Section 202 will increase the amount people can move to a certified longevity annuity contract from $125,000 to $200,000. It additionally adjusts the $200,000 restrict annually for inflation and eliminates the rule capping QLAC premiums at 25% of the participant's complete plan assets. Some provisions of section 202 apply to QLACs purchased or acquired on or after July 2, 2014, whereas others are effective as of the date the laws grew to become law. Section 302 reduces the excise tax?the penalty you pay?on failure to take an RMD from 50% to 25%. If the failure to take a required minimal distribution is corrected in a well timed manner (as outlined beneath SECURE 2.0), the excise tax on the failure is further reduced from 25% to 10%.
As of Dec. 29, 2022, members have the choice to obtain employer matching contributions on a Roth or traditional basis. Previously they'd have been out of luck, however underneath the new rules their employer can nonetheless put $500 a month into their retirement account as an employer matching contribution. If you have to withdraw money out of your 401 or pre-tax retirement account, you typically should pay a 10% penalty on any distributions. Version 2.0 of the Secure Act introduces dozens of provisions meant to enhance retirement outcomes.
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Timely information and insights from our professionals on markets, investing, and personal finance. Starting in 2023, the steep penalty for failing to take an RMD decreased to 25% of the RMD amount not taken, from 50% presently. The penalty might be reduced to 10% for IRA house owners if the account owner withdraws the RMD amount previously not taken and submits a corrected tax return in a well timed manner.
But they really feel they can’t afford to contribute something to their retirement account, as a result of their pupil loan payment is $500 a month. Secure Act 2.0 directly addresses this hesitation by permitting you to convert as a lot as $35,000 saved in a 529 plan to a Roth IRA with no penalties. Rollovers are subject to Roth IRA annual contribution limits, that means that it would take you a little over five years of changing beneath the present $6,500 annual contribution limit to convert $35,000. The 529 account must even have been open for greater than 15 years. More than ninety provisions in SECURE 2.zero cover all forms of retirement savings plans. Other provisions become effective this yr, in 2024, or later years, i.e., 2025, 2026, or 2027.

div style="text-align:center"> <iframe width="564" height="313" src="https://www.youtube.com/embed/qXPbshsZoU8" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
Examples are hypothetical, and we encourage you to hunt personalized advice from qualified professionals relating to particular funding points. Our estimates are based mostly on previous market performance, and past performance just isn't a assure of future efficiency. You can repay the distribution at any time in the course of the three-year period starting on the day after the date on which the distribution was acquired. This repaid contribution might be treated as an eligible rollover. The new RMD starting age of 73 applies to IRA house owners who turned age 72 on or after January 1, 2023. IRA house owners who turned age 72 in 2022 should take their first RMD no later than April 1, 2023 and continue taking RMDs from their retirement account in 2023 and future years.

h2>Finest Ira Accounts</h2>
She has been featured on 2050 TrailBlazer’s podcast episode “The Power of Partnership”, CFP Board’s "Stay on Your Path" video, and Towson’s College of Business & Economics “Finding the Right Fit” news feature. Congress meant to retain the outcome underneath the regulation because it existed earlier than SECURE 2.0 was enacted concerning SIMPLE IRA and SEP contributions. … Thus, Congress supposed that no contributions to a SIMPLE IRA or SEP plan be taken into account for purposes of the in any other case applicable Roth IRA contribution restrict. Once you reach age fifty nine half, withdrawals from your IRA usually are not subject to an early withdrawal penalty, however they are subject to federal and state earnings tax, if applicable. If you're turning age 72 in 2023, the new legislation permits you to begin your plan a yr later, whenever you turn age seventy three.
Matching for Roth accounts.Employers will have the power to provide workers the option of receiving vested matching contributions to Roth accounts . Previously, matching in employer-sponsored plans was made on a pre-tax basis. Contributions to a Roth retirement plan are made after-tax, after which earnings can develop tax-free. Employers will be able to match student loan payments with contributions to employee retirement accounts.

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fsy+SULJWwNLDHkK2fix9g1B7tDCJ+VO5ZCPcdwdWluHbt+2ht+rqI62RqaBBIDUIUzkgBSfGcke/vqCT2C8VnqTQ08bKqeoSrD4lIzkfPt31dSqwlNxTVwOLSuyKspGgkaVyw8SUccWB7jRDRgH561ZQBXHXmG0Zx7+NdxOcY0cpAsKca9A0PiRr0KPIGiokA8fkNCAONe4+ehYz7Y0yQLnL9ujV5DwcaCqkHRgB99Moitj3aahKiM01QZAVHwsh7/dq09iT2q0wPAEeaWUAsJBqm6KX0ZVf5HOppZ6mpqWWYjwexz7aprUsysRSsy3r7d7eBE0IVnUjH2fIfnrrdvlKqD9n1tOYmXK/EM8vbtqO0CU9bTo9O+Jc98g8eQ15V0l7JizFGU9TJ49sDOsHZR2ZZme45RRU1LJUlIWhjZeXqDwp09UsEQaiq6OYHkQM47d/mdM9YK00jvTnKyRcJB4Knv/AK6itzvd4tFnNsNOYzj93Ih/XUjSdTZkcrbl0V9omqFZxIiuEOBjOonY0u8FXLBUqWbLfEucfdqvbf1Z3FbHRa4mZVAUnPfTw/VqftV0tKgJ/i56KwdaOlrkdWLJ5U1v1ZvTqqfKMMlh7fbjVW9UYaacR1FHKCygqOHuv2/bpdW9RZ7mElIC8yVMeQO336j/AO1ITXejLh42bPBh2U/fq+hQlTlmYk5qWhC6egEpDytxHz04GaCnHFYQRjAbGM6kl3ktM1J6NNTiKQDsFAx+Y1GTQ1DsEYAA/P210YvOrvQoeggZAzEqDr2NQpwEydPUNtjjXtLlz+mnWHbsHpZ5FpX9hp3UjHcmrI6iO6lpFwo8ZGvCmew7jUobbULQc0mLSeyE+dJo6OWkBjekjJB99KqkXsLJNbkYx314R7e+jGHnXhB9tZEixML7gd9eYGhEfZrwjv401ghZxnQWGPOjeOdBIJ0SBLAeNFkaOxoBX3xqBC+I/PXh7edCIOvCD9uoG4A6NheNOzJyHyJ7aLIOu75wNTclyR2aWjqoRT8EgnjOUkDEBh8mGdOorqHbtSkayJPTz8hKrgEocd8Hv/XUHywOc99czs/ZmJx89Vund7kuTBauUzRQWu9BIORcBiSYyff7vbTHda2vmqXkmrGlZMj1Y8gEfbppyw7qSNGQs/LikvDPYk6KhbUlw5P2lUj1VklkKnzyJI1Ktmb7u9muEMdRVerByAYSsSAPx+Wk9tstU1ErWy4U4djhww4n379/P4aYqqiqrRXcLlEp+I5AOQ3fStRqXiw6rVF79YNyWXdvTKttFRKlNLMkckU9OhfJUjsVB7g+PPYkH21SEm5KKempJLNHLSpHDGgVjnHFQuP01eWytj7IPTuLdlfCa010Mo9KSolEdPwErFAiKzMzLDI3JuC5iZRyPfVQ7w23ZbG86W92+GXgYXJJj98AkA4x8wffvry2D4hh48VlQXPu7fuT/EdCpQqebqT9fsIlU+pVStN5Zu59s6TGGVs8Y2OPOBnGltTRyUixyGQESLyGD4+w6JWeoiPOOV1PzBxr1yXQwXE3pPnjxOdemMrkMCDo4yuXEnL4h76FJJ6/xSZMnu3z0bEuJCuvQmlxo0KK4nXkfKntrpLbURpzPAg+MMDnTKwLiILka9A0b6ZBxjXojOnUQXABdDVe2hrHoYTTpC3OVfOltNV1EOBHMwx7Z7aShft0Yqnz302XqC5O9q3ariZWaoYx5yyZwDq0LaKOpjirYlbJGMI54j7xrP8ATVE0BBjkZcd/OpXat/3SgjMfNSp8ZzrHXwjnrEaNTLuXHLQRuGnpZGDMMshPY6jG4YURjFMYjTzR/wAw7q32ailq6i1UdYrVDMkbH4iD2/LUhe7UV2iwrxsrNyBU5IP3HWVYedF97YfOpbERuliKiSYLGYuI/hbGo9MGWEIDxwe66md0hhgnnt9xWWJg5TicqYznuCD402Vu3YIohLTVgqA/8oHca30pqyuUSuRuOTiexJIOjvWaVy/bJGM6WwWKuudWtFZqCprZ2XPpwxl2A9zgeB9upJt/pddblWx0VZWQU0kkqxLBD/2modmEfEKiHjkmaIDky93Hz0MRjsLhP800n05+7d+4anRq1fQVyP0dAGb1J5woAyO/Y6drZtfcl7kUWu01NSMMwlCcYsDGSXbCgDIySfcauTpz0vsRulLFBYprqU4tM1SDK8iukTKY4VXigK1VI2WDECbIYFM60xvzoltStW0S080FvkpDNFNWTJy4RlVkiyexYLJDHjkfDMM99eSx/lfToVFToQvfm9l7Fr77M6lDhMpxzVHbwRjK2dIwDG9+uYDmIzNT29fVZFHpkl5T8CgLMjckEnwkkZxrQ3SLoTYK20Jca8zURE7RvSLJ+/8AhAjKPKnF1b1VmVgDwIAwq51PBbekm3aGqqKOlkv9LDSZkIVTRxUnGVUZmPGMx+nNwyS2VRD7aie5/pNWa0mSjprrQ00ktLJPFT2mP66zTcmIUyjEYDEHuASC2SMefKcR43ieIxySm7e5e5fVs6dDB0sO7pfnrMk3XaG5Nr70q9hVcTx1dFUiniEgeRpgzhUKhQxJPJT29jpTd7ZTQ3CotFRVMa2jkaOaIwvGyFWZDlXVT5U+3yzpz6qdernd54Ku3bVlt7uUnnrqiqaat9ZJAyssoChccExhcjiADgDSapv1t6w0tJX1skaXqATNVVpAQViNIXDOFAxKGdg3sRwx47bsJ5T4ugoQnaUYq3R+8zVuG0p3a0bKxZRnuNA4jJ0cQSe+g419HPPhBH2aCU99HkdsaLYDOMaIQrj30EjRxXI0EjGjYISyjOMaAV0cV76Cy9sHUsS4Qy6AQR2xo9hj20ArkfdoJBCiuvMd/GjSgHnQSmNGxAvjrivnQvGu46liAMD89eEY0aR214U1LEBRVlRF/BKwx476WC8fWHBucC1AAwCexGm/gR4GtBfR6+iPv7qncLZui92ZKHaS1EMsz1jvHJXQcxySFV+LuOwc8V75BODrLi8VQwdN1a7svn4LxLKVOVWWWCLf+jRsaS/fRtukNVa5uN1rakUz/VZJQ0fAp2KqeIyZB3x/EcZ1QH0i7C1o3BV1SREJU1RODE6Mgx2BDAa+m9JsvbVvtlLtu22C10VDGGjhpVpuSCOLCsyhvhHxFe4XvnJ86qvqH9HTp51ApjPcZKiiknpBKJ4oY/RVO/JgmFBKg8j3B7+c418ww/EsnEnjnHRybt4P6nfnQvQ7FPkfLhpGkhEOO4Oc++Plop4ijcSQfu1dnWr6Mu/+kLSXaSnp7xt9SM3K3cnSnBPwrOpHKMkMhycoeagMScappyWGCBga+p4XEUsXTVSjK6ZwJwlTeWSsEei4zlew849tGU8UUjgTOUXP8QXONDBbh6fL4c5xrwKVOAe2tWUruGVEbIqp6wf7hjHy0UGcALyJA9tGBcnR0cdNn95ywfl7aKVgXC1SIgMcfhr0Uxmc+mox5x9mhmJMn0849tCVSO4ODp1EFxOY+LEAeNCCHOnC22mvvNfBbLXRzVdZUuIoYYULO7nwAB51els+i/ZbdT0idSurNt2xc6kRu9AtBJVtCr8uIdkbscqwPwlR2+IgjOLHcUwfDIp4qeW+y1b9yuy6jhquI/xq5n0Jj20YqfZrRZ6K/R+paiONeqV/u6O8aZo7Y0JbmCeWHQkBSuG7Ejkvbvpytuwfov0kkQkoOoFzklWNvSnjiQLyJDKSrRksuBkD+8MZ7640vLLhcVeLk/VF/Wxq/pWJejsvaZmVNOlk23fdxVH1WxWirrpRgssETPwBOMsR2UfacDWkjZ+hVJTf+7ehN1q6oRiSMVV4kRmkEpVkKl+OOIznuc9sY+LViWHqnfKQpR7M6MUlH9UknejpIsciVXEDenTqq8uxLYbvjsw7trnYry7oxh/a0m3/ALrJfBu/wL6XBZt/qSVvAq/pd9BrqXvVo6rcJWy0nqBWDd2ZcZJDn4cEdgyCQZ9u2tU7M+iP006X2h5JKuWpuDDBnL4cryB8nPgZHwhFI/iU4BFebk6w9XHpzcL9DZNoxQfV5TNWTVELgcuEg9IsxkyWA7KePIdydRem+klV2qskpKGuqtxV61s7SiK100FLJCcKhEkiO8iKQADmJjkls5AXxuO49xLil41ZtR6R0X39tzq0cFh8NrBa9WQH6SnSZ7f1AudzsNvEdprnE0EkCBYmkZAxRSPgLZD/AAg5wuotsHpv+0qBq5rVcK2SMzMEqHFPC/owmZowELPISAijDLhpU7HT31F6idS9xiB73TW6Gky88dHBTcYpJMksQzZY+QuORCgeMk5WdLvpJt0uhksz22miapZpeVRTNUSxNxAPpnmvJW4LhWIwe/2afCcaxuEpebxm8vRP67r2WJUwVGrLtGlcuzo70QvNm3FHe79Z1pLVStWelDHCKZHf4Ykcrj1GwBOylznDRnJPmWX+19LoN+T7ueOqulVHTU80VLbMyopiKL8TIBgg01OficD92O3YnVC7g+kZvbeUs9PZrfW1yOESOe5sqqFByxFLFhA2Vxkl/hB/vdl1r6K9aupLtW7nqaqip2nkq0gnX6rTRvKB2jixkYA7YQAYJzknOGrVnWqOrN2f57/WXQjGEcsSdX76Q+19qoLRYaS02lFgPox29VrpXKxCNO8X7lWCxxoeTk4CjwNVVees+9N3zJTWnbzzT1MBjSa6SGrlSY5BMUS4iUkYPEo3ckeNW9tb6OWwbCoa9V014qYhhqajj4x4/uMwywwSMEsnjVgWu2bY2YKFbZZbJt6OoYpFNVlXnLlGbGc5Y4B7iRu3tjVN4LxDqZ3s3QXrD1LqKSp3NW3CGh9A0ytXSCmjSP4uSekvxgHkQMKAQceNWdtf6M3S/bTwf2nuzXipp5D6tFb42ZR8lfgDIB4JYso0He30lel21qye1XW+XS81tDI8U8EEJVIn8qjLhUfII/lk44IPfVWVn00rlJWRU9g2nSW61LKSylvi/hwvE4IVQQpxxU9vfwY6ll3UHLd6iT6ZHTGxWu2Wrc20dqG00tMz0s0X8RmUksrswLfaBlicEDAAxrItDYpK9ZZU9QJ6h+EEdj3z/wCv11pzqnvTft/2JPfImFFSViLNKJJHnaoLgNKqM6/CAeJHHHuoIIK6oLasgrqyq+r4/ej1hGDxKjIB7D7dPSnnj3hZwyvQ8K/LQcfPRzLoBXPtr7cjxSYWcYzoBA+WjCpxjQCDjsNMNcLOgtoxl76Afu1AhR0E+dGMue+gEYOjYgA/boLD5aNOPloJXI1LEQWR37a7j9mdD449869C+2okG4Vx+zXcNG8e+Ne8c+NGxLhXDPtr3hnRqpj20NY2ZgqqSScADUsgGjPohfR/tW+6us6l78oTNtqwsRT00i8o66qVeZDgd2jQceQAPIsB3AYa+hlHe0LTQo0dClulZouX8LcI4+KoD2bkHZewGCWI7jVf9MtvWLpf0p2tYLvX0tqjoLZEtUgXnLJUy8WnPADIzK+Mt3x4x7LLhvXY9OLlLBaL7cZ7TEDKMLFktEOMgIHkhgmCcjwR518c41xR8QxUpt91aRXRffdnqMLh+xppc+Y3z7t3DXVe35hCZJI6qaml4upxRh4lDj58mSHt3P704+YgtL1E3NaLVYnkt/OlNx9CZZGUItvdYMue2CfTiYsuc92PYY1Ibr1F25HcbZHSdPKMLWhjFJU1/pvA3NfikU5AYnvknJ4g5+UJue8tvzUdbx6e2pktdQGIN0YtKcleYXzIQBnydc+NRdPmXOL6iaXqvd4qant9wsqMauvrtvSQPEGjl9BGeORwwwwnBmiJwRgsvcqDrGfV/bO2rbf/ANvbGilj29dcTU8LnkaZmAYR5x4KsrKD3AJXJ48jqLcUtluFRGkVovtFNcpf2tTiGaOpMkw9Qk8cfAAOfw+fGMZB1Se+bNQVdirorfNDVwiL1oPTyHi4k4HE98gYQn7MfLXo+A8R8zxUde7LR/z7DDjKPaU31RRgQZ0L08d8Z0ckWexGheifY6+qo88ECME5GjPQkX+JGHv3GjoxwbkY1YD2OpTadwmWi/Y81CKn1W4xjhzbv2CgffjUk3DVIl9SJJGT4GpZsDppurqRdjatt0HNYgHqaqUlaelTuS8j4+EYBOPJwcA41YuzPo83appW3bv8NtrbcPKVnqcR1VRxyTFDE3xFyA2Mj2yAwB1bNgpKnc31XY+wLUm3NsSTmFEf/aV8sfNjJIf4zyCHKgnGAMk8c+R455W0cCnRwdp1Ov7Y+vq/Be06mC4XOv36ukfixs2Xt+ybBaDbPSKNrxum4g01dfpIOXpZVWIpsE8V4l+R9uOcnAZbQ2B9Hx7haX3hvuOupknmEwEbYq3YuwZmHfiMnxxJ+WPOp/sTYu19o2WkrbfdqCWWqleRa9ziCKOE/vCnEecBgGyB3zgkd2ifrnsja+3am01d+a4V8FTUtHT2yT1zwLtLBxYEgEqF8n4S/A9wSPl2IxlbFVHVqNym+f58j0cKUacVGOiXIG3Tnp/FfbXaTFLW/WKCaopqOs9aKdk+J42lOFXtJzQqQD8aHJAOVNJtnYmzoaKtuu36OlntYkesrzO8foH0wgkHJ2ABcEryfsoYjvqrp+sPV3e009v2PY3pP3bU0NVJEairjDquOPEBYlLcjhuQ8DIAJK62/R033uupS5dT9xGIl2KLW1QnJLgLIscSHgvwoOwbHjtjI0io1HrJ2DnjyQuv3VTpbb2llt9j/tHeZpop6lQqSwtVQ0wU824qGU4bi4DAs7tgDiNRuj6i9beodU1t2RaKayW8yxVAp6ClEjgoACWICxj4mBJ4qeyA9s6trbvSfptsqP62lomuYHZp7qyw08WDk5QqMeB3ZSDgd+/c699aunG1lioazelup1DjhS21RDCeTfwmRc4byTxYHySue2rowhTVnqI5OTKwt/0Ta+6VSXDqtvRPVLBI1kkNRPMuWkZQSQOXJie3PJyxz72ft/pt072db3+pbdjq1gCxSVd2IRAwwScMPgJyOxVe2O/zqvqd9Jeqs+2jcem1kgnq6iclppomcRxBmB9UPxIl+E4D5Hw8iTkA503N9IbqJu24U7zbtqoPRZXCRSKkYfIx5+HPjsuM/boupKS7ugVT6mh/pTzUG5LPbrpBdaeWe2VElOwiUx8FkAZAoJOc+n2IJzjI1kurtV0qdyQrM7S5TCHOPfvk/jq477s+97s6Ot1CpgatLfFL8M1VzFOIiBxibkWIGDkNnsUxnj3z8+59zVU71hkhSSJsJnCiNR3IB9x28jPnGhSqNrXUMoW2N7dFdw7R2z0+pLlOdu2SviVqKqqSqiapKYOD4YniVOfjGfbPYPXUjrVtPalpu9RVJNeKqio2qYqSokCw1HENlSighcEYJaMYwSc4187q7ddzu7otdVTSIX4cS3YnzkIPhP3+daB6IbBh6obD3AaiWJay2SBQaiH1WdWXK47jGSncnl/COwOSyzk1qxoxWwXun6aG+Lsv1LbtHQ2VXjMSMql5UU/yZbv/AIhxPbxpD053lvXqDc5Nq1N5mlqKqJn4iPm08gmWTkQAXLKvqd8/w+ewJ1Q0VjukdbNBJSyArOFIII7hsHJPY9x9mrf6DXKk211i2vPW11PFI9aKURiTk2Z1MIzjsO8g8nUqRtG5I72RXXU/b942xvWqtd2paumqTxeVJ5AzkkdvjwAR5wTgk5JOSdIrSs01LEWcKWxg5y34a1f9JrYtBV71pb5LSqxqKcoWJOPhOe/z/j99Z9vm166kipILRVCmxKyPxUYdQD2/Hgfz09L9SKfUWo8jaNRdCrLZt4/R7rbHPbojMktVQ1btEOc2QHUsSMsArqo+4D21k+j2VXbZnmEcOXp3kpZERcYPL7P939daF+g1drmtVvfZ11d3jcwXCiJ91+JJe/zGYhpD1C24Lfve7UsjEQvMZ0AUY+Lv/UnVNO9KvKm/WGffpqRmkqe+iyh0v+qErnmA2ewPYEfYdJzEScEa+8Jo8GJuOgsvbSkxEdsHQSuRpiXErKfOgMO2lJT5aA0ff5aawykJShyNB4n3GlBj0Hh8xpkg3E/DXhT20o4684D7dSxLhHA694HOjuA+euCfPRJcJ4d/OveA99G8R7a7jnUJcLCga0B9Gbp7anrv7d7rs5uKr/8AotAArGeRX4yVDBiFWNCMcpCFyT7qNUIFGtrfRFp0vPTSoucik1NuqZKKNgvcGJY5Y2B/8JkHH5HkffXmfKzE18Lw5ujpmaTfNJ9PXsdDhkIVa6z8tSfzpuu408VXVTW6z09fVLRy1QT67NFLGWCc56gxxtlgRlA/xHHnsWbcW2Lw1Berhc9zXmR7HMtPKsNWYThnCcm9GJEJwOXHkzfEoJwe1s3XbdxqWqlMMFG9VdKWZ1lkC91wOxOCQCxXx3JGi7xsWe622/WM3CdnvFctWjxU0zgovBWL5UAt25Yz8skeR8nhoekepQF22RFS121KaKoryu6ioiEzyGWNmw+JMT4AALA8S3cYGRqFXPbHqXTetFCHVNmRmapmLS8ZRwZ1CZkJJwh8gdyNagrOmdNUX3bdfJ+1YG2zwwHoo1ScIGAwTKAn8RPufHbUEquktC1DvlqWS7uu64Y0EclNAHgMSMFJ/fEydyCcAeMavi0VtMzdGaiKKz1tDcKyBr9C0lEryPkqFyw7hgMLn3wcYzppr56uSnKmQVMVLNLDGclCrk8XVWTwcr5I9s6uTcXTavpbPsUxtVJFtenlpamWpo3i5CTmAyheWO7jOceNVlc9s3W1TUsM9KJf/fNVVK8ZJ/dOswVsdiO7AdwNXxSewjuVJf6KnWoeqpVKq2PVjbHJSf5u3Yg/MaZ8d/v1Nrlt263prfR2m31NTW1ARWhVCXZiB5HseR7/AG6mPTr6NW5d5Xm3267V9PbI65+AC8ppM4yASoKLkBvLeRgjOQPpPB+MUsPw9Tx1RJq6XVpeG/gcLE4SdSu40Yv6XK96a2Kg3L1B23t26wyS0VzutLR1CoSG9OSVVYjHfsDntg9vI8623U23ox0BiNl2ds9b1uutkc0QijEtQxkV1jVSTkR5QjLZILDAJ7ho250CPSKwXjcW39kC5XWjWeBLlXXRY5I4/jTnEpRQPYnjxJVuIYkk6NtvR3qbfIay6VZpNmQXZ2arkdBTSShy/qLNOwaol5eoww5wSR8zryPlHxr+rVVHCykqaVnrZP2HW4fhPNYt1UnL5DNcKOor7lFeesu7qGjjjDNBaKWTnURr6jenH6SKVQ4cj1GyfHLGSQuh6hXOvzbummypKYScTTS1cLF425BwUhTLEhzL5bvyOQQxTU+sf0edj7filmudZV3meHLyzzt9Uh5Y5fvHJMhGMEsDgYz4yNSGbqL052lTzw2u7WqI8DIYLZ6YGBgMzsDyZQeI5IM/F9mvLdlThu7nSU5S0RXtH0P6hbwpo6zf+41pqP8AdGKjqX+rwgJyZSKePtn4yDywx98nubBs3QbppYIVmltM1x9NA/qVRFLSoVPYFQOeO2O4YeR9mqHv303ZwC9k2etv7+jLPVT+vLMgb+FZGUA5GfKt3P36gfWLdu+t5WLbu8q+8zwWysMghkWVljP8WRkjuwKyLjLcRxA8EaudRR0iKoN6s1zcup/TzbUa0FDeLfDHEcNR2pIkjXl82B+LBIH7s5y3g9yM87o+mrUxJUwbc2zFa5Y+cIqqiQzSsAfJZguT2PZgxHfvnvqgujV3mvfWGyWC5SztR3StWklGQclgwVj3PcMQQc/1xozrttCPbfUG67apFIihnDxOxwzBwP4z7n20mZ5tRsqsWhVb+3v1n2HfZGrp+FPCsVUsMRkUrxGAwYkKuVkYEY84GRnGeLjfKiGpFNHPI8SA8XzgsPsz8vuHbHzGtE/Q3opaeTqBtusAcV1sgqvTySpETOnv4P73VI0NjMm5brZamiytFJPGC8fuj4A+WcaSHpNDvZMu/ZdppN+fRevO4ZKTFzslVUQxOFViFjijlAGc5B5fP2Hy1m2Pb01xp5q9Z+KjuRybPYZx2Hj7/n+Wt/ooQ/XenvUDZ8qp6MNSlQqjGP3sbRt28eIVGqDsNq9CS+Wf6vL/ANiaMM7j4SX5gDx2/wBm3bRpvVoMtkzQH0Q+G5Oge69n1pMjUtwqYyrEHEM8Cce3YfxJJ+es6W2yvUWyvglpwkqNJF3QA5xjv7+51pr6GL00Nv3TZW4JJPFBVBcdgI2dGOP/ANxNVPbOnlyod+dWnMU31W33CkqqdHHw+nM0wkK/cTCe3budV05ZasosaSvBNFX2/ZTCCCrDsWZgzKowO6kfj51eP0Kt7xT9Sd69Lprd9Xc22OuST1S3qiJwjDv4/wDiF/I6Y7Va0NuYOgzGSACO5CnP9BqafR62NZdtdYo92BH/AGhcqaeikJYgcCOXHHjuUX21dWj3LlUJd4i+9dnw2/dt8gEChYauSROIx2J5j+uoPRdJ9437qVQ3vadoqKl6KaGTlF4BUkj7zlcge/tra+9+m1r3Jtzc1dQ0kaXm1TLdPVwAZIDFgoffGIpOI+Y+06K+iztqGouF0u0UrrLSU0dP6ZbswkY5J+eDEPb309OqlDOvzkLOPese9Udlf2we30Ss0M7vJ6JZO5f02KxnOOPJgq5+Z+zVAQ7GS83ZaI0jTsahVWBl+IufhC4I88s/nrX2+4f2TVCuZDL+z6qKs4j+cIwbH3nx+P2aqjfdJDt/rUJI4B6U9fT1MSjsHLFHHnt/EX7/AH6zYSqlFwfIsrw1UkWttzpZs3YdrR7BZoKOsWEJM0bEluXHkDjAPcecdvbHjVdby6YUG+dxTUUlT9WqzGtTFKo8xqSsg/EvGe/yOPfU/vPWjatFUtahbrg9POuIa9kjhpJOwPwSSuokxkHKch9vtpj38tfSvT3G1hVlJMTMTj4T3x+aj9dYKtXLiE480aIQcqVmfOMVcmAhAZAS3EjtnR3rW94OEkThz5IwRn+uknH30Eg99fofKj5ymxZ6NnclfVkTI7H5H/19mltHTbJOUr57knbHJAnn5+P00yYOvGGdR07rdhUrciSw7P2/cYjJbdwAYIGKgKhH6/0Gmg7QrXrRRw1VLNyJw8cgYD7/AHGm88gOxOdcJJUzxdgfv1IwnH9wc0XyFVftC80DKJKbmHJClCGz+WmiakngcxSxMjjypHfS6OqnjbksjZHcdzoSV9Ssyzu3qOnZeffA1ZHOt9SNrkNJjx2Ix9+vDHp6udcLrWCsmpo4mZVVxEuA2BjOPnpXHc7XHRikNpWQjv6pOG+49sEabNJJaA35ka9LGu9PI070dBSVtfHSeqkCVEgRZJpAiR5OMsx7AD3Onqs2rtyktslau64mrYYSPqIRJfVkOclZI2dAoUqQc5JDZ4kKGrqYqnSlGEr3e2jf2XtNNHB1a9OVWFssd7tL3Ld+whvp69EZ0p9A+QNeemflrTYyXJT0t6ef+0Pci22qucdrtVLGam5XCQZWnhBx2GfidiQqqMkk9ge+t3dO7RT9O9qw2vpts+Whswkc/tfdFw+rRzSPxPqmIfGwKoMdkHYdvIOR/o43C5W+832W10tLPUUFqnu0C1Sc4o5YEbjIyZHLiHbj8mZT7HVg7m2/unqBeBTX+7XC4Sz7uht9FLUTM5jinKq0Yz2RA7oew7BRr5f5YY3EVMY8JJ2hGzS66bv5HpeE0aapKqt2XHuPq7Q0n1+juXXa3257WjPXQbZs5l4D1AM+oQ/8zAZBXB9hquNx9b+n62q37hpN1dRrsKyeSkaSOpEC+qgUsuEZOJw6HuCcMPtwbtfpZS3et3FfmjigS8bgq9vsBHkpCt0oCD3OCCHftgAcR89M166XVND0n3vTfXlke03OrmtaxFchGWijCsB/A3Lk3z7g+CNeSStodPQY97732LRV1DFUbS3VVSXKkp65Jaq588rMOSd+/fGD+Oo/dK+zxb4k2DT7PuAro6w0IzVlh6uePkdsFhjPywTpZ1a2hf44+l0EYmNbUU9rt8savlmZIIOQY+CPj/rpZT22d/pn3end5GhS4esIvKhhKncD8T+etCi1zK2QWHfNoqmrIqKivlPFb4TUTMtSwX0+YTIHMAnLL2+3XRdTLaaOCvj3VdaanmdoqcVURdWZccgAA3jI9/fXvTW0u/TTqZUzsZKqjtkwR2PIqFrqU+fuyPx1H9zWeOl2SasU8bfs24TCLKjtmGkY/wBTqxJ7CNIvHotcGot42vqBuKS0/sa0PUSCrFTDTMZfRdOHF2y/8fcDLYzgEnBumfrrSrBT2bpjtv1qyeGNRPBAY2LnlkCWZSx854iJsBmAbJyMi7F2zDW9Y6mOeklko49zUUlZGkZcPSn1WlU4wVQhgGYd1GSASADsSp+kR0a2PVy2bbDQS1FMGgmjtlueNAQf4XlKl2wR2ZfhOck+cU1mnJX5FtK9tCNixfSN3TRQ1ldUQ2SFFZPUb93M+AT2MpaQMfiAACrhj2GSdI9x/SD3rX71q9nbIsNqVqekkkqK64MeVMyMVI9SZlUx5GACuSZB28HUN3z9MLqBSXirodv7at9tp6IhQ06meomTGSHfmQTkHuD+YOo71wo6S57W2TvNImjqr3bPXmUO3cuqsvIknOMn39h8hrNJ52tDRGNkNu+9z726tbGr9zXC+wvRWS4w09b9VDem8oXIcciTng2MqAO3vntE+jqpc+s1i23HUsbbcDNSymMhHBaFsHwQDzA757+fnqedH7PNL0D39BVRsJWqEmHLHcqhww+WQuM6jnQjbTW/qbt+/Co509VcIYwAc92Yd8+Pft9+gtmugXpZkC6s0YtG+rptIlmpoK1gjOAHAZuxYgZY9+/9NXPu6wzT/Q025BGTNU2yqnGRnl3rJgAMe+GX8zpg62bcp6vrJuWOSAmaJFqFB8cmXGR95U6tOktVTVfR43FaZYwXtV2lUL/dKiJ/+otoSl3Yy8RktWjOvRW2rad97WuV1p445abcNCeRQchGXQn7R25E+Pw1Zf0rNrmbqfJcEyGejikyvh2VmHf8h+Wm6g2/XU1gue4aWdaappKymhRinIKZUk4tjPzhb399Wn9Kuhdbtb7hBEC1RTspX2wMeO3nuf01JStVivWCKvBsj30Z5Da+ttRZpYUVbxteuRQy4b1YpqZgP+Eydvs1EJdjyzdZLlYoFcvJPWtEFHc8aeSQA588igA+0jVn7PpUg+kBtG4xBYxU0iySYOMme2kt7dzzbv47g6WXCjNo+khRyN8Iqq6m45Pjn+74/b/FqqU/1nbpcdR/T9o0/RLoZKDdu97c4QrcqVKmIH2CFQc/4pWOmW27EppNydSIJAzPDbpKyJSMYaGoDBh9vGRx9x1K+gwe3dVntrIU9eKpgkXHnClsfnHpfXwy27rnX2dhxS+0NVSlQjNkNTOcdhgDkg7nAz286bPao/V8gZe57Rn+i76FDvZ6dQvKtoamAAnywYP+WI86ltdbY6XqTvG3lQ/7c27PIgPlpVUENj7kY6r3odLV0fVKzwRwOytK5LKDhQeMbA/hLq4d4Uy2rrftO6ySKsNXHUUEqso/el0ZFGSMgBpPA+Wqa8stZW5r4llJN036yg7PDHIJYsNlSVKj5E+f10+dP79aLdvaxCvlWnlmqYwirE0kjN4ICLlsE4Xl4Ge+nbpv04rN17yvdrguH1ZbXRTSNyj5c3SVVA7Edz8/bvqtNyzybcrZ6upo5K2NJWZYg/xEuwZe5OCBnHcdvYa2OopU9TPktPQ3HbWpW3FVWSqJVL7bZKfOCeTKD2+z4Wkx/unWfdg7m3HYbxfdv7dX0LnIYoWkklhjHonlz4GV1QOJCuGYMB3HA51eW379RVc+z90MmYrh6LJnGQamLguT9hkX9dUv1L29V23qPc6Kiqnp/WqyC0UxiYRtJ6keCvcEFkIPsRnWWnK9NroW1FaaZa1gh3BW7XqaXc3rtWxzSRFZqgTvx4gDMixorZPIAqCMHycarPr7QVtdQ7W3Oah+f1OJGZQcNLBIUkz37gh/Hy0w/Q23Tdbzatw2HctZWV11iqJfVmqHZ3IiYDDM2fjJlP2nH2aszqLQNX7BMLhX/Zt2mgBPbjFPGH5fcXzj7xpKf6dZw6hm89NSKgbrPsvZk0Ftk6XxVV9raaeuimbgIJE9RymC4kfmBGwwpQAkADGNX7YL9S772ZZN2RQrTpdKaOp9MH1BEzL8UeffByM/YdZF6l2i1U9XtLclQ81NFTVUkDmniVyXIWSMYLDz6cvv7a0n9GunaDpellaVlis9yqqOGaWQMk6cy/NTgDBLNgeQNDiFKm8JGtH01Kz9Wv2Jhaku3cJei1f5fcwF6eB9mgGM+2lZiI9tBKfZr9AqR87Ql4e3vrwp9udKDEfI0ExEe2nTIJzGc6AyHxjSv0zjJxrwxn201yCMoQfGg8e2caVmP8NACfYNMmQT8dcVONKfT7eNd6f2aZMFxNw8DR9LH3lOP+6b+mvfS+zSygpWeOtkx/sqct+bqv8A5tLUklEMdWNYi16IwfI0pELHvjxrvROrExGy2/ox0QqL/vIcc8dm3H8y0S/+bWsKHbdZNcLQbbbmkEG5jUTlBgKiV0RZ2Pjsq/jjGq0+h70dvO3Km+b06kW+bbFrq6IW6GS7olOKmJ2DyhY5cE/wRYYqVILDufGk711a6Q7TrFpJbdcLlWBI5YiKGWoL+p/CVJBClj9i576+SeVVWOJ4lJ0ndJJaHq+FxlTw6zLVkD2Zsyup6JrdUVFK00m6Ku7FInLvHEaukkUMvnkRDIe3bsPnjSK5dJ62bb28LFNFcHO46qWZVFHMnFX+rDAfgyj/AOHbvg+R28gPNy6vdTd6XKlpekcFuVYGda6mnJEsGWAVpleMemvZwMZyUbv2wHyybw6sXKySV1/orRbJkVOM9TzWEszL7+pjHFic5HdcY15/I2rnQuVPeulddMdqpT2ncC/2YSDgwjXLvHFEhDdviU+l5HDPyHs1QbHo7V1munU97ZcnrqsNNJStTqZIoWdO4UHl54jl38+NWVuzqVsW2ySR7s3/AD3CopfVSeitsr/EzBeKoi8Q4HB+554LYJ8DTZb9/wC8r6kVv6SdGqg0MkTBaytX6vCcHIYMwVVGQpwy9+49tWKDFZCdtdBrzd9vbqpqelnMF8ojbTlRTFkkqISWRiGw6iNieS9u324k21Om3R3pdbK6s6jV1hrTFUx1JjdjN9Wm9MIef8WGPpKB3UErnAOnWXpR1x3rGKrqD1QpLFRoGkelt6GZQnf/AGmf3QIVuxUjOM+Rp0o+hXRPbccd63FPWbgnqZYooqi4VTVJaWR8LxWLzlmHbkfOTjVqTW4uhlrq11D6c3Pf9zrduinpKeScShzEFTmMYYEEjuQSCM+Dpv3504tFv6nz2KlrYYhLURxQ+t2IWZVX+IEYOWP49/Op515sWwLddP2nZ7GlJSVss6COOjIDBGGSFGSexB/E+4I0g612u0RdQV3BVgiSOOlqRKEZuIBDDx2HYDvqp1p0qkcr3TRdGClBt8rEL+kZSQba35aaGGhjK3Gkp1eSILhZCBzbtkHznPvqf9Ytp1lR0v2Da7OrRT01MlOgjjMjBRGQqqB3z8JH46vePoztPqL1kukm5rNFX0lkplEUbk9pGkbHv4wPPn4RqWXC2W2y9T9rUkEMNPTU808Kp/KitSycQP8AFgD79ZlVhGMHbmO4Sk5K/Iz/ALR2hW2nppuakrqaSL6/RKvGRCrKUjyGwfY+qp0l2h0RunSG2WJdw1lNVSxenXU0sBJULFNAw8++CQcZ7ffrSHV+kiqI5jCEKzW6VZWXHxDlj9P8tRLeVytO5ui1qr6VkmrrdaYvWlU54cqWUOAc+8lOcjyCmq1VvOcVz/gscO7FlBdZLLCnVK4VghBnmpYVZ/7yAtjP3HOrGt1EtVszfNDCAXkeGrCgefVpY2/PtpF1I2Zdt0dUaCltEfJqqlYFSQAQsckhyT4xx7ffp92HHzk3Ta2U4qLPa3TP/gpzG5/PVFSf9vGXQtjG1Vopa3wQS7X3JRL8WYqKszj/AOXOY8//AOxqafSOmirtk7Xvxkj51NLBN8TgEh4lJx3BOM+3vjR1x2PR7et60VJJI/7Q2atazPg/vC8bkA/Iekcact/7fpd29A9uVFYpVaSjDRSAd0ljR1Uj5d1A/HT1ZLtYPx+aFpJ9nJFP9PL5T02/rJcWmMLW+8U0c8UlY0rxAyBDHykx8QUn4BkgY7e2rh6s7fuP/tVtl3tFtqquppzHOogiZ25JKGzgAnGcd9Q/6MnTbbVy2NPdNwUsM12pb+BPT3SCPEUSUweNgJcZ5TQqVY57cQPt0RcaqjuNrBo665VkqxyITQxTTFmMZUjiAuP3jM2OQHwqe/bV1eEe2U7lVKb7LLYgOzem92tfU2971mgkp7dQV1Q1O0cYlacszAxKoYEHjIPbwdQLdHUXal16tbX3VYbgUgjqIkrFqomi9GJn4u7csDsrk5BIGPOtP22/1dpFTPZduxxpOMgzzxKFVVCqxiXMp7KAV8jHbWGLterrZt1XG21VFb6uKKpnp8eqYmjUSY4hWUlvA88fu0YUIVEndpkdWUW9Lo0J9GqzUa9RtxxU4iljokljp5kdSvpvJglfmGCJ3Bx2Hz0X9J+n/ZUVj3XxV327eaW4OquOfCOQMygZz4B9vc6oi370t1nkhuaUV2tFSpwk1DzV+bYPIGEsexH8WB51ZtF1XbfG1b1t6/7mjr4ZqIVEIuDJHKGimTKEMFZiYmbsRk8T9us+LobTT2LqNWzcWtywukdNT2b6Qm6LM78VrqaoeLv2YtJHNgf4S2PsGqS6vbWaA7itcKh3o2miic9iCrMPP+EHXtJ1SuVp3/TbtgkjeupPRAlVxxkVI1RgQQf4owQft8Y1b93s9He5K+/XOzwLU3ISVjRTtIFHKIyEKGKKcMUXOTn4vuAVaMKbjLdhdOUpqSFHRCnu136J7QqHpJ5K+kpI5USVhyBSQmLlkjsUUY89jpN1dtsl63Y9/wBvRSVtNX0sNUZaceosRUcCrMuQCCgyM++rXi3tsmnVqeC+JUywRq5ho2MjKp8ACPIPy7Z1WdEYKqeogorLcan6tWSn/tkJpmSNpZXQr9ZdQRhoRgL/ACHz2OqqNR0221v4MaolU2GT6PfT7dNr6g703Zue5tJbppo/2XTBhUsizhpSV4sTHHhh8HEBux9tWJ1JsoprRItHDPB+15RDOGJeMvGpmjcAv8AxG65+bDsB30Zti6bqigNBQWKit8KfARUzO0oKqArDggjYBV9j+Oj7nady38GO83wekHWaOnpqRI3jkjOVKuxkLAn5j7tJkqR76VrfQicfRKul6Obb3ZRrbbpTmoSGo+uIJalnGU9RV7QYI+Eq38XhwuffV1WeXblltNBZae9pRw0dKkNPG8qcjEgCqfjySMAHP2jUPOw6OKsjjuV5qJ+S+pDDWVz+orY+IKUaMBcdsccD9NONJsja1PIadbZSzxFA0Y/ZbVQX54l9Jvs+EsT76RxnWdpy096I3Gn6KPm/xP2a8MftjSgoc64Rg576/QKlY+biX0xjvrwxDS0U5PgZ+7XhgwPGnVQNmIvRB0B4D/L30v8AQz7a76tp1URLDWY2HbjoPp57YOnQ0xHjvoBhI9tWKomCwg9Fh7HXemw8j9NLvSOp1006aXTdsVw3NFTLPb9vGOaqg4O7zEhiqhVRsqSoDHBwG8HVOJxdPCUZVqr0Q9KjKtNQhuxb0e6dXK63Gmu0NuM9c6yVFviKchGkYy1U4Pbiv8gOeTjxgd9qWraqXqiemlpqDcotkUUUpulOrvKO/ZZXX+P4ASGH8TfxDzqt+l9h3paNv1VFR7EpoLndVjavul4f6tEqIwMdPBTDL+gvEDypPuPGhb23dsfbn1uo6r9amnqZY0mqrXYs06Fc8ASsPKSRM5Hx4Hc+PGvlmP4lWx+Kdeei5Lovzc9XQw0MPS7OP/o3ddrp0utNFb6O27c27TXp6vNZTzWii5xwKDzXLI3fJwGGRle2R5g3T6PoOam4bqvVPR0lPSR8KSGSKOaeonZW5enGP3Y4ZjYdlIPv31F+rXULpdW7Tmp9gbBqrTbbDc/qtbXT0qIZGlTMRyWZir4YjkwyFyFHgRPoN1Rm21ui4yWXYsN6uNyo5f2ZJUsnpxzU8bTE+CR8CtkqQQAMHVKxdZRcY1Gl63/I/YwvdxRq7+3O5r/M0vTPpLXXh1VIor1fJGijmj5FiTJIVYkMQQG5ZGB2xqleqdP1Gj3lPUbzudBUV5hhkCUMP7tEKfAgKgKcDtkdjoV261dbN/8A7MjXcENio9z7WrrnT/UFK1FM9L6vMrKSXwzU5AHyb5/FqsOoNw3fJt7Ye5mud1ra7cVoeqr5TOwIKTGJckHzxAP251mWmxY/Eub6O956rX7dN32rs02q01j0qVFXX1iu4eFXKqoUKWDBpC2QQO/fxq9G6HWGpFNUdR+qd3vs4ljgSKGcQRySSsAsZEYZ3BLcRyAOPGBqm/ou9NK5eowpqy+XSWkntcTVDRsVYZD45OO+CQB3857615t+mu0tXX2m5UEYtFmahisrcMH4UUMxbkSxBIGSB48HzpmlG1xb32ItZtl7C2HWLbNu9NqaiqRG9U1TUxLIwjVgikPmRyzHBVF4kkHPE9tSwruW+2UT2u40lLVNVGOTHCf0FVviUtyI5jA7DsCTj56K2Tt/cti2la7duqu/aFziqmeoneoaQkNKGHxN3bAwO/y06bU2jY9lW25U1gc+jWV09xlBfl++kxy7/wCEailcDIVYK/aXU6pvFvttLd6Q7N3HFR1P1uo9Q1c0cqNnPNiY8gcckEfIdxpJL1Jv9PZLrfd5bQSVbVuSmo7eMNTZp3kULLyfIc8vhGMAnHyzqf2mDZlBHdavbn7PEklSKm4PShMySrJlmfh5fOQTjPbB8arLqLJtneW177W2ndFxt9JLTUcdTDDOqRRwQVaOzKELCJmD4IcBsDHEZbSZndDNEI+kxT0rXelgSli4QGXIUDC8nzjtqmeuVJdajqDaEpgz2yrtWaxFx/Fx/dj5+PlrT+7enW0IKitku1d9buM9yNSy1Lu4f1E5fDGrA45kDiO2M9saX2mC3Wy9x1ktmqJJ4wUWNaWOASwiMqqlnCHjkjt38ZxrNVkpVIyXL6l9PuwafMrncm9pts9SY7rDuumstPcqUtNLNGZUmIkUqnFQWYn1TgKQe3nTh1iuyQbXtG6L9TTVxpnp6irSNvTeVRhTgjHEkjz2xql79daSlvtXA9JT0i007xCNJh2HIjjnt47/AJaX129EvtAbfURVU8EfBDC9Q80PD7nZhjt2GNZZUNrPmXRq+HIvq3VS7h2NarnS0zLFW01W8UeS5AaUsVZiAWI5EE+5Hk+dQvpxTXbcvTDdFPXLI8tBcY7JTRtHxJhSJlX4cD3qCue5ONTjoh1I2ZT7FobZO8tPNQyVFOjNRHi4aQvxjKZGAuA2cHK/iWPp1uMbTW8zXWiqK1riqV0eHHJniOAzsTkE4THnsO+NHI1Uk0t0LnvBJiyW2XGz9W9qXKsts7rJbpopAnpg8+C8mHIg4HxA479/fSnYnTya0y3W/wB/qaejpqW3fs2f94zrhHMxlYgDCiNkHf3De2CUm7N+1dzu9BuGG3w0c1jTlH6k/qRyJUAK3IfCcKB2IPn9Wi47o3VfKK+7dS9U1PDdZpKWqQRoytHNCIlz2Jx2A7EDznGqIYfEOeSSXZ29ty2VWllzpvP8LFd3Dq9src09FSUFTCxtFhraKVKeVXDxBHWEKSQS371MgZ/hPjI1Y/U7dNgs/TKm2rtzbTpDLUJRUkU8yeoVILkkMc9wsnY5PjVcxfRAoauZq6quCKnpLDI0NNCnMAS8ZF4l+LEyqT8J/wBmupdSfRY2WkySVa1peBl4rHWTupKAhW7PFgqGIwAB7fZrdKFJbszqUnsUZ0w6033a3Ubce0Ta7fcJY6L6xIa6pJqJJovUkEMUpjYllikwqsVAWJRy7DN9XzrNf7ZDV0Ny2DeIrsimKnD1NPUr6ixK4YqHZcYIx3zntjzqv/pGdObXt+lte4rdZ6aOvrKqRaispaaOJn4YZH5KgPLOSSWJzqtV6q9SIZ2uj7iqp6mREjY1FNCwHEMqsPhBBAkccgc9/PYYtvminFFfo7mmunn0gNk3yhhpb9NXUNwQETLLZp1jZhhXZeJ4n4iATxwD9hzqgusW2qSg6k3xYyrBqxpubJgssgEgzwIGPi+Wo/tvqvv7aTUIoJLdVJSrOn/aaYlnSRubjkhB7sAe+fA0svW7X31JT7oraWOmqpoIoquFMhFeIBMjPfDIqtj25Y9tSKyzuloNvG1xnjsQQLJIRGCDgxuRj884/PTNdKC6Wy40dwIDw08hHqMEbKupB8nOcds/b51HabrdZqi4SUtDAJ6MSECUP8ZHjPH29u3nU8rKinvVhS4UZDxFI5AxXPHv7j5gaM1pqGO4ju0FTTU01TSiNJEUvGFRgwIAPYqAPx1q7plb7De9j23cCWynrZKmn9Z1NMJZBKTxkQPN3GGB8v7ax5vq8TWlLU1uhpWavVo5iBh+PEZ7Z7fxDvnt+OkVX9Jbqf0wsEW0No3GGiiqJGkV2pY5mUHHLDMDjvg+PJPfXOlSnPWHU1Z4rSR9FoKakht/1egiEgVFHomXmyofIIQOR+AOjojDQmcVUlFSwowblLCY1UfIklQe/vgapz6KXXi+9atjV0l9UR36yVMdNUR0dOIo3iZAY5MyDhyYiQMobtxHYAjMK+m7cb5S2K2RUf1+OkqjPNUBpA8byoqBMrkhcBn8ADv747VVISlNRb/LBg1FN2NJ2XdNiuNdVWuw7ottyqKXjLPGlXD+4RmYAfu1J/l/m+Y76WTmkh9ZfXgqZo2L8SklRIoPsAXZvyAH2a+SGxtxbj2DvKyby29XUkE9sr4qotVNIkLovxNG3Du3MKV9h3HceR9co6iKvt9LcBcJpo6iNXR6WmPpyKwyGGVY4wQQc41ZUpqnDIKpZpZjP3U76XWxul90m29RWGovk9OzRTSQyRQRxPkkoRxyeJOD2yCMdzk6c+gn0ltmdXaius89smtVzhSSueOuqPWgaP1AoMbMexHNQV4qPln2yF9ITas9s6p36iqXMq/XZ5FadCjcXYyKfGD2Ydxqhty19Tte/ShZJSs6Blw3bBwdPGhGSWXfqLKo09S5fSPswP468MJ0qNHJ8jos0zg+NfZ41V1PA5X0A09NPPMkFOC8sjBERfLMTgAfbqU3nppvvb0MVTettzxQTqjRzhkkiYN3XDoSvf2799OvSKz0VZeZ6ioo2qZqaLmoeeOCGFMgGSSRzgDvjsGOCxxnB08dX+pFmptqpYKPf1BLTUlxM70Vrjklpoh8WHNQ38WGbChAF7kkZI15vivH6mCxHY0op23b+h1sHw5V6WeTsRC29Ot1XWmqK+GzTRUtIrvPUSjhHGFXkck+e3y00U9krauFqiCFSiFQSZEHc5x2Jz7HT9aeqFHdelNyttZPuS5yLPNLD9VxBQoqqrFpDkPI/FT8Pdf4fwjG1YJNwLLWpbLisKFUVHnKHIBOcZ+4fjrmPyoxV20l8f5Ni4TSSWa4YbbUAt+5PwkgnkMf10L9k1Eihlp2cEfyDl/TTmbTZPSnpYpTNWwhHqaJZg00XLuCw8D568egsZp/r1HczLSxs4lqYpkMVOydyHORjGj/AKrxa/bH3P8Akn9Iovm/z2Ft7L6U9LJaK3VXp7i3bdpKeKaqoLXRPNDBLxYvG8oARRniO5J7E+DkTu6bTptv19qtKdNr3t2vr1zYoKWuWppopI2B+sVgjb0wylkYLhgQGBBONXBsO23w7Ot9pVpJaOK3UjwPSt6MYhliCEcl+ItGqtJyz8TSjt2A04XS21NurbbJVLTRzfVa+qcw8sSRCaEpkNnBHq5OMAHsOwA1y8Vja+MeatNvw5L2GulRp0FaCsZJO1t/7u/YNXvTed1rIK6rsH7gVPpQh5at45CEjCqA8HfAAxyAOcZ0xPsi0QbFaooLfEJYdlbhcclGSRffRiPf5LjB1dEMIgi2vSN/3dx2xHj7ombUUqKD/wDhIU6IzF9mzxj/APevivj8dY93YuexW/Vvb4bbXUOzBihfcFlh7r2UxUbjt9vf9dNvQbbItt3sLTymWVKG/wA4bGMn9mTr9vyHvq0Oq9BFNSbzHpjM295I8gdyI6Vcd/8AFqOdPnNs3Vta3xxqErLJf+fzHGjqDq2K/Tv+bCN96xIduWGljXZoip0xR7Duqof7nN6gHH389MW/LHLNYdkUuFEMO2yMAd1JmDZ/XVj0lBLT11kiiVjDHsGoZwFz3d8g59u7H8xqW7Z2DZt0PYaW+KM0O3Ig8BYo5LhCp7dxjufxGjTtnd/zcEr20JZ0lokoOs26o4AscMdNFGqAf/1Ug/oNWZDvSW4pcrTR08ArbbGrLidJQpEihOaqeSk9jggdvGdVr0zrYJesO7aqnb1ISI1Dpll71cpHcfYCfw097QNdbeofUC51VHOtqr57K9FP6WEkJhjWRlJ/iGQoOM4P46pdRWV2NlfQmG292nd225bxb5FqEWo9GGTiy+o64ycMqHHLt4HjUO6YXettGxd03W9SVdZHSzV9Y6KrSSnsWKIpPjsQqjA7/jpz6Z2657P2bQ2e+0L00slxqHwTkqpZ5FJC58qvz9xpp2FtSvtVFuuyXW703p3uunqadaZVRxFI7YjbkO7FWUZx8++kdRZtyKDaINt3rhS0tXuBINmVaC2Spag8sBieNWkhUcypkYgcwcdgAOwOoLu3qnvJ9g7roLPZxd7vW1tRZ6Wnlp6qWJIjP34DgqqoRPJPt3z4OkKDpfZYY5pVtkMc9VL6s8rORLJIMYZimAT8I749hrNfXW0SUPUm5wJUJHAIoOaAHIb0V78vfRVRPVBcHzLk2L1Rq+pll/tHTWykeqZeNTCtQyelMmEcGIjscj2c9iO5GCTNgbyrNyb2/ZFwtT26kr7V9fp4zUQyEGOXjgDGfjQ8++ew7HA1k7bNRuCpv6WvZctSHDMZpUmZIFbiezsMDJOMDyfwOLc2/tiaxenXVlwrqm4n0o/VRzG9KxYLwRQwLp8WO2fbx41U1Ztjxd9CMb728sm871S2+2NNUzXSeKJYowMlpGC5Pgf7x7Ad9Ktk9MHthiu+9qyOAtWCOWgSQMkeAeAkbA5Ek5IHbtjuNWDV0xSGralipTUzqzPJIzurTYPF2wvqI2fmMedNm17u94s9LXM8c1TUw85vqwUlhkj4gpKkZ7Zfie3nTx0QHqOS1NNbnggCZNHJIk0UKcjwf/vFC57Y0FKiJQiiOSp9JGg54AiqIie2HIwHHyPf5aTVKCK6W9ZA0BkpaloIuRc5DxZ4/Eyq3f2kHvjHfLjI8VNDJUtWxSzj/wDl43VpifcfDxz/AInfRTAxMEMkatFGpkXlEuVdneMHBjliC8zjuOSA40o//S/RqBUmNkkjjgZe7xcnA4s2cFMnxJwP26bbbVVdNQzpPTR0xFVMUik4kurMWVhGAEH8WO6k/D8tQ/qF1Ci2va46apsly+uTvHPTTyBGiLxSq3HkX4ofhHYR+COxGg5O1yWV7Gx1pLe0SVFLTFldQy4PkHx769WOKnXEFGkfvgKF/HVedJut2y+oO3bbTUF8ggvQpoo6i3VLhJxKFIYJnAl/gZspntgkLnGrHRzJjI7++cnWCrHMrqVvWa4Ozs1cpP6VCyNsm21awqRFc1Vu/cBon/0GspsassizBD8XbkBjz9g1trr9aYq/pXdndV5Uz086fYRMgP6MdYtqqcyStwkCgE/frXhFaGruU1nd7WElfHzYRyU0DhhjJH8P26bLdQf9jnoyFCs7DsfAPYfoNL5J/SRlc8mbPE/eNJKQI09UEAV1IJPI/wDr31pWhXa+pjeww1ls3QtBMDzLtHIPbmrlCPs9vy1rDp6krbVqKNSw7MVUcTxyM5/PvrM+8qaSzdUrhFNGVY19TIoHYlXIlQ/cQQfx1ojptWwQxyUwYhXjBUBj+P8AUaNRXhckNJWPOpcYl2la61mdhBVqG9SMHsVYZyo7e3n7NVjva3w1VFb6+JIxwk9MkKVJBGe5/DVqbkZazZlfAkdQ31c5IE3LPBwSSCceMn8NQbcFNNNs6SoRZf3LJIBhcDDDOfwOs9Ha3iXVN7l8fQGqZrbuvc9jp4Zpf2laqerCioMcYMEzISeOWz+/GMAjGc47Zuj6XFmprlsmjnNBRJUw1aiRhOFmKPGyn2DEcuOs7fQ4WpqusNiFPBFKJ6aup5mlTksaehzzxBGfijUdz751tfrHtOs3D04vVpoY6eeRYVmWNYe7GNg/YcvPwnWLEPJW18C6l3oHzBvW2/rm3K+llRiyRMe+D3U+32+dfTTohdqrc/SfbF4rbnV1ktRaoFmfgkI9VF4PgABv4lPfPfzr571lHJS3eutk1MFWQvgiNh8LfLt7Z/TW7vovbWuNL0RsNHernPJ6bz/V2WRo8Req2B+774yG8knz7YAfExsk2JTeuhnn6WW23peoq3RaarRK+mhm/flXGVzGcHkT4RfJz3P2azhuawW2a4U0tfQwTK0DIDNGDgqwHv8AMH9Nbv8Apd9PJKvbVBuelLSfUmalnKytni5BRjk57MuP8Q1iLcdno6+aKrraeodqUvTcPXK9yQSezDxx/XRw/fpKz1QK3pCyp3ztqnr6e3mvhkkqGCAo4KqSQByOe3nT3HJDMOUZVx7lGBGswXC211wFJUQESPW1AiJgOWGfHj3JJHy8fMaujaPQjqNQbxuNmh3GlFT2ZKqpqzJNHMxlp1bkvCNjkFgRnuPi98a9TQ47Na1V7jgeZ5l3SyqOw0N+QwSU5Cwukrgt2bGfI/LSHe9kWXbP1d6ZEeWqhAVVAHpjm3j8F0+baqqe3URS5VgeeZwzNTwMBw9hgnIOnbdVZta9RUv1D68ppvgqC0fY4XthSB+eTrz3Fq86+MlVh6OnyR3cDCFPDqEtxj2faYG23DYIwqLWzwxkt2A9WQRnOO/vqzN4WXaO2pLdQbSpVhpmoY3qJe+Jpi8gL59+yr7jSfcu1aHp7s7b97+qVM09W1NVRtMVA4/7YqyAgjB4DPfty8HGozd92Vl8+rvS05iWD4QOGAFDFgP5v7x1louT1ZZVy8hohr7TNcrjNS22BaxUzVSIMO/FTw5nz48edN73TbkW06yooLBC1sLZlpoFJWoLg9guPiLYHb3J0ZT7V3vS0d33VaNtVFZa550WvrjUqsVM/wAKovxKCc8h2UMffxo3o9b7lTXzbO3JbFVPbbPeaOpqZ1qPUZIIalJOTEJ3GF+zIBHbtrTkclfloUZknY01bPpV7ftSU1nlsO4LXRxpFGlPUUCwSwxmnIKupJOPhXHg/Evf202WHrhSbxMthpbjLFeWp73S2yWoWQpJNU1EZpUbkuQQcjioYAKMZHYM/X3p1erzWXLq/Zdz01vsnqU0ZolpOdTMOMcRPNuyYbP/AA/LVZdMb/L0+u9PdJKaerenrTUCSRYkkZC3LiW9MkfFjxgYHj31ry31RTfWzFnUS1dZOm+4bfbr5v6mudU31K6RfV6URxp9XEsUacR5GADy7E9/sIZ7fv7elK9Aa5BL9Tio6RgrcEkp4JRKUxxPd3AJbue3jJJ1NOq3UJd/XmLcs9NLE1PQmD0siQqqyyuPAHfDAeNUvtHqku7LtS0MVnaE1YkZJGkZgionIg/ABk4bwe3b79WqDYrlYndVubdO4LBParrKP2pLXVVyqK1abCzTzYCvwx24oAmM47Z8nVh9JOk+5d42W93qi3NHDItAtjoKoUwSa2TcYnqaiNvH7xSy4+Hs5GfbVM9R7zU2zZl8udqqGgqIoOKSEHkrEqOQ8489vw08fR+3ZvqXofvuqXctxMn7Kop1eOpKskstWsbyDHhmT4Sw74A+Q0rhJqy2CmjWd06FUl8o900Vx3BcJKHctNbKZ6UTcI6GGjVcCnx2jDsnJh3z3wNQDq7W11m6l3GocxBgtLGzS/CmBHE2O6Y/lHf3/HRO81vFSvWlKu61kipBtsRpK7D0iePIoB2GfJx586hv00aF592/UDGG9W5W1gwmYkEU69wAe+e4+LPYntnBFUoNbDKRcf0YWqKW436jSd6WKGioEhYqrFlDT9ssoHv7asaPdMtztNb9TpTM9vionp6J7siSIsrL6XqpBy9IceLjPIkY7aqz6K7y09yuSsyrAtnpAziYAZVmAGG+wnUksVZJSV+5vXkHo1MFoFKpkGGaOCIyHAPkFcHA9tVrLHdBd2Spb9LuS2UktuawVNRVXR7Y7v6tVFGURy5HL0yzKy4+Xnvpz2rWXLil3vNzjS1OmITUUKUqnIUqw+JiB3IHxe3jVe7Rq7rtu3/s+kmileO51VzikSJhxM3MY+NgpwrkeD376OkvEJCUj1dQJYkCRlpXb0174AWNewHfty1M946oDVpaFnXHqVtmzozMk8+TgOkfBD/ikKg/hnVD732xB1D3jcN2XBKlbXWCNTT0zlSAkaplpMqozjPY/Zk6lNFHE9R6hoah5D3MkcSx5+8uxb9dE3evZqtKV6BFHgcl9aQf4i2B7eBqmKtsO7vcY7bZ7fb8JYYIaKEJ6RgpKZfTkGcktGoVC2T5z799KKi3w3d0t86H6vFJHMsUkjPxkR1dWWNDhe6jtyPy8dtPK1HNBTtbFrOXhZqkRIR/u47/AJ6LrFu9uAmVYqaEAFo6SPGB/vDOrI5UrsV3YlvP1pVhhigjZovDzThOBJ9kUcvzOiYNv+nZhT0dM0sKAhoY4BTwKAc/Ew9tHo8txDNbXpRKe5+uROzDv7EEf56WQWa8uhFRd1lbyYEk9NCD8ge/66Ep5noMkloIrLRxCk4CsWNePxR29wuR8ssQT9+gxwLZHaWWkW3QS5CkoJGbPuT/APnR9yoaRAkSxVtvcfxSiASIfx4k/jr2it1JMp+tXSOaM4HerePOP/Cxx+mkaJoJ6Syv9YSp2vbo53Z+UtSxLEt93t+emfqFsi27utFdaNx108NwZPVpHbKrHKB2A5MRg9x9xzqS1VDTxI/1CmkjHhPq9ajFv8D9jpuFl4kzTWqJpG/nltzwtj/+5ESP01Ypc0BrqY5ltV9tUvotSVkUXqPEC8MoDMpwQDjBPzwdWdtD6SPVDZISmN0lutKTxanuEjyBc8R8Lk81wq4A5cRknjnVs9S9h2jem2JKVUoFudvDTUpFW/NsDvGD2Ycvlg98dtZYSGlgV4nf0PTcgiS6Rg5HbHGRVP56vUI1FdoXM4mtav6SnT7qF0yvFqvFZNZrrLRSFaeaT1YpJFYsqpIMZJ4Ke6r3bHfWYazcNvny8Fa4YtglpfTH/VpgqLfK4aVJJnj8gpFHJ4+1Cc6QSNOAU9SQRH3NMwx+GpGkoXRHK5InutCeDyTTlYwclJCyk/YeRGmqDclGl5qVT61iaD2YhT8ie+M+dJqOehidYpJ6GQP5E6vFj7ORAA0qehsLzNV/sV45gAompKsSr+A8f+vnqyysC5VPXWttD3CwXuCnCOJHhqHIy0jDjxyff4Sw76eNlbwtdJUxySesVwY/9rx8jA/mA8405bz2zYdyW+e3zy1HqcWkpjNEf3NRxIRyV74ye4wfOovYenG97ncqK22ulpqvky4MdZCp5f3Qjsrk9v7pHfz50Wk1YibTJhdr5NQUpuNFVyfVJ5lmZWdSrxfwuCCSMFuQ+3j9uNMz7hhtpq6F4zPHHK6IpbKypkjHv2xqVXjpbvbd98oNs0e3aq1UFuiE8tYbdKEMquvqQjDYYgSEAqq5PIg/AwNqbQ6B7Rttsni3FYqu41lTkRSvcUoxD3BHGNwWLdvLZ+7Vc8kF3EMrvdhn0PrLdLHWxdQZoeERimpUpTGSZYjjD8vb4h2GO/HWwRv6aSIxTUT8GBDfu2UYx7ZP9caz9taO5bGslNY/QonipVEcUktVHzCDwDx840+DfN4hUFaiyr2/nlMn/T31z6kas5NyijRGyVoshu4+lm1NsW+u3duyWpq4bak08gpKjBWAMSoIwBnj9vudXHs7ddXtzZ9voLAKpbR6fqUrMg5BZCX7lsn+Y9s6re87tqLrbqy23aSzzUldC8E8cMLM7K6lWHxOAOxOklj3xVbftFJZKGqklgoaeOmiMrry4ooVeR+LJwBnRUKjjd2v8LEaebwLL3hd67fO1azbN2kqIIatVDOJGZm4uGHbHbuNQ+l6b7dnaQyW+2JyPIma2QEEn5ZT89MFVv8AvMsnq/Wlz4xxUj/p0jTfu4YsmKrjjBPfjGe/5DSOlKW4UmtiiLR0u6dU+x9t7pihetu4rar1agzSSN+6aN4xImeAYFm8KAV45z51IrLBdLfdKm52SSVZrlG8VUwp1KyRyd3GCPhyR/LjUip7y9PCkVJV1EPEcQjRKqLjtgYf/LStbzeAPguQOe/ZW/012o4J20ZgzdDNFXuDrvWdT56Kkt18gsVPcnpk42siD6urlQ3Ip8WQM55Hz21PusFq3NXWOgt20ErhMbpDJUGnYxEwhG5EnIyOXHt93bVurf8AcK90rV7eDoSbp3SCM1v6gaSrgZtp3St4fceNRq9rDZveqpL5si0Wlb9JU1y0YoakSCQ+mq/CDkj3DHxnxpp2/X22z2qG3T1qqYF454MR/wBOpdV7o3RVUr0cl3kphIMB4pljcfcw7jTWsNylyKm/3GQ+5a91CN/yTDWR8OqL9693/Yd15voHWzqBYbJsis6e1Md0u1NcLr+15qynjjgA/hAp8M/LiPTX4vJz50nPUyC02h7Zs62yW95ESKSSpdHwoVl5cUAy7ciSST3GnZ7jdqtuE8kcwxjiIlfOPtIOfx0L+zMdXynqdqpO792c0wP6AAajwmIlo5K3q+4qckLa/wCkNPculzbAr7TFUVz1QmNaJljTh6jPxKYOSCxwQR2x8smvJ9zU7N6kcEau3wlmb/TU0k25aIEKttCk7+7UXj81I11Hatu0r+omy7Y7j+YUa5/6NWLD4iOiqf8AH7gabI0lyt5s89Cl/s8FRMHAcuzFeQIHbj7apWyWi67E3NA9DNVXeOgjaMTU1Onpyl0bkyl5Af58d1/l1qOKut1Mece26WLH/wBJAP6aVruH015R2ilT5YEff/l1fGNSPP4A7NvczvuW8X7dO3rhYRt24R/tCH0+bRU44nthv9qPcDU66C/2m27se89P5Oml6vpvCUcUlWtXTUywwQz8yMfvDgsRkjJwPGrRO6iqg+nTJ27/AAKf/JjSlN+XCJFihrfTQdsJJgD7gBovtLWv8A9my1aKI3ugv9TuHb5t9TuaqpZ6ymp6hKpVjpcCKMN6UYKELk5yRyIz405XCho7xdzuO50rVNa7K5qKhow6EKE7BR2HEY/E6p878uEikftGqbHnDD/XQf7WXqq4vElc8fuUl/qcaqlCUtGxlFrkXWJLagKrFRAYwGI5cft9/wDTQZIaGVCRc0XAyFgTifzxqlH3ZcQ/H61LH37qahc/roa7uuKg86mRR4z9YB/oDqrsH1+A6v0LYkuBppAKa1yVA/vOc5H5jS1L0KiARrTimLf/AE8Ef11TTbwqwP8AbTt8j6zf5oNGLvABAzzVnLP/AMwY+7/0NDzZdWTvdC1IaemhqTLJeWPuQysQP076U1VdSfCsFVC7DLd42Hf7yNVAN7NFkFKts+P+0jt/y6K/txVcxxE+Pl6mdFYZLmyNy6FoVVzmmBWWyQyqMgvFOEcj7O/bQIwwwaOS4UftxMkUiD9c6rNt81K5DGoGff1saHBveulYRU31uV/ZUny35AZ1PNovdsmaSLbp6qaHIephqGx/G8XE/wDKNGVNfUzRGNIKRiyn+OA5/Ptqp5dz3yIhqiG4wZ95Jyg/MjGgHeFUw/e1zoFPY/tAOT+CZOmWHgtLsF5PoWZ6daw5lJYWXuBTVbxqPPt3H5jQzFX1CgNd5omHtIYZc/jwU/rqqzvGMycam7VDIPHpSylj+BC/10Cr3xbQAtO12ZvcvWcM/hhtF0IE7xa4hji/e1tbBK2AM8MH+uiJdwbatakyVlJT98lmaRP1Uj+us41Vg2/cqyoqrrcN0VwmlaRoZL7KI0BOeIVUGAPAHy0GDaXS+hmE8OyFlfyWqqt6j9JQw/TTKjSSJlmzR9Tdw3xJdKmBf5lVZ3H/APkLapzqB0w2HdLnU7rq94XqjjcqZoqSkeUmQnGVVV7ZJHYLjRsu9JKhV5fWwFAC8ZkTA+QKx6Ty7lWr+Cpa5uPk1f2/6NGKUHoHs5PciJ2J06ODDZ+ot14e5tkNMrfbynjT+ulEe2dnxukS9Krq8f8A824bjhiVf95YZGP5KdPbVtpYZ+o1QwfeqU/+TRUlZaCf/hawEds/WV/+zTObfIPYpbhBsG34Ar0+y9qJg/wveq+ft8ypjVT92dOdPSWOEFo7ZsqnbyCm3+TD/Gzuf+XTea23seP1WpIH/wBdf/s0OFaWoKx09DWTOeyqswJ/LgdByZFTihfHLHDN60N7tkOD/soqGJEP/BTc/wAm0ZXXOrqUC/2lSEA+KaasXP6Y0Gn2tcqpwq2Cvj5A59SoRPP+8mj6ja1topALrdaejAGWX62Hcf4eA/roasZZEIWu1SyiN73ExAxy9DufvJXJ/HQDcqhh6RuIaP3HoLg69qBsWlfiLrcasAZIhgA5fi2NFR7ksNO/Kn2y8oXurSzscj7gMfhpWmOsvJAHkQ4Kycif7lMmdL6S33Orx9Vgrz9opcD8+QGkyb44ORSWkUvL/wCT6YJH2ZQ6SzboSvDRTtc5V9w1SOP5cMaXKG7JEm3pgpa5X6OhH92d0DfkHOks42zQDMm5qiufP8FJAy4/Fu35Z1HPr1qIINJVr9rSqf8Ay6LNxs6NwEFWMdh+8X/7dLlJfqyTjce3oUAgoqyRh2LTyM36K6jREu7xyJp6n6sv92O3xH9WYn9dR83C0Y5mCsAxgnmv/wBugfWrI3/c1BP2yL/poOBLoJaCZB8dPxb5uMZ+3voJUAfFOqj58NONNvQ1EYiuVuBiby0Tlf65GPx04Ud52XOrRCnSHv3aVWJ+/KnGumpNczn2tuhiRaQHDSsxPngB/wDnR4engGVgmcgdyxOP6akT7WtV0QyUd4nVW8ei6so/E9/w01V3TW55xSbghlB8LIjoT/XVnaMZOPMJW4yxgEUzDIyC2fH56Et9mA4+tCvfHdgdNNbsjdNAfio2mQHt6JD5/Dz+mgnad5iCvUUqRKe/KaZYxj/ERpc46sOkm42yVkuEfb2A0Fb7TueYYy58kfDg/wBdNy2VQOc11tsRHYhZg5/5OWj4rba17TbgpcD+7FMT/wBAGj2hMqFy3ajlbilvQk+5yx/qNKoLzSwJhaOpjfGQyP6Yz9wB/rprM23oDxevrpsDzFSKo/Nn/wAtc9ytSLyip7lL4xykjjz/AMjanaJjKMR5TclYnxisnKE+Hkdj/Uf00sXdk5jHIAt2B8sf1ONRb9p0zD1DYkYe3r1UjH/k468Ny4kyQ2ahQ+3+1P8A1SEfppXJMOVdCQy7gnqCQY4gF/vU0X+anOhUm4JaVjwipeJPvTRqfzAGo4N018Pwino4/l6VLHn8yv8Anrz+1V5duUlbPD27cG9LP/CNCyDbwJtHcKmsIea1RTD2ISQ/0fRkgwo9TblPg9wXjmQY+9mxqAvc7lVkh7hUvy885XI1ywSlcrI4J8jkwzpGkFIsCM2sACWy29TjyLiifoWJ/TRX7Q2wrcZYo4z44irMn9IiNQdYSDkmRh8g/wD+ddIqIcCSf7sYGkDl8ScT1mx+AAlq2PuERSc/YWUaSxVGzmYGSsucak9laKPt+R/y1Fol9QBkpkBHu5y33/LRknN8Kzt9g8f01LpEUb7MmEg2mRygr5j9lRG5H/IVOi5DZey01xt0ZHu9LM2f+InUUVz2V3C9u2PbQCE7DMbt4wc6FwZfElIp6kA/U9z2qHPfCRej/RdFy2a9VWBLu6gmH91q0/5jUbdpV780B8cQAf6Z0md5WfPfAHfB/wAtS6BlZJTtm5SMFSsoJseONSh/00MbP3PIcxU6SL/4Jk/10xU8FdU4Wlts1Q3j4Yyx/TTlDsveFSQ8VjkiVj/O6x4/BiNDQjuuYe+0N1Ke9qfl4+F0P+ek8u2dxRNxe01WfsQn/p080+wNzKBLU3Glpf8AelJI/EDH66Ufsa00ADXLf8quDkrTvnH/AAk/01CZvEjP7Jv8ZwLXXL7d4H7/AKa42+/I2Da6vGPenbv+mpSNy7TtL+lHcL1c2+fruoX7/iT+h0CfqnDFiCjtBMa+HqJyx/Tv+ug0gqcuhF1pboz+kLdUGT5LC5I/TTpRbL3NXjkltaJfnK6qf+E99eVfUS8ztiJIoB5CohP5ls68G/Nzxx5jqEce5MUfb8SM6Gg2afIW/wBiPqiN+19xW+jb3UsGP5Hj30mkg2JR8vUuldVSL/EII+IP5gf10Q3Uy+uQJ6Widj45xDP39zoK9Q61nKVNqtMmf4j6BbP/ADHUsgd97h/9qNtUKqtt2ijyH+F6uQvj7Spz/XSefqHfJYnWnWkpFU4UQwD/AMxP6DQJd+CRjINsWggdu9Pkn9TjQG3va24h9lWnm/ZsKF0CJPoNVduC7V7MlbcqmQcP4ebYz9w7abUcu0ZZQQQRkMcn79SVd2baaQpPsmnyB3KTH/IdtdHuDZ7qXfZzAjxisbt+HbUYybXIjMgVcc4zyjPbuTkaGssQYAIAp8E+x1KG3HsPCtLtq4BiP+7nOP8Arzoh7n05LBZbPdIw3ccZs/1fQcRlO3Ij3xPyZFUt7ryx+WdBR3OfWI7jsQ2T9x1IxP03nYAJeafj7mRWz+p0pip+ncrlYrxcVwO4bOP0Q6DRM66MijKUzzR1+Wcj8joJT1PiTj3+/P4g6lDWrp7IrZ3LXL9npN/mmuTbux5geG9BGPnJH3H5gaFgOaRFuajCyVA/4xrx0bOGUn8NSn+yG15Tim3pRMx/mZUUfq/fQzsO3KAU3VREHxgLj9GI0GmTPEq6Oqv0h+KK2057gEtNKx+w/EoP5aOhl3AjErcKOPIz+7oYwfzfnoCzIIQVikdfJ45OgxNTuSssLoPfkQNdF3XL4IxpJ/jHGkud7pX9dbxIJB/Mioh/5FGny373vVIfjuvrZ78Z1V8/iBnUaZeKYpqdUz/O2MH9dFGBnYM9SnjvwOP6nQ16jWXQs+29WadCsVxtTAY7ywY7H/dJ/wA9San3lsy+RCCW50rBjgxVShe/yw3Y/nqio1p4mBaQSkeQV5AfjpS1XKPgjeNIj/Cqpk/odQXs09i76nZm1a5vUW2xx5HZ4Dwz9wHbTTVdLaOV+dBdpIlPcLLGGz+IxqraC73mgfnbq2uhY9ifV4qfvGe+pVbepW6KNVSrjgrIx55fCxHy+H/Q6FkS01sxXW9ONxU5P1aOGq4nI9KQcsfc2NMFVZ7xQOWrrfWRgdvjjPH/AE1N6Dqtt+Vh+04ZaRvfALr+gDf8upPR3y2XtCbZdaeVSM8RIpb8VOCNS1gdpJbopsSk/wAfYe2AB/TXjeqDyWSQZPggnGrkqdtWWsy9bZoJnYZL8OLH8QM/rpsqenO3pizUslRRnzhGDL/zAn9dI10LFWT3KxFMmQ00qqfJz2P5aPSmpX+IBXIwcnGdSqq6a3GIH6rco6vj4D8kK/1GjKbpvd5EBlq6OED2LMx/QaXUbtFbcigpFzlmOMeB3/y0alPGmfTn459sjx/XU4p+mtPTr6l13ABAP5Y1EYH4sxH6aOks/TS3EGrvaSY9vrQc/lGM6mpO0iQr0cKB5z7k9tCeESKIkLKW7H0zqZDdHTm2fBS0MlVj2EDNn/jPfQW6r2+lQpadu8F9szIgH3hVOltbcOdvZEcptsXRyrQW+uft2cwuV/004R7G3HUkH6pHECM8nkVSPwGTryr6pXycfDBTQ9+xWMsw/MkfpplqOoO5pWP/AL/qAue6xhV/PjqAzSZJ6PpbczmW43yClXHcqGk7f4io0YdqbKpAzXXeQn4nJEciKMj7ByOq9qr9LWMXq53mc+SwLN+edJ4aqIZZoHkPzHgfnnR0JZvdlj/tTphbyOC1NWg8fC+CfxKg/loEvUHbNO4Ft2pSkL/C0hjV/wAgD/XVcyV/NvSSNYsf+HOfx0b9agER5J6h8YA4jP3gajDlRNKjqvuGc4oqOnhQdhwRmOPtJONIZt57ouBzU3Vo8dvhl9ID7+Oou6/WVPKkRVx2LOcD/XSf4EYZ8D+bBx/UaG4VFIfKqorap/VqK0VDeCXmJx+eiv8AtcP7ySaNR4ADZY6RGtWJFeKPJ9zIOx131iWXMjCJPcnzn9dL6xkri1GlEpKiEfjo15Kg/wC0IlUfzcSQPtGe2m9a1eIBdQnn+DGdc1VIVwksYT/e9tCwU1zFsUjvGw9NmTPfEYOT+WiWkngAkWEqg8ciAP8ALRCTCQfFUKo8gLkd9DM0uMuZWQZI9wNDYbTkDauATlUjDt/LGQfu0lMvIsA+GJ7ggMf10MV8bHLAsTn+Ne40BXMrM+Cp/lOcagdAchheNYo/UZxjIEQwPmdB4ZlwY2dVGVH8PfSVaio9Qlpg4XznP/oaGiTy5kMeVPuST/8A91NhboOBKOzrAwx8/i7/AOWiVUSFlcA59infRQEvrZ9NVP29ifz8aMirHgJSRfP2/wDrGoG65nQyrwKFlYjt3HbOhfWOSlGpUJHupI0WzQzz8jzAPyxk/qP89J5EjjcBJJh3+QH+v+WhcIsV6efCeo4Ze5AbOdDWUyKZYKd8r2JV8A/p/XSITtTnk5dkbJYsD4/T/PQXqgJOfElPHuO2g2FClvUZwZEZW8YJ/wDxoxaMSgTJ/iUkdtJJovUIkgqeJHnty7fgfOixLLITxkkYr8gcA/5aBGrbi5o6aBstFxZvAY4Un78aLaelY8eDqR54NoHqLMgMjMrJ5LL8J+4nz+GvJa+mUBJkRyPLheIJ/DQbBsRrb08s9ODI57n206siy/AwxnPxL2Ptrtdrp1/TOfD0RJKTTrkEvyJU8ySMfhrqSVX5EwRecdl12u1VcsW4oZF5hgMHt4148x58Qqj2yM512u0BogolUvzZQxPue+nO3wJWVKxyZUMf5fb8867XanIhZFj6bbdqIhU1ZqajyfTd1C/8qg/rqV0eydq0sitBZadSAD3Bb5f3s67XaCM85O+4/UlJTyF4hHwVM4Ck9tNtUzR1UkCsSqqCCSc9z+Wu12ixVsKqamRkDFn7jPn/ANHRMrNDMVBLjAPx98ZOu12pyJcOa2UF3hQXClimV+xVo1IH3ZGo5eOmO1ZkkeCGopWTv+5l7Hz7MCPy12u1WyyLaZUt3g/ZtxmoaeaQxR9hkjJ+/AGkaVMinuA3f3yP6a7XaVl12KPrlQYy4kYYPgE4/XSP6y8hMkgViO3jXa7UW4bhkdXMwbLDip7Ljt7aAK2aYMX44DYAAxj8tdrtEi3FcdOk6mSRnJGMd+2jVpoMHlHy45wCfl92u12ke5YIJjyZwBxC+ACft0fSHCergE9sduwzrtdpuQrPVq5JKgwsq4Vjg++grWzmrCLwUKMDigHjXa7QexFuCqKieeQRSTNwA8DA/poDhVcLwUjONdrtLyGe57w5lfiK++B+GgSzSJxVTga7XaBA+edxAWHs2PJ+37dJwSyYP83ntrtdoBYWpBjduOO5GORx/XR0M8qxlVYKo8AAfZrtdosWLDqRI+BLoHY9yzZyde1FPDyEgUggfM67XaVFiEtQRTK0qDkR4DE48j/XQJJQ7KjRRkN5+HXa7UIGvDFyChMDz5OvFZV5wCJeIPzOT3+/Xa7QCFLUSCVo04oikrxCjHnQZ3eH4kY9iO3t3+7Xa7U5C3YZcXKQCYDLdh3z8wNGLRQPAhcFmwMk+/bXa7SrYaTP/9k=" width="304px" alt="planning">
Act Section 332 allows an employer to switch a SIMPLE IRA plan with a SIMPLE 401 plan or different 401 plan that requires mandatory employer contributions during a plan year. Employer fund match for student mortgage funds.Under the SECURE 2.zero Act, your employer could make a matching contribution to your retirement plan account based mostly in your pupil mortgage payment amount. This is designed to deal with the reality that high pupil mortgage debt can keep individuals from saving for retirement. Under the legislation earlier than SECURE 2.0, you typically needed to take required minimum distributions from your retirement plan starting at age 72. SECURE 2.0 increased the required minimal distribution age to 73 as of January 1, 2023.
An eligible employer could elect that the first credit score 12 months be the year prior to the 12 months the plan is effective. The credit is available to small employers that at present do not, and prior to now three years have not, maintained a Sec. 401, 403, SIMPLE, or SEP plan. The minimum credit is $500; the employer is eligible for the credit for up to three tax years. Also, act Section 109 provides for a bigger catch-up contribution quantity for these 60 to sixty three years old, effective for tax years starting after 2024.
SECURE 2.zero, Section 107, increases the required minimum distribution age to 73, starting on Jan. 1, 2023, and to seventy five, beginning in 2033. Specifically, the RMD age elevated to seventy three for individuals who turned 72 after Dec. 31, 2022, or who will flip 72 before Jan. 1, 2033. It will improve to seventy five for people turning seventy four after Dec. 31, 2032.

h3>Use Your Savings</h3>
You couldn’t get tax deductions on those catch-up contributions as you would with typical 401 contributions, but you could withdraw the money tax-free whenever you retire. The latest RMD rule delay permits beneficiaries of inherited IRAs to grasp distribution requirements better and take payouts. The extension offers more time to roll over distributions from earlier this 12 months that were mischaracterized as RMDs. IRS transition aid has been offered due to confusion over the timing of required plan payouts and implementation of related legislative adjustments. The value of your funding will fluctuate over time, and you might gain or lose cash.

ul> <li>However, if you exercise that choice and wait until April 1, 2025, you'll be required to take two distributions that year, satisfying your first and second RMD.</li> <li>People will mechanically be enrolled in some workplace retirement plans by their employer.</li> <li>Taking distributions from your conventional IRA later means you’ll need to withdraw more funds in a shorter time frame, a choice that might be dearer depending in your tax rate on the time.</li> <li>The act will provide fruitful ground for analyses by CPAs and other retirement specialists and may require additional congressional motion to clarify certain new rules within the years to come back.</li> <li>Unfortunately, if you’re a serial job hopper that additionally means regularly rolling over your 401 retirement savings.</li></ul>
A change to evolve the limits of starter plans to those of IRAs appears a possible target for technical corrections. The data herein is general and educational in nature and should not be considered authorized or tax advice. Tax legal guidelines and laws are advanced and subject to alter, which may materially impact investment outcomes. Fidelity can't assure that the knowledge herein is correct, full, or well timed. Fidelity makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or any tax position taken in reliance on, such data.
Additionally, the penalty for not taking required distributions will lower to 25% from 50% starting in 2023. Starting in 2024, required distributions might be eradicated altogether from non-IRA Roth accounts, together with Roth 401 plans. For people who flip 72 in or after 2023, the age for required distributions has been raised from seventy two to seventy three, and it'll rise to 75 in 2033. However, people who turned 72 in 2022 weren't affected by this alteration and still needed to take their first distribution by April 1, 2023.

Making new workers decide out of automated enrollment rather than asking them to decide in is one of the most effective methods to get more people to save lots of for retirement. Depending on the amount of money you’ve saved in pre-tax accounts, these distributions could considerably enhance your annual revenue and your tax invoice. Automatic enrollment in retirement plans.Beginning in 2025, the SECURE 2.zero Act expands automated enrollment in retirement plans. The rationale is thatautomatic enrollment in 401 planshas been shown to increase participation.
A 457 plan is a tax-advantaged retirement financial savings account obtainable to many staff of governments and nonprofit organizations. A required minimum distribution is a specific amount of cash you must withdraw from a tax-deferred retirement account annually, starting at age seventy three. Under previous regulation, retirees had to start taking required minimal distributions at age seventy two.
Retirement savings “lost and found.”Have you ever lost monitor of your 401? Well, the https://www.nestworth.us/ permits the creation of a searchable database to assist folks discover retirement benefits that they misplaced observe of. The retirement savings “lost and found” shall be housed on the Department of Labor and be created within the next two years. Other hardship withdrawals are provided for within the SECURE 2.zero Act including 403 plans. That emergency distribution of as a lot as $1,000, might only be taken as quickly as through the yr, however will not be topic to the usual further 10 p.c tax that applies to early distributions.


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Last-modified: 2024-04-26 (金) 21:15:54 (10d)