ࡱ> #` ?fbjbj zNVK# .$42 QQQhQlQ2 *RtSSSS \^_l$hx ϋd3[ \ddϋSSoBgBgBgd|S:SBgdBgBgn%TSR 0;XQne|- 0*Me@'`EaBgbb='`'`'`ϋϋfj'`'`'`*dddd2 2 6 #/d!2 2 6 /2 2 2       To recognize the costs being incurred today for payments that will be made in the future for todays employees eligible for the benefit. The ideal result being that at the time of retirement, the cost of the benefit will have been borne by the taxpayers incurring the obligation. In other words, the employees will have provided services to the taxpayers paying the bill and have those payments made by the taxpayers benefiting from their services. While that ideal may not be reached, the purpose of calculating the liability provides local officials, taxpayers and investors in the local units debt obligations a more accurate picture of the potential liabilities facing the local unit. It is important to recognize that ӣƵ budget and financial reporting laws do not require local units to budget amounts that exceed their current cash cost or to reflect the long-term liability on their balance sheet. These practices are a feature of accrual accounting, not the modified cash basis used by local units. There are however, other requirements affecting local units that will require local units to address the GASB standard. They will have to calculate and disclose their liability if the liability is material to understanding the financial condition of the local unit. The balance of this Notice discusses how local units are affected and sets forth procedures for them to follow. Additional information on OPEB disclosure can be found on the  HYPERLINK "http://www.gasb.org/project_pages/other_postemployment_benefits.html" GASB website and on the  HYPERLINK "http://www.gfoa.org/opeb" Government Finance Officers Association site. Local Units Affected by OPEB Local units are covered by the requirement to disclose their OPEB liability for several reasons. The primary reason is that existing rules of the Local Finance Board require local unit auditors to follow GASB standards when preparing Notes to the Financial Statements ( HYPERLINK "http://www.nj.gov/dca/lgs/rules/existing/5_30/njac_5306.pdf" N.J.A.C. 5:30-6.1). Local authorities have the additional requirement to not only disclose the liability in Notes, but to meet the GASB 45 requirement to recognize liabilities in certain financial statements ( HYPERLINK "http://www.nj.gov/dca/lgs/rules/existing/5_31/njac_5317.pdf" N.J.A.C. 5:31-7.1). In addition to the required reporting standards, most local units with outstanding debt obligations have a specific requirement to disclose OPEB liabilities imposed by the U.S. Securities and Exchange Commission. SEC regulations of the sale of debt by bond dealers pursuant to SEC Rule 15c2-12, commonly known as secondary disclosure rules, require the disclosure of all material liabilities. In most cases OPEB liabilities will fall into this category. The SEC reporting requirement relies on industry standards for disclosure and presentation of financial reports. In this case, the SEC uses the GASB standards as the basis for determining the calculation of liabilities. Since secondary disclosure rules took effect in 1995, any local unit that has issued new or refinanced debt is affected by the rules. The Division believes this covers most local units. This means that any local unit that has issued or refinanced debt since 1995 or issues debt in the future has an obligation in addition to ӣƵ disclosure requirements to consider if their OPEB liability is a material liability. If the liability meets materiality standards, the local unit is obligated to disclose the liability in the Notes to its financial statements, in addition to meeting the overall regulatory requirement. Required OPEB Disclosure GASB Statement 45 describes the disclosure requirements for the Notes to the Financial Statements that are required by local units. The financial reporting system used by local units does not accommodate the GASB requirements for accrual or modified accrual based accounting entries on financial statements. While these local units cannot show any accrued liability on their financial statements, they are obligated to meet the Notes disclosure requirements that are otherwise required for financial reporting purposes. The most common OPEB are health care benefits, however, there are others. This Notice covers OPEB in context of health care benefits, but its principles apply similarly to other benefits. Statement 45 details the disclosure requirements. They vary based on if the plan is a cost-sharing plan or a sole or agent employer plan and the number of affected employees and retirees. A cost-sharing plan is one where the employer is a member of a single health benefits program that provides the OPEB benefits and is responsible for calculating the OPEB liability. In ӣƵ, the State Health Benefits Plan (SHBP) and Health Insurance Funds (HIF) are cost-sharing plans. Sole or agent employer plans are those of local units that have commercial or are individually self-insured. The difference in how the plans are treated is discussed below. The form of plan should be discussed with the local unit auditor to determine the disclosure standard that the local unit will have to meet. The preparer of the local units Notes to the Financial Statement will need to review this material to determine disclosure requirements. It is important for local officials to be aware that the auditors opinion letter will continue to reflect the existing adverse opinion regarding compliance with the GASB requirements because of this as well as other GASB-requirements. This reflects that the local unit does not disclose its OPEB obligation by showing the liability on the balance sheet in accordance with the GASB requirements. It is all-important that before commencing compliance activities, local units ensure they have complied with existing State law to ensure that, as with any employee benefit, OPEB have been properly authorized. All benefits must be codified either in labor contracts negotiated pursuant to the N.J. Public Employment Relations Act or extended to individual employees as authorized by enabling ordinance (for municipalities) or resolution (other entities). The disclosure in the Notes to Financial Statements should reflect the legal basis for these benefits. Calculating and Meeting the Disclosure Requirements The GASB 45 rules provide the basis for calculating the liability, the central aspect being the periodic use of an actuary to calculate the liability. Many ӣƵ local units, however, will not have the responsibility to hire an actuary because they belong to the State Health Benefits Plan or a HIF. In addition, local units with fewer than 100 employees and retirees have a separate option. This section reviews how the OPEB calculation is made. Cost Sharing Plans: State Health Benefit Program and HIF Participants Local units that provide an OPEB and are members of the State Health Benefits Program (SHBP) can rely on calculations made by the SHBP and the resulting reduced disclosure responsibility. Approximately half of all local units currently participate in the SHBP. Under the GASB standard, a cost-sharing plan (i.e., SHBP) calculates a liability for the entire membership pool in a manner similar to the way pension obligations are calculated by the Division of Pension and Benefits. These local units will not have to engage an actuary; the calculations made by the SHBP actuary fulfill this requirement. The local unit will meet the required disclosure by applying SHBP information to local conditions and guiding the reader to the SHBP for other information. Currently, the SHBP is taking steps to implement the legal requirements of a cost-sharing program. Within several weeks of the release of this Notice, supplemental material will be released covering the technical details that will guide local unit financial statement preparers in meeting their disclosure requirements. Local units that provide a health insurance OPEB and are members of joint Health Insurance Funds should consult with their funds administrator to determine the status of the fund in this regard. These funds have responsibilities similar to the SHBP to provide disclosure information. Sole or Agency Plans: Non-SHBP Members Local units that are not members of the SHBP or other cost sharing plan must calculate and disclose their obligations pursuant to Statement 45 as sole or agent employers. These local units must obtain an actuarially calculated OPEB obligation on a periodic basis as described below. The frequency is based on the number of individuals covered by the plan: the total of current employees, plus retired employees receiving the benefit, plus terminated employees as follows: 200 or more covered individuals, every two years, Less than 200 covered individuals, every three years. Less than 100 covered individuals, every three years, but can use a special procedure that may not require an actuary. This is discussed further below. An actuary, working in concert with the preparer of the local units financial statement should provide all the required information that must be disclosed. Contracting for Actuary Services There are three considerations to address to meet the requirement of hiring an actuary: who hires the actuary, how an actuary is hired, and assumptions used by the actuary. Each issue is addressed below. 1) Who hires the actuary? Local units should consider using cooperative purchasing practices to gain economies of scale. The Division believes that there are cost savings available if local units join together to hire an actuary. There are two methods for using cooperative purchasing to do this. The heart of the OPEB liability is calculating the cost of a known risk, similar to forms of insurance coverage. After consultation with the Department of Banking and Insurance, the Division has concluded that the calculation of the OPEB liability falls under services that can be provided by joint insurance funds (JIFs). The calculation similarly falls under the scope of services provided by HIFs. While a JIF or HIF can calculate the liability, there is no statutory authority to insure the OPEB liability. JIFs and HIFs are advised that they can amend their plan of insurance to include OPEB liability calculation for those members requiring the calculation. The JIF/HIF can hire an actuary (see below) and provide its database of employee information to an actuary as a way of reducing the costs of actuary services to its members. In most cases JIFs and HIFs already employ the services of an actuary for other services. Secondly, local units can use an existing or create a new cooperative purchasing program to hire an actuary on a group basis. By following existing cooperative purchasing program rules, local units can take advantage of economies of scale to hire an actuary. JIF and HIF organizations can create a separate purchasing cooperative ( HYPERLINK "http://www.nj.gov/dca/lgs/rules/existing/5_34/njac_5347.pdf" pursuant to DLGS rules) to bring their economies of scale to non-members. 2) Hiring an actuary: Actuary services are subject to public bidding laws. Actuary services do not qualify for the professional services exception to the Local Public Contracts Law, in part because they are not regulated by the State. In addition, the Division has concluded that the exception for Extraordinary Unspecifiable Services at N.J.S.A. 40A:11-5(1)(a)(ii) and N.J.A.C. 5:34-2.1 does not apply for hiring an actuary. This analysis extends to the existing exception for insurance consultants at N.J.S.A. 40A:11-5(m) that permits the use of an EUS for those services and prohibits the use of the EUS exception for a JIF or HIF that engages in OPEB liability calculations. Note that the OPEB risk is not being insured only calculated. As an alternative to traditional public bidding, if the amount is estimated to exceed the bid threshold, the Division is granting blanket approval for actuary services to be contracted through the Competitive Contracting procedure (N.J.S.A. 40A:11-4.1 et seq). Since competitive contracting is defined as a form of competitive bidding, this can be used by cooperative purchasing groups. Local units can use competitive contracting directly without additional DLGS approval. Participation in a cooperative purchasing program as discussed above relieves a member local unit from its obligation to hire an actuary, as the work is being authorized by the lead agency. Bidding or competitive contracting is not required if a local unit determines the cost is less than its bid threshold. In this case, solicitation of quotations is appropriate, permitting award of the contract to a vendor the local unit finds is most advantageous, price and other factors considered. It is likely that an actuary hired for a single local unit may have a cost less than the bid threshold. It is unlikely that actuary services for a single local unit will cost less than 15 percent of the bid threshold. Finally, in all cases, the local unit doing the contracting is subject to the appropriate Pay-to-Play laws and related procurement laws. 3) Actuary Assumptions: A key element in calculating the OPEB liability by an actuary is the assumptions related to employee demographics, retirement ages, and health care costs. In fact, differences in assumptions used by actuaries can result in OPEB liabilities that can vary by as much as or more than 100%. To that extent, there is sound public policy for local units in the State to have their liabilities calculated using consistent standards where appropriate. Therefore, the Division will be recommending that the Local Finance Board adopt rules (under the Boards authority to regulate financial reporting) requiring all local units hiring actuaries for OPEB disclosure to use: Demographic assumptions used by the State Division of Pensions and Benefits in calculating pension benefits, and Health care assumptions used by the State Health Benefit Program in calculating the SHBP member OPEB requirements. These standards would be used by local unit actuaries unless the local unit actuary recommends and documents reasons that the State standards are inappropriate for the local unit. If so recommended and accepted by the local unit, the reasons for the exception and presentation of the standards must be disclosed in the notes to the Financial Statements. Pending adoption of rules, this Notice serves as interim compliance direction. For local units with less than 100 employees and retirees, GASB 45 allows a simplified alternative measurement method to calculate the liability for non-cost sharing employers. This method simplifies certain assumptions that make it potentially usable by non-actuaries. Local units in this category should consult with their auditor to determine how this provision may affect them. This is not necessary for local units in a cost sharing system (i.e., SHBP, HIFs). The Division of Pensions and Benefits will be posting on their web site the standards used by their actuaries for these purposes. Finally, costs of actuary services will be considered part of health insurance costs and may be budgeted accordingly. There is no statutory authority for a specific budget cap exception for this cost. Local units are responsible to ensure their actuary is aware of the requirement to use Division of Pensions and Benefits data. Funding OPEB Liabilities The disclosure of OPEB liability will result in bond rating agencies considering OPEB liabilities when evaluating local unit finances. Based on local unit finances, some local units may consider reserving funds or developing financing tools for this purpose. The GASB standards allow for the accrual of reserves, the establishment of irrevocable trusts, and standards regarding the issuance of debt to fund the liability. The GASB highlights that these options are subject to individual state and local laws and regulations. ӣƵ laws currently do not provide the ability for local units to use the GASB provisions for accrual of funds, creation of trusts, or issuing debt to finance the liability. The Division plans to work with various professional associations and the Legislature to establish the authority for permanent reserves and trusts, and for related authority to permit those reserves and trusts to invest in financial instruments that recognize their long-term nature. Actions for Local Units to Take There is no immediate impact for most local units. The GASB provides a phase-in schedule for local units to begin disclosing their OPEB liabilities. The schedule is based on end-of-year financial statements for the fiscal year starting after December 15th and the total budget of the local unit as of June 15, 1999. The first local units affected are those with revenues in excess of $100 million with disclosure required with their CY 2007 financial statements, due no later than June 30, 2008. In practice, this affects many counties and a few municipalities. These local units should use the rest of 2007 to determine their plan category, and if necessary, determine their approach to obtain actuary services, and act accordingly to have results ready for their 2007 annual audit. The official schedule is as follows: Revenues in...FY Starting after 12/15Local Unit Fiscal YearExcess of $100,000,0002006CY 2007/SFY 2008Excess of $10,000,0002007CY 2008/SFY 2009Less than $10,000,0002008CY 2009/SFY 2010The calculation of the budget includes the current fund and any utility operations. There is no prohibition against a local unit starting the process early. When a local unit has subsidiary component units that issue their own financial statements, the component unit should disclose on the same basis as the primary local unit. For example, an authority created by a county is subject to the timetable used by the county. Local units should consult with their financial professionals, including their auditor and bond counsel, concerning their responsibilities to implement OPEB reporting requirements. Later this year, the Local Finance Board will consider rules to implement the provisions of this Notice. The Division will also develop legislative proposals to address those issues requiring legislation and work with the Division of Pensions and Benefits with regard to posting the necessary actuary assumption information. In the meantime, this Local Finance Notice serves as authoritative direction to be followed by local units. This time-frame also allows local officials sufficient time to learn more about the issue and consider implementation strategies. The Division anticipates that various organizations will offer seminars on the issue to help local units understand the issue. As specific policies are enacted, the Division will issue additional guidance. A Frequently Asked Question page will be posted on the Division web site as issues are raised and resolved. Approved: Susan Jacobucci, Director Table of Embedded Web Links PageShortcut textInternet Address1The GASB website HYPERLINK "http://www.gasb.org/pub/index.html" http://www.gasb.org/pub/index.html 2N.J.A.C. 5:30-6.1 HYPERLINK "http://www.nj.gov/dca/lgs/rules/existing/5_30/njac_5306.pdf" http://www.nj.gov/dca/lgs/rules/existing/5_30/njac_5306.pdf 2N.JA.C. 5:31-7.1 HYPERLINK "http://www.nj.gov/dca/lgs/rules/existing/5_31/njac_5317.pdf" http://www.nj.gov/dca/lgs/rules/existing/5_31/njac_5317.pdf 2GASB website HYPERLINK "http://www.gasb.org/project_pages/other_postemployment_benefits.html" www.gasb.org/project_pages/other_postemployment_benefits.html 2GFOA website HYPERLINK "http://www.gfoa.org/opeb" www.gfoa.org/opeb 6Pursuant to DLGS rules HYPERLINK "http://www.nj.gov/dca/lgs/rules/existing/5_34/njac_5347.pdf" http://www.nj.gov/dca/lgs/rules/existing/5_34/njac_5347.pdf  Paragraphs 24 and 25  HIF managers are responsible for determining if the structure of their plan qualifies under GASB 45 as a cost sharing plan.  Paragraph 23  Paragraphs 24 and 25  Paragraphs 33-35 Any local unit considering the alternative measurement method should carefully review these requirements, the related tables in GASB 45 and the model spreadsheet at: www.gasb.org/project_pages/Alternative_Measurement_Method_Calculations.xls  This alternative method includes the same broad measurement steps as an actuarial valuation (projecting future cash outlays for benefits, discounting projected benefits to present value, and allocating the present value of projected benefits to periods using an actuarial cost method), but uses GASB generated tables for the calculations.  The 1999 date for the budget coincides with the implementation of GASB 34. Using the 1999 data provides consistency when local units must comply with the GASB requirement. The impact is minimal, but does permit a local unit that moved from one bracket to the next between 1999 and now to delay compliance one year.     Local Finance Notice 2007- 15 June 29, 2007 Page  PAGE 2 LFN 2007-15 June 29, 2007 Implementing GASB 45: Disclosure of Liabilities for Other Post-Employment Benefits for Municipalities and Counties This Local Finance Notice describes how a new accounting disclosure standard adopted by the Government Accounting Standards Board (GASB) affects municipalities, counties, and other local units that fall under the Local Budget Law (N.J.S.A. 40A:4-1 et seq). A separate Notice will be issued for local authorities and fire districts that fall under the Local Authorities Fiscal Control Act (N.J.S.A. 40A:5A-1 et seq). Each group is affected differently by the new GASB rule. While many GASB standards do not generally apply to financial reporting of local units operating under the Local Budget Law, this new requirement will affect most of them. Local unit fiscal staff and financial professionals should carefully review this Notice, advise elected officials of its effect, and provide guidance for meeting its requirements. Introduction The disclosure standards, codified by the GASB as GASB Statement 45, concerns obligations of a local unit described as OPEB - Other Post-Employment Benefits. OPEB are non-pension benefits that a government has contractually or otherwise agreed to provide employees once they have retired. Most commonly, OPEB include retirement health insurance coverage, though some local units may provide other benefits such as prescription or legal services coverage. GASB 45 provides standards for calculating the OPEB cost liability being incurred by the local unit. It is similar to standards used for calculating pension contributions: an actuarially calculated amount based on the demographics of potential retirees, inflation, and other factors that are part of determining pension liabilities. There are three key elements: The calculation of an annual payment that reflects the current expense of paying the benefit for already retired employees, and a calculation of an amount that represents the future cost for those individuals (which may or may not be funded).  Information on ordering the full text of GASB 45 is found on HYPERLINK "http://www.gasb.org/pub/index.html"the GASB website. Contact Information Director's Office V. 609.292.6613 F. 609.292.9073 Local Government Research V. 609.292.6110 F. 609.292.9073 Financial Regulation and Assistance V. 609.292.4806 F. 609.984.7388 Local Finance Board V. 609.292.0479 F. 609.633.6243 Local Management Services V. 609.292.7842 F. 609.633.6243 Authority Regulation V. 609.984.0132 F. 609.984.7388 Mail and Delivery 101 South Broad St. PO Box 803 Trenton, ӣƵ 08625-0803 Web:  HYPERLINK "http://www.nj.gov/dca/lgs" www.nj.gov/dca/lgs E-mail:  HYPERLINK "mailto:dlgs@dca.state.nj.us" dlgs@dca.state.nj.us Distribution Municipal and County Chief Financial Officers ,.0h r 6 < u <=>JKWX~.&'(ھڳھڟڔڐڐھڅjh.Uh`Bh.5OJQJ^Jjh.Uhh.0Jjh.Ujh.Uh lhB h.5hh-h.jh'hCJUmHnHuh'hjhpnUmHnHu3      !$a$zVZ[>f!"#$%&'()*+,/0 - . /0$a$gd.gd. & F xgd(9:iEFGXY^z199txyzBU}^klst)*5FGآjh y0JUh^jhE0JUh yh lhE5OJQJ^Jh.5OJQJ^Jh`Bjh.Uh-h.jh.UhR h.0J@0]^&'xy^_ !!""$a$gd.gd.Iws !*!L!^!d!/"8"""###5$6$$$%%T%%%%%&& &Y'''(w(x(y(((((.)/)Q)R)c)h)s*hUrhtI hB h.hi"h.5h&jh.0JU h.5 h y5h-h.5OJQJ^Jh-h-6h-h.6 h 5h^ h 5h 5 h 5h.h^h.h y9"#$$$$&&Y'Z'x(y((P)Q)***++,,@,A,--$a$gdUr & F xgdUr & F xgd.gdtIgd.s*}***+ +++!+)+++,,@,A,-'-(-<.=.//3032333|3}3~333334!5)5A5I5R5S5[5w555555 6'696?6J6O6v66666dz hB hUrheh.5h&h.>* hB h.hQHh.0Jjph.Ujh.U h&5 h.5 hUr5hUrh.5OJQJ^JhtIh-h lh.hUr:-;.<.@0A01133446688V9W9_;`;;;==> ?? & F  xx^ gd. & F  x^ gd.gd.666778888 9 9.979B9;*;>;;;;;<B<S<Z<@4AAAAABBB!B$B=BGBHBB CD^DDDDDFFFFFFF GGGGH H.HIHUHYHHHI hr[ h.h.5OJQJ^J hB h.jh.0JU hth.jhUr0JUhHA h.5h&hEh&h.>*hUrh.B?5A6ACCCC_D`DDD GGHHI9J5LDL]LtL$$x$Ifa$gdUr :xx^:gdUr $:^:a$gdD <x^<gdUr $<x^<a$gdUr<^<gd.II)J6J7JgJpJKK5L>ٳ7>NNNOORRRRR9:*h.h.5CJOJQJ^JaJhO)hO)5OJQJhHA5OJQJhpnhpn5CJ OJQJ\hHA5CJ OJQJ\%[[]]^^^^``1b2b%c&cccccccc d$$a$$$Pa$gdh&d P ^hgd & F &d P gd$a$gd.gd.ecfccccccccccccc ddd d/dSdUdddfduddddddddddddd eee0enereseteeee´{!jhpnCJOJQJU!jhpn5CJOJQJU\hpn5CJOJQJ\hpnCJOJQJhpnB* CJOJQJphhpnhh0JCJaJ#jhhCJUaJhhCJaJjhhCJUaJ. dd/dSdddudddddddd ee0eDeOeceneeeee f8f9f$Pa$$$a$$$Pa$eeeeeeeeeeeeee f f7f8f9f=f>f?fű㱠㱉ulcl_X hh6dh\hhpn5CJ\h 55CJ\hpnCJOJQJhpnCJOJQJhpn$h'e.hpn0JCJOJQJmH sH !jhpnCJOJQJU&h'e.hpn5CJOJQJ\mH sH  h'e.hpnCJOJQJmH sH hpn5CJOJQJ\!jhpn5CJOJQJU\hpn0JCJOJQJ9f:f;ff?f$a$gd$3 01h/R / =!"#$% L 0 01h/R / =!"#$% P0 0 041h/R ?P/ =!"#$% nVY~.PNG  IHDR?BsRGBgAMA a cHRMz&u0`:pQ< pHYs  ~tIME ( $tEXtSoftwareAdobe Photoshop CS2 Windows5I6IDATx^t\W. g홞N91Y*I%*R13JP*I%f.13ڲd̘Ir9HZtL^ҁ}9{ﳾ! <:᏷I~wkÎ|z5õA߮{[V?~='{~m~x@S˳i]٣|u3>>L>H;pg53 _i==xmTϮm>@+ ϓu iϯGvা?A.[ȍwx ҥOga~~t?~k^Gg퇫`<~O_|<`m@?cKH]rrȥ|gہx{>ˣA~"rG?^B^H?x|8 [֞w<~kgXɬc#2_ [t<x(T f yNͤ L?{I iS-2>GkϧxB?{4!;~ݳ0?Bu cydyM?X?b5_Lfa0P[MOοn֬AO h?u0X'H3ؔ4#c1c[`?ϓG1ߟ/ yCAz8ɏ֏Z'g>0O?އѰ.<3q7MuX]yl ڍ ?  {5=3kq(ylVžt}x:p#xjCu´f;E `OI ufC`dY4o/?OkI{GY㜻4a~5Qg },6z̓| zKH7.IfMXS~]D80OBe~Od֍F# G߄a>$OGG z}5{>״͟u cX|~?+`~ 5ڍ)&'DNGD q'G,,qí#݀O%#]Ѽ#cdu:p=fX]ָ:I.HF^ӈr?u},<9wѻ.l Ժ k#G=kg& 'S5z\8/!ã>'κMsrȞ̟o?^BxׯH3 ߁GUGڋb8.>dzkF9p!G^"zdy ;:rgCֶãU߆5jl޶ŵc];mr鄶k_i{:OGuDtyxuƷ$ZQ 񍑉  [rF[|r]~0?D&b桅c13YpTSXrmH5("$!*Hi OLϚ̙>nQԆ:VNN66ψFfؖФDt*!ۜiDԦbjF,1Ju] VA#3:6On%PڈT\J'M h.͖K 3v"@&؎L|72B#')*{1 g{a3[s:`713oJUa(M8*/* !˒έ&4f3uYz46)" eO2FLeщ)l||`1k8 t0 qb=vwz_֮[\A'UKAe%3dAC:LKuݝXpdᙷZzW/].;Wxp>+.*OƈB,&,?7vow,(_+4UqZyˍ׊j.1ST1LL?ɹiN6ĺrڹѹwKsTSHc]CS.x6G`w`T;6*9,9!65]1Y6fcX~l.İF-9i%uI4B2HD*}EO5f3q(mR%%=ߛmJϴfdT;Si9c>8 -ʘFewơLqHd(n"2c4$q'7>(11+&5*.!>.͚UĒiN:ɬ D1*f]^ZѥZm^߫mRIM,Im|Q@ܡя+EeWkڵC"huLW<"T e#|ɐ\3/*ŊIpj'Rq<Gj$1`'{cq DlgLzal,>8ZR.EPI GXJV2uCT*+)H@˲qzQCU,f%VM`z<"dv^җ_Ֆ^˳[/e<ٜP9Oee"ƌM$&PD\E<" K,J(K7%'ZòbKqĉ07z },8՚@ax(rO7hK'u:PvLu{[HuP{q$lsPLA`/RI0$x{F\C1ĜT%>ÚmHfd0T[JjQ͞M %&Qٶ(hhzwxgHWLcXۏ>kw>;u3-Nj*D&Mi{Ž c͜`@n ut7ܸ镛|}R}ɉ[Ss7gf^3}5uRY'/ +McI~ĵsW ,sDS̭7y{:P-R$dQ:`O^ $oKFέnNc8I*QJT(Rd'[ wqv=2;2쮈t[pR{Pr_tP+R/A$Z\.7D#b94 J%s4A F尔$%l13)i,%,ȢsR4<)H'pepK^Zqݵ[ƚU~Dkrk0l518L/)&sK р%LlurV5P[z$;r/j HvPxTvodV5UghJ{ӖEȢAav;GU4<]E)Tw-\ &$)GgK eD|TG䏒9] [f$YR8[pv(1QV߈l뷿oo>oGw7V[4vGiT[{OEʒ yPSo|_޾;_;A}~/?{_,_v\[2)XeSڲ#__;7Yx/& ^~gnHd((Sl ;6`or%ˏhTNJ #iE!ZHW0mHr /Rf,Ģ2xḳ2똺#8nzV1*C=UU~/0~ƛ~j{RQYHS(hԘl@ގޕ녕Sn@kI~Oso~/nŵ[_?A{-]Kc]yT_'Եvq~'G(wN_~?9sɏnU5mTVfRdV SВC/NUlxSܻŵgsShUDOQ'(t*tlKf-N=iF?~03UCJϪOIXsC4J XbwD62U]MtRr t@Σ0"I.mLyli&J'jI\4eq/]2OVTXڋT2U}ZfhWs5ru(Ղcp9IJ bcbNxCQa9 d`p*(RǷW[jaZPm-26U[ګK:,EEźX9P)H2.?K.k5&%_fPX-#%bMFT&8TTXVٴy  a-<3:k2&98 _բ| N*< Y!IȒTᦑlOA&sTCXE鈡_,T 9Bg1|l0#@RHTvs͆k]7. 3F,3tV15| "qiR [dddiļxlq,. ndhq}ii]&SjZpFo'9bh=).Q/QhYP?4YnMJbEtuɔeLI8#l&RMF-Xz"VTSiL!3[%7+,ؕ^э^]^{7C}볳_nZ7r]$е'XG6lwݯy֝oN}gCl5 >Tn>GfiHL5$U$&/ʥ*&\ݼYGd}J0=IψO1bc xAT/*V/NW=e  tzAb^ACz"> Ֆ&/Һs?<x&NĐqL#-A), Y(XZ+o.듪i*6T gdV]ќPfq:IA:[.4e\q . 0o2 8|'lЍ4JL*m)3=Iv(5l(d&-ILGPBSRV[[Q1;==;9SZg/ljhוՖˊeu%%UZK~FY' xFBSumf}{U`}XcXKDSIU~USd AQ |Q0%SaiQQYĜb X䓙rLbIB<[g2TdrvX<649'V,vvֲbVVadi yMJRQX@ɷM,|<0vsKELgy"V,,tyt" 9UjYWX! xAG\V#𜊐dST%4/7͏[o?}M[u~-U`J^ml;'+V8@;}uo^{땓wm冖lVHLaXfjM4 #ÎM&zo;_]ȎOEœ#2C0>YYD/?\?98D ?@=|;A2LҤgU(8)cI/tlp7ߟlBRSCd#)Ҵp4i#^^`5 dzu~-\ٮWie"!K%d+L%eS%U *RRnRM򞲪1cɄB?JOږJ! 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