{_hϣ@dH@jX3.:mu!KL/T6,u{i3UA68߼v,ϱFbkM};w:5{z#~lU*vg*~VUsl[Vujnu-;hl[s6IkξLEs[L?;83ʶexCNP{;.5GZz- 𿴽uN~.+S-{lrݽ<:]'ҽ\?N-dRoL&-k%Nw sOGFlo#y|2:|aOQ-ld<Ŋh)G7[|y䍔)xck;xgyݛ7RcP7$ɿS~k䭞ZѰe?DRQ.>OOƒ$#m^lm^iA$羯w2 Z~0P/nYw(*W3l3g%ݳ-Lߎ 4_^rzB/\oo Igd0{!G?銢^ڧg+Z JOӤqi/:YN ^]Nn+­~|xuk_:_wl_^pcm?iZ'#o7,_]߻?$FF:p`O)37w]özA>9cI7c?W2HXl_GΥ<)XGr,KP;#*^|RY+@TnN9.l?rá<5>D)Osʡ߼iOwOs ߔ-iFWǧc#0}S_`ɽA<|,|͏ɄP ofiq/4᭾8%׏U:=+3}P-pj-m4oӷ s'N#)'z?rM3Z7 ދJ~q'gmQ|ar髜?se[]{JpQ{w|yo+kIEQ E.8P/{|Tvn'd𥞬x?G"r"fɵ/ z~)ɋ+-?R]W~Pm'D"N]:/5۹>OGc{qGað{苛󟰟gDkg{c[Xm"9>'u{{'guF֚]gؿL[cAU+*r<|g9ʩGJ2:uo 3~vwvU83P5\_ޫkG'k|q;Q {t|.`oϓG`dWWHgܶ}x./:{в/o_xxܡe_wvu/:]>po(ןsW{ 6`J'G~AbOQœ0v >W?tG{_Op;8Keݿq|'mHԓߋ'#UMOdA?\;WGsMVzO=ZgO^_WN tp:.mw] y[msL}{=׹'kOtKzTՉb:щ_F_ ըkWѺ8? n}?͘^Xۅ^z6)9tdXF?ipxعZaWOViLks߇๵ǛS\N&OEl\>e ~ziK؞Fl$ǧ~,GM83Et0{;->iムK [oÇw.ڻwvghk9o6?fܚ]?\u'0~Ӗ_OO asBWr&4j$8Γנ?O_o?t6&?]5Nju^*ןW{u<`9gG ezqZ48@ xpNt_m?{LݚGPߤKnP[W b?O:4󉿯\O?1L;9_x(;ǻȓo?zGrzv[KZ帆jX-1Cd>yɓ&?eoB'>Tly84N00n0B.LCgMh/,?WOɾ>[L[E#cxl|P7٠yJX98==_=xf$;Vԙ GĿuٓGP[N[_>ߴc򿉥׉}ipmqݩ~O'WJ8|z|Ӥ:8e3metfc{! 9m G=p۽odro7~N&`G??L<4v^cW Г]? ӳYOʕ{Fet:˂<󢳏 :i14>)޿ܕ]yLӃqb29Y6?l+?͵x9>W3Òv1>^ϬI+=̾\_Ǖg{z[phxz~/Ó7.GOSiʸ)(`M>nvxhQغ|z8tLÃxO?f+s!fO=ο^)ExIp6LԨ2/&GƸV籓&mdgf>xUqcQl9I9yē§>ǥaƍIX\щuzh vIlc˸br\*t7&zbxb\h?v/z^~)Ę{ܚ6<9ܶz2`x:-[5%d_|)?D3t>:Ҷb"fkyK[OQ+I2aY&/5~u%ic.~x?VP|3YWANVތ[16ͻ㸎ӛo闯>l-p|]uRɻ>l?m|yw%o\Y|Ƶoݼo OA_4_<4ۯO?iF3w?ɉt7_ˠ[2wi$~{W? $ZnwNvɩduj?yaTpyGQɶ"{,4qM3KNFNjv;G Z+gq`~}ef54_}%iPæ-=զ!}ί=T$]V/>Dzw5Mۇg̾wzq_v;-wm[a^bzcę~;;On-،k}*7otjrߓ uӓ9jKMOg *AF~dz縕d\oƒ&m(/2''u:{q|+ʤ汽rx@ihv5~_b.U~ٴ 8 &W˷y:wir?9t=45,<xh^lCm_;ǴcZ9nf2=J/0g龎W=:U~Jt[H$'i{|8øO>m7\OxB̰gmZg:xkҟ/O.ε=a=;3_Eml4n6j4h{`LՇ9qn:s L ^x}uzobƗ'ǃ/0?iO9mMN^/U4N&,"?_qbpѿ1Y|\Gwq⿅dw?R?X2<$x_(\<۽ȏGe.&5IIvi:)N 7́E_ 6/{npwpv7o62qIn?b 9~<.WgZX>3emq|Oneg{C;(Dmxv#yx|1J]]o%ro J|1\ϴ.>ϝo/;kGvB]*N^yCYe.'Me2wݩuKqs+q|<w˃^y^κ{ڷs<\i] q]\U6ڕA{|[hlOלT`zֵfPR睂{pN Þ}u+V* o/蓪#y*p/*Ƨ-R]QOgKZYVbEԗsk> ydl9vQl=LΕ:?定_>fݳQ?_쯽?-\M|~v)fޱWR)6.<;.ivjױZ"Q<Ȩgno6ow6n RUϲW[qwŋo/?,|vKljv{`][ji^Jcpd/γJOoۍ7۞جfWV}qh(oOvrԹݻ,UFp^i o_85 sԽQr7 ^dI,ծLk 󋻍o/S‹XP^X9;(ۧ}\+XM/r޶r]沅ԮsQ+A=uVxj%}'1iPǸ=U:ڠ2Jެ]߷]˶rq/2w_o/7rz)wgkʗ]+wÞnK7ǥ~AQbxQ:7ߊ_>jW_r| uvlnwGJmSmЬ`?9n;.f7ٗĶv}>흺6^)oX=.8T[+]֙}vֶ_t޻^Ώ_2-s evq[?`3'mΏܜ-&3#м(tFFa)JNXw.-SZj_gVu5;qoZq|nz{|>kۻ0ں;{QΝFe9/ϜW2k盩OwǾ2χ{ȸM~:# H2Ķ]KϾg~aAVՎO/ ~J\ovmsB<ߟxslSmxw{V_(M"Wv]Uɦ[W.sy}˫~joPfKZp$uJo[GG_\>e[m9>s~Taso;̦NRi'?=vt63J<7Zhb4RsgwݩP.j66/Jg[gS|{_.݃QNou(K_>oTp+k7wZK]SԚtӧұ޽8[>jUK`k?~xv>^*_ޜ)W•rzzsM4ʵ\ihvt?R;+ǟ^>m}LE\p=|xY~t}v_ToXt޼IlG )RacV|sv{{-9\Yi^ܛй\ᄐh[o/ًy\Y+]fNny˿7Ӿmڣ㏟snn ݹr߻LZƵѴ`QˌrVMFl?r}HY6\/vM{ł|hgӖ8es{ّׅ5t{v;r&];{~at۽}Vz;>n6M6:ko.sVvQ۾ΞR;+?;bRWtYwNjg/5J{֕SK%?RZiͩ Wg⦺g^m?MÖɥ>mׅAxƱ;nQdK/Υ]`P;s٭doA}q.s۝̛/c_,}=>5oհpZ*_Fh]KS]̼xq6:IZa\\A'[cq:~NѼ{ocGJu&υF~]VQJ(]5m4]nO??_:OsvM-t͖*lv/~ܦT1j~ّt}Tlגd,_},_r~~ 9wgo&_J_W4%є>*ͽVSlk~R<ԷGp=znޝ=}^Լ:pIƛGѩvpռN^lo,|VӲ6QMčఘ*wgOË~ŕwV8-$p !bRžA(]M]w>Ķt6JE`(ފ㳭 C&+Zl=+GoپH׏{c˵Vrg@((/;Ծ7ūAy~v\s뷛ʛg/AcΆqWP!^$LIfb8=ԧUvaͿAWǓB7.ǽ1=+`#&@KFAa: 13`0!Гf]O2O Iiø|}_ߍ &m:`\|r<.66uvǏgtm0 F0fDMO?dݏ{?X[\qLJϵ| j>?s?twp:~PAX,̤2<}tj(\0Ό뜉g scKM xiCם׉_hG||2 fVLnDM|Bs3LnY_$ZA2sy6;^A kS[ڇ1Ҥ&k3aXq;dcW< Í9]q_#}Q0$[zpUټa%wW3= 8o+#5?i"^xK}*hgrz'ؙD܇3aö8?8=9m;6H-}i[?|ubg_~~/u&N_?~!sm86\ȵg$ǡ)#q?y¿>3/+LNgT{XsϚMiKU{{4E/ǷO[o'W<\ ]|ɕkz*rg^n7  {쟁Iǭr:~P2>0xSvHw–Ĩ%3}xh2 L{~?Afʝ:?)s)?vZEM& O2Z6f{fMŹ Lh\<8֦Q>?$Hn[ӂ$5A<7$qMt6Wayf")Xgs'~Ny4r||taϋ2?GdO{;x8\V;ǯ艙O̩Oh[y-{r6w57clHΓQatz{x m&y8x|xʊSƧ|f|0]\gPʺ}6̇c!Ӎ֧ibSJzxy 3xAm7t/׉?-93f}s箙BCDϦ1YMwdÑ,J'vVS|l䟚+r_̠aRx?E?7;? ;otz?!M?ךj}a?$-d& Ǔ'X|_=`wU[9&AU]n9~799yC1hR Ň7n3oWk?(Xst yY{H=vw6<0v^Sǟf^RiǗOoMݨ/ͫ?Kon?GJ<n[_j!K2xzsstH?^%],$o//_/\WhO.7®IW{zL/u_G >(xGs?x+goU*?nF.?T"3x{Z?nzw[W7GzԿbO쬯 T!Q{zNCo jWhٖy_ڥzG1&wl'6lNѵf5kfQI郗8lYL.f'2"5b̖'%,R?yr,z*u\(ic4+jZU-u%q#t%eJ1ӳ\*H/^CJRZQu^^wfğg`% le0[zYXnD1n9G^"XM,г iFV7ҍ[.='cɪjܰN&gkNq-;>(A~30{SWt* *Rwbq, K' DT)UJX<reVh!Ѯ-?Ur ,FV1w-QvJ7{tiQxH\77W)#w/'ǟ>{q3 DsdXD'Z閗d--'C/Ņ@;Diąb*F@9'BV"L>J)Q$@X"i9?.! X +bx_/SsJVOS .zad3rb2jB,I&?V,H-XXhJi! L7-/VAj ,|t6/Kj^,Q!(WfZ7rrMO+:%2;$%33dsi[V6TJwZi~4@tUEWUH [6 =ZI3TQdEjrR)-"+ctei s2 (ɴѰLLrc7B4 )r7`X00ok-WUn d3r(,\ʊb!H1"a:7DhD -45;;Mxf"A~IT?8N1TvI.$l^s܎0{۔n T^K݇LrbqamA'B/ѰVdXVҽ" k_!ɒF?D ҖV-j!P @ 憾Eaj*^jiϩy̾ Xjš$Rm(H+SB@%݁Х|ƫ2bb[[qG%/0[ljZyѰG4(cZ (o@V3-J\Aْrn[lmŭT՞kHyFca4KG4'װJk7L/My:M`Eu5DOko 1 `%ZM;9'Aʋ¸D!Grjz'IU JY KH^ &|4\l5w5*A Aͷ+v4GdEjrRY㯉DclZ\FJ|UkSQ,(Ѷo~1Es)D[\ geh W _1I#@:GRzY b1vb@,eeRZ\짺kCJMu2"hFs!fqa~)/ ;YY2I zEꃚ\TAN ^ bWK{NMͫfYE1>֛ooۺJY +s!{Mp:vFךT9-.%J=[=6H G׺J(6?켷QjnM1 {!c>:DifK/Eω̯~d|_R7x_>S M!ڐSUjsڊzoiMלJ[EIkU@8eɜdŦ0f@1 nmXۡc٠ߵn;F=)TTqRhEpaʺa80%Śr@+_ s)q@F#bV6?j8+E%uDž|JApBW t麺MxKm`il-\Sŷta#c"}ى/@Ť>ֵF^-Ujh'#?nу 0$xaɩŘ` lHV3"dzҺ~9=UvaGp1.Dh_+if^zi8 'U$.ϋ Ah}A,0h@^OlIT*-x d QX5 @>-e{F(_uDЍd;ߛ| %|I%Ůtcuz Vt?p6\|l!k!vD#j紃G KWRR?yV3Ufs^VzztCcC@4 z A xɜG0 \kHAMXHr"ma,^ibw1rtT%*=bWK{NMͫfE/OiY&\k-1ITnGӊ\Υ:h@HI QĔP ldt0p.DeNI@+@L(20;ng=.7ӺٚS"5!6&?z0-`V[/ӏcL&.eM3yO²(̯ua=PLU ҆$':7jūRJX zhy.uݷzY覤 Hd l" Ridxs:cлrQ,"g}6'VzT*RDyaVzwg`$U^73Hfgh+F8(d+ى{N3W7Runu 1p:Sh5:iE{*DkBVr/9L/՘1+Eꃚ\TAʉBsV)5, _a.D5\]$=XWVt!kB,SA:cW겐(kWUbsi,f.^+9)檙'me&@$+,C@+Me$tGp W' =CE kHcvYqjs X ٱj6am4An.k^lϴZBbPHf*1NvF*LNJ(b {mĂ1 V$&ى'VzT*RLxfC偐x MIlM4ṕ3Xh B0H@jj;kj*jnb̦xns')%%IݶkY@ѭ"k< 2FZoT:m\A~R@oltSQ1z @PB63k4 pf9SJ bd&ulezY *"q/Xdc'xzo;# @\ V̸{͉qABv˟ߎ~m+30"猸:,ʥJ+W+ɇQ8$/ ܈XTnڍn NT2Xx Ck:aI&X ݆io2lj# LI8-grf=]'@vX #`%5YL.f&Zf ,1l{2KȪ+yQJH"  ]=||HlZIm1 "cZTnڍn ?[O ! !meӋVKH }cr_ č1p:ShWfe't~8vZ],eEmny fݒGQ<һ SjFCXFgXͤ3M8i@"Vc-uCKj|tTV+l/vN@"4X0ij^:ռ(ƇEmb 5G/_S2fYnT,TtaM֜0A"Y (if^zB.-.MeD!K&vdYq\{{NlL`U~[$?p*µCנߵn;F=)TTa-:vFךTՄ" $F cD'q]J ̞ݴJ}k9f&اE'u9nhtX `&띜Ō[l/H1 `ܸ-\!X Qԭ 0NjWo󽎕US"(@lw)*.4VC1 "N"hh˶RiGgF-$f>*eޙ}ĕbEV8 7ءk/ DhD p-7lQB4=!h&6C c!Iu\ױR4@JV3[mr@@ȍMdEjrR\^jə?]qB/κZZ5D$"iql^]f)w{9k'/IUxzMpzɎ dqawqWZLwNoB&V7<9-[lekril-AN Yr*B7guszsmX]]vfD!QtRSVFGdJ *!?%+UŸUj7 =;Mpܭp&G0wiJiMnT;%i[rMYZ ++2"h5'p?mz%LE, k3dt=2< |`UkWClGmk Imifw}wN=-rYo^H4i[3؟T!V F.MSWT6I,yX+K|8c󿖖ɉgG b!{(d3ryJa@gˇ]`oI`E;uF@ёh9\Ž)yZZHjNcaѽâLA p$ə@%d6U 2"5b~1"-ZjXC rjVmvf.Hnv#0Ɛ5Y$ybIֿm(XzYWG.#¤{%' ILAZhH/uI%)KA-朑=K$DA`XFU-Hȩ呈DvV{K'O~6yMɕŜyS+4Dr{@ @rbDly9p~jE!XgEm< ZXl?% [>*.]*+ V"XxceѮ'GHm8 h׷ҦYG:Զ6V2X ia,a?A]bqJhZ:޳*:AސąLE=^ V,-H*} BC04R(|%g jAka6Ur"k|@)NC \lVC`'OJNds @JLg+)@Z9jV)?[zsyf\(yb5k%^WxI3, "㡁 BZR72913eyC/y#B,1hwjjèTMAHAMX Pjiϩy̾ KQ#T@vZe!XR&s%ed <3v Y5!g&VMp=d(@$Aِ3!๫:Rv#OU`\[NڐAxm)iI7V:* fa(ϯQSfT;5DTj IV9) h?R2ٮb b!ѽm7WdB.v)Vv;ߦwW7.b]l$0\"c3=yMZO \k֩3֬rͬ&3. b!J\ߪ&띜Ō ˲X (`%wA~=U]+]н>wO_Rpjkp;;)dET$Q)<3GN+^UszSi굛v!6y ;BKoz|5YRr;r:3t!]oWr.(}m cRYQ(if^z,EAC}Bٖ@*`n#DBYΈB8mٕYM, L@APCk: cLBxVcD%, dr5-7_o f@irR`eZJ p zfrڍ']7亮[ѓߔjiP츝q lHqf_3ɲ)@$B4=St9xgg{!afYjzg?gI ȋѴ[b,YVUd_I>U`5%zZf$TQ$i:ibǽ&띜ŌU@來R:M4^Q!Sy&A@MH0cVtoQ=m9F|{< z6Ckؓ& DT9gŦҞSS󪡙}ANF)DQ\Mˍ׃]X`H9~YmiS+݊"@ BV>[үn#@ZyKvx@ lvEqZB %ЫC7VUkj7)"]XbJU|մ5@ŧՙDu]5A+K!$z7~Rn˥~Er:vFךT9fe'iE$K&X;BKp=lU(@UthAaQ>K*sBMp'yAXû3ndƶeSk=zZi8ZSrzɳVsKmh!6=Zsjj^54/(,NIŅI޴(tL= 5s5(6@kh&tU*{mol>JFq^Wř V$ _CI6ѽӚ 1ac'B;iT}d3 Bѳɐ#qfkBkat:H*䮜*iYϦŅGfXhᚩnf,"%j)jy riZZ$uIUk*~ +%@R+0="hP >As?@l)۸NoH tZ@$":J Ŏ`\=[$F@ \"mE·@Ȃl BVZjGV*fmϊ;k[-Gely#.QB6d*#Dubbd(JԩFE66(T䊥 ry>,e$JX@f'cXNC,p-TfCwԈK:<9 j*X@ئ9F&)EK/v{Լjhf߿1;LO%i@Ȯw`]6n8@qtqt]K\a5d_XEM;9'A)⫸e6R=9A_.ƴ<f~P"˩\%Ax]Qj [ѳC zө-4)m% Tt@qBSmgtYMYM՜(̴1#[B\Ք7rb<4X/K=AΦΕT/jFS~k;;qCk:~qp\@D(z$Yٔ29RD};h+n^C7x|yj/m 4ؐ`?ѷєv=wf҂.tV;{xJ֫Ta&:A!pkr^˖oLVT(WQWD'mS*]7nE`H XMFnR)˰UL"(j孥pZ]Bp{okTZ^\VRs_kKSQ+Wә+1]Wć?~9>֩3֬rͬ&H z \AFQ&W,Us~@lqlkǐpjR'wK)f d%eR=Qdaa̠OkhڵADiFYQd}^ tx/z'gv1#JS! h`ᢡYI3둲_/:vZ|o rIt)!{X@r5[fGsvUՊ Qt"a%'Q\o^_8mhc*Xipa"DS[ia{L%V3WgL<Qm"0nW O}ta;:DS Cf*@m ^y#ՓA[ʍz-[q3zۣ#K3x#=%+U XgձMC'N0n7wkD DOF3P%aq0^z<;X@T n{bD0= hJ-@tMo{R6ݹy!ae{rl 5\ƅ{{C zf DhAG!B@>`5Nѵf5kf5AV0(T䊥 rNZΡ`KƢ\d~/2 O 1^b!vǼF GN8@,̀)(UŌvEn;UFWHnO5ˊG2d?ӈ kzY r>/.t$ "h; \dG b[`5wjUoǛz<=^Zhftu/'j[r "ݴnXUpan @7yLm8?`;qAQf:%kb._өxIt zHl9~1bWK{NMͫf [bf5YL.fLE"TT]kVSfV̴* @k;:d],~hJi-"*[PjZ-ov&}+ ^eP圊zZ?'˅YmsUv{;ؐB4BdEa@IbaT93>Y(}x~k]{^-UrٳMtӓ.~Yl9^vnzv,ty/ݗъzGoyKJ( "V8jEMF'eWDWAΊV 0R<;JXI2mjHzRUDfa<3 X4DP bWK{NMͫftJ Y;0 {mUⱘiY'A*!B^Ř%@؄z}PANs:+?ią5+RR6 z7(ƇAo}z@EVBK+x'2WDWM;9'̳[@DZ bF5%`%Fj4:-: X"ayV5yW˖XC"YğB WFiR͊?@ȝ5ד: &HŘ& \JO("# A Eꃚ\qZ~#0Koia&% 3Kr0,3ZZ5ڸ0!8:zeY+b+cHXĠ4nmwaFF\ mmſu;sVYwkqU-e~'+ZL@1 hwiޙ2Nߑvђfex缋BKCs3F߇^-95568@%UKVnq>@h+jAFULV:]ܴdjeY9!9k1;cj-B9}kH(DaֈZLN/Da),5{mU,_Nu{ Tߎn-njX1P$JXY EݫPpE X)p߽7UF/g_~ݾn.nߒbň{M׽eӯTVB*|C;rJ2% PDG^^,i 4vDFzOxջV:77!py吷Wި+xtjF~AI00K/S^,dMtIqZ˒BBzFi ("ޝx3MI:0.([wIV o0୵O7wM]mBmLE{:vݔ߱=x``ۤo7ow>y`O60ųY vSgxU5Tѵx ~nJpm`+j:@n<$BD`, |;Nl+l4ZmEX.oǍڢ4tٷ[>ik6"J9Ƈ@n/d1 pESX7G6`WZl< BO(||sq/֫4.>>[.T*'r|0"RCOug5 @e:>)9瀼GwGol#=.l aP97~R?_tnZcR{Q0D@%rA6;a%WroBO[ vqKiӹH@Ftˋ(˗b}<\̒y|0Nd"-U,E籦B+YOJu ur6ZY%NbV/';A= 96upZy< Ep87Ȫs/z9o{O0O-fI#K'^g%WAՔ,PDAo&[<: o%MLkQoDl6Z@Kd$ `q4WV4Z011|RŮhܞrJNeBn~zYbQ"pە{bO 9G:/Ers;7NWW]w;ͮgAexe1Gٴ %HETuj:Kgӭx雲q|<7~R?_tFkz3 vpKv7id댢vW bhA*ك-jx7k7bC=28ot128#%rLz\ #+q%am4ڵDWOEV08*dkxHǤD|ݔni5yFPDEϟ?<~Wr'@ѽUxCtqGZaxpSJg޻ɃաK8 :x_BNuxZo KqxR,=H,x|7ݵ@Gr8R`r,@M6u3fjw֊Fog`ׯ8ʳrZٽw+N#>_aܟo@nu "a#f]b?WcA/]Pow%(Syz 8R<[fWjX]ue0Zi2N[IeF.= w??0: esOf^my~8[۝!T h7'i%mߟm:|VۢP-Gi]Y%r&,tzQ\f3 nkat h`, xsg2KNۏka9Z+m;jٯw.i O +| s1(w֋ pB˧Vw74Cy8|ݨ(= ZQ2Z6)]5*t|wArȗkk٧WZ- &xMn?u4௯W_K߿ZUه/?tP@anx7GeV AKsyW @] p(B_j&@EYehӟLwݶ 2șz7EAվn.JuvSƂܟC1|y~*Wujs(itJwaw7NWW]w;ͮg/\<{@nM)gP8Y:{dЛҨ. k=2zNc8]4Ywۅ@AQҿvh3ۋ\l}|?|oǸs$&d3^7h6vg;+- l#U櫫~|;׃VXvpsrvk_˥v* Fn|~ITjfqW8Ǜnr`WpX]kZ̳nh '^ 5,acղׂPza *v:9N3^6:gI+EkێgeW_66ۤ}\6wgnOj. w o31(P/H_cժ۾n.sT@>QPt\( _q*rIֺڈˤmGlz> :,]wWnIEUnѽT(tх{")U,8jKX7S_AЕQҿvͰA/R#Js mt6uP@f6B#7R5-^͢_u(z_n/d1 ȗ\gx\I~(שGlfN/ *rIֺڄ gץ/˟<ޖWYtL}Jd\}ٷWA;QP@iӹj_RY/-ӊ;IO@s12Ǜnr͠kA>f%`BޮKxgqlW./֭vneIRQҿvOnɕyvǂz_@] A74&zEB ;o%Զ^yaNV2a~x5놼]ʕm{X4qtwSy-Yju{\ _EZA_{!RN#ʿ-Gi]Iɠ O}_+k!w#=H Vt]U4QҿvrPH ZktZ 8?O?lhtܟѿP3}s:;iew7x .r6t}sm U->8)/>bh8`Oh?j,ӋIkxj.YppԨ/nEp_Pv< 7wșG1谞a{|i"YYAή+r߮kmz~R;Oj?$X_4z%7<:ӹGnK/_WqDd<ҏᤜ|5Z8-9(d;6u}H{7'*]5m㫯|_N*do\.Noz}w%~J ~UÒݼBG3CCSNL(Ysw@n$0oUM/͚Sș.ۃf=|Ql 8m6Z{mYق-@<ofO|Նf>{9n#tGn{;#v y%h:}q-jd&ڜLgOպkq8pz>xsI jҺ/gge;Ae:e4oWrv]LlS_ao9]갵w; C8[s [ *KBJ>-:?+ pOߚ oB(,]F՛$ a|׿~-&ap!Wlv?jDZֹ`8Y4tuFQr4U oNOUO"T1h<]=*ƣd?5cig PDw (T4[\yaƷ_?Kg_]˛ c(qFgӸ\Ynfj^.A+vܨ-I#OǛ}Y/dv=|VnB(g> e,brL kS1#fnl\Zя<=b{\/˫eQiGOʳ7nƫU*i}-vz}z/mϟom']NuH7 `@>JQc1^LZóUw1)1'pֺ˽(>YuQgkU8iӃ0d'jw/-7{r2* eMWt-O'xMn?uC:a)@=l q|ݼTr<{1,_d'&<iItzyaݍʐgZ v";XJ\Uǻbvq=}W?_}Ͽ拯rRٷzz:8(O'Gq;kE] CG% u$ \]}%]\ݞ-]Djh|^6M﷭`sz9Xfb~ЏvKa /[ E~((|;Nl@Thn  !O$ՆG2~Ȯ > 7"P:7kUW ,.|Y~W'rG|zU΢b] xK՛ S3Mh`\nc&:+Z+jmTٵ.Gf,@!iySy{[U {7>_pgFD7",Y2_xt7ҙ(K%5+4Tvh4}|*O'Gq;kEAw,Ž'AQ6 +v.4.W6񮵛^d[AFmHQ}:ۭzQzhI| A̒]eu闭vIpdTN!c(1u: 7m1oJ/S^-tijBޒG pc0x^ GO<[fW7vԐRI=cG |ivPD(xVƣd}ݮ]'E'hv#ɦcay+zu<ߺkq|!H\z. wNOxYhu2]i\ɪ GޣelMc*f:Z]7WW_K߿Z@!x\P_.I'%#m )DIbX^3R_TEH~ٵQ9ϲZ7\'VL,J*c?<)݈ +b"4TaX^Uf')'Gq;kE?v8y FO4tuFQr4ap^$brA:v画ePbyU]ԚhA*I_uY?,?dOit'o)=+vb?/:A_j$oޛIE$ wѫ|2FOS٧z& 2N( lXVp{S _7vLc( i}}vJ 0ooS 9{vU L فIA(d$O>b:\ùpv7id댢*hJ oץ/Y<[N,.`1ǃ,r]-T_}bױFR2oeul $'×j!gOTh՝W/hxTwGݨTj68_Ԗ{?ZH/[ J.h͈s"E8Rei}cW8@zϯEƻhvyp9\'~f0<)otxlz& ZժD_Re3wUmb5vv`-8`1_e< k]Br,zp8΃ۃd08lfݞ]#[!'%]pU?QP@oul=P@Y] {^ g7B) p0 b0х^␿4\ _o.eފ7w#cxt|% ģlS[`Ty2ExA*@]vr3a|ݯFojÛ Qurf5+ - 4'cMW|(d$vb?/:A{XdB _(_ kk!gNO 8ε|7ۏc?&ypi5fnl\ZQЬ1})!nE| ?̲4<9°|]2(RɅ, j#?զUmObO@4tuFQr40߼?!|ݻnv;j۵(GƗ$@ON!gz&|s,U SP@%ݒ(M"ZoZ~Hɪh%b'7x0~[*4z{|Qu@XCnJJ4˫$":ƣdNj; ˿/U՗//. _~hy? & B!oɨȸ.hZNxM0Kft*<;U9r P8:r9ӌ8R2WjN2mgt7>%(˗ ʲ8-:Φqy0yɱ@8[sq|M^?)oJ7J ȗ;pojo^(v]*Buzoj\VfGyV4g*NhI#K'^g%W?])b7IMi\d^^ 8;(`q4WV{9h0]K($}I]x̵s 4n!u _0[rW Óߔbgi2(/e@gxdxgq9]'+?Y,Q)ySPDɪ]4];#u oץ4\$g2!<Z?ߎ*vɩ24ZYUmة^lԾA%ƋUuQkv O!E,p$#I#K'^g%WAU E 8b G1|9xlx݌ٸڝUkd##ǵo۵~^# Ȟ0w% r,$ ǘ;2 8Re}][ި_K ٧.NS#vPDqOBP<1ÐA/]ЪuƒM-K{/}UtqMdWx4Qq4gj_u\ G"Q#]5vu(0%xI#K'^g%WA֕y. ^U՗//G1 Qp? Ghp 揄j(gNL"xzaU'/~7n <$ 3< %})ϸ)*W&>kt+*Ӈêrqg0;}W/mϟomQ:\nN:5;ț9 @&xMn?u4;S cKU\Mi$DڰSL٨}5ݍ֯ܺ'OW(@K/_Hx*?iQ|r2ƃlXEgӸDlno.Q= p$[r6Oy{Ɨ<.x,JJ5䯒ɾmMWIiHh0W0ٌ8Y+ ZOU/P|IF@~ު/7=z[1_b%u< P :U4Ѡ٘ pr4tuFQrݷ+Cޒ,~-sxVcAlfFMZ^޷5++F]Ov'(Y3PyӿynHy+Jri.Ƒx@;gS?)C@,O\l18RL VoeY?ھQ}ݮ]'E'-g+]e< QҿvZxx^eT[ݪqݔJ?Gj)^\ΓyY=N.n|!BSMl3M,y۵T_O1Roo/Is>Hs/sR*n&(ΉxTA̒\,.s}7__׫ydWŲ|6] .Q:WT:4L"-U4n.ٮ> ’2$d u @U&Y-z]}R>~˯ٗ|w~by?[@hG>ٌ8Y+ Zƛ#8C]'qlq6@񜖃}ݮ]'E'hv{ap/",?.NY9-< 䇫{ o6 Ogxqpd$QGtQr%TNlnNO;@*e]feo120 $L(om ߄8Jh5WCޮM__.o*x%(?a~q\*iO|{\I[QӍ <)ۥO3[no۵~y ca(qFgӸ\Ynfj^.ǹ(qh$>ofOlOZ"w|Rr9?|7dЉ@_PvEk38;w+8JWY 8tAޒQ98<۪7Iqz\ ׳OQҿvރ͵5pk!|3nJ/S^ͣY2(M\$qh$X1!Hvrru6-eoҿ>]ϢEP d7[/4ZP@?N۟JQͦҋv,WlfKȝy.ENjrZD|&gaip-CKƷCB f4.y=YI1[ qK>7~R?_tVڇ*6vzq7N;^xKB3u 7ސ٧x݌ٸڝm〢`ϧz& Z޻οޭ~T0{ܐ7ܐٰ%NOjipP@ׇE]_Y|dW, _1fO!g7[Nw&Ys8Oռ9>,}ePo4?junCJy2E:[-&ݓلÿ<ݽKǝph2JAh% P@A޴O'H8TbyU]Ԛ|Z~8.țë]Gzy|Ѓm;llkI| zj 9{x1u:?)9|д7n.Q{1ntgeqv֐ʫM|^Oi|K]5j͒V|~9-<Ŕ{H.Fpz1i V:{l7%C^i?B]WB_:L ^%G {r]%8MV7_Γ|OφvQ]t]+с|]Wv}u>n_nN_U|g[>E٭u/ٴo>$#KVf]OOa(8ε9٧o-a0^:0|Q4:awQ]4d3^7h6vg9nڐkMW[K֛5Ͳ+ OJeߐ7}h3ѐV-]l"OJec o.yw?Oյ颐=Jf{bx}^L ,6ڱ<@Ty 'xMn?uӟ#~]~VNVh8K"8hHi#) <{kY7 +{r)#~-lNx׫8y0ٌ8Y+ ZjhPDj R2/aw:-'Uן?7~&,tzQ\N-<{6{'>UWKe@ @܆٪52;șy?Y?XV.(uxQ9J(+<.]>BڠiaMkgt~R*(}(bFjˆ(M 4d$sTn3clfNr [jo\\?jN*W(.vo|ܨRU.Wl1Hd2ȗ GVqT_|ݾn.4{a|ry >pwܞfSGc @VV7x PHqcx~fYF`_ ٵrA}7T;)T}yBOO<]cY5ZUΦͨ[jU1m(;i|p,(x4Ei]Ihd8A^) 3e8@ k Qmv-zN TGq}Wo٦>ٷ6ݫ%p~,]?4x4MFU-@]kPLwKv7id댢*huao۵~υ xQҿv?|?x't|"8v_E$Y gɼNGMAnQ2|;Nlpr3Vmr!rv]ގE#iDxo6E}~GX=|!^BOjǺ<Un/d1 x.IպCSǗ.4i7j9ײa\/j罸q(# {5gPO+(/g_~ݾn.ZG7{kᦶ˸ :-O~~3hua04E#uQ: 𤔌 xdQkw6+@t1up1 J.hu[>PD7/-o?_\LYMY<[N,Qܕ{ݤN3mn' û|% %jfWˤ.Pp6eZۮfM}\/@Hץ1e}эow8rM2u"R5΢q,8b (f K9@!UtlI6> !|}CA\VxJ`xG (^ Q A[9؍%e=yk.rzP r7Ű ZPyo/"T _qcx~fYF`_$U4^-UUaXDFouOj&wV;/?n o?{npS1tUkǃ(-Fٛuˠϓ*, G[vVtQ :QK8@ԩ{uA~%waI)|YYrvhhʨq;gY<(QҿvA q1.a0lfݾڡCW]UNty>i]f":@>|zUBoH:~h S 3ŃI|ciP@iS!g?NJV\n |% yY4Nn;eT8鍓Eo뒬h[L 8,@nv{Q!u$ (7cƋE9lM˃h:EK7Mwwût:}q)%rPY f{zjͅ%>bP," s=8wΛ8sPЮUCW<=5trOEnIEɕ2x?T glkI|ѹs'voR/ xHE Ys$cj08ƇJFb%HV8 *q.]t}VH#^@=._\vp=vЉnMfQP@ײ hHh0aSf}9ZpY=M`GѮ r_:U=l!8ub<.giPݵ{UwFxR];,Wfz/Z礤o@`d]zV>(to>Yad@! ,RA@&{fwomƿ?F4(";'ȼ5ѯsxߵL1~&xMn?uþPOU @nJ?ό *zzLgZ_h 7!JTMVWɸuv>퓤~wRto{r޷MlMo(͒hZqTpB@8[z'/I'@A,i\En5t1kaT+a8+7Why< Ӻy*>@ U3zx@G7ԴGHd$r]d3^7h6vg(h׫ '`MW~|to&s#+W&;AQҿvA q1.a'j;\TW݋}^ F9Zj!/U՗//((| UF|\M р|I%Ei]zOު` !r0A^_hPHޫX,< IT,v4\Ⱦ(S-8ˁn]x*h-Fd]UK2Wpt pg<>(ϟ@|zQYZ 6ыx݌ٸڝlcuq[] W@p,Gty1O GPک)p4dP@2j~*zm5wf7OnIEUЪwÇITZ-h-hOdi0ZY.@qbp1\۫ECR!l~9쪼 4Zq4(MBD×(o z3|!Pqk ^qxq&AH{ʕAkvIf-+]o5E+h0/޾ĒBn›TOIs?bOiӃn^#} xQ9x8p9{yST&׻0x렧8v:恜>l[7z6ܔf,#=X]d5-xx @'C, _7OZx4#UillkI|ѹ]5B>Q\ Px&t=VoVqF2 .jykS?_V-|I2{M7.GI5~Q~ٷ/ٟ??|7斵Eq9(󯻡?mݤN3ۭvv]8HH9)U|^G| _ûn(r@YUyA/:fXzoÒ/|Ò%=wKFX(x]yՋ|6 Ö09AB _D7axR*Q98|kҐOz\= n|0]c(w&aSíM|SD`\mt6oqhnP _BPofO ۽͑S H7BP;~ÑJk 5T9.ޚ$@vSIZy4^ꋋYw637eyy6kGab=mN'_l! |E|eq pL&@8[9^\zݔF Kjۉvٺ?.AXU.|Y%$oi2EZ*e(ϵ?,I=tO}on;l !{!LQj qvk7nJ?5q8-x\WrИ 0"f.OĘ]Tˆ=ϩaۑVk * w @|:ٌ8Y+iEHJ}[7[X P@A _tQ- r9Nv,rݞ/Y{zqy޺2jy%ǐ^ۯP W_M~~3hjaS* $<6ϐy4xf]ONnu]^,r ,.GvI4>2YdJQ[4FT7vk^'ivՕy;x[{'Tܽ_k^"nNzmP즳nN_U|g[>ysڴOzMQH&@1*Gx\WWβ-NI%ku+jfrZ֧?-kux0kE9w՚7i{vcGt*3gy5/ww-ər oo~31 T}zЦ酮3̚~t tA5[@zQ |njԚ%rp5ZY-(]\ݞ-]Djh[{k\6M﷭`rv &G 'FwapPlnB oץU4xz&߼}NrMVu{۵:ߍr =sXD`\mt6x*l4Zm˅s|vܨ-I#OǛ}Y/ڮvs^NJ<n\2Ks|ݿ֫vSzW6Q?Lߖxa9o4ݱ|p PL~mr9odU{> ,m!gp%,N4l*@<7zrQҿv]p|*0vzQMY::(}d(R9gM܏\lhmIxx1 8)a]{N (h~ԶmqvYKdzjk6tSҤ(Um{1wS4$1KflWŸ9[eO8n/g_~݃&Z NE,/}kY{|9(-xx>yn=<)U.G`5l x\rX#2*NWhlkI| ڝfxuַ,"Ax\VM+W+u:ofObW _OJ 5@x)n/d1xܶSs]*ߔ~*J*)d5,acղTΫ޶UI(#_P8zHh{>R\9ky{\QrOHP_4gY+N|kRvb?/:A ݂)>N"y+Ax\ץr2WL _w0lfj P@_@<+Շkn- C w"r2/ۍpd$G8V4tuFQrF!|{ųevuO1O XtkφjiEq2h5:a?WPo4OU ~#EwۍFv/T OB%YW@σTv(_ kݭkb s1'[@䮒h5(S!Z={!x\f]ON6ox&xMn?uy}߼ޯln_|\\֙ch"z*# (àMY::(w }ϯ??bSw??X5܏{*@1'MjWzgo/'[wx?oC*٨fjw.BOgMvPlG:!˯_~ ɪNJd$Qgb8p ]":+g_ܶ=>J$ [=gܶvۙ@ qQ7Y"KN=*ŒJyq(p]g[0Z2Y w;sg4\?g22W;4ūq+^bAUiPMԧOOGJΗ\(﹡1$q<E]efw:* ,(`#ezDhE }:EjN@{l1|CJ;'I*ݕO'HnW*3@OH?m-'1յUΨ[ɹ]CHw  tò+,NSK|jNM 0HH_jm]w3u7UTDg]M aU\jhiGIZh!Bsa&?QqBeZv@ '#}-\ݠ' ۇZ_Ic4qXӨZqU <qQFA5'8K'2lr}[a@Zm J@K2<[^g0.d϶ϟz(eT7eNy{Y^B77yX[D M΢f~o3tۛȖIcE,z3;nhJ,д>mDW hNd%@ѩpA}: ۍ(Gȟ>1oҟ4_;uSc5L;Ÿ{2,FIf՛43ʦ@'Zhk9>fƸpךJ7 %~Lb ̗8V+oQ5lG.kzaf`LֱMaddgdgpTuH$#x,W0i hSnǾQݔQ^d\X!m8^ͣZt]js211W_3.3AjGcT@ $(@dQ:mNtnpf@M{[K(J0 NQ⢌Ƴ@ݽ"\AE :j R;\0Olg<ѝF^=;@/fi,yfҟ4 ѡK;ϙ IJȞJ:-8iY̫SNI2tanN @v,]3U@: uFhѯU:n]M-wi< ]<\@ Q-ga'(]fv.*(q)Kwh>VE:4k ' R25 MT겉XeQN <<7a"1}(^'fNer9ZI2=C@Nxɞvܴ~ĕ! NQ<'UDf*8S7Y%d%lk9>fƸpӵ*R+D K|0xFgc@m<|w. -dJh}Zgf]fnύt$ rfMșh5qRrF ZPhJF8*idW[ws? -TMW5V{Rh(i} %?Ǿѥ;*{5d/̈^o7FN~ .|& 9l=zd㴷MR]tiYvn's2W#\@ӵޓAL+ fIכفp K Z9ƀt̛%}*İ5qog"OjiNk,>G8}rCvu]LGLԄWo퇯>gp @LsC} %~Lb ڙ/gq\VޢHdC /)vd *-%ZѼN NKF@Mr 7n-֖$rKB˂rb۵;+y÷bBD ,GvQT7 M" ׀@dFh|Klѵƪz֙Ys ŚOhz`S/ i:)a"{B2i(%]of5@+%gh!4> Q$;f8vh.Ll-'p Sgݵ֩9d 8:mbM+ H$;4g)<6Iuq9ǝLrl'#L =>n>}m7;uF<ҺkC .R# ,m`B<H7i Kcb%$<0trd{}<4WU$@!,?ap0պwJC h@ pidak_3.3Ak$3EH㍳eXQ0Kk 96:=qMCh!Ʋl?=D0Qݔ9SL NZ^=˼b@קWצN0[薛^aiZ_IcU}H56$%dh(u?@; d{CC9tFn&|@.jy^'ᘦvB˂rb/=8&pw '[rrMOwo5u[{Si#Zzc4,{${I(g ONsQ- @6F'2<7ʫWjXy_uQx Ҙr[q63ƅ+,:i}UHYv }p.qAgpF) FO[¡7 x"\܎11=ӟ/Oha#Y<'~:-t÷;7  љcG Wb)1Zϣ^08mT '#}-\Ӻ_ݎw925&`{.C' @h2ĝ&u#6`del[='٩OZڧk@GQhv߮'۽ۯ}߿?|]>0bO*_z>HOh%wFŠ na/e+ E_3.3Aۻ"hl9Fv:MnG@^ضr&\wo.9\pi7yXP<)bdt0 4 N iΘk9}3vLu104_tCi@+2_65< kؓrylԵ,{Z%Naףը2 յnyѶ͘&H^IPm뙿Ie  6ltiL }AnBq0"pYIj0P8GfDK/Ʒkzڽk Mӈ8NQWfj4Yn{F戻4hgHv˚Z襚-ƊYfv {gVL8g*)6-t( .Mܻ5Lf ]ϻk|i@0HH_ x*2^[p{t^@6n# !8OalynZjdl] M94m ppii8dakk4M}xcۇI@QwݤzgQi.EL g{ߴv +@6&.3qTuU1 x(m"A* [6DLU$y Ʉۺ4WI7jaBXiD,}:,[$\؎rS/ i:)-t1mttE>8 !!O|y9,Wvʍސ<q\@;}]lg5z+[8 A,6FiL }1 `hb7p2i(%]of~?DR (Qݔ9KutҘhtAU]XSy>o3tۛW̬qnk[ڵW VNjk᪗^{x= ȌhpmGγ 3 e.|̾ڸqx t?^0¨T<-‰ZA^Q^?x X\Հ1dO@.RI`:tH N.x:C/MX7ʈhrq -3JgRccuMAB6$JWY,n\ ]ϻk]ti̺ܞFaz*OL+ fIכ+Ľ-5q{ Ib4dhXYIS8dmi@ ]߿^&`ڿ8ɩslK5j< &KNms:.u 4#$\tٴ8^t_JiL }D]63"GB>5P<3).J%:۲jB@ٻ.$yNJD}x&cGsjXyvQdD&Bڦ֙Ys 5qǴ$>3?Dj6 uwQEٍK!W0+jUXH-(G/&*o[TWy֛e18#J~-_,uZՕ8J1/Rm 6,`£mt÷;8w&Q8i^MM^iV2ۑ(zĽL@}q qo-JL0S30r˦02GdFh|K]+@8d?_ZFuS}2Ln<:]F/Q0ˠ.JQhW?1gLblN8BBE4hߚA{۷wjH\@l4V̒7& '#}-\bd8ӧ(< ̺ܞFtK_Zt{7&8\/ 818CF;E)E_ar Н^l@EF fcoJpY $;:z>{0D@넫^RV{l3̇"3?F[µzx\9\8@..`ZE}elC[<:%q;bu?kM>F@q~2Nik622߯nXjtqmInΗd2i(%]of5lMl-'p]G?)hO*AUr$:m<0<_h{}c\pv=8xIi@ 7-6e_hǺL@l/  dzڇ&iI櫾2ͫŇ5To 2._N&g]2_ꤥ1|]_+'!OXԻC94_gp H/aS <:ԨAlM_}*ww\+7,w8d^+]ޏx?޻h"-iھ͗> ۯa<%(KhM7|'<]yaB [hfuzaf`LֱMad1x@9_p22xa-YkS7+u@HYDךYG_y8pVgQ8t&VFm:@+߯ekq 7}ofQP` H9{pf`. tRw]#/N*_;z{+07%>. W专r[X@;uDvMV4->yr~^9u ju=7 MUB~IޝQ KBr˥gi׊rH93.ٴnL'3m4{*o;1jN+g;VB4 r0I1Mny8dW=e1r\=㚈rт,BZLiI_QXju=7ҍp&оrD_%QQ_ D@j. ,U Zh橗5 r}͌q ^bKɳ'U7D+ 0! ,Ǥ,Vp @>{qZyBSw*1L&˭c/qr ihϮ`Wc6O_h^E~rN/8?p4hEQԸKEslĮzӺ7EdMh̆<^:F@ .7$vi7d  @͌hp]W'dUd"\4BpgL3,fyꫫ]'h'Od}dKcb#8݄zKv 0F㴟Y_QoNE1̶,^,@! 2̺ܞFx]SVeXQ0Khi9FqQFAp=1L E.d;%UVUTߛ)Sb?kat]~|]Ҵz[S/WԷ?텥,AU_eTeF&](4*Edx:qeܚIgpZ!b]MtU57)؝؟GYPZ E)o1ˢo cuZ}&'@HxIXYiϮ oBFy/,X``D/@g_h^EY>ݎD9194aUbT<#ui1VTM](88leT7eN}NRЉ.&lqIqPTưʺ |-:iEajgյ =zc^]ٚSԺCh 9IKcf; ' \+ZO1.\u=ãkIU]BB<7ԙkg:YRAOFznj' ,O5 8 xPRyH4h{G< ^l@ufe8H7t5MqE<j)XrOٸkg"9xkӯSq3]Oy޽#* YL+ fIכفt]?tDel7 Uhtu^#]C4f3+0kpYmf }j׵ZMQ^ -DOo+~.Il7zC} U*N#"ә/gq\Vޢ lG.kzaf`LֱMad8) 24ʳ.ON sa4"'\;eZFuS3 qb" \xoo;A+'ksjNvmCE ڧS7h6zqfs3P/n[tQ l(i9%dBGl~\9\X\Q9h#AjUYh! XWI lG;bs@ eFh|ko3j@gEh8VAWjNjXqQ΂:- .JEQMDEhE턮xziqh9 N&{<>(11SH5 g@ e>[ RL0 O! awZUQ-:<-dzѢϴ6"MNGu&Q0WTV} T<-‰pF\}j]$_Ny鯽Ko߾7#\/ ϳWdSs W̬qnN/@CdѤKZכ2_t_ U@6iijCԝiˉ9'JH9^F!*M(rN0[薛5 R2Џ/> t4za<tvBD}k$ZO1.\~}VV#gr5x8ޒ_Fh,ȖIcE,z3;ؿ(\m00rB od^l7Ym{ǮgqTH֩&a[=  qޅD<\sqdjSEyTyZmY+5NuT2-ʴ(KjSy љ۩ m$!g!_^gFh|KxzO;Jǡa] jL < iKy ${Ay@Bd${Ǟ>6]ĉ"u^ftmaiD}@N:Y,]k>L+\'@+ wl$4&(>dkm=}J .cO344-ƊYfv z]tnfgcvW4 hU֙Ys jD k ?sO?hN _({*^^,MtIgV'{GQv?iQy4e]z=}&QQi[/qg!$\Ԃ.| + 8b^E.> CV<<x:i6th 8ϧM\i[cix+/8@GSKh?@W囿hNm ͟xǯKl4V̒7[&;Z*MgL7-la&mf W,72 „@t@)Y^͛ة4uPw&~_߻ m sٮܕAL]4 NQ"ӼSgaHƱYbpYd%D,[q63ƅ+lџx6 &j\aWughh貞6)fX^n@ 7ل(w(fO6=x0$݈nv$!64p prq \7ifFh|Kxьx?h~;W4xh.>&$gFZ&*(Zwƒ'(`#N26}dN OWjQ0zQqrbDMzjQݔ9q;E iQvn7yX 1@4Eyg!:siw뾦æoEt:B76I]7 +:9Ķkx {Gl3c\5B'=@::@ݽ͠ ە֙Ys 4{_TMSwe !uܴ~Fq0EaB@YDgnxa:c'>AvF]Y15# َ\@4P:moM bd '#}-<ĝk !8F}%Uqj,oD=}J .a=wNj#I0}wC}h|ɏ'겉J@ ( Q FǤ,Vp p|9jvgzaf`LֱMadZO1.\ᙖv}.#-,: q7W0iϕ_DFyJ[ubM6j\LG/ V2L.(B<?1!4&\NcQva%Fq9UЭtX|8j:&qcf? <ϡRFuSڽbH_@יv <*CvI:Βp̽Y2Z \;Mo3뭧߿o ʖIcE,z3;ib[.al~r-r)7!'xJdS~ŧfflcT%:(*n[nzvp>\ϓ,16IkNQh*3 Fjw ) @ 2{f 8 ȥ&mߏi7\'fѬfUhPy^gFh|Kx8id@11qE } '#}-<]IF/@sq!(4!$2 „@r J%Nf8n$ X'{u0 8ϳ ׻w방ZO1.\6egl;%,:͛( Ytu`i;+G-t4ֆp@$\^\ XK:) ;$@.1(ufDK/Ʒg8Jn>Qg 'L#p '#}-i#/LQݟ~&",tkk<2i(%]of3=MxΘg<)^zfIzr}IGKGup!$>uk9>fƸpg4qOI:8O捌piƖ=1FڛY4ֻK+˻QnpqeT7%ucp̥4q! .-nN ֳlmekx(4bi@vVjv#>BeZpNjmaڄŶ/'  h9x޾k&@ eFh|Kxd6hq2H֙-xZ8$#~<]ehϽn ]wfahG?WҘ@r*rWQ4,<**N4R /4 /⢜)aO?<@֙Ys i_}xhO/=0HH_ݽwꍷ)J˖IcE,z3;x2ԟ;p\h Gedtn,^d,=0_cN-V{`=;z;ڮoo;#3L< 8}yq@^s-^XոldSN> t{Vƛp TQe5b<OotKƉ=8W%ՀL/@'O4uNJx :~3J`\Bzk"pY("+UD.YAB}3@EaB Zgf]fnύt#\[wPTHvȕ4h"lr/=" zj$">?7"- ׽#-ٞ<l(ڙ-xZ8o~@pZ-tz:5 ۍZE&42G⛢ڇ ˖IcE,z3;hbk9>fƸp ڻnMr <|4醣ej"Ɏ̞l"tVjv#J/KelaVnBqQFA@25 8K'E|-tMI- '8"gw5AN {G }86On[SwyMĴ-h 'Dd%8\/eH_@.aq-Sa>vz6տeEBM^`Γ B8y^ufe8H73z^"@Ҍ-{b7xH M+7qC <Ǥ,Vp ̗8V+oQАlG}Vfj4Yn{F戓j@7}LTpRW0i p̮=(A^-)90HH_ K74K-|EJ4ق 6Za6aIrElY vS7yH _iYF$-sQ5t5mdVh,sSrC.">Ѥۙ: >^rj 8K_3.3AmNNn^@!H0.(`.88 *" FQ1t rSxli+:[&@xyNmbyMg<7,:Ͱֽ`93ݪufDK/Ʒ'f)6:7]63 R2»}%7ȥ6)^aaօZehp# \dLxϦkZN*Q F<.- jṢ`8=b/`VOן{=|hhWFuS|7C&@v6F5$ \BcOvW̬qngco~g4mow!d@fݫ7@1$ڨ3[,[z59QG,̓:RWEY/ 25a98I& id;\;ُ/  gt=Mw֥i:;a tô:I5Cb!Gvk9>fƸp?$}% >T>@kh :"^Es!$q ApQզG8N]%^dueS#:32s{nَvMs< }a4?p'[@.ZQ;< tCLC<R(jm?qk۫F4* NQ.7D,zV,|eT5EU=0{ M"]l"Xf^v6kYCo#p}1h9~YuUZO1.\a#RXpE>Weyb;΍(8ˀ\x]u7g'E (dW !yrsz8~SZ_  0=ף # Ng% [g5kw^=ugs#n+,V^.D fz#vLBr?7Pݾez *b[\JW޶LfOhkC- Ke=-p E)N0C+VvـdaiD}Rxsՙ·Uͨ)gznGVϚ__N_X'uhf᭪96n3՗t/p.zI3GlĽk!M}Tz?k֧~vBю8(E#EQI  B.,oӾrC .+Vil굿Zgf]fnύtC@8 Ѳ?^vM..>\gJcUPM پ*GK){ڇT|hN, zH;Nnl:I`Ab38|٫gZnӵ^N(-M\eof \\gXZ>*Q pNF9'&z٨kYJqϵYƙ7/H ְ4Og@>vڧO/ ʌhlOL׌֙·Uͨ)gDžg4gQߡ)LiVv4vr71FEB @W̬qng(Z/'N&7ƔE@o~ۯ{ׯC pk,C/Q~ gQao[&xr$,[q63ƅ+<&"9ISPF]p&qΌhGw5.v: R2²P G^WV벉>WvC~%ur3wfI+8 ;i0-3 ӳa#u2 kؓrylԵ,{Z%8en/̛qnEr ZcJϱ46|̷6$ӧ"p|I_@2̺ܞFxV@H!$LêvfTTp m!u`5UX@p\Vo{ˍcuda>8 B5(ԽvkV4t#:3רհ-Y-hln^E\ш),:͛syhקc(-cz2,ye<6!Cl4V̒7ap禮 +K/kݞs ?smD.>{jbڥvJ~]yFy- '#}-<ЮUfƸpɤx+:[&YaD FQ;iYuӼ 8ˀrܻ{*&Ҙr/`(ʯ78dn GբՁI_a=әQId;,| ώ;Z=];#i TgXr_H&Mvʽl^R paw~&F9ܻ4W̬qnv5E5ʖ[h^nTyB@2&\a 61g">d8zgZ([&}0HH_ յ_NiȶS228j.@۷ͷ?tr깆s2FHP-K-M^j=VbQ_55ҳ鹦iNyJM8*8:Rˠ^LKE|x(n.SW_'O+@!:9?4MMl-'\KZ:#+٬ѻFhrZFED ڇ0 {F}^hw\8sٙQ/(^|hr# '#}KWm ޤ VUM@Y(>A);Zh;7F8.4 ٽf (feBi#|@ eiƇ. ={<a8iO?h1#yK[}<"pz̲ɲ_6e/qE@l4V̒7a:"QB<(#ߟ/8opt-yXubkq=ӷ;5?ڸ뾓K{Zt>7!R\aP a?&e ӈX@ F,[$@  *1L&˭c/֙Ys sIliL qJs4oo$5oy6@׿>Io 6ާg=@+oշ8RM u^L7y1K&A\~(ja:y,fộXBc γSԪꔩ5BҴ:iڇedy3mƪ`W w5`_ s8 YM@SS٨6:\V_Wi#iV (ETuшC8y:ZVN ']dZ1JDԟ0M TOʌhևOaS<_ps^XՍSH~.H& !䊦UuhFgπds:2 gwspH|.uF<h6ϻkfL;EQbM'=VVo$ѽ3J@IBӴrC.4(v37+ܷxG@ l4V̒7y=ך^ OGTucZv'Nv$&Ed/tM  ;@ Z6ׇ0^ruA PPF(w:@Z\@_Ko\ :0>J<]+[;u"$>'x>횷@ƶ<"E+UږrE*!g]A N.܀|mm^Mƙ!GNG~ 8!!.6ANurv}=t6^ԚLVQݰ bywos㚰rjaś?͏_3hRu]VEw>m>1\[q63ƅ_S @ QY M>y:ZVN8gҘH_/&jՄ4!-Q83u&ڙNc{rLH\֓'Z_Ic#~mZ[{J* ٻwf7-e-SKpQݟh'kUs] nv$dAo\eNUN&Gp/bOC6*KmKuW }vUlbr=u(ev#%!gɌh=SgruMcv tz @dQI6.>Qi48w8*6t٣ae&M-CL}|KvP}5zok2{aU] @ܯ*}[YԄ\:@2w&<r+N'_w|paID:je-ҩdk&,r*׋̧.^acAZ8ih{CiLtYFp4q/[ׄUjz5`\- YW# >uk9>fƸpob@|k^3MMdFh|K WV4e7O{l4V̒7[rz4!wztp:CYXya7͌GD}H6.TTzFH^h+^"UIjJ;qz"/ŦG.k@ L# XQh[}NWV 6?}8~~_b ))synh?HF5? zGl3c\ulMtglvyE\ػwldq:X`@>&ﺆ^'vM@ rbOFMQײi;VfתZgf]fnύt#z{srftzI}eϴ?OpQyϻ0 <7zC} %~Lb g̗8V+oQhꎀ\oMv:838 tL @7uOαSeWԸEEzz(Oj|љDkS'?KӔ 3*p,UtJ7&@6W\891E vg8dDL+ fIכفp=,rگ (ұ9S3 YM] B*e *8q&k'}O#g)FNcnr f-6e ̺ܞF]/p UUl(iL}ĕK-hJ ̽ 2ܐ-tu&ҧ,Gɓ~_'Eꭼk_7~~g.ŪŤbڈ{@6VUTDԙD5Sr\s- Mq-t@*2.1YLF7 L'N3JlM].j%p¢6ݵ@63y>o3tۛ8T\zD+ F>@dˤ`tFpijM6h8V}P:̬b; BC2=Pde'ieiLquwW̬qn>\{Ozh%t_]3}ȁ(pk9>fƸpEp6_h0 vB x;&@;Z}5h5NSX!NX9uv8yxizw R04F"3?F[gFHru1r~0Wo퇯4g ! :LeXiD,}:,[.E9^|ma4"?7)TP@k}\)7A$?MHXYi0YM9HE(879սl4V̒7Z= <>(^}{k1"թnc}֌C@}-4mG`FwmY(B*(y2"=U*V8 'Ԭ{NӺ?aն׭a:[yLɼv,Ž]*@'O8d?&NvNw+3?F[`$ Y.pTCRӱ'OOs,"ZΝ8wgӪjoo^O;vtv\KN1y>M3@?h>a=~&0\_4 $HLEt;<0\Vpq''Pk{MW-׻TєZm6q^$˸Ynf%tIQg\J<=uQqtiH)1jr2T{$F3ICer B4 ?Ƨ&m-'Y6ӂ4=c3+ eZNs4-Ti m8G'vm[[uD.@11K?U;u:PgXvr] Sr ZhxYvYv^vjVk5|ujkX5euێ1odHv ɝdW 'ʌag`*QM߶s;,Vqt2'=+3zCjnj6e8['tnz>:[&@,WC/dh{,O; < !y^2G 8 *Zꮫ9wg#*7w״&YjLG_ULo*Z䮞ΣQ2*_trkU ^C -:ۯt1ߢW$ ԟdž ֡ZJ3Y ڣ@dcZhwjQk_´0 O! )Tà#~Lb ̗8V+oQppa;BβJL0S30r˦024egH6::'g>[7x(y_h^EN,(y)n4v6%/ ֻ' |to6=BM 1z0fS؞rtQ!zg}ƚ̓fds=h'Gd4265M@A}>*]rKcI>H/./ }h˪L O :DPD2" =k z쎬ˆrӦjAԾݾ" JoIfr) `p@ (Hm pfdXuПCs;#=!bp09G @ȇč? }9a7st pS:h*M @0j+h!ĺ$yzv\?I6Rx[gx(M%J\'j4`a=]Wnz+ |q{(rjqc#g:觟yFӈ5|.֙Q9qndv?7vZMGzb:'rbMF&rl5]&'e8epnOvC#53smޠGpcOY]kT]<MxM7zhR 2KKM_~˷PЬH@ls~m嶡i3,Vq8mkm g+⢌0`Id@+`Zh2:o QM%̊JHt^h=_,^ t Ampb=#XWϯc8~r Z벌JLS|EN0>ݿ NX7ZI9pfq!T_($ *1H@&ֶ3[>IJ xd) QQU9 =ݩ^nj¦hȚ.(73{kz(.,4s6~a[zYPky\|[SN"p{|(Y33Gv:M _6#d0>ѿ':N{  %Mb ϛY/W+wQ(8Ubh>Mm5ugQ㦻/Mٳ,~ASZq8>[t+@Wɯa4"'XJιIގyH7,isKGY?D0ڨ AV %bidΌωt#{(TFU]7ToB㕿xk㍿-r)+ "E|cȖ>[J`R?wx2MK!iyҒ:ܮuHVh8Ҩj~sb ,>tsUTƚOK"@AOFZ\U-/_6` vϧ`_=EHg tY< , {ִmmqȞkP,!)$YG*ċg_UufTexNڢ d ;8̈n8ln- -벌JHoOKFrauEVN OXv BZ:'hEȚ6` d1>9j@?Hy48Q$9@Ubh>Mm5ug|xc)@QU9`=6H@K<u{VN" BeHw=z+@;<E`;sUTƚ0 t{|rr6s53sm京V,%4%1ςm㩺Lm@K&yzZgr&.}o#2@KP?D {NFI7vHK6-i+gάx ƙtR?6ALUr"pڠ:8hZe>tA9 mM&Ly~6ԯ64q*8b@?LY/Tm|M@#k0d^̗ \ d,o!^X\) t2ijL-Z{N@=&(%;w}N-ǣdzjSz2т 62<hΟt|&]="0=15g&&@#+t9slnf^Wq @, @-ncK:v$ ܝl38e$% T$7iVNN蠻^OoB3J\g1ENdeT@O Z-6kڌY3+=ޥd'bs5m[l3}\8ie`גlY\+螪#6hǍ@'V{@^Uną{Rw@<ZjtaCE{)tPv;^j-+7LdT6>@ecZ(Oh|_3*3s Ȧi+ה^,(`#_g߿b'tcc_ye{vӏa8aToN(m^J4t|qpⅻyQ*D4(d8b^E.gMRQ0KTwf9 }cR98/ 2pn #5}4[jBl9ӣMw_z훲S@mM&LSSFU]|@3:_ZZOK(bd@!Ī: L1qH ԟ칞"u3/ƫ80Qo(jp$":nTU={N)@=yB @+4UՔ#c@;C2 }YLR]Z1T2 YӞ*袋ge"sl5]NXyG_g~ N._p{ =s@48_l <ˉ55jtL-fT':Yi&Zzp(tOIQCw2y>|Ǝo#kMk/b v?K|͗yboҔWg*Lmz5luR  zye{/~ogִmmqs}KI(<G(W^o_}ӷ?V@ZmhZ U\5{7Ea"ɔo,7{#}Z A@~0F-4atg:32s<'ҍ욪"qnziL{㷀ٻHaWi^GLDof2 E2ίkj^ ='#”G@K6@KtC'MhS(@Ubh>Mm5ug|zLUO0k( QpPbF45Uus#k0D. 88.#e>K;4m[7bZӜ6js{pS~7l4mM&L"?Qz8gÒޭxL7}oVAzԏsM{_Q`7[S5Z t?K>^ťٺqe;t|qLg%t!8Ubh>Mm5ug9usk2R|v@Cƹ:n@4p}ĵz*bM/v;[O#?mj3 :\ڋraka_y7h=4Us7]$k~g؎s=-Jtx]X"ą9@4 Cয়ufTexN3 E>, *%t@4@w'jMӅ=  H] v6<+ B6 {벌RBݎ/۴%'ntד'x}wV 'zxjnu6KlΓ']] 6JMcBZ?+)aꪢ(]*SL^vItk bEeDt<4FiuE7 '#mpрh Ov /P.PD>W6Ɵ_ɶrh6t4^åJH9>@y" 9,eGQpfidy0>ӏL}܏N^n@<' 0*$z)ʏ2/,ڹ=.`:ʍ'/(&,AU^^Fq&\ũe@t*~wo~܊⺮/| Rtχs\tWaF0t1Y##T2Ӟ2 ~ y/2rb4]pԏ2ۈE+Com⭧MՑ65Z\ :*7XћWX[[wj |p龘cX^Sݿ:j.|/ZziM0]KߨEHOվ?ѐ䫻ki_ᄆOeOzp?xvo&W{:G\%Ne$s5))mӆϥ8 pIh(6Gn|)! *L$mR`ϛY/W+wQ(Z%VӤVSzfYf՝Y\'"`_h^EN,pVw4A@v_|u+1/[7iXuFV8]]e?.07o i^M: iU(-*JhiL K8Xykڶ6fpw{Bh̥8.#βO4FQx|g2~u{DWmE~/~#=#BXa={s~EHxCgyiQ =߿￿9)&n@Z^)=3a@MU$^" :TY ڹU0@? L7}o}'yGg+%◻$4~)58sviQ@!˕VkZ~2^F⽫)ZgFUfAٟ@stHdumFOյt4 ~ X1dC3! ±puƉUgXmR3ŅWM@twy_-&>=Wյpf|H~蠻ߖQ*pIP{ëL g ODXuRms*@,MGAqݗ^nu\Kǃs1Hq0]F|@6G[k7DLt=KuG;%R sga4/BEZGQeLs?84{|ay3g}k4ܠQ~4_;"^ p;cZ`O  S4{ħpUM-%XTx/O͵t^q STF3{Ė, t@<ĝ ȇBAYf՝YTO^y]C_Me#u5m[l3}\8v\yg UmR`8h?ofq\EHw*1H@&ֶ3[>n6ucɯa4"'"XU 6z;`@< qZy4J=jrz@^UnETBZ=В|14F EQ^Dk+ Mka!$5ܟxf{CǬj6&﯒Sӎzelpd g"|@,Όωt#{[] 0HɰBi Fk"'1FyPd嚰bAOFZnEGaYr P=bՏXO-s@ʙxS? Uj/L? 3Bsx:\ڋraka_y7:A뮥M]$k空冦%3뗦"NW[.D;o m~tC(&fMAx@+.7γ]~@?uRymmf֬ԣžtjg0-K./R벌YB#ge64wS!=I~xVkSNvC `N,H HcbZOI?,/ :~lhvw] 1ښM>.!~_<3xɆYS(A@7Sņ "822g. wKb+5ImF,Qݙ]tXvyc<l3f -=6pEdeM_'!(Ubh>Mm5ug|!il>*(7 2X&F9];A꧶a{E= i;>'@/% ד'[-ג G@;[Ӷ6Dž#;(ŀ88.#Z9=ۚrC9ڃk $ xrtGsyɁZ@44ۀpbQW̨8H73 "~6݂C ;LgIGC3VM? r4I)$?7@ ._@n4IJ*p^闓(!a@⃫ZG×"NW["X!犑GIK5//i-g^QM6̚GlhiL Q\GqYhbmajqQl6}pՒAwf1kF`/|7K)\QUM! =%$  #Mb ϛY/W+wQ(ҝJ 0R#ЧI.̖:32s<'ҍ\>zZY:Z(:UZr <ԝ,I+R}tվ^f;V@cp׫ aD?ӘH|14Fr$DugV ki(Bʨ˜[TG1@4yb,EhʆriaНHG j_3*3s Țj?ik1=VITqOfQ$$! ˦]_y_eT}ͫՏ?9kk;?yn9Ί|@4yU~U2Jqݗ^~GUXϞ|5m[l3}\8?OP8m(@=yB .74j77q΋8Ӣ$=B3^+,d7q!+7=z 7~"u|LsƥHdݵ2@_8/|Yek9&EO=h'RWb P ֐1 g2_3*3s w$UENc4-2ʵt0LEa tQ]:B#[j9'$E9 S33:fTS}5cCA q߄E; \8̼R7ۆ`bt{<[O:}2)%]=AD;8 Y<hJwi!H6A3 ԟ53)-xemH!@;ڼߍʸI'lsۚM>.Y;U婺phJ]za(rR".rM^˜T@49].Jo^~{$DugV 8`>&3 /@}_QR=q>1 XZ(Oh|9ӣMw_z}~Kf ~^2Wo|Ao~myyXoa%6ά_h&rLZ1)@qK8$Hwʜd8݁7Yexb?RUz/x77D4lU~1"o&<Tޔg%!XGaZaFOfk[M]-AOFz!>hikڶ6fpy(7RUuHb_&4W˯oʖIYf՝Y~Gq0H=<[; MbAwԎ >}4YtoRM}=\ug,2=jt׾XT{&^̗ \ d,h@әdͩ @Zga6UQ'frUmi<2_butҌ- ׶ǷkG{hzD+2/hENJntU:N #쏄"T(@QU9<e:UGk}:& ta$cZ'=w+ճg+7= g="~r1Hq0]F༞tA97q PR83N1zD ԟRյ=UPbnp (Xq0]FiCpV3{*-H"u5,0U0lXY4@0J ]כBݑa-JC՟X6Mp8ZEi,=lT;bsX @@(Y@,|1l__V |^7\U@(2W@\k5f'E Y8Ie:-P|EX2=jt׾){4IJ$'6@LvJ@?+)8gIqUZCǝӅ%+=@gYbZ/ |14Fr$DugV ki(.z=O.jkqT/++ʉcQCw# /^ut3'Xر_dL~-vt@ 3a1 'k K<i/p^d*^{>ۆ5ΰXU!)s♙ ^>ڻMxM7zȄ^D [ 62;gv2K>|Ia5Օ랤0KC[/qgƸhvU~1"?!]}./YCq |_&ql$zV5#Bhޏ8ͣQ㦻/MtE@o?|o?}Bz/~CdI٘.=&&td0袇7tUIqtִmmqd_6o$W/(&ҼNekc]eŪ J[`䀿ZgFUfA{ϗ)m10Mu)ZN~@%: }ӓ4xXZFbe#tQOw32 „@V䇓 V$=$onPm9t:-#iYA7ZJ^o?#1K]dECGr7V pS4Ɖ1.%TVOWK>|/=ӣMw_zW'Q<~" cf՝Y~)X B<WiS1MErU?zB^-]^2Ҙ@ npi@"Ͷ(QBx 8pn2 &YvOp 1+hE*.sjE^b yiVmkm GTOU@}(VhVW4UOx4 Se%f~%pnzI32hPd4,Fdm4AV`QIzx 2Ջ(Gv GxtGYA :>,mL}mi(V@'8̓tC @+D+< Q檙e#>R=KB0„@VIY4"՟78^VP;iZaFOfk[M]-\Nk2_ߛ5W,:ލ}>0 @ q^Ι8,WDe  ~TL?4& =(<n 5 Ea;X < mCgXq t@*s♙ ^>̍S?wx2Mx iyҒ:ܮu?_ ^Då/vڹ&X~/~#=#>=Yf՝Yz:sdu=U Ӏh,@;jU9f?Rnz-uS k@Gz&\jӒ &kiĿ'st*} ]L- @ T`)K;vr7?|7mM&=?5VbzI0h算ƒ|pf)AbHaWi^G6qcfen4}zn:32s<'ҍzvٿAڐO@Ӕ߲g8@ODZeDt#uܪ,&(%;}s9_Ƹ_188BfrFKmqtJ%gTMS8Z vx[0Q㦻/{2S)Q\GqYhbm&pfl{iVvRܿ18^Y|/ؐW%t+@~rjNjWuR l,7_pb=#u \mCgXq y}<Wϯ z}A͍>2 „@VdƷ`)q2Kmkt\~]^܆AOFZ4Rϩ"E^yK pn7iVN'&fzԸK}svXXI@ǵ'ON.ԕߺ:32s<'~OVb@^e󺣇CW&Ia3 :wNs-B7cD{0>@7?OͰ Mch#F+ %! i &@WP퓑z"r8ZB3k돽.pVdXdX~*Qu# ,k+ Mkah.sx8IK95g&l8+J7`k g:ll>Ӎ Jz$wH61P̘/}MFzAlM&LGܠlITnz^\Q&DK>., }9/uPčM׮;MXo3=jt׾߂t$'N&ϟK{-Ƒ],r)+d\Ch*/h̉Ԭ$Z8?BSMD ԟzRpfahO]Oٟpf.&(ۆ.ݿ@{rt^8P ]A]s{MI7iIo4ͣRͧi5(*٣8[Όωt/x;+Su}2>r;g[ ϥ5N }9 ^ @Pq0]F7=@wpmMs+5rH"x-׈̱ko8\ &hKBZQb3h9. \㱱tx{ q4ʴ ȥ?<xD:32s<'~lȇW= yDʚ6` y_B]t! =I! .[8.n8 ?B :t5 pfeTenXBuA ;Uw We -cjKp@ Y37J~ &t|A)t]w֙Q9qnrNM#h%%$ S3=jt׾)(SvzR;[O#?mjb8c:\ڋraka_y73>KahGjrӣ]:vM*y|Qw@8N @1?U9oeWqE-(QALmkm Gg_ ԟn_cؖ5pj$#~^ZQlԁn?~ϧK|p5ݬ(*-mA#@[w=v5i2LQ=F~RBkR$W?MŪFf4f>#YwO+ 0! mR`8tOxZf1#X #5}4[jBl9kڌY3+؟quT1 }'@~w @,ڻO:}]gy& ^fzȮHBVzZsUnƒ|14F@22`QZVn8bWCHxܟxf{CǬj6&s,tRyy06(I5~_Ϥ>q~l ę (dq]5m[l3}\8MU1F(;ʑ\&zP=TiMb;( yQ_5K-?/M\]<& ]O?i*M׋GBZMyj q~XeW2nO7"LWt+@3W ZziL$9횾/}MtGVFj4iԅARf7@ezԸK}sl( x 8@s #-SG h*gnM,VQ&2螫W|^̗ \ d,o!65Яjʱt@4|j*~^4PqR2JtQNNhz< pfYf՝Y¥aR?ό2na gW& /ÇrӓffJ=Z D;Zs#AZuYFy_)џԷMGH+qǴ:b0xuaNxtsuV _jP :GnR|J SFYuޗ w)A>=22'=UYG@B$h8vW8\aZzw/ǯs:) |Q㦻/Tש"?Zz̓2RzZgi(M`bXI #5}4[jB"ijDU3'ޝ)Ab4]hxmxVm$*'( y;n,3]&pٳۚ"b*r?6ALU8Q*|Le, ԰Vr=<;!@|l񏚲??fe_((H]Cb-VFrVG5v?+`#_g߿vz~+|MB?Wr<"*I>0 iR'r hGa_- |qt:aL`w(>rWQ*-r9 R2ֲ9DSI$)xVFj4iԅִmmqȦQFD;x*5冨bQU9qt@3Қt @!8/Όωt#ۆ1@ K,Ua]cᾔTp^O:_/ɚ6` dG7v.m(}OSmM^=b%/:filugb6ؼq"tQ?LgIGC3VDR XG7ͦ"}O z0hfe_(Vnid4Ԇ$էDn#hG~8K}0;b}IKepf_@DKM3aHψ idtҁYZ>wbiڡ>-Xye%"vktt44hEDg@yfp FMOJcB%_r8ZB3kSC]3/5z0EPQ;FQUepp}$u{"U@,mR`8tOxZB!XwkZaFOfk[M]-gzԸK}S6MM>|:@n6e6zP p _nיִқ|+_Wx߲MhO~y@_~;|@;L7y=/{ql⥛2w+wd-ʑJ׻=.[1˨*E0`]l[5eUNjSZp++((Nh$gMRQ0KTwfYpҺ44Ͱykڶ6fpdM}$_C[/qgƸ46t;*xw?ikuZTnpv@1;@s tVFbgU3|sbo?|o?}#zAo^| yF{osQ]f-QT0RS]tr}x2c1 Z麱b48@ Όωt/Z n訔 t|q5m[l3}\8"1ĺ=F,4WM?_7q΋8ӢDk.WZ YjxnBV@4h=t|qfY|XQ?JO5MR!s )W0HɰBÁ 18V5UM ̇<(GrM{/:NچHeTeN|+FO>38\v|g]`A?i}Vf@mw@K:OoQut0P鸣V>rQzx$c xJ{s6@'ǰ`1,:_ *=nWaL)hd .@W<gu{\MeUT*:XIfcMYo qAG!=3BZ9=ak3B=U~l ę ($lA*|5h' ԰Vr=<;f <襵a+{\鏼5|,y u = XQ[rde4e|w_]K~o~m?WQBzaӟX6Mp8>髐@)7=)%`N t_N󊣒`y+Ms4!@%Q?Y%VӤVSzf,m6tчGYHeTeN`+8bs>WLe@H:USmC./?c}&&F9];,Gakڶ6fpd0wˬIj3 fά@4R~XeK@8bsP4A/n*. Us{xjU9FA%`_ʻ"Iۍpwz%E"G*WDx._J/h:\p:?ZC݊4'ó*F<#:4PqR2@g79voˑZf5/zB(&fMA8ފgm_WziL,Q\GqYhbmj&WY:/sJx{̉ VLM*tO$@+aP$Mb 8rr"@Ubh>Mm5ugûm]&Ng7v8o'l,o10՟tüόQe?פ'' :UZGϣW\Ịs&0Fβ䎯eGLzϟKy-T|4U:M((2Z&*{{RUn (#_3*3s Țf ›>GE.`8hZe>tA9ȀOVn8bW# rܟxf{CǬj6&+7[0Ƶ=T'n:)ŴP 땫^IIxR.|ε0I˯߼~L7}oʮǽpi)ne5ImF,QݙȚYMO0HɰB38yh6vr 3w&yzZ~(_5K-?/M\ Ҙbc@t:ٱ?@?JixOmqhw*1H@&ֶ3[><{:t@}d* yd:zUUt5eI?rؕl; ^_^KۮV[A? Z4M6hVe{I蠫WWC-Wnz'uo} [ pU% +WS0HH[V\  S[rJ\>Z86k=Ǥ"@$8ͣ5m[l3}\8RD@o?|o?}Bz/~Cd{:W5MZ(}E#Ʈm+a3HwTIgV'n"4d]ti(V@t@,YϛY/W+wQHS\S*ϔ@;M`8Z{?P8gW맟h wXOYD J:jVW:LL/xFӂ HށGaM/e+ :H>'ֶas}AO ԟiyf돦iݦ=@:8y x 8|5z8zRБ 4,`G<t}o0@? ֭ZgFUfAt$̳|U6(z5e H"XS@; xd&;zw2@ɷ5nkߔ5ݷV~vkڶ6fpdWA_#@,Y]T]wZ3|x꩹Y $!:n_r<冲 i,ǃmWUXCgAwT0m͍te _(gF=/ x:"=.MFZ>ê.fwid冸@E^yHvH`Zh@,:% '#m-kjOa'ۭid‘]ާj`܈Z=oɴk\WkͱkUQv2 `5nkߔ5*E$UЊ%*7gG+<'dPso}e1y>ы㫗o_螟|ǿW4+n~tדkhb*|,cc$dXE!!y&]=EÔtp {eVę;/\Ora'H{m$DugV {5ge%_p! =O! )ܽ tOTaB{IY4f] lX%EN\{`sϲ<N7MVFj4iԅAÿ4@,;oz=UGS ZѼJX@30Zwߓ:)@7-yxSo- Ua"+^oU%%d|a+ZgFUfA R ĿKHeTeν3"_8ͣ|Z. %@4uW͵jk؄g@ 5.@wWs?֕ hTO|Pbgqhˏ(0HH[ˎ+2) SInpC4 Z<E5羷'=aP$Mb /,(s#X #5}4[jBl9ӣMw_zH[>|r>[lijF*-r"Ö6tLtӆC6y@kYYpRrd){V\@xiIj3 fά`?Qoz~TǪT[-^Ol=*Ft?u q&* t@:X8hZe>tA9h3ƮMMƱ? ZH'g*hۃ2"?H6 R2{G?hKB%j>l@r,DoGxiSuMMdG` ^̗ \ d,o!:=yufTexNY< 9E֞k8Z-i!SH [ WD vU~1"N3M vy$ ~qVOԙc+*h珄"׋#7q΋8Ӣ$XLF[GylVb\č:r7^o駟q{r0:[]k|:/ &?6It*1H@&ֶ3g̵l)-eMRQ0KTwferCX{~Npʑ?0?7 qc_ho@ԯ64q*bq33:fTS}5Yٽ3gnX͉Aޗ1ſn8ۃ0M=4+ ~ uT@ZسV(kf(N硻uy'XaP a&e ӈX@,(t'C+ilm = 5Oc.t>鱛~7M~y9>t{S2pfdXEq@kMm\Upm-+,zRKE\F46b:r; ZUu3*7*ziX(I2-ʴ|:ٳ\j(A% pk{jO=,֦/4OW{BZIcbp^# E>((җ jSנ:bZȚ6` dʵtT@| '#mOZ|F}b"u #@^SCm2?keW. y~h1-1m6gVup -@K2 n෺ 8.#B s;o: 7pf=u-E9k9Znz=Gc7N9'WGIVזT]Zv\ 6y4qLLYznQ6Áf8?~_f;_L_n2axHoKM{z"VI:erth`YR:KI%Xb-C?G~8\ }D(*0HH[L\e?ؚM>.IshVܞ v{\k^F*6?FaQ/ Y= H4/J=V6³9H<Ԟ+{:YM#gzԸK}s_ҔkbZT6.Olj-0 3Bspݳ]E !nGH|puy:@4-rUr?2}]WI ;-kڌY3+-Q~]t`P3{8Yz*Iq:,ERR thЏN *5cpwߓ(E?iiCQM60ZiEZ'm&oM&L/z޿8wy(;ɐeѤ_^JiFI14eM$蠓&罛a/ϬY?֣Mw_zڬ:>I!׳a寚m,<;& /v9gA]@wG5|SCduOյ+7:lSCcp[D'=aP$Mb ԟ78^VP;iZaFOfk[M]G&Gg;h"5t"5sW0Wi :n o갤[ph677sU Qp:5TwYˌW *bc ݱ ʍt_qhq"_M? r_RU:֋/qӓrZv4 t*~wo֙Q9qnmSOEHbzz!\^ƒ|ɦHݥ~˰L՗/g밇P_Swpn\,mR`8 Sſ&ÙZSk|B>`B Zќxbqx?kXfcK{lSg.&.ur.`4Ks-'O}\_lM_O !W̨8H7?` }5 VAeTe~ӓje6ecWfvtb5 =<Ԟ+{:YM#/uat/(\^*7M6䋓Yqf^8q#\Rid}U?{&MO8 &gzԸK}S4{`/,El]Ea _ ])̕8Æ$j)@{#@9#c,oGvp,3J2=jt׾_;SO$O~acX8Ԯ].P@z < IA3-<`G*)j5A]Hjoh̎HqoGώ/ga '9'I֋ēMkp }4@ %u"hyx7-F@G6Ij3 fά`B2I蜣lSe+ >sǃ8LMDφC:ۍY,xN;MtC:d( R2@|>RO8a=Vnȸqq&g䏆(`Q0 J1yJ0 F9fy&E%F&ף` њK__!<@-?D'3(J!/3 $(_W[Z5z(j+L k Yr-Finish Technique for Shoppers With Unused GST Tax Exemptions – Insurance Info News
Home Wealth Management Yr-Finish Technique for Shoppers With Unused GST Tax Exemptions

Yr-Finish Technique for Shoppers With Unused GST Tax Exemptions

0
Yr-Finish Technique for Shoppers With Unused GST Tax Exemptions

[ad_1]

It’s a story as previous as time. … The property planner who (mistakenly) thinks that there gained’t be a mad rush earlier than Dec. 31 this yr.  Now that tax returns on extension have been filed, property planners can think about an fascinating possibility for the fourth quarter of 2023: the 2-year grantor retained annuity belief (GRAT), which may help shoppers who’ve unused generation-skipping switch (GST) tax exemption. However they’ll need to act earlier than the hidden Dec. 31, 2023 deadline.     

A Troublesome Dialog

A brand new consumer walks into your workplace searching for reward for his DIY wealth switch planning that he believes has created a long-term monetary legacy for his household and that “used his bonus tax exemption earlier than he misplaced it.”  We’ve all identified of this bonus since 2017, though we would not consult with it as such.  Underneath the 2017 Tax Cuts and Jobs Act (the Act), the U.S. reward, property and generation-skipping switch (GST) tax exemption quantities had been doubled, however just for a restricted time. The elevated portion of the switch tax exemptions supplied for below that Act (the bonus) will now not be obtainable if, as scheduled, these exemptions are lower in half on Jan. 1, 2026.  In anticipation of this loss, the consumer had gifted his pursuits in a intently held entity on to his kids, and through the use of most of his then obtainable U.S. reward tax exclusion, the consumer had used his bonus reward exclusion earlier than he misplaced it. 

After listening to the consumer boast about how good he’s for transferring property out of his property, you’re taking a deep breath and reluctantly inform him you’ve got some unhealthy information. … As a result of the presents had been to his kids outright (versus trusts for the advantage of the kids and future generations), the transfers didn’t use any of his separate GST tax exemption; subsequently, these entity pursuits might be topic to property tax on the deaths of his kids. That is hardly the lasting monetary legacy the consumer had envisioned. To make issues worse, the consumer isn’t in a monetary place to completely half with one other sizable reward (and pay reward tax) merely to utilize his obtainable bonus GST tax exemption. 

The consumer’s smile has vanished and been changed with a glance of horror. Fortunately, he has come to the fitting advisor, as you’ve got an fascinating possibility to assist him make use of his unused GST tax exemption in order that it doesn’t go to waste, and he really creates the lasting monetary legacy he meant. However time is of the essence—he has solely till the top of 2023 to behave.

Implement a 2-Yr GRAT

An method to your consumer’s unused GST tax exemption conundrum is to switch property that’s anticipated to understand considerably in worth to a 2-year GRAT, which is “almost zeroed-out.”  When creating a virtually zeroed-out GRAT, the annuity funds can be structured in order that your consumer will use little or no of his reward tax exemption on transferring property to the belief.  That is attainable as a result of the actuarial worth of the retained annuity stream that your consumer will obtain from the GRAT (decided utilizing the Inner Income Code Part 7520 price) is sort of equal to the worth of the property he’ll switch to the belief, which ends up in a really small actuarial the rest.  That’s, your consumer can be making a really small taxable reward to the GRAT the rest beneficiaries.  To the extent the GRAT’s annual price of return is bigger than the IRC Part 7520 price, the GRAT may have property left over after making its closing annuity cost. 

Whereas GRATs may be leveraged to switch wealth utilizing a small quantity of reward tax exemption, your consumer gained’t have the ability to allocate his GST tax exemption to the preliminary contribution of property to the GRAT as a result of property tax inclusion interval (ETIP) guidelines (Inner Income Code Part 2642(f)).  Underneath IRC Part 2642(f), no GST tax exemption could also be allotted to transferred property that may be includible within the gross property of the transferor (below any part aside from IRC Part 2035) if the transferor had been to die instantly after the switch till the top of the ETIP.  The ETIP is the interval starting on the date the property is transferred and ending on the earliest of: (1) the date when the property would now not be includible within the transferor’s gross property; (2) the date on which there can be a generation-skipping switch with respect to the property; or (3) the date of the transferor’s dying (Part 2642(f)(3)).  GST tax exemption can’t be allotted throughout a GRAT’s time period as a result of in case your consumer had been to die in the course of the time period of the belief, the GRAT’s property can be includible in his property.  In case your consumer survives the GRAT time period, any property remaining within the belief after the final annuity cost is made will go to the rest beneficiaries.  If the rest beneficiaries are all skip individuals (for instance, grandchildren or a belief for the advantage of skip individuals), then GST tax can be owed except GST tax exemption is allotted to the switch.  Your consumer can affirmatively allocate GST tax exemption to the switch below Part 2632(a), or your consumer can depend on the GST automated allocation guidelines below Part 2632(c)(1), which apply to transfers to GST trusts.  The quantity of GST tax exemption that should be allotted to the rest curiosity can be equal to the honest market worth of the curiosity on the GRAT’s termination date (that’s, the top of the ETIP).  So if the GRAT the rest is critical, your consumer will have the ability to efficiently allocate his remaining GST tax exemption to the switch of the rest with out incurring reward tax from making a big taxable reward.

Instance

The next instance will illustrate the advantages of this technique – assume the next:

  1. Your consumer transfers a $25 million curiosity in a intently held enterprise to a 2-year almost zeroed-out GRAT, and the discounted worth of that curiosity is $17.5 million (that’s, a 30% low cost)
  2. The Part 7520 price is 5%
  3. The annuity cost will escalate 20% in Yr 2
  4. The full annual appreciation of the enterprise curiosity is 31.5%
  5. An irrevocable belief for the advantage of your consumer’s kids and future generations is the rest beneficiary
  6. Your consumer has $12.92 million of GST tax exemption and $860,000 of reward tax exemption
  7. Your consumer survives the time period of the GRAT

Underneath this instance, your consumer may have made no taxable reward on transferring the enterprise curiosity to the GRAT.  The GRAT would pay your consumer $8.58 million in Yr 1 and $10.29 million in Yr 2.  After the second annuity cost is made, the rest of $12.42 million left within the GRAT will go to an irrevocable belief that qualifies as a GST belief below Part 2632(c).  As a result of your consumer survived the ETIP interval, he could allocate $12.42 million of his $12.92 million GST tax exemption to the rest curiosity, which ends up in a tax-efficient use of your consumer’s GST tax exemption, together with the bonus quantity portion.

There’s one downside.  As famous above, the elevated GST tax exemption is scheduled to be lower in half by operation of legislation on Jan. 1, 2026.  Which means your consumer should set up and fund a 2-year GRAT on or earlier than Dec. 31, 2023 to try to make use of his bonus GST tax exemption.  Any 2-year GRAT created after this date will terminate on or after Jan. 1, 2026, and your consumer will lose the power to allocate his bonus GST tax exemption to the GRAT the rest.

Search for Different Affected Shoppers

As the brand new consumer leaves your workplace along with his 2-year GRAT in place, you crack open your current consumer recordsdata.  Whereas the brand new consumer offered an excessive case of a discrepancy between obtainable reward tax and obtainable GST tax exemptions, even your well-informed shoppers could discover themselves with unused GST tax exemption that exceeds their unused reward tax exclusion.  This imbalance sometimes outcomes from periodic moments of generosity that (regardless of exceeding their annual reward tax exclusion quantities) go unthought of as a taxable occasion.  These transfers embody the beneficiant wedding ceremony reward to a sibling, the acquisition of a automobile for a kid and different one-off occurrences which have whittled down the consumer’s obtainable reward tax exclusion with out equally lowering the consumer’s GST tax exemption. 

Whereas not each consumer will see the necessity to get rid of this discrepancy and use all of their bonus GST tax exemption earlier than the top of 2025 (and a few shoppers could have one other means to make use of such bonus via the late allocation of GST tax exemption to sure non-exempt trusts), property planners must be being attentive to shoppers who’ve such discrepancies and making ready themselves for a busy fourth quarter targeted on creating and funding 2-year GRATs earlier than Dec. 31, 2023, for these shoppers who wish to resolve their extra GST tax exemption through the use of this technique.

[ad_2]

LEAVE A REPLY

Please enter your comment!
Please enter your name here