% }kZ0XFT,D! Legal Notices, No further shares are authorized for purchase, The Board of Directors terminates the plan. The line eventually flattens out as the certificate icon moves slowly across the screen just above the line. endstream endobj 93 0 obj <>stream You are 100% vested in your contributions. Adopted May 2022 - CCM012 - Insider Trading Policy Rev. Veradigm reserves the right to amend, modify, suspend, replace or terminate any of its plans, policies or programs, in whole or in part, including any level or form of coverage, by appropriate company action, without your consent or concurrence. espp insider trading policygeorgia foraging laws. This is considered a Qualifying Disposition. We also reference original research from other reputable publishers where appropriate. hbbd```b``N+dL9`RLg 2odnL qy$\ Q # %%EOF %PDF-1.7 the individual responsibility to comply with this Policy against insider trading, regardless of whether the Company has a mandatory trading window for that Insider or any other Insiders of the Company. A form of corporate insider trading policy for a public company that applies to all employees and directors in prohibiting any form of insider trading and also imposes special trading restrictions on directors and officers, who are subject to additional legal requirements and extra public scrutiny as a result of their positions with the company. 0 "The legal version is when corporate insidersofficers, directors, and employeesbuy and sell stock in their own companies. hbbd```b``+d)d)L`2LY5`]8sX|! V,&8'@9 L!D@_A`YF? To talk to a Schwab Stock Plan Specialist, call 800-654-2593. International participants, call +1-602-355-3408. Onscreen text: Fair Market Value Amount paid for shares = Income. hb```B ce`anxDQ9B$/D$&JPkKqZv ORS7-:::4::@ 1]2@HK ,X$AQE 0 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. 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. Line draws down and points towards a box that has a shopping cart with animated certificates that leave the cart. 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. 0 <> As the narrator mentions "ordinary" and "capital gains" those words become bolded. 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 Onscreen text: Whichever you choose, you'll either have a Qualifying or Disqualifying Disposition. under the Company's stock option plans and the purchase of shares under the Company's employee stock purchase plan to be exceptions to this Policy because they are transactions with the . Employee Stock Purchase Plan (ESPP). 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 Give us a call. %%EOF The line extends to the right beneath the certificate. <> This insider trading policy also includes anti-pledging and anti-hedging provisions. Employee Stock Purchase Plan ("ESPP") pursuant to its terms, subject to the limitations set forth in the Onscreen text: You may be able to claim a capital loss if the shares' value is lower than when you sell. A white line extends off the right side of the box and lands on a red dot. 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. Employee Stock Purchase Plan ("ESPP") Purchasing Sandy Spring stock through periodic, automatic payroll contributions to the ESPP. Employee Stock Purchase Plan:How You Are Taxed. 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. The sign for "Contributions" spins up the pole and turns red as it rises to the top. A red dotted line extends from the right side of the box and lands on a grey square. Not Yet a Member? This insider trading policy also includes anti-pledging and anti-hedging provisions. 4 0 obj 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. (subject to the Veradigm Insider Trading Policy). The sign for "Income" spins up the pole and turns red as it rises to the top. "Internal Revenue Bulletin: 2009-49. HTTn0+HkTm5J4}40,1jxlZaV0k8R/2E .i_e h?4[+9e='Jt)F%yq\+vL=<6krSoNc"o)P&x It then turns down again. Employees contribute through payroll deductions, which build until the purchase date. When managed well, they can help you reach all of your. *svx:>8oAb 00*a ;C F~ D !p %PDF-1.3 Insider Trading Prohibited. Aside from such penalties, subject to applicable law, an Employee who violates this Policy or who has a Family Member . Its banking subsidiary, Charles Schwab Bank (member FDIC and an Equal Housing Lender), provides deposit and lending services and products. The Charles Schwab Corporation provides a full range of brokerage, banking and financial advisory services through its operating subsidiaries. The offers that appear in this table are from partnerships from which Investopedia receives compensation. You will be able to view, track and sell your shares online at E*TRADE (subject to the Veradigm Insider Trading Policy). 262 0 obj <>stream %PDF-1.6 % Onscreen text: If you hold, you'll be taxed on income through Capital Gains Tax. Furthermore, to avoid allegations or claims of insider 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. Generally, there is no violation for the enrollment at the start of the offering period or for the. A line extends from the Sell circle and draws down towards a blue circle that says "Disqualifying Disposition". Both types of dispositions are taxed at a combination of ordinary income and capital gains rates. 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." Employee Stock Purchase Plan. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School for Social Research and Doctor of Philosophy in English literature from NYU. 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. high speed chase sumter sc 2021 marine city high school staff marine city high school staff endstream endobj startxref Insider Trading Policy . hb```i,VB :H G:WpxJk8=B7rdGOZB'X ^DryG';-OIGm8H$x Fidelity Investments. A. A qualified retirement plan is an employer-sponsored plan that meets the requirements of Internal Revenue Code, making it eligible for taxbenefits. This policy provides guidelines to employees, consultants, contractors, officers and directors of Check Point . This Standard Document has integrated notes with important explanations and drafting tips. \ezGGGCh:f``1E*2`v4HbMtu*@4#XXPXy,PHMOiI ??/ *Lvxt;v10X6-xM;f:65@#! Narrator [off-screen]: However, holding them for longer can open you up to additional risk, because the stock price could go down, more than offsetting tax savings you receive. 5 0 obj Your contributions will accumulate and then be used to purchase shares of Veradigm stock on the last business day of the calendar quarter. /Length 1580 endstream endobj 89 0 obj <> endobj 90 0 obj <> endobj 91 0 obj <>stream Access to Electronic Services may be limited or unavailable during periods of peak demand, market volatility, systems upgrade, maintenance, or for other reasons. endobj endstream endobj startxref hb```bT>c`f`s\``<3aSXHfU\MVU-f``@Rt'ba!GT. ,fnn``f]`,v9f.hbRp)dCGU#M^ ;HZ2;Ux)s;rRkT(p"si@u@zG8``h`` i$.Xb+)Aw2 XNguJ20/v~ WL'sY*ksSfp]o6T ": DG+xPj0AU ] Employees contribute to the plan through. This Standard Document has integrated notes with important explanations and drafting tips. stream 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). Qh %)U g(,2X */7;'JeS$?Ny8c[;9^~vBGH.&@u(vK5 You need to enroll in the program before the set start dates. 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. 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 . Trading Guidelines . . 244 0 obj <>/Filter/FlateDecode/ID[<3C3E771CD5DEEF48A298B8DB0726FB56>]/Index[218 45]/Info 217 0 R/Length 118/Prev 260708/Root 219 0 R/Size 263/Type/XRef/W[1 3 1]>>stream 2021 Charles Schwab & Co., Inc. All rights reserved. A blue arrow sign pointing left extends up out of a red dot. 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. Onscreen text: However, holding can open you up to more risk. The first paycheck after the enrollment period ends. This may be subject to a percentage limitation. Aside from such penalties, subject to applicable law, an Employee who violates this Policy or who has a Family Member . These prohibitions apply to you and your: When you enroll, you can use a portion of your paycheck to purchase Veradigm stock at a discounted rate. Where specific advice is necessary or appropriate, Schwab recommends consultation with a qualified tax advisor, CPA, financial planner, legal advisor, or investment manager. Some offering periods have multiple purchase dates in which stock may be purchased. At the purchase date, the company uses the employee's accumulated funds to purchase stock in the company on behalf of the participating employees. 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. Brokerage Products: Not FDIC Insured No Bank Guarantee May Lose Value. The words Purchase Date and Year 1 turn bold and blue as the narrator talks. %%EOF "Stocks (Options, Splits, Traders)5.". Can a purchase of shares through an ESPP ever be considered insider trading? hb```f``d`a``ad@ Ar_xi; ,Sjrod6`Lg`// 0v}GbI'H@G{HIut4Dt4t0iD,@&X(R e$8PG202019212cZpcjyV{A4Y10 )&` Y4gV 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. Will Kenton is an expert on the economy and investing laws and regulations. The Employee Stock Purchase Plan (ESPP) is a great opportunity for you to invest and share in Veradigm success. Onscreen text: There are some advantages to holding onto your shares. 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. "Stock Plan Services Filing Taxes for Your Employee Stock Purchase Plan (Qualified)," Page 3. "FAQs Employee Stock Purchase Plans. Participation in the company ESPP may only commence after the offering period has begun. Qualified plans require the approval of shareholders before implementation, and all plan participants have equal rights in the plan. (2 Associates scheduled to work more than 20 hours a week. Version 2022.01 . This period begins on the offering date, and this date corresponds with the grant date for the stock option plans. << For clarification purposes . ", Fidelity Investments. The icon of the certificate follows the line as it turns up and down. 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. During the application period, employees state the amount to be deducted from their pay and contributed to the plan. 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 . 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 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. The ESPP contributions max out at $15,000 or $7,500 per each ESPP period. Usage will be monitored. 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. 3 Forgotten your username or password? Narrator [off-screen]: With an ESPP plan, decisions you make about your shares determine how you are taxed. % Contributions to the ESPP are made after-tax. You can enroll or change contributions at anytime during an open enrollment period. The Charles Schwab logo appears. 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. An ESPP is a program in which employees can purchase company stock at a discounted price. The sign for "Compensation" spins up the pole and turns red as it rises to the top. Employees contribute to the plan through payroll deductions which build up between the offering date and the purchase date. 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. endobj \ggE/uR\8;NI Narrator [off-screen]: . Or from your Schwab account, navigate to Equity Awards and click on Knowledge Center. ESPPs may have a look back provision allowing the plan to use a historical closing price of the stock. 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. Insider trading has a definition. Register Now! endstream endobj 92 0 obj <>stream The line intersects with another red dot before moving up and then turning downwards. 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 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. Penalties for Insider Trading and Violations of this Policy . Two weeks in uncommonly long, but not long enough to worry that something is going wrong. This compensation may impact how and where listings appear. Learn more about how they work. 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. Unqualified dispositions can result in the entire gain being taxed at ordinary income tax rates. hbbd``b`1kV Q$ meHl?RX*OZb]l2Hh l Q $xADP5b`bdRH% ,t This StandardDocument has integrated notes with important explanations and drafting tips. When you bought shares at the discounted price. Refer to etrade.com/enroll to begin the process. ?h txGS:A$ |E"amJ\(Mn8. ESPPs typically do not allow individuals who own more than 5% of company stock to participate. endstream endobj startxref All other employees typically have the option, but not the obligation, to participate in the plan. No interest is earned on ESPP deductions held by Veradigm during the offering period. 3 0 obj This price may be either the price of the stock offering date or the purchase dateoften whichever figure is lower. ESPP shares are yours as soon as the stock purchase is completed. >> You can learn more about the standards we follow in producing accurate, unbiased content in our. INSIDER TRADING POLICY This policy applies to all employees, officers, directors and consultants of LPL Financial Holdings Inc. and its affiliates (the "Company"). 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). Narrator [off-screen]: When you sell your ESPP shares after this period of time, the sale will be taxed more favorably. Unauthorized access is prohibited. "Employee Stock Purchase Plans (ESPPs).". Narrator [off-screen]: If your sale is a Disqualifying Disposition, or anything that doesn't meet the standard for a qualifying disposition, the gain may also be taxed at a combination of ordinary income tax rates and capital gains tax rates. Employee Stock Purchase Plan ("ESPP") 3 Reasons for an Omnibus Plan . Depends on the company and the administrator. In addition, whether or not you are a "covered person," you may not enroll at any time when 5 | Page . %PDF-1.5 % The discount can be as much as 15% in some cases. Insiders may participate in the Premier, Inc. Non-U.S. residents are subject to country-specific restrictions. For access to this answer, please sign in or register. These include white papers, government data, original reporting, and interviews with industry experts. 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 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. endstream endobj 1100 0 obj <. This Policy also applies to transactions by a Covered Individual in connection with the Company's Employee Stock Purchase Plan (the "ESPP"). 0 Inside the arrow sign it says "Review insider trading policy before trading.". The directions on the street sign read "contributions," "purchase date," "compensation," and "income.". Employee Stock Purchase Plan ("ESPP") pursuant to its terms, subject to the limitations set forth in the ESPP . You are able to enroll in the months of February, May, August and November. Onscreen text: When you sell your ESPP shares after this period of time, the sale will be taxed more favorably. What is a qualified section 423 Plan? Reply. 13 Internal Revenue Service. endstream endobj 423 0 obj <. 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. The taxation rules regarding ESPPs are complex. 1099 0 obj <> endobj Above the dot is an icon of a certificate. Schwab brand music plays. 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 . In INSIDER TRADING POLICY Effective as of April 17, 2020 . Fidelity Investments. The money you used to buy them had already been taxed. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> The Employee Stock Purchase Plan (ESPP) is a great opportunity for you to invest and share in Veradigm success. An employee stock purchase plan (ESPP) is a company-run program in which participating employees can purchase company stock at a discounted price. /Filter /FlateDecode Beneath the circle is a table representing a timeline. CC4011786 (0921-1ZHE). 2 0 obj A line draws from beneath the table down towards a blue box. A blue box moves in from the left side of the screen. On Nov. 16, 2009, the Internal Revenue Service and U.S. Treasury Department issued final regulations governing Employee Stock Purchase Plans (ESPPs) under Code. " 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. 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. Investopedia requires writers to use primary sources to support their work. Contributions will market value, (a 15% discount) based on the lower of the Veradigm closing share price or the offering period start or end date. Plan, increases dilution, and could raise Section 16 and insider trading issues related to open-market sales. Schwab, a registered broker-dealer, offers brokerage and custody services to its customers. endobj Onscreen text: When you sell, you pay taxes on the income. 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. 2023Charles Schwab & Co., Inc.All rights reserved. In the square, a stack of papers animates in. Narrator [off-screen]: Still have questions? hbbd```b`` qd"n0vEbd"vH2f& ZH1 hs,# ; Narrator [off-screen]: If you hold onto your shares for more than a year, you have what's called a long-term capital gain. 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 Diversity is an important part of a stock portfolio. 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. "r+,O% %S*.\ml7cY)KQ*u^%):C%7`fT5b'PXaf95BVt=pZEE3kJ+@-536qH>8SXhRbE!SB4*R>6l>LM(40}mk^;~SoT@]#GWy;iq? q },&PW0`AV&p1U)M~~g7$0kvS939*[yc50xO Investopedia does not include all offers available in the marketplace. Persons who violate Insider Trading laws in the United States and in many other jurisdictions may face criminal . %%EOF If your employment with Veradigm ends during an offering period, the deductions taken during that offering period will be returned to you. Narrator [off-screen]: Whichever you choose to do, you will come across the terms qualifying disposition and disqualifying disposition. Onscreen text: When you do sell: file a 1099 tax form. Penalties for Insider Trading and Violations of this Policy . 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. Restrictions are often in place to disallow employees who have not been employed with the company for a specified durationoften one year. Narrator [off-screen]: Or, from your Schwab account, navigate to Equity Awards and click on Knowledge Center. endstream endobj startxref Insider Trading Policy . espp insider trading policyfeminine form of lent in french. Its never a good idea to have any one investment make up more than 15% of your total portfolio. A stock option gives an investor the right, but not the obligation, to buy or sell a stock at an agreed-upon price and date. 422 0 obj <> endobj In general, qualifying dispositions are taxed during the year of the sale of stock. Q` &pA %PDF-1.6 % . When you enroll, you can use a portion of your paycheck to purchase Veradigm stock at a discounted rate. B. Most ESPPs grant employees a price discount of up to 15%. Stock options and employee stock purchase plans (ESPP) are great ways to build the foundation for financial freedom and retirement. 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. The signpost rotates through each direction, starting with "Purchase Date" which turns red and rises to the top of the pole. j7 9w<5ly~vF aX`}1\ncb]sq la@0{hC+#{mi_`5?,)B_2q9!U[e~_YJ~Ui sV endstream endobj startxref 3.3.1.Employees may participate in the Premier, Inc. xXKo7neom iPJ%w\h 88 0 obj <> endobj Top Q. 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. 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. 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?