Loading...
Ordinance 83-2398 ORDINANCE NO. 83-2398 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, PROVIDING FOR THE ESTABLISHMENT OF A DEFERRED COMPENSATION PLAN FOR CITY OF MIAMI BEACH EMPLOYEES; REPEALING ALL ORDINANCES IN CONFLICT HERE- WITH; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE; PROVIDING FOR PASSAGE AS AN EMERGENCY MEASURE. BE IT ORDAINED BY THE COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA: SECTION 1. Establishment of the Plan. A deferred compensation plan (the "Plan") is hereby established for the City of Miami Beach, Florida (the "Employer") in accordance with Section 457 (b) of the Internal Revenue Code of 1954 , as amended (the "Code") . SECTION 2. Purpose of the Plan. The purpose of this Plan is to provide an optional fringe benefit to Participants whereby a designated amount of each Participant ' s Compensation is withheld each month by The Employer and invested at the discretion of and in a manner approved by the Employer until one of the specified events occur which permits all or part of the compensation with- held together with earnings, if any, to be payable to the Par- ticipant or his Beneficiary. Nothing contained in this Plan shall be deemed to constitute an employment contract or agree- ment between any Employee and the Employer or to give any Employee the right to be retained in the employ of the Employer . Nor shall anything herein be construed to modify the terms of any employment contract or agreement between any Employee and the Employer. SECTION 3. Definitions. Whenever used in this Plan, the following terms shall have the respective meanings as set forth below: OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 3-1 Account. The bookkeeping account maintained for each Participant reflecting the cumulative amount of the Partic- ipant 's Deferred Compensation, including any income, gains, losses, or increases or decreases in market value attribut- able to the Employer ' s investment of the Participant ' s Deferred Compensation, and further reflecting any amounts accepted as a transfer under Section 6-4 , any distributions to the Participant, and any fees or expenses charged against the Participant 's Deferred Compensation. 3-2 Administrator. The organization or entity selected by the Employer to perform certain administrative functions pursuant to the provisions of this Plan. 3-3 Beneficiary. The person; persons; or other legal entity designated by the Participant to receive any undis- tributed benefits payable in the event of the Participant ' s death. 3-4 Compensation. Compensation shall mean the total amount of wages, salary, bonuses and overtime that would be payable by the Employer to a Employee in the absence of an agreement to defer compensation under this Plan, or any other comparable deferred compensation plan. 3-5 Deferred Compensation. The amount of Compensation which the Participant and the Employer mutually agree to defer in accordance with the terms of this Plan. 3-6 Participant. Any natural person, whether appointed, elected, salaried, or under contract, who performs services for the Employer on a regular basis as an employee or independent contractor. -2- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139 3-7 Employer. The City of Miami Beach, Florida, a politi- cal subdivision of the State of Florida, including any departments or agencies thereof. 3-8 Includable Compensation. The amount of a Employee ' s compensation from the Employer for a taxable year that is attributable to services rendered for the Employer and includable in the Employee ' s gross income for the taxable year for federal income tax purposes. Includable Compensa- tion does not include an amount excludable from gross income under this Plan or any other plan described in Section 457 (b) of the Code, any amount excludable from gross income under Section 403 (b) of the Code, or any other amounts excludable from gross income for federal tax pur- poses. Includable Compensation shall be determined without regard to any community property laws. 3-9 Joinder Agreement. The deferred compensation entered into between an Employee and the Employer under which the Employee elects to participate in the Plan, including any amendments or modifications thereof. The Joinder Agreement shall evidence the amount or percentage of Deferred Compen- sation, the method of investment requested by the Partici- pant, the payment option elected by the Participant, desig- nate the Participant 's Beneficiary or Beneficiaries, and incorporate the terms, conditions, and provisions of this Plan by reference. 3-10 Normal Compensation. The amount of compensation which would be payable to a Participant by the Employer for a taxable year if no Joinder Agreement was in effect to defer compensation under this Plan and if no Section 403 (b) plan was maintained by the Employer. -3- 0 OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 3-11 Normal Retirement Age. The age selected by the Par- ticipant which may not be earlier than the earliest age at which the Participant has the right to retire without the consent of the Employer and receive unreduced retirement benefits under the Employer ' s basic retirement plan and which may not be later than age 70 1/2 or , if the Partici- pant remains in the employ of the Employer after attaining age 70 1/2 , the age or date of the Participant ' s expected Separation from Service, but such age or date shall not be later than the mandatory age provided by the Employer. If the Participant will not become eligible to receive bene- fits under the Employer ' s basic retirement plan, the Par- ticipant may select a Normal Retirement Age which is not earlier than age 65 and not later than age 70. Normal Retirement Age shall be age 70 1/2 in any case in which the Participant fails to select another Normal Retirement Age under this section. A Participant ' s selection of a Normal Retirement Age under this section shall be irrevocable once deferrals have been made utilizing the additional limita- tion under Section 6-2. 3-12 Participant. Any Employer who is eligible to defer compensation under this Plan and who has enrolled in the Plan pursuant to the requirements of Section 5 . 3-13 Plan Year. The Plan Year under this Plan is the Calendar Year . 3-14 Separation from Service. The severance of the Par- ticipant ' s employment with the Employer for any reason. In the case of a Participant who is an independent contractor of the Employer , Separation from Service shall be deemed to have occurred when the Participant 's contract under which -4- • OFFICE OF THE CITY ATTORNEY -1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139 services are performed has completely expired and termi- nated, there is no foreseeable possibility that the Employer will renew the contract or enter into a new contract for the Participant ' s services, and it is not anticipated that the Participant will become an employee of the Employer. SECTION 4. Administration. 4-1 Responsibility for Administration. This Plan shall be administered by the Administrator selected by the Employer subject to the general supervision of the Employer. Neither the Administrator nor its employees shall be eligi- ble to participate in the Plan. 4-2 Duties of Administrator . The Employer shall contract with the Administrator to represent the Employer in all matters concerning the administration of the Plan. Such matters shall include, but not be limited to, the enroll- ment of Employees as Participants, the maintenance of Accounts and other records, interpreting the provisions of this Plan, the making of periodic reports to Participants, and the distribution of benefits to Participants. 4-3 Administrative Costs. It is the intent of this Plan that the Employer shall not incur any expense in the opera- tion and administration of this Plan other than for its obligation to make deferments and pay the Deferred Compen- sation as provided hereunder. -5- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139 SECTION 5. Participation in the Plan. 5-1 Initial Participation. An Employee may become a Par- ticipant by entering into a Joinder Agreement. At the time of entering into or amending a Joinder Agreement hereunder , a Participant must agree to defer a minimum of twenty dollars ($20. 00) per payroll period or such greater amount as may be required under the investments selected in the Participant ' s Joinder Agreement. 5-2 Amendment of Joinder Agreements. A Participant may amend an executed Joinder Agreement to change the amount of Deferred Compensation or to change the selection of invest- ments. A Participant may, at any time, amend the Joinder Agreement to change the designated Beneficiary and such amendment shall become effective immediately. 5-3 Revocation of Joinder Agreement. By giving written notice to the Employer , a Participant may revoke a Joinder Agreement and be restored to Normal Compensation. 5-4 Recommencement of Participation. A Participant who has revoked a Joinder Agreement under Section 5-3 may again become an active Participant by entering into a new Joinder Agreement with respect to compensation not yet earned as set forth in Section 5-1; provided however , that if a Par- ticipant has entered into and terminated a Joinder Agree- ment within a calendar year , the Participant may not enter into a new Joinder Agreement in that same calendar year. 5-5 Leave of Absence. Compensation may continue to be deferred under this Plan with respect to a Participant who is on an approved leave of absence from the Employer , with compensation, and all of the rules of this Article shall -6- OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139 apply with respect to making, amending, or revoking any Agreement for such a Participant. If a Participant is absent from work on an approved leave of absence, without compensation, the Joinder Agreement will remain in effect and compensation will again be deferred thereunder when the Participant returns to work. 5-6 Deferral Date. With respect to any Participant who has executed, amended, revoked, or recommenced participa- tion in the Plan in accordance with Sections 5-1, 5-2 , 5-3 and 5-4 , compensation will be deferred for any calendar month only if a Joinder Agreement providing for such deferral has been entered into before the beginning of such month and further provided that such month shall be the first full calendar month which begins at least 31 days after the execution of the Joinder Agreement. SECTION 6. Limitations on Deferrals. 6-1 Normal Limitation. Except as provided in Section 6-2 , the maximum amount of Deferred Compensation for any Partic- ipant for any taxable year shall not exceed the lesser of $7 ,500.00 or 33 1/3 percent of the Participant ' s Includable Compensation for the taxable year. This limitation will ordinarily be equivalent to the lesser of $7 ,500 . 00 or 25 percent of the Participant ' s Normal Compensation. 6-2 Catch-up Limitation. For each of the last three (3) taxable years of a Participant ending before the attainment of Normal Retirement Age, the maximum amount of Deferred Compensation shall be the lesser of: (1) $15 ,000 or (2) the sum of (i) the Normal Limitation for the taxable year , and (ii) the Normal Limitation for each of the prior -7- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 taxable years of the Participant commencing after 1978 during which the Participant was eligible to participate in the Plan less the amount of Deferred Compensation for each such prior taxable year . Any prior taxable year in which a Participant was eligible to participate in an eligible State deferred compensation plan (within the meaning of Section 457 of the Internal Revenue Code) maintained by another governmental employer within the State of Florida shall be treated as a prior taxable year under the pre- ceding sentence. For purposes of this section 6-2 , a Participant ' s Includable Compensation for the current tax- able year shall be deemed to include any Deferred Compensa- tion for the taxable year in excess of the amount permitted under the Normal Limitation, and the Participant ' s Includ- able Compensation for any prior taxable year shall be deemed to exclude any amount that could have been deferred under the Normal Limitation for such prior taxable year. 6-3 Section 403 (b) Annuities. For purposes of sections 6- 1 and 6-2, amounts contributed by the Employer on behalf of a Participant for the purchase of an annuity contract described in Section 403 (b) of the Code shall be treated as if such amounts constituted Deferred Compensation under this Plan for the taxable year in which the contribution was made and shall thereby reduce the maximum amount that may be deferred for such taxable year . 6-4 Acceptance of Transfers. The Employer will accept and credit to a Participant ' s Account an amount transferred from another employer within the State of Florida which maintains an eligible State deferred compensation plan described in Section 457 of the Code, provided that such other plan contains a provision substantially similar to -8- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 Section 8-8 . Any such transferred amount shall not be treated as Deferred Compensation subject to the limitations of this Article V; provided however , the actual amount of any Deferred Compensation under the plan from which the transfer is made shall be taken into account in computing the catch-up limitation under Section 6-2. 6-5 Withholding. Notwithstanding any other provision in this Plan, the amount of Deferred Compensation credited to a Participant 's Account shall not reduce or affect the amounts otherwise properly withheld and deducted from Normal Compensation for state income, pensions, social security, insurance and other fringe benefits. However , the computation of Federal income tax withholding shall be made after giving effect to the amount of Deferred Compen- sation credited to the Participant ' s Account subject to the limitations of this Article. SECTION 7. Investments and Account Values. 7-1 Investment of Deferred Compensation. For the purposes of measuring and satisfying the Employer 's obligation to provide benefits under this Plan, the Employer shall invest the amount of each Participant ' s Deferred Compensation, in an investment contract or investment contracts. Such investments shall be made within 72 hours, exclusive of Sundays and Holidays, from the time the amounts are remitted to the Administrator or otherwise available for investment. Any such investment contracts and any other property held by the Employer in connection with this Plan shall be the sole property of the Employer and shall not be held in trust for Participants or as collateral security for the fulfillment of the Employer ' s obligation under this -9- OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139 Plan. Any such investment contracts or property shall be subject to the claims of general creditors of the Employer and no Participant or Beneficiary shall have any vested interest or secured or preferred position with respect to such contracts or have any claim against the Employer except as an unsecured general creditor. 7-2 Crediting of Accounts. The Participant ' s Account shall reflect the amount and value of any investments acquired by the Employer through the investment of the Par- ticipant 's Deferred Compensation. It is anticipated that the Employer ' s investments with respect to a participant will conform to the investment selection made in the Par- ticipant ' s Joinder Agreement, but nothing herein shall be construed to require the Employer to make any particular investment of a Participant ' s Deferred Compensation; provided however , the Employer shall not cause any Deferred Compensation which has been invested in accordance with a Participant ' s selection to be liquidated and reinvested under a different investment contract, except at the request of a Participant and in accordance with regulations or rulings promulgated under Section 457 of the Code. Each Participant shall received periodic reports, not less fre- quently than annually, showing: the value of the Account as of the end of the calendar year or other accounting period for which the report is made; the Account balance as of the end of the preceding accounting period; the amount of compensation deferred during the accounting period; and the amount of income, gains or losses credited to the Par- ticipant ' s Account during the accounting period. 7-3 Employer Liability. In no event shall the Employer ' s liability to pay benefits to a Participant under Section 7 -10- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 exceed the value of payments due under the investments acquired through the investment of the Participant ' s Deferred Compensation and credited to the Participant ' s Account. The Employer shall not be liable for losses arising from expense charges of any kind or from deprecia- tion or shrinkage in the value any investments acquired under this Plan. SECTION 8 . Benefits. 8-1 Election upon Separation from Service. Within 60 days following the Participant ' s Separation from Service, the Participant may irrevocably elect to leave the amounts deferred in the Account pursuant to this section. Absent such election, the Participant shall commence receiving benefits as near the first day of the calendar month commencing not later than 120 days after the Participant ' s Separation from Service. Notwithstanding the foregoing, the distribution of the Participant ' s Account shall commence no later than the later of (1) 60 days after the close of the Plan Year in which the Participant attains Normal Retirement Age, or (2) 60 days after the close of the Plan Year in which the Participant Separates from Service. The distribution of such benefits shall be made in accordance with one of the payment options described in 8-2. In any case in which the balance of the Participant ' s account at Separation from Service is less than $1,000 , the amount thereof shall be distributed to the Participant in a lump sum within 120 days following Separation from Service. 8-2 Payment Options. As provided in sections 8-2 , 8-5 and 8-6 , a Participant or Beneficiary, when applicable, may elect to have the value of the Participant ' s Account dis- -11- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139 tributed in accordance with one of the following payment options provided that such option is available under the applicable investment contract and is consistent with the limitations set forth in section 8-3. (a) Life Annuity; (b) Life Annuity with payments guaranteed for 5 , 10 or 15 years. (c) Unit Refund Life Annuity; (d) Joint and Last Survivor Annuity; (e) Lump Sum; (f) Payments for a designated period of from 3 to 20 years; • (g) Any other method of payment agreed upon between the Participant and the Employer. A Participant ' s election of a payment option must be made at least 60 days before the payment of benefits is to com- mence. If a Participant fails to make a timely election of a payment option, benefits shall be paid under option (b) , above, with payments guaranteed for 10 years, or such shorter period as is necessary to comply with section 8-3 . 8-3 Limitation on Options. No payment option may be selected by the Participant under section 8-2 unless the present value of the payments to the Participant, deter- mined as of the date benefits commence, exceeds 50 percent of the value of the Participant ' s Account as of the date benefits commence. Present value determinations under this section shall be made by the Administrator in accordance with the expected return multiples set forth in Section 1. 72-9 of the Federal Income Tax Regulations (or a successor provision to such regulations) or , in the case of -12- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 payments derived from a contract issued by an insurance company, in accordance with the mortality tables used by the insurance company under such contract. Payments to any Beneficiary under section 8-4 and 8-5 must be paid over a period not exceeding 15 years if the Beneficiary is not the Participant ' s surviving spouse, or must be paid over the Beneficiary 's life or a period not exceeding the Benefici- ary 's life expectancy if the Beneficiary is the Partici- pant ' s surviving spouse. 8-4 Death Benefits After Separation from Service. Should the Participant die after the commencement of benefits under a payment option, the guaranteed or remaining pay- ments, if any, under the payment option shall be paid to the Participant ' s Beneficiary, subject to the limitations set forth in section 8-3 . If no Beneficiary is designated in the Joinder Agreement, or if the designated Beneficiary does not survive the Participant for a period of fifteen (15) days, then the value of any remaining payments under the payment option shall be paid to the estate of the Par- ticipant. If the designated Beneficiary survives the Par- ticipant for a period of fifteen (15) days, but does not continue to live for the remaining period of payments under the payment option, then the value of any remaining pay- ments under the payment option shall be paid to the estate of such Beneficiary. 8-5 Death Benefits Prior to Separation from Service. Should the Participant die before the commencement of bene- fits provided by section 8-1, a death benefit equal to the value of the Participant ' s Account, including any death benefit payable under any investment contracts credited to the Participant 's Account, shall be paid to the Beneficiary -13- • OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 in a lump sum within 90 days of receipt of satisfactory proof of death by the Administrator. Notwithstanding the foregoing, unless the Participant had elected otherwise, the Beneficiary may also elect within 60 days of the Par- ticipant ' s death to have such benefits commence at a later date in accordance with and limited by Section 8-1, 8-2 and 8-3. If no Beneficiary is designated in the Joinder Agree- ment, or if the designated Beneficiary does not survive the Participant for a period of fifteen (15) days, then the value of the death benefit shall be paid to the estate of the Participant. 8-6 Disability. Pn the event a Participant becomes disabled before the commencement of benefits under section 8-1, the Participant may elect to commence benefits under one of the payment options described in section 8-2 on the first day of the first month commencing 31 days after a determination of disability by the Employer. The Partici- pant ' s request for such determination must be made within a reasonable time after the impairment which constitutes the disability occurs. A Participant shall be considered disabled for purposes of this Plan if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or be of long-continued and indefinite duration. The disability of any Participant shall be determined in accordance with uniform principles consistently applied, utilizing such medical evidence as the Employer deems necessary and desirable. 8-7 Unforseeable Emergencies. In the event an unforesee- able emergency occurs prior to the commencement of benefits under section 8-1, a Participant may apply to the Adminis- -14- i OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 trator to receive that part of the value of his Account that is reasonably needed to satisfy the emergency need. The Administrator shall make a recommendation to the Employer in this regard and, if such application is approved by the Employer , the Participant shall be paid only such amount as the Employer deems necessary to meet the emergency need, but payment shall not be made to the extent that the financial hardship may be relieved through cessation of deferral under the Plan, insurance or other reimbursement, or liquidation of other assets of the extent such liquidation would not itself cause severe financial hardship. An unforeseeable emergency shall be deemed to involve only circumstances of severe financial hardship to the Participant resulting from a sudden and unexpected illness or accident of the participant or of a dependent (as defined in Section 152 (a) of the Internal Revenue Code) of the Participant, loss of the Participant ' s property due to casualty, or other similar and extraordinary unforesee- able circumstances arising as a result of events beyond the control of the Participant. The need to send a Partici- pant ' s child to college or to purchase a new home shall not be considered unforseeable emergencies. The determination as to whether such an unforeseeable emergency exists shall be based on the merits of each individual case. 8-8 Transfers to other Plans. If a Participant who has separated from Service with the Employer subsequently becomes employed by another employer located within the State of Florida which maintains an eligible State deferred compensation plan described in section 457 of the Internal Revenue Code, the Employer may, with the Participant ' s consent, transfer the value of the Participant ' s Account to such other employer if the other employer ' s plan provides -15- r OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 for the acceptance of such transfers and if the other employer thereby agrees to assume the Employer ' s obligation to the Participant represented by the value of the Account. In any case in which a Participant has a Separation of Service with the Employer in order to accept employment with another eligible employer , payout will not commence upon Separation of Service regardless of any other provi- sion of this Plan and any amount previously deferred will automatically be transferred. SECTION 9 . Non-Assignability. No Participant nor Beneficiary shall have any right to commute, sell, assign, pledge, transfer or otherwise convey or encumber the right to receive any payments hereunder , which payments and rights are expressly declared to be non-assignable and non- transferable; nor shall any unpaid benefits be subject to attachment, garnishment, or execution, or be transferable by operation of law in the event of bankruptcy or insolvency, except to the extent otherwise required by law. SECTION 10 . Relationship to Other Plans. This Plan serves in addition to any other retirement, pension, or benefit plan or system presently in existence or hereinafter established, if any, and participation hereunder shall not affect benefits receivable under any such plan or system. SECTION 11. Amendment or Termination of Plan The Employer may amend or terminate this Plan; provided, however , such amendment or termination shall not impair the rights of Participants or their Beneficiaries with respect to • -16- OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 any compensation deferred before the date of the termination or amendment of this Plan. Prior to effectuating any material amendment to the Plan, the Administrator shall notify all Par- ticipants in writing setting forth the nature of the amendment, why it is being made, and the likely impact on Participants. If the amendment will have any adverse impact on Participants, they shall have the right to modify their Joinder Agreements as provided in Section 5 to reduce or eliminate that impact. SECTION 12. Applicable Law This Plan shall be construed under the laws of the State of Florida and is established 'with the intent that it meet the requirements of an "eligible state deferred compensation plan" under Section 457 of the Internal Revenue Code. The provisions of this Plan shall be interpreted wherever possible in conformity with the requirements of that section. SECTION 13. Repealer. All ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed. SECTION 14 . Severability. If any section, part of section, paragraph, clause, phrase, or word of this Ordinance is declared invalid, the remaining provisions of this Ordinance shall not be affected. SECTION 15. Effective Date. This Ordinance shall go into effect immediately upon its passage as an emergency measure. -17- 0 OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH, FLORIDA 33139 PASSED AND ADOPTED this 21st day of December , 1983 as an emergency measure. MAYOR ATTEST: "flett;ut. >10(CGAA'° CITY CLERK MLB: kt 12153B FORM APPROVED LEGAL DEPT. Date_Pct_ -18 • OFFICE OF THE CITY ATTORNEY-1700 CONVENTION CENTER DRIVE-MIAMI BEACH,FLORIDA 33139 ► p i v S 0 m }a (1) u p 4JJ 00 ctl w cin rA (11 b D, Cr) o p u M w •rl Sa a) S N 0 $-.1 4cO 0 M +J •rl O i-) �+ 00 0 CJ 0D UH 14-1 a) %0 O RS "04- W Z w 00 cid r--.1-10000 H fd r-I-I O 0 a N •" o a) CD o »ai 4.1 w ro •r1 I+ •ri 00 co .. a3i • ccg cr) U) 12s a �+ G a) a1 •rl o CU a) LH 0 O+ J H O 4I bA O r-I U a. • .. w •r1 a) 0 H U OU H > C Cl)C S. cd H O cd w (1.) Cll 0 .o a) '-•• w 101 H cd a •