espp insider trading policy

The amount may or may not appear as compensation on your W2 for the year. Onscreen text: You may be able to claim a capital loss if the shares' value is lower than when you sell. During the application period, employees state the amount to be deducted from their pay and contributed to the plan. Onscreen text: When you sell, you pay taxes on the income. However, non-qualified plans do not have the tax advantages of after-tax deductions that qualified plans do. Insider Trading Policy . securities and/or Market Abuse laws, you are prohibited from engaging in insider trading, trading while in possession of Material Non-Public Information (MNPI) as defined by the Firm's I-A-046: Information Barrier Policy, Front Running (as defined in Section 8.1 of this Policy) or any other potential market manipulative trading activity. Qh %)U g(,2X */7;'JeS$?Ny8c[;9^~vBGH.&@u(vK5 Non-U.S. residents are subject to country-specific restrictions. The Charles Schwab logo appears. endstream endobj 92 0 obj <>stream Some offering periods have multiple purchase dates in which stock may be purchased. %PDF-1.6 % ESPPs may have a look back provision allowing the plan to use a historical closing price of the stock. Brokerage Products: Not FDIC Insured No Bank Guarantee May Lose Value. endstream endobj 184 0 obj <>/Metadata 18 0 R/PageLayout/OneColumn/Pages 181 0 R/StructTreeRoot 31 0 R/Type/Catalog>> endobj 185 0 obj <>/ExtGState<>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 186 0 obj <>stream hbbd```b``+d)d)L`2LY5`]8sX|! V,&8'@9 L!D@_A`YF? The directions on the street sign read "contributions," "purchase date," "compensation," and "income.". Parameters and Trading, With Examples, Employee Stock Ownership Plan (ESOP): What It Is, How It Works, Advantages, Stock Plan Services Filing Taxes for Your Employee Stock Purchase Plan (Qualified). Narrator [off-screen]: You can sell before the holding period is met, but this could be considered a Disqualifying Disposition. A line draws out from that to a blue circle that says "Hold" while another line draws out symmetrically that says "Sell.". Any executive officer and director who wishes to implement a trading plan under SEC Rule 10b5-1 must first pre-clear the plan with the Insider Trading Compliance Officer. 200 0 obj <>/Filter/FlateDecode/ID[<94C9A308A5FC694C92B97919E239652B>]/Index[183 30]/Info 182 0 R/Length 86/Prev 52931/Root 184 0 R/Size 213/Type/XRef/W[1 2 1]>>stream An ESPP is a stock ownership plan that allows you to purchase shares of your company's stock, usually at a discount, with funds deducted from your paychecks. Schwab brand music plays. Narrator [off-screen]: . from an Employee's payroll contributions to Moody's Employee Stock Purchase Plan ("ESPP") under an election made when the Employee was not aware of any MNPI . For access to this answer, please sign in or register. The line eventually flattens out as the certificate icon moves slowly across the screen just above the line. This period begins on the offering date, and this date corresponds with the grant date for the stock option plans. The Usage will be monitored. You will be able to view, track and sell your shares online at E*TRADE (subject to the Veradigm Insider Trading Policy). Narrator [off-screen]: If you hold and the shares' value is lower when you sell than what you paid, you may be able to claim a capital loss on your taxes the year you sold the shares. Persons who violate Insider Trading laws in the United States and in many other jurisdictions may face criminal penalties, civil penalties, and private damage awards. A red dotted line extends from the right side of the box and lands on a grey square. 5 0 obj Narrator [off-screen]: You didn't have to pay taxes on the money you used to purchase the shares because your contributions to purchase shares were made after payroll taxes had been taken. An ESPP is a program in which employees can purchase company stock at a discounted price. It then turns down again. Narrator [off-screen]: In a Qualifying Disposition, the lesser of the discount on Offering Date or your actual gain is considered W-2 income and may be taxed at ordinary income tax rates. hb```C? Narrator [off-screen]: If you hold onto your shares at least through the qualifying disposition period just described, you will pay ordinary income tax on the lesser of the discount on the price at the offering date or the sale price minus purchase price. Narrator [off-screen]: When you sell your ESPP shares after this period of time, the sale will be taxed more favorably. /Filter /FlateDecode The line intersects with another red dot before moving up and then turning downwards. Associates scheduled to work more than 20 hours a week. This Standard Document has integrated notes with important explanations and drafting tips. Unqualified dispositions can result in the entire gain being taxed at ordinary income tax rates. 0 Internal Revenue Service. In general, qualifying dispositions are taxed during the year of the sale of stock. Enroll, view, track and sell your shares online at E*TRADE. Transparency in Coverage (TIC) regulations require health insurers and group health plans to create machine readable files (MRFs) that contain the negotiated rates for in-network providers and allowed amounts derived from historical claims for out-of-network providers and make those files publicly available. Onscreen text: If you hold, you'll be taxed on income through Capital Gains Tax. Diversity is an important part of a stock portfolio. When you bought shares at the discounted price. Post author: Post published: June 22, 2022 Post category: jasper county, missouri assessor property search Post comments: peli motto action figure peli motto action figure To talk to a Schwab Stock Plan Specialist, call 800-654-2593. International participants, call +1-602-355-3408. Version 2022.01 . endstream endobj 1100 0 obj <. Aside from such penalties, subject to applicable law, an Employee who violates this Policy or who has a Family Member . 218 0 obj <> endobj "Internal Revenue Bulletin: 2009-49. Onscreen text: Income = Lesser of discount on offer date or actual gain. P)1YY(w.DYuK q`emzk;^Yj~3AK_z$v`aaQ]&> FBa `73*w[(O@?}hB /a!\3+ CaI.z868::2V\lp5}|IPC-pSvc7dES\~DO>!H2k=z$w7*eN"P5d.cgBLqj#wNH2z~mgq. Qualified plans require the approval of shareholders before implementation, and all plan participants have equal rights in the plan. H{3Ii.HxT3\ What is a qualified section 423 Plan? The SEBI Regulations prohibit an Insider from Trading in the securities of a company listed on any stock exchange on the basis of any unpublished price sensitive information. Penalties for Insider Trading and Violations of this Policy . xZn8}7i/E EbMc4E~g$v"nD:gf8gD*E96Krp08*Q~=JEYxp1LrZw_Jz[xqxHOO??zAn9v;n F8"\wid "u;W=}&3ng?d=HO#V0pI#v0_}K0]Mb"d#Q J%_rv~BCz~8p`OGdiA@D The taxation rules regarding ESPPs are complex. Onscreen text: Gain taxed at ordinary income tax rates + capital gains tax rates. An incentive stock option (ISO) is an employee benefit that gives the right to buy stock at a discount with a tax break on any potential profit. 107 0 obj <>/Filter/FlateDecode/ID[<3847B71402ED1F47B7AC6EAFC71F52D8>]/Index[88 32]/Info 87 0 R/Length 99/Prev 157184/Root 89 0 R/Size 120/Type/XRef/W[1 3 1]>>stream Narrator [off-screen]: When you do sell, you'll file a 1099 tax form and your tax rate may depend on whether your sale meets IRS requirements for a lower tax rate on the profit from the sale of shares. ESPPs are categorized in two ways: qualified and non-qualified. 13 <> INSIDER TRADING POLICY Effective as of April 17, 2020 . Its broker-dealer subsidiary, Charles Schwab & Co., Inc. (Member SIPC), offers investment services and products, including Schwab brokerage accounts. The sign for "Compensation" spins up the pole and turns red as it rises to the top. espp insider trading policy. Penalties for Insider Trading and Violations of this Policy . Onscreen text: Whichever you choose, you'll either have a Qualifying or Disqualifying Disposition. espp insider trading policyfeminine form of lent in french. An employee savings plan (ESP) is an employer-sponsored tax-deferred account, funded with contributions and typically used to save for retirement. Employees contribute to the plan through. The line extends to the right beneath the certificate. In the square, a stack of papers animates in. 3 0 obj Employees contribute to the plan through payroll deductions which build up between the offering date and the purchase date. " https://www.sec.gov/fast-answers/answersinsiderhtm.html You could be in trouble if you were tipped by an officer, but you don't describe that as the situation here. Your contributions will accumulate and then be used to purchase shares of Veradigm stock on the last business day of the calendar quarter. In addition, whether or not you are a "covered person," you may not enroll at any time when endstream endobj startxref Beneath the circle is a table representing a timeline. Onscreen text: However, holding can open you up to more risk. 2 Page 6 of 21 4. Insider - Prohibited Trading Practices 4.1 Trading on Inside Information Prohibited You are prohibited from purchasing or selling ResMed Securities while you are in possession of material non-public information about ResMed. 5 | Page . Or from your Schwab account, navigate to Equity Awards and click on Knowledge Center. ", Fidelity Investments. HTTn0+HkTm5J4}40,1jxlZaV0k8R/2E .i_e h?4[+9e='Jt)F%yq\+vL=<6krSoNc"o)P&x A white line extends off the right side of the box and lands on a red dot. With employee stock purchase plans, the discount rate on company shares depends on the specific plan but can be as much as 15% lower than the market price. The signpost rotates through each direction, starting with "Purchase Date" which turns red and rises to the top of the pole. endstream endobj 93 0 obj <>stream While it's not great, the 15% discount is still extremely favorable compared to even 30 days of carrying risk. Onscreen text: When you sell your ESPP shares after this period of time, the sale will be taxed more favorably. In addition, the Internal Revenue Service (IRS) restricts the total dollar amount to be contributed to $25,000 per calendar year. 9ogLv$j<4\- A grey box appears in between the two circles and a line draws down from the word "Hold" towards a blue circle that says "Qualifying Disposition." Enter to open, tab to navigate, enter to select, Practical Law Standard Document 7-502-0160, https://content.next.westlaw.com/practical-law/document/Ibb0a1455ef0511e28578f7ccc38dcbee/Corporate-Policy-on-Insider-Trading?viewType=FullText&transitionType=Default&contextData=(sc.Default). espp insider trading policygeorgia foraging laws. Where specific advice is necessary or appropriate, Schwab recommends consultation with a qualified tax advisor, CPA, financial planner, legal advisor, or investment manager. B. 1 of 6 Insider Trading Policy Global DOCUMENT NUMBER ORIGINAL ISSUE DATE REVISION DATE PREPARED BY REVIEWED BY APPROVED BY Document Type GL-WFT-GCL-L1-07 10/1/2014 3/ 8 /20 2 Legal Department General Counsel Board of Directors & General Counsel Policy 2020 WEATHERFORD ALL RIGHTS RESERVED PROPRIETARY AND CONFIDENTIAL. >> Can a purchase of shares through an ESPP ever be considered insider trading? Stock options and employee stock purchase plans (ESPP) are great ways to build the foundation for financial freedom and retirement. INSIDER TRADING POLICY I. Forgotten your username or password? <>/Metadata 957 0 R/ViewerPreferences 958 0 R>> The offers that appear in this table are from partnerships from which Investopedia receives compensation. On Nov. 16, 2009, the Internal Revenue Service and U.S. Treasury Department issued final regulations governing Employee Stock Purchase Plans (ESPPs) under Code. :H G:WpxJk8=B7rdGOZB'X ^DryG';-OIGm8H$x 1126 0 obj <>/Filter/FlateDecode/ID[]/Index[1099 45]/Info 1098 0 R/Length 118/Prev 316220/Root 1100 0 R/Size 1144/Type/XRef/W[1 2 1]>>stream eD]|"/>IH$d\KzRsmTO2G]|"QHD'R=KZ/xO2 OzCOzBOz}Xp??k+14Vj*#qdV=H3B%V4Js`GV+^/^3cPfB*JG"HY_a\bSbL7*m&y~Fws{x0rEsvm^f+Ego:&B `Wi9r=(FQ'. Line draws down and points towards a box that has a shopping cart with animated certificates that leave the cart. Narrator [off-screen]: If you sell the shares, you are responsible for paying taxes on this income. The money you used to buy them had already been taxed. The purpose of this Insider Trading Policy (this "Policy") is to promote compliance with applicable securities laws by Premier, Inc., Premier Healthcare Alliance, L.P. and their . 1. Rules The rules shall be called 'Rules for Trading in the securities of Medplus Health Services Limited by an Insider' ("Rules"). @ (IEH G-V8xev30Ie2UIjX{[e.b-K3 %PDF-1.6 % Nothing on this website is an offer to sell or a solicitation of an offer to buy securities, products or service, by any person or entity in any jurisdiction or country where such distribution or us would be contrary to law or regulation. (2 2 0 obj This policy is designed to prevent insider trading or allegations of insider . Reply. Definition and 2 Main Types, Employee Savings Plan (ESP) Definition, Types, Tax Benefits. %PDF-1.6 % rq~ynUU||jFfi9,WN)T^oy..olL4=QDB hb```i,VB %%EOF An employee stock purchase plan (ESPP) is a company-run program in which participating employees can purchase company stock at a discounted price. Narrator [off-screen]: Whichever you choose to do, you will come across the terms qualifying disposition and disqualifying disposition. Its banking subsidiary, Charles Schwab Bank (member FDIC and an Equal Housing Lender), provides deposit and lending services and products. 1 0 obj Narrator [off-screen]: In buying shares at a discount, though, the difference between what you paid for the shares and the Fair Market Value when you sell the shares is considered income. The first paycheck after the enrollment period ends. Insider Trading Policy and Blackout Period If the company has notified you that you have been designated a "covered person" under the Insider Trading Policy, you may not enroll in the ESPP when the company is in a blackout period. Company securities under the employee stock purchase plan resulting from your periodic contribution Employee Stock Purchase Plan ("ESPP") pursuant to its terms, subject to the limitations set forth in the Insider Trading Policy . "The legal version is when corporate insidersofficers, directors, and employeesbuy and sell stock in their own companies. 2021 Charles Schwab & Co., Inc. All rights reserved. 212 0 obj <>stream 3.3.1.Employees may participate in the Premier, Inc. Most public companies adopt a formal policy on outside director compensation, which typically provides for automatic, non- . ESPP is administered through E*TRADE. 3 Employee Stock Purchase Plan ("ESPP") Purchasing Sandy Spring stock through periodic, automatic payroll contributions to the ESPP. The sign for "Contributions" spins up the pole and turns red as it rises to the top. Insider Trading Prohibition(applies to all Directors, Officers and Employees of the Company) Insider trading occurs when a person materialin possession of and non-public information obtained through involvement with the Company (1) uses that information to make decisions to purchase, sell, or otherwise trade INSIDER TRADING POLICY This policy applies to all employees, officers, directors and consultants of LPL Financial Holdings Inc. and its affiliates (the "Company"). Q` &pA Narrator [off-screen]: A Qualifying Disposition is when you have held the shares for at least 2 years, plus one day, from the offering date and at least one year after the purchase date. Onscreen text: When you sell your ESPP shares after this period of time, the sale will be taxed more favorably. Depends on the company and the administrator. This policy's trading restrictions do not apply to the vesting of restricted stock, or the surrender of shares to pay for taxes incident to such vesting. The purpose of this Insider Trading Policy (this "Policy") is to promote compliance with applicable securities laws by Premier, Inc., Premier Healthcare Alliance, L.P., and their . % An animation of a woman and a man looking up at a street sign appears. This site is designed for U.S. residents. The offering period of a qualified ESPP cannot be greater than three years and there are restrictions on the maximum price discount allowable. Refer to etrade.com/enroll to begin the process. Employee Stock Purchase Plan ("ESPP") pursuant to its terms, subject to the limitations set forth in the ESPP . %%EOF Adopted May 2022 - CCM012 - Insider Trading Policy Rev. hbbd```b``N+dL9`RLg 2odnL qy$\ Q # Participation in the company ESPP may only commence after the offering period has begun. Narrator [off-screen]: On the Purchase Date, your ESPP contributions were used to buy shares at the discounted price, instead of the Fair Market Value of the shares. Learn more about our services fornon-U.S. residents. endobj Unauthorized access is prohibited. This Policy also applies to transactions by a Covered Individual in connection with the Company's Employee Stock Purchase Plan (the "ESPP"). ", Internal Revenue Service. Chapter 6: Insider Reporting Obligations and Insider Trading Restrictions; Rule 10b5-1 Trading Plans Directors, executive officers and significant shareholders of a public company are subject to a number of reporting obligations and trading limitations relating to their ownership of and transactions in the company's securities. Furthermore, to avoid allegations or claims of insider You can adjust your contributions only during an enrollment period. Investopedia requires writers to use primary sources to support their work. Investments in company stock through the company's 401(k) plan or an employee stock purchase plan (ESPP) may be exempted from the insider trading policy because these . %%EOF . <> If you decide to enroll in the ESPP, you will elect a percentage of your paycheck to be withheld each pay period and credited to a stock purchase account. 446 0 obj <>stream Learn more about how they work. endobj As required by Rule 10b5-1, an executive officer or director may enter into a trading plan only when he or she is not in possession of Material Nonpublic Information. Schwab Stock Plan Services provides equity compensation plan services and other financial services to corporations and executives through Charles Schwab & Co., Inc. ("Schwab"). Please note that you can withdraw from the plan at any time. This StandardDocument has integrated notes with important explanations and drafting tips. 4 0 obj Employee Stock Purchase Plan (ESPP). You need to enroll in the program before the set start dates. This insider trading policy also includes anti-pledging and anti-hedging provisions. Penalties for Insider Trading and Violations of this Policy . \ezGGGCh:f``1E*2`v4HbMtu*@4#XXPXy,PHMOiI ??/ *Lvxt;v10X6-xM;f:65@#! Generally, there is no violation for the enrollment at the start of the offering period or for the. Insider trading has a definition. Contributions to the ESPP are made after-tax. hbbd```b`` qd"n0vEbd"vH2f& ZH1 hs,# ; The information on this website is not intended to be construed as a contract between Veradigm and any Veradigm associate or former associate for purposes of employment or payment of benefits. 0 Onscreen text: Fair Market Value Amount paid for shares = Income. endstream endobj 89 0 obj <> endobj 90 0 obj <> endobj 91 0 obj <>stream Onscreen text: When you do sell: file a 1099 tax form. Narrator [off-screen]: Review your company's insider trading policy before trading, to make sure you are trading during open trading windows and following your company's insider trading policies. Moog's Insider Trading Policy applies to transactions involving Securities directly owned by Moog's Officers, Directors and employees, and applies to transactions for accounts in which the Moog Director, Officer or employee has an interest or an ability to influence transactions. Onscreen text: There are some advantages to holding onto your shares. 0 Directors, officers and key employees of XPO Logistics, Inc. and its subsidiaries . Updated insider trading regulations approved by the Securities and Exchange Commission (SEC), aiming to deter investors from exploiting existing Rule 10b5-1, take effect today.Here's what you need . This price may be either the price of the stock offering date or the purchase dateoften whichever figure is lower. And there are some advantages to holding onto your shares. When you enroll, you can use a portion of your paycheck to purchase Veradigm stock at a discounted rate. 436 0 obj <>/Filter/FlateDecode/ID[<51FEECA7A2618C4FB69524E9AD236B02><16461A644A860B43A80D81793B52533F>]/Index[422 25]/Info 421 0 R/Length 85/Prev 290884/Root 423 0 R/Size 447/Type/XRef/W[1 3 1]>>stream A line draws from beneath the table down towards a blue box. hbbd``b`1kV Q$ meHl?RX*OZb]l2Hh l Q $xADP5b`bdRH% ,t A form of corporate insider trading policy for a public company that applies to all employees and directors in prohibiting any form of insider trading and also imposes special trading restrictions on directors and officers, who are subject to additional legal requirements and extra public scrutiny as a result of their positions with the company. Hl0~9PjP(-Y$.d>GYn61f~}#=|}"N:{ In the event that the content of this guide or any oral representations made by any person regarding the plan conflict with or are inconsistent with the provisions of the plan document, the provisions of the plan document will control. endobj A qualified retirement plan is an employer-sponsored plan that meets the requirements of Internal Revenue Code, making it eligible for taxbenefits. %PDF-1.3 You may not purchase or sell any Sandy Spring security while in . ho6>n?DPfA. %PDF-1.6 % CC4011786 (0921-1ZHE). Aside from such penalties, subject to applicable law, an Employee who violates this Policy or who has a Family Member . Investopedia does not include all offers available in the marketplace. Up to 20% of each paycheck, credited to a stock purchase account on your behalf. Two weeks in uncommonly long, but not long enough to worry that something is going wrong. 2023Charles Schwab & Co., Inc.All rights reserved. This is considered a Qualifying Disposition. Narrator [off-screen]: Review your company's insider trading policy before trading, to make sure you are trading during open trading windows and following your company's insider trading policies. hVYo0+~lUv[Pd\*Jw&@OdO`y0]b@38mVE >q 7G-r}Mo_ @CbChKEbhUNS:i(^%JXamnaB^@A3qn7-Wr!2I|fhs'Z{hOhQ'$&W[viql2 '-6S~SQr9q"$> Tx|7yGrHDtJd4Q/:*@7Duf|g+g(:*]p+N%fJi^u9.3v s8_iAWY@8]TF }dF>{D98WvLg|FO}"f|;n>SQG4OpLBL+Q o?&x&@%a7o>F\CYoXwV7O^98o$tR>4"vRZj`GIi@wb>HNRMxVH]wM =Z? %%EOF Not Yet a Member? stream Register Now! Credit Solution Experts Incorporated offers quality business credit building services, which includes an easy step-by-step system designed for helping clients build their business credit effortlessly. Member SIPC. As the narrator mentions "ordinary" and "capital gains" those words become bolded. byAlan J. Berkeley, K&L Gates LLP, with Practical Law Corporate & Securities The author acknowledges with appreciation the contributions of Yuki Sato (counsel) and Sara T. Hall (associate) in the firm's Washington D.C. office, who assisted with research and revisions to this standard document. Narrator [off-screen]: If you hold onto your shares for more than a year, you have what's called a long-term capital gain. Insider Trading Prohibited. An employee stock ownership plan (ESOP) enables employees to gain an ownership interest in their employer in the form of shares of company stock. 183 0 obj <> endobj A. Trading Guidelines . You can enroll or change contributions at anytime during an open enrollment period. Introduction to Employee Stock Purchase Plans ESPP, Employers Offer Alternatives to 401(k) Loans, 7 Insurance-Based Tax Deductions You May Be Missing, Understanding Employee Stock Purchase Plans (ESPP), What Is a Qualified Retirement Plan? "Employee Stock Purchase Plans (ESPPs).". %PDF-1.5 % 262 0 obj <>stream Insiders may participate in the Premier, Inc. At the purchase date, the company uses the employee's accumulated funds to purchase stock in the company on behalf of the participating employees. No interest is earned on ESPP deductions held by Veradigm during the offering period. endstream endobj startxref "Stock Plan Services Filing Taxes for Your Employee Stock Purchase Plan (Qualified)," Page 3. Narrator [off-screen]: After the Purchase Date, you have the option to hold or sell your shares. The discount can be as much as 15% in some cases. hb```bT>c`f`s\``<3aSXHfU\MVU-f``@Rt'ba!GT. hb```f``d`a``ad@ Ar_xi; ,Sjrod6`Lg`// 0v}GbI'H@G{HIut4Dt4t0iD,@&X(R e$8PG202019212cZpcjyV{A4Y10 )&` Y4gV The Charles Schwab Corporation provides a full range of brokerage, banking and financial advisory services through its operating subsidiaries. For clarification purposes . You are 100% vested in your contributions. Its never a good idea to have any one investment make up more than 15% of your total portfolio. high speed chase sumter sc 2021 marine city high school staff marine city high school staff of any shares under the Company's employee stock purchase plan are exempt from this Policy, since the . Persons who violate Insider Trading laws in the United States and in many other jurisdictions may face criminal . Narrator [off-screen]: Still have questions? 422 0 obj <> endobj A blue box moves in from the left side of the screen. A line extends from the circle down towards a box. A form of corporate insider trading policy for a public company that applies to all employees and directors in prohibiting any form of insider trading and also imposes special trading restrictions on directors and officers, who are subject to additional legal requirements and extra public scrutiny as a result of their positions with the company. hbbd``b`:$[AD5`}$ Y 61mzA,fe $XL8d100Fg4` "- c@|l&-%|; ^R=+I)Gu$P\AnBvKE4@O2dS T^u=V~Zy=AS $tmpxdWk)yuOVD.^)X ,\3!U$,P xIu-~jfc5dc j-xWEP4zkh)R},}$%[v98E9F:K1un!80kc..3DEgZA#Axf nG@K) PC*/@ [8>GkLW\l#O1\hz8/7h=# o{_!>WN;scOSZ \A,OzygO-S]]I(331B)>kM+1%j) ++(TvF: PcFl[(Q1->B4s#qkCI!B-`9sS;}O}O y8C2_j/`JjP.0Na\Me?jf,j>1#PO'LW"VNu6/2cHA|8b.+g'Sm^T!Wyx}U82Yr-C2nv`h"IeMU:Q+>D+Ml6o?_ q55b*yj!8*tveV(d=3@8-ZKx\~Yx:'8 \gKJ}WNP\:-W!)w%m( w)V_GDq$r#p4^T8U9j[ZS*rr>F*sE>p ;%tC!,x !PGaF ujj6N';P[m*q.O$(oKOu*Rlf AF.