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</head> <body lang=ES-AR link=blue vlink=purple style='tab-interval:35.4pt'> <div class=WordSection1> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt:0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td colspan=3 valign=top bgcolor="#09F" style='padding:0cm 0cm 0cm 0cm'> <p align=center style='text-align:center'><span style='font-size:10.5pt; font-family:"Arial","sans-serif";color:white'>&quot;Consecuencias del Sinceramiento Fiscal. Planificaci&oacute;n fiscal para el d&iacute;a despu&eacute;s &quot; <o:p></o:p></span><br> </p> </td> </tr> <tr style='mso-yfti-irow:1;height:22.5pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:22.5pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=274 style='width:205.5pt;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=168 style='width:126.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt; line-height:normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="alta_cursos_2016_c.php" target="_parent">Formulario de Inscripcin</a><o:p></o:p></span></p> </td> <td width=106 style='width:79.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt; line-height:normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="javascript:history.back()">Volver</a><o:p></o:p></span></p> </td> </tr> </table> </td> </tr> <tr style='mso-yfti-irow:2'> <td colspan=3 valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;height:11.25pt'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm; height:11.25pt'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><strong><span style='font-size:9.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Directores:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'> <o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm; height:11.25pt'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1039" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm; height:11.25pt'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'>C&eacute;sar R. Litvin y Guillermo A. Lalanne</p> </td> </tr> <tr style='mso-yfti-irow:4'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><strong><span style='font-size:9.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Cantidad de Reuniones:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1038" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <span style="font-family: &quot;Arial&quot;, &quot;sans-serif&quot;; font-size: 9.0pt">dos </span><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>(2) <o:p></o:p></span> </td> </tr> <tr style='mso-yfti-irow:5'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><strong><span style='font-size:9.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Da y horario:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1037" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>jueves, 18:30 a 20:30&nbsp; <span class=SpellE>hs</span> <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:6'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><strong><span style='font-size:9.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Lugar de realizacin:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1036" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Asociacin Argentina de Estudios Fiscales<br> Av. Julio A. Roca 751, entrepiso  B - C.A.B.A.<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:7'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><strong><span style='font-size:9.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Inicio:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1035" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Jueves 4 de mayo de 2017, 18:30 <span class=SpellE>hs</span>. <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:8'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1034" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1033" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1032" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:9'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Aranceles:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1031" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1030" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:10'> <td colspan=3 valign=top style='padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:11'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><span style='font-size:9.0pt;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Miembro AAEF $<o:p></o:p></span></p> </td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>1.100.- <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:12'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><span style='font-size:9.0pt;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>No Miembro AAEF $<o:p></o:p></span></p> </td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>2.200.- <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:13'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal align=right style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:normal'><span style='font-size:9.0pt;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Joven graduado $<o:p></o:p></span></p> </td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td valign=top style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>550.- <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:14'> <td width=212 valign=top style='width:159.0pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1029" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1028" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1027" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:16'> <td valign=top style='width:159.0pt;background:white;padding:0cm 0cm 0cm 0cm'>Expositores:</td> <td valign=top style='width:8.25pt;background:white;padding:0cm 0cm 0cm 0cm'>&nbsp;</td> <td valign=top style='width:274.5pt;background:white;padding:0cm 0cm 0cm 0cm'><p align="center">Ricardo E. Sosa y Ezequiel Segal</p></td> </tr> <tr style='mso-yfti-irow:16'> <td width=212 valign=top style='width:159.0pt;background:white;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Temario :</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=11 valign=top style='width:8.25pt;background:white;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-no-proof:yes'><img border=0 width=1 height=1 id="_x0000_i1026" src="http://200.69.2.4/icons/ecblank.gif" alt="Descripcin: http://200.69.2.4/icons/ecblank.gif"></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> <td width=366 valign=top style='width:274.5pt;background:white;padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:17;mso-yfti-lastrow:yes'> <td colspan=3 valign=top style='background:white;padding:0cm 0cm 0cm 0cm'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><o:p></o:p> </span>. Tratamiento de inversiones financieras en el pa&iacute;s y en el exterior, por tenencia directa o indirecta. Casos particulares con impacto fiscal reducido. Modificaciones fiscales dispuestas por la Ley N&deg; 27.260. </p> <p> Tratamiento de inversiones inmobiliarias. C&oacute;mputo de cr&eacute;dito de impuestos y gastos en caso de inmuebles cuyos titulares son sociedades del exterior, y han sido exteriorizados en forma directa por sus accionistas. </p> <p> Contribuyentes cumplidores: alcance y aprovechamiento del Beneficio.</p> <p> Contribuyentes no incorporados al Sinceramiento Fiscal: plazo de prescripci&oacute;n, consecuencias fiscales y sancionatorias. Alternativas. </p> <p> Reorganizaci&oacute;n de patrimonios familiares. Donaciones. Planificaci&oacute;n sucesoria. </p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>&nbsp;<o:p></o:p></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Se entregarn certificados con un 75% de asistencia.<br> Los expositores respondern preguntas de los asistentes <o:p></o:p> </span></p></td> </tr> </table> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> </div> </body> </html>