3#d]H  6ֺ8&8DI[ |CF@XR`C4Ln͚,WRpf4Nd{&je&ĹF͸m6͔)@e8qmgF`Ck9'{*[+U.z]&A]j(oٖ2_9R;,.MSwٿcoS|sm?Sp/tIENDB`d$$If!vh55< #v#v< :V $55< 4ayt_f d$$If!vh55< #v#v< :V $55< 4ayt_f r$$If!vh55< #v#v< :V $55< / 04ayt_f $DdK A=R  c .A UAMSb$^CJɯ!#:& n#^CJɯ!PNG  IHDRK'wgAMAܲPLTEU~ pHYs.#.#x?v IDATx=}p)2"H" :GC1tqX+Qօ$c NcV lZR 4ΦcXfv&_)Doaݵ$ҶYg%Ҋ6&\.׎b]t48H/)Kښ h,FQK-ư 0̳Q!\!lIȓɖvU1ײ$42"|.W*gi`J3lgi%UEtoF>pYSF ."K)_-Hm1|)/)+4!_e/eShk7!g#Lj.e ΗѷN"l_VK)!Bň&IYq˖87 B*.!_"h+k.""k(T4wⵈ1#k&*Q3+OG)j+MC,&o^B@;7!J7+ىi7ԗ~:{] QwLy3>S'ȚV1+9Dsa! ])W+Es8"ka&!hw:Y?@+N J=D%)bXNc:gۘ1zA+Ƨ d!Ej=1*GFzĸ-$eD}X(&X#F$'"!>!1{ 羖6 DiUFeu1غ<*OҴоSEDћsBN"֪*QhߕN(1?a"L1DyTf}'Q7OFԯEt$"+#YD틈y D<v1U 1Im5ɣy)V"LjiE-.ѧ|*Dow\@MԬ<#]]sD:N"9!*gba1<!Eo@.œN V( cDִ"V%D}P{R 2:Fd;%X[B%_hDIU-~<3!Lr 3O wWYӪ>@%~"A>el/NoIӪ}rV(N"|twwX 3cDxD #툨7pey8y!y!UW@ӚBh ʈ)A'HVaQ P%MqQ D +MSYD޾ C"ȇ>bHbO::E[LjZ Fn5B2qDēU?qKG"|e& 1_F6.G*". UsQ@e <:Q*,p D5<=\x92(ԉf 4"1R_ )_Pkwd&CCbs$7O GD% -i.i!tV(= %b*!dIs}vCXDE_1XBD"ҳpB, ! t JY(p{:B;q}-.t {"TB CDcNRq ٴY(\<"zo/iu"lD}m (A6^M+qF٦8:.h]r<4ba|ZBBqQ^5qMBٸH#=k}QKPs xI`q!B=]Ci]kw-r&+DB1_B>"8QOKaz!|9w-Yja!WE:Gд %D+^B& #TIDEDuxSxaFf Z,tFWfLvQ]CLj61b1vM) 5{C1n"|?BbQE=PBSCC\Z/"s4F|40 w.Χ !CL1B?@LM*vK QGE*Dew2"Cť9'b鞍h! B{/{PoF"+U.c',} HKc)Ѩ()d Jl"aނur V}GԾK?0bzDy){1^;BCne' p"tG=Dz=9@=D+c`љ?wIIwHtw'wD HbDzQ[O#\af~;)!QCm2}C^,B6"}8(AD;\D.!hŸCEꀐ#DχhdVC7JDȝY"ƋѤiQ#VuL"5U'7(js5?xufim#uwUfͩ bޗWYDps<"|K,"==زPnW2" F(NS7O"LzscĖ:dn2K[!jl-!잕(t1@ED =ɖ!4 70>BV |1oh=(2.~ϖIG{jTOJ?J)m_p;$#fOl# O?$j'M!DR,E~|lSiE"ҳ;},."NFa?PŬzA\1/!-N9.Li.vty>Xq[߅,!hUvzaJrWGHFb-" `~_,͸(ۄe-?@̥G_1\@,Qʨb)=W.5 Q#˒=D~ݮ*!B*C}a-qRDe~/Z-W<{}>=*!.7PI6N9"O0b\ m%2_,"T2'm+&_%dLBsK2!g-rBOMwYpe4dF *[$15Hz;٧!^#B=؞G g]qZ] [wNH$gt:EÎʼn}aqkJf"J#-"Ϊ0} Rqy!4pMhb;|ȇ|ꗽ"Ʒ!}D84e}FCAYQ}vnb wp;wp;w_~lp;wp;wO%g|tw`>6Oq;wp;wp;wp;wpAW^|h߮,~ƽC[כ=c r/fm_ʣ|/]5>oƿcs/}B'>~"mB3Ѹ"Ʃ2AjȑZFrLheP#B&^܉ 1D ڽykF'  uh1!]z-Rj2BA!-5coN 1!xzbr?-sO uyG:G, !VGV~ɫ1Cox^َ[ =#mEgx4~ߎ#?! 7x7S(,롙a/?Զùe^ CaͿ%bTwT2b"Ķ=>Pe?DCK }Bm ѭ#Vky~Q3b+^Ph?_z@,SJ[B[D`D!2b_MC,Ag`C>b K#b hB@ ½"R1JĚ"*TḦf!ր6Al֘ :Z71f;f $Ļ19Ě"L~VzHlzpfFz9@bDeUF|#28BրhA01w oVXY&"VpM g@@AIKG4Um1-%bs,T! 7*>b-qh$w#Α D^|)܊#zhDOv@*ZVϐ/c+;URZ T|TtVDc#dSߢv*#jG9G2b\^Z Ǩ]*n2bK 8Ԁ2B;D rg6B = ^R)[I^ʡͽD@[b^B2` / hpb8 KiV"̟ЋgL5G )hb+:QĖV98lA3~CXT2[/[B, v \ 1##ZE d) VF)!sx8Ԛ"C%XG@e O@lw!:VtHԞ%D* ^7Z[q7ĆxCDH2o#;L@N%-Ċaؒ#5f9s@49rȽ!4mtv\2Lv~+[ܿxq гG,QfvEb3Z!:n Vۭۙl|ۊ#Z"z*9bIC4Ì=meX H7 U U*K,ӌU"]  vچS {g1O'0fh#ZdҊ+! u)B酿L52$9دQGj79~ pB1ElM&µ]r</ؾ'_jYE~-k5F`/eytc@C_@Ut=UmD,2_+#[ =n)! LX84"'u~2b@ k[y*X#jB(> A7* +"jF,p.=HkԦ>+(M|W"M+"'Dq'AK3z 19K?6c׺BDsBj Ѧ ? "ެs/E>H#?xo}@͈!H? "jN@赦+#;7͙Zl_ Db !:s֘ 6!fbϛu>xq7S@"K^7nAH},zO4On-#*Ft1jۺX,-kx@/ĶvU=߻[0HCnK/}kE:pɭ=AB E[~&hRIYc;ƷG[jl^PjaGhj*R_&;,Ha۬4fGiFq[F߈Cl Flo<[B(*Sg+',],7049 gVF"-T1B_|FӐҬIbBB^+ +Nص}/U}UEcz.[`!qZ_$v^!z&/?>ی|z)';wp;wp;*ug шWS腅FǯЕ 5τ)K`g&Z'L>@w}apHSHsl?ڈFx\ԥMs]J*bG>7M )d$o(?AOl Dn|&L*8k-yb=@GֽX9MєrzQ` ! xf)6M7qF dCN9FM¡E OS ؊\_C!B|)a R,\ܒulÜؗI.X6? c2`[; W7 n%?l03`,a ?|EhRDO3 mRG=K A3m$q76>x"dRKD:@|mP*a{s3C}T\b omևL9hK7ĐpnG$'z% 3mNK#"E <)!pM0WBUF(WIDATڌsv8ɅO}kCв#̬]\D'5S3KK.oanKE (eld}*⃚&?ʹ9p@70 )SE,&qVSD'vw`W OrGAB!F긂: 旺;cs[*IDoE M_2<ɥ‡ᷖ?-CKZ:8P9ڑHD!ڞ&FF|~/tǾyj:]cD^M‡6t=;3m+QC;7˔ 7ujۆ.9ۊlqM;MDz΄lM#'mGD#p#_K&rScAm;!4c]lcQhfpXPC A&']$~3#d]H  6ֺ8&8DI[ |CF@XR`C4Ln͚,WRpf4Nd{&je&ĹF͸m6͔)@e8qmgF`Ck9'{*[+U.z]&A]j(oٖ2_9R;,.MSwٿcoS|sm?Sp/tIENDB`L`L _f Normal dd1$CJ_HhmH sH tH DA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List = &V()*12Dj T  7 B I S \ g p   # ) 4 < ? 0000 0 0 0 0 0 0 0 0 00000000 0 0 0 00000 0 0000000000000000000000000000DB I S \ g p   # ) 4 < ? j00K00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00xK00x @00~ 00,  =  7= = <Et3"EDE"EE"E4> E< E< E< EU EEt"El$ E̊"EE E E[ETHE{EE4EE EyE4 EܮEwE  E!E"E\#E4"$E\%E, &E'E4(E)EL"*Ed<+E ,E-E\C.Eį\/E0E2 1ED, 2ER3E, 4E4 5EO6E 7Es8E9E4k :E[;E? E QzzBhh:Cafj7 7 B B I I S S \ \ g g p p     # # ) ) 4 4 ?       !"#$%&'()*+,-./0123456789:;JppBHeioA A H H R R [ [ f f o o ~ ~   " " ( ( 3 3 ; ; ?   !"#$%&'()*+,-./0123456789:;=0*urn:schemas-microsoft-com:office:smarttags PlaceType=1*urn:schemas-microsoft-com:office:smarttags PlaceName9<*urn:schemas-microsoft-com:office:smarttagsState9;*urn:schemas-microsoft-com:office:smarttagsplace 8p<;;<;<;<<<;10110;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<;<JRqy? ? *01 ; ; < ? ? ^`.^`.p^p`.@ ^@ `.^`.^`.^`.^`.pf e #9t?KXpx} ;i%*1GkUtuGy.   G(I+RC:DHLX}]"8  [MJfou|q1ET]3cjA48`HJTpXk72*8>RS_eafitw{U"#002:-;;@6DFogj~/3IMr9  : u= tT [ So { ~ t 0 R 4 J K K L (R mT T xe \m ~  * W T0 ? J M 5S oZ Z ^ _f Vi 1o )s y !| }   z! U9 9 > ? C J NM ` aa ec >u e   1 < T v 0j"9,@ADUaX\S]ostb| /?JMTZ^`em9wV  o?)L,3:LFMP)UjmFssv'oP  &(j-Pbneo5w0~ k$X%%%XdEe+b489DIR8f8syY(Lgq x} $1 \&N,4B(GHEKWAe4q J)//89U@Vbny N8]X}Y%mJq?&Rahisx|ww n  9< ?9?BCbovruvxK|$M+6Iu_^b (L:GQIhj~C'#4Z=?^gOxy|$.%*CQcZA^8_tu!&-!;?EH/aF/dW/0'000 0[-000Q50i80:0KF0-R0U0\Y0[0`0j0Q|0 ~0t11- 111&1&1(1b/1E1tI1X1\1c1s1T2>22!242;2h2N}23n3 313L73F<3Z3a3|m3=z3^4 44?444/4M24 34d54RC4C4XE4 H4:R4'S4dU4tX4[4d4$v4K5%595D5F5xQ5g5j5u56 6Q666c"6J6f6}67 7 47(67]N7N7ZU7G\7o_7h`7bd7i7k7q7a8%8u/828738380I8uO8qk8y899d!9i%9>9C9|a9g9p9-z9:":(:2<:$F:0N:lW:X:6`:b:c:g:4k:|:; ; ; ;l;&;.;D;QN;sR;a`;y`;wc;c;<R <!<+<?<N<.X<}Y<]<P_<`<g<r<=b=#=)=C=I=S=Y=g=q=vt= >y>!>e.>4>%?>MD>K>i>Sz>$}>Y??7?9?C?UN?d?m?s?@4@$@M%@4@,E@E@\@AAAxAAA0A8AOBQYBi^BdBqBFsBuCL C CCC"C7*C+C0Cl2C7CICYMCH`CVDDnDD)/D55D8D @DkADZED~QD[DbDdDkD_lDoDvDEEEE)E7E7Ee8E5:ECEDEMELQE FiFFH$F*F/6F9FPGF6MFOFZFr]F^F_FcFgFhFrvFG!Gr'G3G9G=GLGcG Hl'H7HMHWH9`HaH~cHkHkHpHHtHvHnQpQtQ5RR R#R4R4R>RBRFRIRRfREtRSS3 S S7,SBS1KSulSCuSSyS{STb(T}/T"1TXT[T\oTUU UUr.U"1Uo9ULDU]mU wU~UFV"V0VCLVMVa`VhV)kVtV7|VW W WT,W=WN?W{XW~WX*X+X/X1X8XBX1GXLXrXsXxX|XYYYv4Y?hYXhYrY-Z%Z&Z)Z)ZF:Ze:Z=ZHZ\KZQZ_Z;nZ [[o[ ['$['[!9[<[/J[yU[a[[<|[N\\+\o,\`6\Q\`\`]v]!]#]']T3]=9]9]F]gM]W]e]f]j]q]r] {]^K^ ^\+^>^+?^~?^B^C^_~^3____$__,#_0,_0_8_>_7G_BU_R]_Ef_l_q_]`)``O*`eB`\`_`}`Eaak"a(a/(a+a0aH7a:aXAaMa OasWa\a_aa@baeaOgab bbW!b"bIbJb_QbSbTbabjbpbvb c c[c:c#c@cXMc}Pc\c_c`cdcejcIqcwc{cDdddLd> d6d.;dXdmdLud(e7>eGeve fhffM.f/f2f`OfXf+bfpfrfyf'fD g g gxgC1gz;ggFgqFgRg,og}gXhvhhn3hRFhuhi%i+i1iYLici!jj jj9 j.jdPj[VjZjS`jTrjxjkk*k{C{M{^N{Q{7V{Z{m`{0n{| |*|,|N|Q|ZR|-d| }}} }"}_6};}x~~~~ ~3$~A~F~G~qL~Q~*\~`^~n~|o~}~n  "/=S=SzY[qrds,4{i }("&,./+W7\]ttM Gc#$&8<@>@BFHhX`reinTxIq9i'*>JNV[`nT#^#&V0h8=BvWbCgsr#L%'\-4@DCD,JDW[ fg oq&q`qtvzc *3BP&[fno=tvy X272:=ZXrtx? )s)5\Tlb * )_'47?@3[} *"u0j3989;`@DH1L`d]natx}U3<=Ma l!)"C$(*/~MM_?fklmty&6]EI8QU\act|uyjQ&- 4w7F I']tR *c$ailo#oJsZ/BCNP7Ygtw_|i i&'=K1NOsR0UYi%oub|.9GL\_?"00dNUZaim ]$%&@PAzcTdbnv!@@Gu +-,ETU2p|puvxz~Y n>G~IJp6 M>,IQSV;p-z} (:/m/4>BZVYy g%0CT^etx#zo!6@\[ w;|}!#+5DFMiOPTbEdgikr>tQ~ 01A3>WZ[U_c#p L7 3Oiko v}~X!n;t{ #$bWggnvq|# 49P5VXZSbcj 4~8:;AQSUc{. X&?)0tAh]ed+sy':@AJXQRTW]`rju~2 m ;<bTTV WvpBI-:@ DGH-ORS^>jnN :6JNRV [[8lm?}~I=IKcMOFU]Yv*4BIOQZ^Sadmp^z~bm!%':\x #&3f<<=_KnYps{/k Fw8CFMNR)[8ex^I134<Rhms(u  .!/Qb,hstv~ o0GACqG!Lx^djjwz K 9-9<Wcff?pq8/ +S,7b=ROmuxv"{*,}-3<Pao~;i"4(y49GY[^Id&0 &S*8E o=v k4  #'+029=HQqYff3"&)A;\]dgk"m_osC U*2D{Zur{]V$(,0BBf^xk Q 8:r=@~U`Qxzu#.0NcOR[G^bo76 6zIt+3?DDS3ek2$^2|7 La-~%7'515@BKW`du=TUc*ej;mumSzs|75'T+i1:GGoq\yA%Q,!/:KL&QTfg;tD$=,/NOX,cdjclrm}d!# )x+344yALP(VWXg\jw  j-Cx?zyz) &cT6q7EgIbco;) )-;D]hl"osy~. `AfOjoExz \? U05LYg3)7NZm_h+jw|r%^'],m>LRT_j?t\,-.$2I9 pN" $4=J=RMSGVXXoYv78;>@DESVff*k@mp?wz?} ),8MO%aeb9Mq0PBnSWWy % (6X?5LkUdz8<KzLRTjdsuQ/D24 5j<@dTU-VXB9NySYGt# \+7UV ]-t u&&2DL,cemSqs( < Vz #$'m/#2W:M>CJ(J[]_/5{6?0^73=K-O XZcdm|`&G239GGRRbbdSyxJ ( I#/68EKMYl [/i6qQt r#0679>HNbk&6o:`SUWbjjBpOs*H1ccyX !E,o/]<<>@FgVjX7size.'.+@aKsPu.y|z}X`',04 :5U_fiT9.;X< yq+<C>?Pa~ &1,[7O\^zg0l p$\(-.12}55qBX_v):Y;@Z^6qsM8@DIPkTT]ai&qwO%8R=c xF"1>AB5H0QGe(gikwlnrv 9r=M>?copu}%++8zHOQw}3[!%I'.47<DEKv\ddd=hnv}}#]-1FOIGP4UYZ[* 6 :(\2];cm7]6 77^ q3 O ob!* 5D9GDNek@q^x4|H z)k,k=:`{sz;|vOD %( <mN PPT#~]A &.\^yu i#&LX?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`bcdefghjklmnopsRoot Entry FJ ouData J1Table:qMWordDocument1&SummaryInformation(aDocumentSummaryInformation8iCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89qRoot Entry F֠EozData J1Table:qMWordDocument1&  !"#$%&'()*+,-./0123456789;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`bcdefghySummaryInformation(aDocumentSummaryInformation8xCompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q՜.+,D՜.+,D hp  UAMS7   Title4 $,