SavannahNOW | LEAGAL VIEWPOINT: What's in a gift?

From: Subject: SavannahNOW | LEAGAL VIEWPOINT: What's in a gift? - 03/05/2005 Date: Wed, 5 Dec 2007 10:35:11 -0500 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_06C9_01C8372A.836BE6E0" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.3198 This is a multi-part message in MIME format. ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: text/html; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Content-Location: http://old.savannahnow.com/stories/030505/2856054.shtml SavannahNOW | LEAGAL VIEWPOINT: What's in a gift? - = 03/05/2005


=0A= =0A=

=0A= =0A=

HOME =BB

CLASSIFIEDS=20 =BB=20

-=20 Classifieds=20 index
- Employment:=20 Career Builder
- Coastal=20 Autos.com
- Savannahnow=20 Homefinder
- Merchandise
-=20 Services
-=20 Legals
-=20 Place an=20 Ad

NEWS=20 =BB=20

- Local=20 news
- Local=20 news archives
- National/World
-=20 Bluffton=20 Today
- Our=20 Safety
- Our=20 Schools
- Vox=20 Populi

SPORTS=20 =BB=20

- Local=20 sports
- National/World-=20 John=20 Burke
- Golfing=20 News
- The=20 Heritage
- Legends of=20 Golf
- Coastal Golf=20 Course
- Tim=20 Guidera
- Tony=20 Stastny

OPINION=20 =BB=20

- Opinion=20 page
- Tom=20 Barton
- Mark=20 Streeter
- Letter to = the=20 Editor submission

COLUMNI= STS=20 =BB=20

-=20 Tom=20 Barton
- John=20 Burke
- Campaig= n=20 Notebook
- Steve=20 Corrigan
- Bill=20 Dawers
- Tim=20 Guidera
- Anne=20 Hart
- Bob=20 Morris
- Destiny=20 Hunter
- Tony=20 Stastny
- Polly=20 Stramm
- Rexanna = Savannah
- Heather=20 Hamilton
- Arlinda= =20 Broady
- Larry = Peterson

CELEBRATIONS=20 =BB=20

-=20 Births
-=20 Engagements
-=20 Weddings
-=20 Anniversaries
-=20 Bridal=20 Directory
- Place an=20 Ad

OBITUARIES =BB

BUSINESS=20 =BB=20

- Business=20 Exchange
- Business=20 story archives
- Bill=20 Dawers
- National/World=20 news
- Savannah=20 50 index
- Stock=20 quotes
- Newsmakers = Form

ENTE= RTAINMENT=20 =BB=20

-=20 Ente= rtainment=20 home
- National=20 Entertainment News
- Comics
-=20 TV=20 listings
- Movie=20 listings
- Savannah=20 postcards
- Your=20 Weekend
- Travel=20 Directory

CITY=20 GUIDES =BB=20

-=20 Savannah=20 City Guide
- Bluffton=20 Today Blogs
- St.=20 Patrick's Day
- Midnight=20 in the Garden
- Our=20 Coast

BLOGS =BB

FORUMS =BB

COMMUNITY=20 =BB=20

- Community=20 listings
- Recycling=20 Guide
- Submit=20 a church event
-=20 Submi= t=20 a calendar event
- View=20 2005 events guide
- Submit=20 community news
- Submit=20 a newsmaker

MEMBER=20 SERVICES

=0A= =0A= =0A= =0A=

=20

Events:=20 = December

S	M	T	W	T	F	S
						1=20
2=20	3=20	4=20	5=20	6=20	7=20	8=20
9=20	10=20	11=20	12=20	13=20	14=20	15=20
16=20	17=20	18=20	19=20	20=20	21=20	22=20
23=20	24=20	25=20	26=20	27=20	28=20	29=20
30=20	31=20

CONTACT = US

New= sroom -
Advertising -<= /A>
Home=20 Delivery -

AFFILIATED=20 SITES

Bluffton=20 Today -
Best Read=20 Guide -
ApartmentFinder = ;-
Coastal=20 Senior -
Coastal = Antiques -
Savannah=20 Magazine -
Boot and=20 JetStream -

=20

=20 =20 =20 =20

news=20 archive | site=20 map

Business	Web=20 posted Saturday, = March 5,=20 2005

LEAGAL VIEWPOINT: = What's in=20 a gift?

Macgill

	E-mail=20 story
	Print=20 story
	Your=20 = opinion

Most of us think we know a gift when we see = it.

It comes colorfully wrapped and tied up with = a=20 bow.

However when it comes to gifts for federal = gift tax=20 purposes, sometimes a gift can mean more (or = less) than=20 we would expect.

For tax purposes, a gift is a transfer of = money or=20 property without consideration or compensation = in=20 return. Gifts are subject to federal gift taxes = at=20 marginal rates of up to 47 percent, with = important=20 exceptions:

First, annual gifts of $11,000 or less per = recipient=20 are not subject to federal gift taxes. These are = referred to as "annual exclusion gifts."

A donor may make annual exclusion gifts to an = unlimited number of recipients in any year = provided that=20 the total of gifts to any single recipient does = not=20 exceed $11,000 per year.

Second, gifts between spouses are not subject = to=20 federal gift taxes.

Finally, gifts that exceed or otherwise do = not=20 qualify for the annual exclusion will be covered = by an=20 individual's lifetime gift tax exemption amount, = which=20 is presently capped at $1 million.

Thus, gifts that qualify for the annual = exclusion and=20 gifts to a spouse are completely excluded from = federal=20 gift taxes.

Other gifts up to $1 million may be covered = by the=20 lifetime gift tax exemption (with the result = that no=20 gift tax will be due). However, to the extent = the gift=20 tax exemption is used to cover lifetime gifts it = reduces=20 dollar for dollar the donor's estate tax = exclusion=20 available at death.

Certain provisions of the tax law also = provide that=20 gifts in the form of a direct payment of tuition = and=20 fees to qualifying educational institutions are = fully=20 excluded from federal gift taxes regardless of = the=20 amount.

Thus, a parent may pay tuition directly to a = child's=20 or grandchild's college without running afoul of = the=20 $11,000 per year annual exclusion limitation. A = similar=20 rule applies to direct payments of certain = medical=20 expenses.

Although these payments are technically a = gift for=20 the benefit of the recipient, if the check is = made=20 directly to the school or medical facility it is = not a=20 taxable gift.

While gifts of cash or property directly to = an=20 individual are easy to identify, sometimes a = potentially=20 taxable gift lurks hidden in a seemingly benign=20 transaction.

For example, a mother creating a trust for = the=20 benefit of her daughter may transfer property to = a=20 trustee under a written trust agreement. The = trustee is=20 charged with administering the property for the = benefit=20 of the daughter.

Is there a gift, and if so, to whom?

For federal gift tax purposes, the = contribution of=20 property to the trustee may be considered a = potentially=20 taxable gift for the benefit of the = daughter.

Gifts in trust present a unique problem in = that not=20 all gifts in trust qualify for the $11,000 = annual=20 exclusion. Thus, a gift of any size in trust may = consume=20 all or part of a donor's lifetime gift exemption = and/or=20 result in tax.

To avoid this adverse result, donors = frequently=20 employ a technique that allows a trust = beneficiary a=20 limited right to withdraw the gift from the = trust in a=20 manner which qualifies the gift for the donor's = $11,000=20 annual exclusion.

These creative withdrawal rights are often = referred=20 to as "Crummey powers" based on the name of the = taxpayer=20 whose tax court case legitimized their use. The = tax law=20 also provides other types of trusts for "annual=20 exclusion" gifting, but only if the trust meets=20 specified requirements.

Another hidden gift can occur when real = property is=20 titled in the name of more than one owner.

For example, if a father buys a vacation = cabin and,=20 at closing, takes title in his name and his = son's name=20 as joint owners, he has made a gift of one-half = of the=20 property to his son.

Depending on the circumstances, the gift may = qualify=20 for the annual exclusion. Any excess will be = applied=20 against the father's lifetime gift tax exemption = and/or=20 may even result in tax if the value of the = interest=20 exceeds the $1.0 million lifetime cap.

A married donor may make an annual exclusion = gift of=20 $22,000 (double the regular $11,000 amount) if = his or=20 her spouse elects to treat the gift as being = made to the=20 donor and by the donor's spouse. This election = is made=20 by filing a federal gift tax return electing to = "split=20 the gift" to his or her spouse.

However, a spouse electing to split a gift = may be=20 precluded from making his or her own annual = exclusion=20 gift to the same recipient.

With the exception of gifts between spouses = and=20 annual exclusion gifts, donors are required to = file=20 federal gift tax returns to report the value of = taxable=20 gifts made during the year.

If the gift is less than the donor's = available=20 lifetime gift exemption, no taxes will be due. = If the=20 gift exceeds the available gift exemption, then = gift=20 taxes will be due.

Under current law, the federal gift tax rate = is=20 scheduled to decline to 35 percent in 2010, = although the=20 lifetime gift exemption amount will remain fixed = at $1=20 million.

Frank S. Macgill is a partner with the law = firm of=20 Hunter Maclean. He can be reached through the = firm's=20 Web-site - http://www.huntermaclean.com/.=

The views expressed in this article are = solely those=20 of the author. This article is intended for = general=20 informational purposes only. It is not to be = regarded as=20 legal advice. Persons with specific questions = should=20 seek advice of counsel.

-->=20

More=20 Local Business

=95 City=20 unveils plans to spruce up Broughton Street=20

Business=20 News

Updated 10:20 = AM ET
=95=20 OPEC=20 holds production steady, oil rises
=95 = Stocks=20 jump after strong economic data
=95 Factory=20 orders up unexpectedly
=95 Oil=20 rises after OPEC holds quotas steady
=95 = More=20 News

=20

		Clear 52=B0=20
Forecast=20 \| Tides=20

=20

=95=20 Any Business =95 Any Service
=95 Any=20 Time

Sample=20 Search:

=0A= =0A=

Newspaper = Ads

=20

------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/global_nav.gif R0lGODlhAgMUALMAAOfn58vLy9PT03d3d8PDw9zc3Lm5uQAAAJmZmaWlpYKCgv///1VVVS8vL+/v 7xMTEyH5BAAAAAAALAAAAAACAxQAAAT/cMlJq7046827/2AojmRpnmiqrmzrvnAsz3Rt20ARGEmC IIqg8NcjFACVxmHJbDqf0Kh0Sq1ar9isdsvter/gsHhMLpvP6LR6zW67zRhH4Acc2BkDPEO/z9vz BEgLAggMAQVHAIqLDgCNjYuRio+OlZSXkoyVlpyYnp05BQcOpKCfj6Spqqusra6vsKuKorG1tre4 uaUAo7q+v76KowusxKvGxsDKy8zBvM3Q0dLRs72lp6adqpbY16jZ3eCgmZqf5OfoOQQHFgAEP3d7 DQwN9fb29Pl7ewkFEgB2DBggIKCgwYMIEx4sIIChw4YLI0qEiKiixYsYEQkIsC5URkSh/0IeGZmu pMlFJEGmTOkxQIADsz7KnKmSps2bNzfCnOXxpshIiTIFzXHSJKQc1l4lW7apKFCikliSJDpUKFWe Ky/2zOhyJ86vYDFu/XpV6lWoTtPO0hkzrEyKcB86/BoXYkSGCvPqzftw716OCJZQEJBAQR569R4o Xsy48WJ8DBJMMNCgiMvLmDNr3qi5s+fPBD6LxkyAx4GCoz1vXB3Ar2uJcu2+LijwQEW9eGfz1dg3 rsWGbjOW9uo24Vy4BXvLfi0XI4GOMdVKD079onHgwDNmBytg+Niwy/22fj0eNWvOLtGLXm2ePd/w umkbsJ3bPeeErfOz1j8+f+rQoaUm4P+ABIoWoGbPJZhgYYItAEAd8ijGxANWUPiYPQr4swABDQhU YFdL5BciiE5cJsCILx1wGYopMkEgAT2cthGAHLlEI40u4ngAgOuoSGKJoZWomZCqpeeSaRrNtoRB KWbmBEJMGBRlQVDM5cRtNHlHXRMXXfmQl7k9aVB9ePVVG5bxiQnRErctidcT22UEZkVzrrkklFy+ WWWc2mnJG0WisIkIE7edKCidalIpo6FSwtmikE9gxuKQI97ohIJQ3GhjjKjVeOCHP/oIoqQ7YtrE cyteSmoTq4rq4qitikqajTXOyqOCDLLjQBDyDJDAEj0wMCECPjBR7BIKKDEAAg80oNj/AA5IAIiC 1CY4kKml9siRtrWSmmqqnI3IqIn8dbrDr0nm5R+JtPZoarVLUBvvc/MmWG+8Apb2q7mpseivijrJ +mqL36oHYqPnqXumdTghBROiRB3Ky8OCOhyxbTyhhJEAC9dnn0IhBmxeyK3dqSjCeplsMqMn47lo yywfxCJ6BveHJEP6yazyyobaRhGbDR0a6KD0Ee2bnQsJyihDPKvHxK3u0pvtvNdWq++vNlK7rdWo Wn3v1NlGLbW9YX890EDxol322mC/OzbXnsZNI2m5LmBAHvZEm4ABCBCzxAAAJPCADjsSw8ADCth9 gAEOWHjAAwNM8AC/tnb7KKxNZhYu/8CsGvrtupjtZ+S5PtfsWYiVZj7qpyhqe+C/n51X3kYL67by zng2ymYTyQEdm9C+9TlfWzVZ9N3EiHZZtKBCV/yW8EXXVRfTp4W5fPTNXy+T0Mp3b+fQyf/Z/VwM b8fxfIVixGWeRA8NnNKHMuomysrFHPRpJeOvOqX7szj3vNuqFY9MQzlQfY5/3wqSrJoktQRyBEUh AtC/5gXBBRqQVnRTgGDkoQQEQMsB9GCcsI6wBAPYLQEBAGGHFhAYQ1BoQpLDmWc09SPMTYpUCqTg jh4YNqvNkFOc4Zq8dgS7AxYMczCzn252gD6P7eV2izIZ9XRnGy7dLzbt6wv5tNMxmv+YD2VKxJ2h 2iQjJ4qnNt+hifPAx8Y2HkpiKkHeR7intECN0SHcU1/RcHK+6DFsfVHC42mgiLBU3VBc5dqf6vCV uU+NCpE3NGJ67tOdm5lnPeUBnSKNWEEnueqT3sJc/562SAvSsF1CVJBA6oaYJjjAcws4QAMWkCIC bAgBAgAAhQSwgAFA7ldOkNyMziaQYhrTmCVM5uJq84RjKlOZzjxVKqnFqawlKIDXBCAjixhKWG3O kwP7DwFN58hQDWxSJGMVq8wpsHVmhoYw2pfpLhOger4OlEbaGe90NqXZMBFjaCoTn+iovfARbZ9j 0pm6eIa7/JUnUaiJpIHGSU9snur/VDYEmzTJtsMD9YhIoiylJA/YydNFCkFABI3cpnkpjrZ0Pj38 Gtmeo7azlVAgPcIpTHd6053CtKfHDKpQ91ZMHwxAMIlhQuSAWQAHHCByBqBQAACCAAeIogH+ENbd njCBBsxIiNcKawk/uqOa0rQ0aCXrcJ6WVrEus61W4wHWtsZSsG2rXlGrFb7eFqC9ym2vUKOWXPVn OZN2k2QB+5aLSkquhCG2SGe65IcYOyqR5Y9JI3vZGZvoxM7eL3dJJOSS+jO6zH2MoVFMbV6adqec XfIgR0KXZEnVM5FmtJbgVFHX3BU3WkVQgqpSoD1r1EkF9tZGgBViNad5VrSeLZUy/50pX/n6BGuR Fa/uutZYm2DTxc1Up0INr1CBIJgXGmsBGuwFAxQgh2Y5YB0PUAQRFtCDn8JQAl4NIl2vyTofubN1 W+MhvljFo63htWpWK5Y1nVua5143umOjK16xi123BbZaQKQkZkELM9QiLEp3auMWNeImm/jJOshJ DnbsmETPXbbFjRoNe0iXLiXJCFyhfdmdRruf1YQ4TgQVZJ30NCbqNceLXRxoFXdXOiigzGQORWdH KwqirtXSaz10KVt5i2XrxjVGreHac8OaVq15kpP4RG7bKgpcBGEuav9tp6curEqwkpcd6X1a45aA hPn0AwEEeaEJBTDCDT0BcRJwAP9W91stBIttyxUeooWpGzZHq7KajCYzTBkc3UhTWLeKpOxokITZ 2ZWLxylijxhfDMamdRhgrkUIjc2okNnlGIypPhmroTwafdHnta4RoyCNprPkBc+OWfzsFD+rYqCJ cUyu/kvt/KNQnb1YRP5Nc6pHObeKRjBVF/Z0TNtGaf52myMEpPI7j2vYjLqNh+CWrqbEtt8Je/ej Fq4XgjVNTAYbs26xbEIDjroEBgTmb3dewgMKUfCDOyFyElgvABjtZQd/TaMblbfYtMxca6WUuZ/m 0UbPnFtYo6dECeOPkUjdnifqWLNPeijMU5soNdm61Jbsj3uoTcWEQBRO/HQ1rf//WSiFbI99FkF6 FpMd0Dkd1HdLQxj1+qnQ3tQYtixPpIs/J2VRMraCIOXWSNnZQHr6FaRQ6IyvC5ivdoXKt+20VMY3 LmkrSy26Px3i08ZMTPA2WLx8S2+i82wGREvAgwCoJOAXz/jGO/7xCkZ3MeHa8cprLbAUt7y1Boua y8uN3Z+/VehBf8HPrLJ0op+33Uk/eh+eezON9Y8lZfex+LxWk71ODc00p/LSCwg9vtaI2ufM5mla WvP8nryDNc/8VM5ZzMs9q/Jp+vgyS9/6YVX+43XaYAb7++/bDz9Rg+oDwU8AmGYw4eENwQMgDIEO 8I+//OevACDYv/74v/8P6j////7Tgf/8t39BcAA94H8GeIAG6APxp4AMSCwO6AMNiID2tzgFKH8K iIANmIEXaIFEAIE98IEgCILE8oEPWIIXqEEC4YASyIEPKIIQqIIZ2IIjGII0SIM/UFY1mIM6uIM8 2IM++INAWIAkGIR0sEwVGIERqIIruIRMKIExCIPzt4FEwIJ0IIUbiIIV2IRauIVc2IUAaH//d3/4 FwTuR4ZmaIZ10CAT8CCPAwYUkgDRMgj0UH5/UId2eId4mId6uId82Id2eABB4IeCOIiGMQCFWIeG kYiGuIiK2IiGmIiKeFR14IiFGImHWImP+IhCsImcKASZuImMGIqQKIqe6IiGCMOIgViKlPgHqbiK kAiKqUiKn9iJtAiKkliLuJiLuriLvMiLpNiLwLiLdnAAk/iKdoCJgSiKg4iHq7iMzOiMdniIzniJ dUiM0riI0JiN2riN3NiNf4AHakgBALBVEnIFL6QABBCHC3A4b9CO7viO8BiP8jiP9FiP9niP+JiP +riPTKAB7mAAhhEhzgIZy2IAAqCOEmBe/LiQDNmQDvmQEBmREjmRFFmRWXADGJmRGrmRHNmRHvmR IBmSIjmSJFmSJrkCEQAAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/masthead_lineleft2.gif R0lGODlhAQBQAJECAAAAAKysrP///wAAACH5BAEAAAIALAAAAAABAFAAAAIKlBOgy+0Po5yxAAA7 ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/jpeg Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/headers/We2L.jpg /9j/4AAQSkZJRgABAgAAZABkAAD/7AARRHVja3kAAQAEAAAAKAAA/+4ADkFkb2JlAGTAAAAAAf/b AIQADAgICAkIDAkJDBELCgsRFQ8MDA8VGBMTFRMTGBcSFBQUFBIXFxscHhwbFyQkJyckJDUzMzM1 Ozs7Ozs7Ozs7OwENCwsNDg0QDg4QFA4PDhQUEBEREBQdFBQVFBQdJRoXFxcXGiUgIx4eHiMgKCgl JSgoMjIwMjI7Ozs7Ozs7Ozs7/8AAEQgAUAElAwEiAAIRAQMRAf/EAK4AAAICAwEAAAAAAAAAAAAA AAMEBQYAAQIHAQADAQEBAQAAAAAAAAAAAAAAAQIDBAUGEAACAgEDAQUEBgYHBAkFAAABAgMEEQAS BSExUSITBkFh0xRxgTIjVJSRwUJSFRahsdFzs3QlYsIzZPBygpKi0kNEB1ODJIQ1EQACAgAEBAQE BQIHAAAAAAABAgARITESA0FRkVJxIjITYaHRBIGx4UIFwVPxYpLiIxQV/9oADAMBAAIRAxEAPwCU v83d5pluCaepRdc0a0ErwuyNgied4GViWH2UzhR2+Ls6qcVyFoZW3fA/z1v42kOJUHi+Kz2fKwf4 aad9UclT4y7Rr8lSi5DjZqzOsM7LEiyhtrOrzfdO+w42kgj2fa10NpRFpQSecxXUzHEiuU6t8VyF UZa3fI/z1v42kwls/wDur/5638bTfpbkuNjrWa1OmlWtFGbliCewHZUd9u+vIu+JoEUHsYYYdnXO mX5xFSsX49q8o5ZeLuQq6S9ZIy8bRv4QVbeh9hHXUrupWKC/CMo14MZEn5of+6v/AJ638bWt1n8X f/PW/jaln56L+D/xd+KARVkeav56eaorSmC3tBUK/l9q4Pi/2dZyXOVePe6z8U8lagtaeWZZUz8v ZLLv2HsdWU4TPUdcjVe7tdg6Re3udxkTus/i7/5638bXcUVyVtq2r/5638bUra5mrVv26knFuUo2 a0E8yyJgRXPDDKF7Sd/Qp7B1z7NOfxFOP5atQlpI3zNh6vmxyqxRtpmhLRkA4aMZPXoe/SO7t8EH SA237jIOapegGXtX/wA9b+NolTj+QtH7u1f/AD1v42i+nLayFOJs1HC3578kF0urb3hsSblZOrAb R9ont6aPzFzyuf4zgEWeKnL5rXCF8tbG2NXSOOYsvRc+PB0vdTT6BfhHoa/UampfT3KRoXNu8cf8 9b+PqLkjtxuUNq/kf89b+NpKozovHuk04ap6iXj6v3rfd02ldWgxu8SkLjrnp07NWlubpWOUgr1u PaZbb2a8EzOqA2aoZnRkIJCEKcP1+jSXdX9yA/hGyNwY9ZBlLgGTav4/z1v42ixVbki5Fu/+et/G 0xD6mmPFJzsvDv8AwywYFAM0bPvlcQv5KKoOFbP2z4un2dMT8rUsCulniZIvluYioyjz1Xy5SVaC UeUfvAfMUsp6dT240zup/bEXtv3mRUi2o22tbv8A5638bXK/MsQBbv8AX/nrfxtTFXm6/IXoa0vF vCJLtnjpJvMQhJ64aRcKOrK0akk+w9OvbrfH36PJcjXgq1SKlyKaWrZLAMTVk8mcSRHBUbiNvU51 Q3drsHSLRudxi0XDclKm9Ld/H+et/H0Cfj+Sg+1av/nrfxtMepoUpG5zPGxzx8xxEUM4mcSeQ8QL eZAASFZCmS+3sPv0yt2vxEnlxpe5qbkT81iaUSGOsJI0YxL7jNlUUZOo90X6FrwlaDXqMhWFxe21 fH/71v42tqtthkWr/wCet/G0+vqIpGkM/FmzYml5CONlkjjTfTZ5Ejy37JhXq+O32HPRleQqcpFV HEVpEMrwiWV3jjETSxCcI6SEGXEbEsE7uneK93b/ALY6SfbfvMhibKnBt3/z1v42sDT/AIu9+et/ G0/y9bybRUDA0kF1uEQgHSMfhMizg1qMwed+Lvfnrfx9bxN+Lvfn7fx9dBddAaftp2jpDW3MzgCX 8Xe/P2/j63tk/F3/AM/b+PogXW9uloTtHSPW3MwW2X8Xf/P2/j6zbL+Lvfn7fx9FK61t0aE7R0hr bmYPbL+Lvfn7fx9Ztk/F3/z9v4+ibdb26NCdo6Q1tzMGFl/F3vz9v4+s2Sfi7/5+38fRNut7dGhO 0dIam5mDCSfi7/5+38fW/Lf8Xf8Az9v4+iBdbbAGdLQnaOkNTczBeW/4u/8An7fx9Z5b/ir/AOft /H0MW4jMYQwLj9nTK9Ro0J2iGtuZgvLf8Xf/AD9v4+s0Ms38QCZ8OwnH6NZpaU7RnWUepuZm+FUf wriifwkH+GmpfkK1nmJkrpZNRaw2wt8usyHeoZ5JTPmJ1/ZCAbs9c47IniR/onFkfg4P8NNFtXJa lFLs5kZJ5WhrwxMEzs+07uyv9QA1nuAFVuWhOpqjNP00KnHWkWzVrcrMYDHPUh8qHdTk86F5I8nL O3/Ex0P1Z13d9PyyrK8PJRrK3JwcrEzxblDxRpG4ZVcZDFcgZH06invL8qLSyyh1lWOWtLtyodWK srrjcMr3aYJmkMcUbESTsEU92e1vqGTqBtqQTZGnOMuwIFDGOWvTNZordfjr/k1r9SavZimHmbpX eSWOVWGNnjlbdgYxjprrkvT7X6vJQSX4t3I0qtTIj2gSViz+YcMejFj07tIcnHY4/kHopI0iMqzV pSRl0PszgjtyOzXXJ4rcbT5GpLLNHZbbIH2jy2HajbV7c9NLQmGJ80epscsI7f4OSzNytiO/Es/I vQlh3Rkoj0SGO5d2SHI7M9NEbgZn5KOzHyi+RX5D+IVoZIwzASqwsxs+RncWOz9339MRtfzJrVeO SRo4pd3mFSMqFUuz+JT0AGl+NuSX7wrQu6QvJ0mcjKxL1dj0A+yNNttQSLOAuAdiAaGMl+M4yWtz NFdzSV+N+dmktsnlIz25XZYY1Y7m2hySwG3TE8HIW/UKXJZoVqxZiERgdnWLcr/dzE+V97tHmZGQ PCO/UbYsW6nI2ONmcsYTmNz2sh6qTj3aNxiWb7WKzWWgnRQ0DHaY2LHCqcgHt0jtgKGs0Yw5LFax EGvpJlhZP4lF5y8svLV28rwptYuyYzuOSx/a7tN0OC+T5FLM1+OaCnYsW6SCPa++2jpKsrbsFQWy uBnUSZrRMsL5htwnbJGT2Efp6H2a1PdgimpRbrDC0iSSHMeU3MUIUeX4uz3aZRRWJN8og7G8AK5x 9eCcek09O/xCPfBOklex5XQRxzCZQ6bvE3b3fr0a1wUk8t1ouQiiSfka/J1QYixR4REHD+MbgfL6 AY+nr0W5StNxdpFaUz05ziGz06OOjRtt6ZyNKtN5UNuWd5cwIskQjK7WDOI9p3KSMFho0Jp1Amoa muqEk63ASxTxyw8hEZE5eblCWjJHl2EeN4sBh4vH0P8AZpf0/wAVfoctVG1xS483FWxOiRh69lxI qIqyO/mCZScsANnv0hVu2pK4dQfOchIh+8zHC/06keSkt8bchrNOZ69mMPFMcdWAw69Pf1Gg7Y1A X6oBzRNZSSlS9c5aRrdiNeKZZKzUfILkqyZWUWPYzHOf2QML9o50lxvBy0J+JmfkIpm4qOaqSYRl 67sGj24ICuoRVLd2dCome3yUdKWV0jnDbHj29Co3YIZT2/TqKW7YmszwwlysbFVdiM+E464XHX6N A2xqKm7hrNA4VJQel52eJo+SiAr27E0QMWfuLiGOdW8XV/Edvd79aT0rWFxBG1eGtTatteSBpLTC md0T/Ms4jJkYeMKv2cDQOSc0eOoXIpJmlvgsI2KYXbjIyE69ukuR9RpRgXziWmcZWAHrjvPcNLSl Fi2lRncpRuO4RF1u2QWTF3z5o0NqWKSyoxNKpWJCe9UdycaQf5aMbmtQL/1jIP6ojqq3uT5+7XWy IZIqcr+XG8anDP7FD9pP0aj7/H8pVCSX4JYhL1jeUHxY7idQfvQopAWA45Tu2/4Z3IO7uIhP7R5j /SXQ3+NBwb9Qf9uT4OiJc4xuzkaf/fl+BqjQcVydmMSwVpJEfOxlUndt+1t/ex7tc1uN5C2srVq0 kywDMpRCwXH72o/7z9vz/Sbf+JtY/wDOMM/L/unpUVJrBVacsFxmGdsEyEge9XKN/RrU1aeu22eN ojnA3ggE/wCyew/VrzOvXtyJJJWjkZIBvlaMHCjvbHZqd4/1V6q4mGGV5ZJqM+RGlkeZG6qcMFLe we4jVp99eYqYb38Nup6GXc+APm6H6y17da263xfM8Nz4WNFHF32wIxnNeRv3R2bT7v69dsrxWHqz r5c8f2kPtHsZT7QddSbgaeY+2ynHhhB7db26Ls1sJq7kQWzWbNG2a3s0XCB26FZISJmPQAZJ03s0 Gyn3TdM9D00A4wMjm9U8NNAOPigkDrgCTYu0Ee3oc6fhXKDUFwfBcqrPcMP3Cs247lyPCP2c51ZI E8A1lsgBW8bmm5iR4RAp/qg/uz+rWaOV/wBVH92f1azVX+cn6QfEL/oXF/5OD/DTR4r9WCu9Dk4P muMkcusqdXhY9T2e/u0Phx/oPFf5OD/CTSzS04PLEc6xzBStqCYMqMQzBWRwrdduM9NQ9aVB68pS 3qYjpCctw8UMUNpJhb42YhYrS/bQ/srJjt+nWzFZatZmqIZHjX5aEgj7cozI3Uj7MfT6Tpe1yVeL hn4mrIsslyYSylA3lRKCCFUlQScrk4GgXxUkko0oLKzQxIfNZQ4Jlc7pGIdV+ge7UBiRp5nOWQAd XIZSVt1bc3pmrbmjKW+IbY2SCWgOOvQ+wf1a3xXlcjBc4RiALafMVWPYJVAz+nQ+IalxV2ZLUnlU LELRzlwzbs/Z27VPUaQoypXsE05VnkpuJK0i7gHUE+HDAHqvTRRxT8RCxg34GYbMsPFTzyApPJ/+ DEDkHt3Tn9AC6ytQtrw0r1oy8lk/LqQQMIuHlPUjtbC/Uddc7dh5TmR8mBHVjG4EqdoeTxyOwVSe 3t6a4urTtclBWrziWnBEscbKGBz2uSHUdWYk6WLeLGPAeCyU5eKy/FcfzEyFLNXFa4On2c4VvD/0 66TuOy0LksTFWC12Rh2giXII0zxjcfRW/Rvy+TRtxbfGrtmT2Mu1SMYOo9JKh4q3Xkuw+aRGkOBI Q4jfeST5fTOi6BQ84qshhykq5fnKwtxLs5ukg8+L2WIv3h79RMxDXOObGM10OD/fPpynJIY4LtJt lqAAofYf3kbvB0Pkb9TkOegsAirEIo/PDK33bK5aQYRTk6bKVNftxIgCGH+bC4ejyEXzXI8XyQL8 ZYsyqH9sMhdtrDuBOgcjUtUYOQp2vEY4E8uYdkkZnj2t/brmu1SXkb0SyLYisyPIjKGAIdi2CGAO RnTPI33j4KfireXddnydgjJMYkUtGzd640ipCgjI5wBskHMZTimk5hM9dPMenDlFGP8AjSgpH2kf ZGW0aOjfs+lnhsRlbXFv59ckgloz1cdD7Ouoy98sa1GnDZWYsxktbQ4+8bCr9tVyFQYH16k+LWvw /KQ2CxSqyMth2DMpUjswit1zoa2t+RjFCl5xjgJFm5Tj5V7GEn+GdREc/G1p7AjnmO6Vy33IPXcf 9sad4i3xVDmfM+djNCFpHhbbKWw4wEK+X7M6TpS145rax7bWXLxsgbDBmP7y56Dt6ad6nuyMIqpa oHGO88Ijxnp7yiXj2vtZhtJGE7R7Nee8q88nI2Gsf8QSMCO7BwAPo1feYt0JOP4qGOyjzcfuE0QW QE7tv2SyDsxpTn/R1nkq68rxiiaRh95GhyxA7MqOufo1jvIX26BxBuuc7v477lNjfJceV106hjp/ SBp8ndT/AOP7liw+8GxHWog9BFtUAmMezpnWr9aR/RPAQybpFlnklkbqdkQY7jn2DB1VbNvk4Kw4 q00kVeFy4rONoVz2n6ddSc1ykvHR8Y9l2oxdUgz4e3Ps7fr1yliMGB9NYz102g9PtOhHunc8p4ad I/GXrkYmP/yJxtGsNteksPkxr9lY1UyPj3aZ4Pkqk/J84tBtscEdqTyFBxIzMPvRjoezbqgfzBzP kfL/ADT7Anlbum/y/wBzzMb9vuzoHHcnf4yx8zQmavNtK71x2HtHXI0e6Ly43JP2LFKLCwgReRIN knxlr4Ko0HovnFQFr88cUjxAeJYCTt/T4j9GNQPMWJ4uN47iJsh6avLIh/YM53qnuwvX69LVue5a jYntV7kkU9kFZ5c5ZgevUnOkfMmsSHyw00rnJY5OSfaSe3QLYAKDlUslNl2fe3FALe4O69OnKP8A Cz7eQSBvFHN0Zff7Dq8+o7VlF4GViWlPnwySntdEMezJ9uAf051XvTHpuSOYXLpK46jpk9B3dNTt ivLyV6GZxtr1Rthj/rPQDqT1J9p13bW2yooOYnz/AN5vru7+5uKKVuHhxkpGNyA9412E11GmFA7t dhddFzjg9ms2aNt1sJouOB8vQrCeA6dCaV5F44azyyNsRRksfZoBhUPwiZ4uwO+Rx/4F0GBPANLe n/UvCtXaqJm815Wx4G29g9uNSES+HUIfV4ynHp8JHFP9WX+7P6tZoxX/AFdf7s/7us07/OH0iHA2 oJeH46up+8jpVyw/+2g03LUglO6RAx7MnVN4u4KMnFzvnYasSsQemCif1avAwwyDkHrpbT6hXEYR bilTfOKpQqo25Yxnv1nyVYNuEahu/GipYrySvDHIrSR/bQHqM9+i7daYSMYCSCOQbZFDDuOuY6kE Tbo41U94GmdutYGnFFxVhDs4Qbm+0e/WJTrI25Y1Dd4Gmdus26IQUleKUYkQNjv0L+H1P/or+jTg Gs26UcBHAkY2ooUdw1F3eX4GvYK2JVMo8LADOPp1KcgbCUZ2rLunCHyx78a8ltJb84/NxvHIzY3O CASTnrqWesJarYuep8e3GWU+YpbHUHG5R7Rpm0aqQM9oqsK9WZuwapvoqvytLkzDIhFaZck9q9M4 K6362sm1e+VrSPIIVCWK4DYOepPTuGpL0txhCWqWenY4G5JtqvFJIpxtH2unuOh8x6g4TjGFe84L nH3YGcA+3XlleWzWZJa8hiYuVjbBDbs9+pHk6ss9U8tNIzwu6CVnBVzJ9lsA/s+8an3MMpXt45z0 qivEX662KqxyI4z0HUfSNNx0q0R3Rxqp7wNQPpT0/Jxe+61oNVkQ7F7BsJypJzjoNTlbmOMtO6QT q5j6N1x+jPbqgwqzhJZSDQxmNx9QncYlJPtxpe3xrsyy1JpKsydFeJipx9WpIPGRnIx360ZYFyWd VC9pLAY+nOna8aqTTcLuQc8nqHaEuxVeXRRhPmogXA9zptOoa3S4mQgSenXikY43VrLKCT7njk1c 2u8dE8ay2IkMh8Cl1y2O3HXVW5K3yjTy2o7OaEBDpPCgWMAgHdnqTjdjqdZuErDHwmqM9518ZCT8 NREgjWjchd/sRGdXY/QBCCdNQejBKQHrzoSN2xpl3Y+qI6t3pfm/TsVaOO7Yi/iFmQqrFG3v4ti5 bb16qe06staTibV+dK8iyW6YEdhB2pu6gEfVrGl5Cbnd3ctbf6jPMYfT3GQTeS3HyfML12TS7gwH 7QCpHkfQdTfG8PXjJc10iJOVVc4H/eJP9OrXPS4Sfk5YpJEe7sV3h3qJIkHZKu3Dr2dudQ3ITScd J5EWLXUNHMxXDRt7GKsPEpBHZ11ou4i+oTFtt3PlOPxhBGqrgDprQQA9NL8bfBEy338ttzOrvgIE J6Jn2bezr26jofVUc3JXIK8fm14PLCMfD27gx6DPUj261G/t6dX+MzOxuaivH5HwMn0XRAg1Fx89 CftQlf8AtA/qGn6FyK2GAIEgJwmeu32H+3SG6jHytGdncUWy1UOE10E12FOt9FUsxAAGST0AA1Ui cbcaqvqnl67V5KIB8ZCswIyMHPZ9WpuxzVBXiUSEgzKhIBxggnprzT1BcM9maWMyRRb3SJ5Mb2MZ 8fhx0Pi7NZbj0CAcZqiEmyMI1wi/LcgkDNlw5Yj2gEe3XpkAygPeAdeScJLNDLHYtBY4yQyTHJZg T1z1P6Nep8RyNO5WT5eZZXRFEgXPQ4x16e7U7DGiCRHvIRRqclf9YX+6P+7rNdn/APsr/dN/u6zW v1mf0nmh+YjqUdkLyo1aB3AUspARMDs1KyeqORmV67L5EbrsjUA7kHZ29NVCP1RyEcMUMblFhjWN dpI6KAvsI7tAl5y1M/mOzF+zdk5/pOuajwJnRhxxlkrXJa1+KZpApUjJ64IXw+LU3a9WQQuhrMHU DEhk8K9vXb4uuqAObs7DGWJQnJB6gnRB6hsBQuyPAGBmND+rSAYfuMDXISz2/WXKWHljrSRwRZwj 4BfA9viPt0LhvUvJ2d0Mk3mPGw2Oe8nGPo6aro9R2h2LGPojT+zXD87Zd1c4BTqu1VX25/ZGr1P3 GSFW7oT1hORaOBpbO3EabnK9MADqcddRsvqdYpvOEkRqzRbqyHcpLA7dxbb2Z1QD6q5E5y/aMHwr 2fo0KT1Dbk2hsYUYHhXs7tUNx+LH5RHbTgolvT1teoz2atuIWXhlZQ6nAwDtwML1APt0r/O/NPMM bI4yQThOoA8RGW/RqoScg8kjyMSWdix7O06wXmAIy3Xt7NV7nwjCiXj+fLNmvJWkh8md0I82EM2w 95Ru/Vbae3KrR2GeSGDdJGpBx0Iz1PX6NRYvkNuG4Me0jWNyEpBAY4PbqS9xgAfpL9H68jSaOOGi Y66Icl+jZC5x0GNL+oOerXK/ncfK9SaUAzYjO5gB0Ukd2euqX/EnxjLY7s6wck/tLH6xoZyYKoBu WSado6E9eKNGV5AzT5w4ZQPsr1Ps1E2rnIWaTw2J3+XhXMcZUjcxPeR1HadIDkXBydxPX29/brcn ImRNrBiD06t36kGUSCblqq/zbyXDx13sRCk4CxpJNDCVVDgdGdWHZ3azjK1+KSJ0NZHgLiWOaUIj hsjCnPiB7xqqryUiqFy2FGB17tbPKTHsLDSN/DpAEDnLoLvqLybCSWqvkoD4EmUtgDoiDuHs1F2F vxVhbs2o5EsFfCkrO43KT4lXr01Xf4nN18R66JV5izWPgY4xgdmkQdJA4wsEgm8JffTnHWJ7EnzZ SOFIt0czdSJFbG3BcHs0NOBoRxNFHyqMSuJFK4DDOCMecDqnH1LfIwZHI7s65/mG0e0k6kaxko6x nScyZ6lXpcBDLXl8qItA+VK73I8e7ORKevi7tT9PlvTtSzatwQywzW2DWZCGIZk7OhYgfa9mvDf5 gs951n8en9/9Gnb9vzhaz25eT9N/xaTk980dsoIZi27YUU4xsOR2+0adPM8EYmiDKIWBAIA/a7eh +nu14KPUNkHIZwezoxH69dD1JcAwJZe/7ZP9Z07PKLyz071PJwsvF0KtGCSw0cnhlXbEyABlDS5X xA9mBjVe46G83K3T5YjR4ozGcdG8sHoAD1PXH06qQ9S3wABK+B2ZwffrcPqjkIpA4fcQNoyPZ9R0 7MLE9SnTl1kXFGjIm4BmAmGF69m2TGezWSTy0IWtTcYJZ4DuQVzKqYGB0L7snLfoGvNv505Hv/Rk fr1n868nkEOy4OejH9HbqaPIR6hzPWerLN6hmpfxGOSrDDIpkWCRHMyj9wjIy2q5y/qjlJrB4560 iRRtiZo4ZCHKDt3qWG0t12/06pn87cp+8frJ/wDNrk+tOVP/AKh/p/8ANqgzA8T4mJirAClFZaVA PyzlllsPZeCNQ6uJlYjaytgKxPQjOh2OK+Y5XiYUhkWOa6nnuFPQdMsSR7snOq43rHlGKEyHKNuU +8Ajv9+tt6y5ZnSQyndGSU9xI257e46bNfCSBXGeuv6D4LaQsxCnrg7D+rRYONp8HQnghkSSrtkm cAqr7wBgLjvx9WvIG9cc2f8A12H0AaDJ6v5l+2w36F/s1IFZCpRYnM3PSf5p408j8xl9qrs2+Hdk 9ezd7tZry3+YeS8wS+c28DAOB2HWavW0jQs//9k= ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/headers/We2T.gif R0lGODlh3QELALMAAAAAAFZrhneYw4akymWErXmTtlx3mmmIr////5uz02+SwI6pzZSt0HGNsn6e x2qBnyH5BAAAAAAALAAAAADdAQsAAAT/EMlJq7046827/2AojmRpnmiqrmzrckAsz3Rt33iu73zv /8CgcEgsGo/IpHLJbNoqiah0Sq1ar9isdotleL/gsHj8XZjP6LTaPGi73/C4fE6Hr+/4dH3P77fz gIF4ZISFhoeIXIqLjI2OUgwOMRSClXeIDJaagH6dbQ6goaKjpKICAqGnqqusraqlsLGys7SnoK64 uai0vL2lnsB7m8OXYmaYyMnKXmYOAgABE6NuscHWA6HUoMC+sbrfrAri4+Tl5ufo6err7O3u7/Dx 7Krj4Luwut36+6TX/v+dbkGTsA+gQW78nNlbKECew4fy6EGcSBEew2+jcCXcWPCgx4/Y/gQUGJgN pEmAG1eVuniqosuJuF7KVPBtHktXvWxx1Odp28mf/gocCAANqNFgO1PpVHgz3MyKTVc9fRi1Ks6k WKc56Hm0qxs2dQo8IAqggNmzaNOqXcu2rdu3cNk2mEu3rt27ePM2OMC3r9+/BwgIHky4sOHDiBMr JgC4sePFkCNHdky5smXAejNr3rw5rufPoEOLhru1jViyD1KrXs26tevXsGPLnk27dmoDuHPr3s27 t+/fwIMLH068uPHjyJMr970at+3n0KNLn049dgMHbE7HCMC9u/fv4MOLH0++vPnz6NOrX8++vfv3 8OPLn0+/vv377nt/b7Ag0wLtAEQAADs= ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/masthead_lineright2.gif R0lGODlhAQBQAJECAAAAAKysrP///wAAACH5BAEAAAIALAAAAAABAFAAAAIJlA2py+0Po4QFADs= ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/headers/We2R.gif R0lGODlhCQA8ALMAAJuzzougt6/F3HqLnmh3hwAAAC0yNWlvdElQVcDS5FtodhQXGFNbYTtBRh4i JQ0PDyH5BAAAAAAALAAAAAAJADwAAASxEMgwiCpFCFlv3kCHaZw1gpRHAuk5DSoKu+z8vTGOJTKx kxRfgbcJ/oqVY01IXCqNQ2AyimTynEMiNKGdcjXbrhXsFe+aZVJ6U7622WP4WW11x0PxMDnvlTKl Bz8TJjdBKixBDBgvFooFiB0Ii4YMkgUUAweVDRiUCJyXmZsGGJENDaQFpgapoqgGDhgEB5+ssQUW CLa3mqgODgsYvb8LwQW0DcALDxgKusUPzMfP0dIRADs= ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/headers/We2B.gif R0lGODlh3QEJALMAAAAAAC8sJU9LQklFPGhiWBQSDAsKBmJdUxcVEA0LCConIA8OCW5oXUNAOAYF BBEQCiH5BAAAAAAALAAAAADdAQkAAAT/ULDJyCSYYnw6310oetwolp6prmy7lW+byvT5wneeVdbV 97zMjTSsrT69Q04J0qksls5kFIPqeEQCc+PTmriobJdJympRQp0aGS5zg5RuvDKv2zm+gxwkEvj/ AgOCggIHDQgOiQ4AAICAA46Bgw2QA5SDmJmaDZydmp+enIKdpKKklqWik5qRf5+Vr5ips6Wxsa24 rriYrbySvKinmb+yt5PCtpasxIN+w8zAo7WwqtLDoL7BnoS+zs+Qj9CEuc7k5uHguZmlAe3u7+0K D4mMjPD39woBCvr8+vD++LkLSPBfwYMIEyoUGI8hvocQI+5biLBhP4ISM0L8pxFfQYv9/yYO9DeR 5ECQ8VK+c+hwJMCHHPMFXCnQZEOUIlnOjHkTZEyeAFt2HEo0X0kFCJIqXcp0waJ6jJgyLUC1wIMH VK9mTZBgQQEEVa2GtYp1bFasSQssWPBgbVcDba9eXdt2LVu5WPGOlbu3bNqqYKeOnZpW6l+qadEO Phz2AVe7fM1Kbiz5L1jHX8FmFpz5q1oDdO9q9pr17OTTkhVr/lt2cmCzrVsXFmv6bNm8ihGrZdtY 62W2pGXTHh53eOnec6vy1p13OWClgHeXhm5ZM+LDc7kaMKCo+1Oo4OvZ5dr1MXnyCxJsV7+9vXry 7defn6/dfXzu+O/fd6Bf/vz49dlnALl7A9Jn4IHmdZXeeOMh6GB/9xEI4XaK6PfeewUa6NaE/EUo IHwZgjihf/WdV+CIA6bInogkmihfiPS1CKKLAgKY4okBolijhzta6J6CJiYCIHwrSphhe951F96S 4SXp5JNQRinllFRWaeWVWGap5ZZcdunll2CGKeaYZJaZJJNopqnmmmy26eabcMYp55x01mnnnXjm qeeefPbp55+ABirooIQWauihiCaq6KKMNuroo5BGKumklEIaAQA7 ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/TopSand.gif R0lGODlhgAAIAKIAAAwMDYJ7eyMhJAAAAPzz5QAAAAAAAAAAACH5BAAAAAAALAAAAACAAAgAAAM6 OLqw/jDKSau9OFfCu/9gKI5kaZ4oCQhT6r5wLJ/tbN947kV67/+mB3BIHDYAgaJyaQsMAMyoNDVI AAA7 ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/rightrail/1x1pixel.gif R0lGODlhAQABAIAAAAAAAP///ywAAAAAAQABAAACAkQBADs= ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/spacer.gif R0lGODlhCgAKAJH/AP///wAAAP///wAAACH/C0FET0JFOklSMS4wAt7tACH5BAEAAAIALAAAAAAK AAoAAAIIlI+py+0PYysAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/TopGrey.gif R0lGODlhjAAKAKIAAPzz5VFOTIJ7ewMDA4WCfDMyL8zMzAAAACH5BAAAAAAALAAAAACMAAoAAANW eLAQUTDKSau9OOvN+xyDwACHAgiRoa5s675wLM90bd9vETBlA+HAoHBIFEJEJVShyGw6n7Rj6Qet Wq9GwhTL7XpdgdJ3TL6Ky+j08Kxuu2Xst3x+SAAAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/spacer.gif R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/rightrail/BottomSand.gif R0lGODlhjAAKAKIAAPzz5TMyL1FOTAMDA8zMzIJ7e+3n3YWCfCH5BAAAAAAALAAAAACMAAoAAANY GLDc/jDKSau9OK8wtP9gKIZCN55oqlaCYKxwLHuGUAhzru+bQBwKnnAoCgQIhIKRyGxWjAVkcums Wo0+KVIQtHp5xkBUKy0MBuG0es1uu9/wuHxOb7fICQA7 ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/homedelivery.gif R0lGODlhqAAWAMQAAP///3FxcS8vL93d3cbGxujo6LtqaqioqAEBAbi4uJoFBZeXl4aGhtTBwas2 NsePj1tbW82oqEVFRfLy8tPR0RYWFrBMTO7U1NnZ2fj4+MN8fKEbG/z8/P7+/uW/v/nv7yH5BAAA AAAALAAAAACoABYAAAX/4CCOZGmeaKqubOuaxZQBdG0D2XzvfF93i8MhQaBgXsikcskcFGIcH43T KXQImYJTypUegkTKKvJopsimRnkQEZuZsUmH1pnfOJmJjKKPYToDejldPRM+HQkLC2FHKQYObyeP JhGQAw4akSwxOj4cMgU0T6NZeRkcUYRcBAkDPhQMi0WNKI8PawMNGmIUDWi3bmoNaRoWlhQaw5W5 bRHDFG1sD2K+DQbR0CmCUlEyThOBgQUzMjmpqhgCARwEFQkAVxQ7iz4TigezKgYKDgoWAxr8bYgQ gd8Gfv4wPEBogETAfpAW9rsWUUEEYwMebLi0oaO1jsYMYNCwMc4OOzY4/zyJwmcUpzx4uBQ4x6Md AgkMKmSYs4DBgAMQ5EkQQHNHLHwEaEmKuHHDAwwGLBRko2CkgkvXDGwc4XTAJAvXAi675ExBAwcG Gih4EGGDhn1PNHJw8AAeSgCoVMYIBG/CSgB6UKmyQUDCu1UIKMwIoK4CBAQQKkj4wuVoAgpuakEq SMGsVwcFMYQO7c+A6RFqxUziZ5qiCNCXLChApkCDbQ/FqHxwquDCDnB+v8mYQkWKoaIxbEwIYOhG kFQJ0jFnIKBCgMQIMFSwLmCBFMv5NFPFQBfr1PNVLfxrkHmAW6gOMKjPBW0r6AkLDajs3cG3Bgc1 WLABgDvgkddgAARQQP86B+yQVEquQECAABAAQIEACIQCAAIEXIdBTnkgAIAAHdzEmGFF1dDTEOEt NZ5GHo1W1VQaKbAWCQsdtNlBtallwVwe0LDBBVTsYyMAudHggUV3oUPBXRxAIAECjIlogxMSQBAA BAIkgAADElgn4phPAsDKAAgkcEAFOCCwgGRBUReAOz18IYsRSGAwDAvRlNBLCX0O4NsPF9jRwQeD 1kHHkh8gOEUF3tUQJYluFmClBJMhUIEADLiJQAY4HSABBRVwQJQADX7yTpidKghnqRTgZKaGDirC iBJKaSKCFXcpSoevNYhVnKNf3gAZABUwsGaUC6SJaR0VaJcBAwwkEMD/hBQEsACFNHR6wASOMbDO ZXqYicGwPRQQSwKX5arrEhg4SgORTXKTBQEAcMkhDWhKqM627VAAwQEBBICXYZMtIAFj23Ka5agA UIuvE8OilAERrnwHBp7vmhGvFAJPRiu/XOBTMAYHYEiBwpuGsmYFhU0mQYdfDCyAUI1tuzA+FeqM QwKojOyD0EYFQUARHXvMBQSPZXiDwQAEskg6jyksAIZAF5AswWDKY2EAHTCWgJSRSUnAsQxAECUG WnTCQdoZAzBEvfJGvHF7SSdxrg8LNDcABgSwE/jDECQgmahZCoCBBAtoyUHNE0Cg8GFbLnC25M6S mIEQeBG3gyt01100/4sc5613czysGIvC21ZA8NUVpjzEqERpq/AADJztJZgLXLHdt9dOQEAHctgl +vE0ZDBAAi7b2qLpL7DtAwYIIFAdmwAofK0AZxOwXN86ZSflAdhFJuqGgS9w7WHwHJ8BBQVQwC6C E2CgJrUBULtAKAQoeyv0eYrbDgoQmeo5BjNpQ1YGrCewClAAAROgUgAkUCIgDMBrZ5tD/YzgKOJd cHlIOwBmCDAAulVBfj0Rl2Xgd4of4M5opQNgCzDwBx8kAFXakwABy6euLwlgRNlLgF96EKkaEO0G WYgfK4TAIsDFaw7AUh4BvqDCo5BwJu3zxLra5S4ZogADXutBAjC1sFcediod3uGAd47IgxbW4wlq KkIcjwbGmQALMIA7AP6oNQQxDKduVkyKF18QRh5QKzKlihgAnmgHwchLJUWYohxFaIQopAiPidjj xsYRhQ5QIXSqAA8NQwAAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/searchright.gif R0lGODlhBQAYAKIAAN3d3f///+Hh4fPz8+7u7vn5+ejo6N7e3iH5BAAAAAAALAAAAAAFABgAAAMi CLrcvocJyUy9izC9BvNLAQWLQCrGCQxqcZonEZBwILhzAgA7 ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/newimages/blackdot.gif R0lGODlhAQABAIAAAAAAAP///yH5BAAAAAAALAAAAAABAAEAAAICRAEAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/jpeg Content-Transfer-Encoding: base64 Content-Location: http://cms.images.morris.com/savannah/mdControlled/cms/5933904.jpg /9j/4AAQSkZJRgABAQEASABIAAD/4QAWRXhpZgAASUkqAAgAAAAAAAAAAAD/2wBDAAgGBgcGBQgH BwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/ 2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIy MjIyMjIyMjIyMjL/wAARCACMAHgDASIAAhEBAxEB/8QAHAAAAAcBAQAAAAAAAAAAAAAAAAECBAUG BwMI/8QAOBAAAQMDAgQEBAMHBQEAAAAAAQACAwQFERIhBjFBYRMiUXEHgZGhFDLBFSNCUrHh8DND YnLRkv/EABkBAAMBAQEAAAAAAAAAAAAAAAABAgMFBP/EAB8RAAICAgIDAQAAAAAAAAAAAAABAhED IRIxBEFRMv/aAAwDAQACEQMRAD8AmnSBvMpDpifyrhh0js9Aumkq6MjqC5wAPJAsPLou1OwEbruI CTnCAOcUQbgkLvho6bKMvd7pLDS66k5e7PhxMxqef86rPK3j+8VUbo6cwUj3bsMY1HHpv1+SlySK jBs1jG2QEvGBssDm4i4jM3jPu1Y1/XTJgH5ck5pOO+JKNwc25PnAO8crQ4Ef56Jc0PgzbS0nmiwB uqdaPiVaq9oiuDTQTnA1O3jJ/wC3T5/VXKnHiND2kPY4Za5pyCPdUt9EtNBHlyXB7CcJ45uMhNZM g4QI4OZg5SHtLgMLqcomg9eqYHPQR5kF3DRnCCAEtgODslsgzjIUoYAByRx0++cJiGkUeCNkd1rY 7RZ6mvfgiGMuAJxqPQfXZSIp+RxhUX4tz/h+FIY84M1S0DuACUnpWVFWzMLte6i51ktTWSeJM87E DLWDoB6BSvD/AAbX3KF1dMDExwywgY1f+JtwnaDfrrFTkl7WgE7bDfnlbrHQshgZFF5WMaGtHTC8 OSbWke/FBPbMNv8AZ3WuZrHhmMDBBIP36qsTN0O8o26HnlbhxjwjU3eESUjWGZrcAOHPf7FZvU8D 3yBpLqSSNrdj1B3RCdLY5472iokt7nthXfgDjSS01kNtrJTJb5XBjdR/0CTzHbPRVuoslXTSFssO MHYdCk3e2SWsxSY0tkaHDH8J91tHIr0YSxSSto9GTs6hMXgl26Tw3Wy3Thm3VUn+pLA1zzjGTj+y kBAC3fn6r0nlYxbHnKQYiOYT8RlmTjmlCPWDsgRHYJGRzCCeCDEmPqggCX8Hbki0FpCdgZ2CN8aY HDGCMrPPjLCHcOW9+knTVHJHIeUrSC3OFSPirTPq+EY44W+I9lVG4gZyActz7ZIUzaS2VBNvRV/h M2nEVVIN5icHsFqsLQWgnpssq+F9unt8tzZUtMcsMoic3v3Wq07mBuXODQep2XOk7kdKKqJ1e5je RTCtex0Ra47eifyGMty1wcexTCo8N+Wl2EOxoqN0oqTGBExxzncBUfi+ma+0SkjzNw4fVaNcoYdx qGem6pXEFKauOOlbKxomlZFrJyBlwGfupimpo2k04NGj8OW99DwtaoHN0uZSx5B6HAP6qRwQMFPm RsfTx+G4PYGANc05BGOeU2ezS4Arqo4j7OZjy3dKihxlL7FHHqJToDl4bRJn1QTt7AA09UEgHGnB yEt3IIsFLLcgeqBnD+NVm6yx2m51tbUCSU1BiihjZvvg5GFaSzzBM7pb46gRzOHmiIcCObT/ADLD yIuUNHp8WajPZBUVBDT1lbLGMPqZtcg6ZAA/RMrpQXqvmdBTTRU1K1pJlkyS44OwHQdypESgVZex we0nct5E4UvCWStwcd87rnx7Pa+tGZ2Sw3ymucLZbmJC7PiNjcRo9PfZWniOGporT4tNPqn/ACjV 1KsrRTQu0MDBIejQMqL4kj1WnWP4XA/LKtq9ji3aRjRoOJLrVsfU3BkUe5cGu/J27pzQUNbhravy va8HJ3B3/sro1lPJEJAxjnY323TJkZr7tBSQtAc4/l6BHJypItRUbbNB4ZozQcLUFO5z3uEeouec nck/qnUseXApwwCOJkbPytaGj6JJGXLqRVRONkdybG0jcDZLiGPdLeNygwBMgW9hc0IJfNvdBAxw 1mW5SgzIXZjcjujDcKbKGr2YdlKbuukrQkDDQXOIDRuSdgAmIrl0jbHcngDSHYIx64CTE15I0uwP VKraqluhFRSSiSJ7A5kjeRG+49QmUNW6PMT9n77+q5U0ubOnjb4IdtZADK2GYuqM+aQEEtOOXZVS +X+7TiW209NljXCN9TJuGn1x1U+KG3CItFFG57iXEgeZ59c9VWLlaC0OBoa2OMOyB+Jfj6ZSN8aT 7EFzGRFzH6sNAf3PqpXgeAyV1ZXFudDRED3JyfsAq1FSsNdDR0EWmepcGBrnkgn137LVbTZ4rPbI 6OM6nN8z5ORe/qf86LfxsfKXIw8vJxhx+jkElKHUpTR6o8LoHLORYXFBrMHC7EYIR6cFAB6MBBdH DyhBIB20AFH0KS48ioi/8VWbhmk8a61rInOGWQt3kk9m/ryUlEq8Aj7rIfih8QYG0ctgslSySWZp bVVETsiNv8gPUnr6BVTjP4o3TiQPo6EPoLa7LSxrv3kw/wCTh07Db3VCA+SG/g0j1R+xW0XDtu/C jUynpI4nADcgNG6gKmMPxnnnb1Cs3AN5ZfuCLZVh2qRsQhm7PZ5T/TKK9WFxzUUTMnm6Ec/dv/i8 WbE27R68WVVxZWoqqst4IwJmAEgDnhVS9caPZ4sc1NK2Uuwxjhtj1yp+unkiLngkBpAIwQQe4VTu 0LbhcY/DY+SRxAI09f1Xn30e2K9ja1G6EV/Ecbg2ot1M6eEObloI6Y6jGVL2X46UlQ5jL1an0+dj NSu1tHfSd/oSrZFYxbeE6ukc0GWaB5l99JwF5ibkAAroYk4xObnkpTPWlq4osN60/s67Uk7nb+GH gP8A/k4KlyDuvG4JBBBwRyI5hWuwfEbiXh4CKnrzUUw/2aoeI0e2dx8itlP6YOPw9OE5ICWRuFkt l+N1un0MvVvlpX8jLT/vGfTmPutKtPENo4gpvGtVwgqmgZIY7Dm+7TuE7XoVMlRu0IIm/lyggDHO LfjJUSufS8ON8GLGDWSty93dreg7ndZRWVdTXVT6mqnknnkOXySuJc4+5SDjn/VId0UFiQfNgrpl IOM5QaUAbF8Cr/4Nxr7DI/yTtFRCD/MNnfbB+S3PnsV45s13qLHeqO6UxxLTSh4H8w6t9iMhevLZ cKe72umuFK7XDURiRh7Ef1SY0M7zZaGtgfNOBHI0bSjAPsfUe6i7NarVBH47NE04J0yjGCP+KfX9 8vj0WmXw4IpgZjgEOBBGMf26qsXGkrZL0y4OZEyWgw4tppCQISdwR64JPssWlz6NFOXGrJi8TMgt Fxq3jEcFLK756SvIwztnmV654jiE3CF3Yw510UuCOo0leSBu0bdFuzJA6IkaLqkAacUlXU0NSypp KiSCdpy2SJxaR8wm+OqMckAeg/hRx3U8R089pukniV9KzWyY85mZxv3BI36hBY7wXf3cM8U0Vy5x tfomA6xu2d9t0Faa9kNEXkjI9EWUTjuT6pOd1JQo/ZEPdDI6osjCBhn0W6/A/id8ttqbBMSTTEyw 9mnO3tnKwjuVZuAb1+wuNrbVveWQukEMx6aHbf1wUAeoqieKlhfUz50Za443IOcfqqpaLnFRXiug qIGCokqvDkfEPLhzdTC77j5qZvFayGEU7/M+ZwjjAGQHHOCR6A7qKoqeWC11E7RJJV08bqctk2FU /AOe/L6LGbqWi41RKVrRNZq5mAA6mkbhvIDSdvuvIIBDQPRes6SXVa66Jx80cZa4E5LTozpPfdeT ep9ytbTVkACAGDv1SgPVGRugAsA9kQGyAQzsmAfTKCGM7IJAd8oBFlBMQaSdsnp6IyUl58xHokAG 80sc8Db0K5jmlg7pgehOE+JHcTWWk8Rj3yyQilnkZ/tPAI1/MDKtM5iZBT085xBS6Pw1SXbSPxjB 9d1jnwjulRS11wo2aTBUOha9rs9S4HG/otfjYyO8Ns+hr6OGESMY8ZOrUd8rCXbNF0Mnvlh/Fx1A Ar/wb3SiMANlJBx88NXlvv3Xp+Jz6qJ753ue+OWV7XE7jA2HtuV5icPM73K0h+SZdg6I+qSlAKhC W8ikkpYGyRI3SGnJ3GUAKygiH5sIIA//2Q== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/story/email.gif R0lGODlhDwAMAKIAAP/////MzMzMzMyZmf//zP//mf//Zv//MyH5BAAAAAAALAAAAAAPAAwAAAM3 OLrcGkHIKeKCIGstIxjBlgWDAHikuZWnd7Jv2KofCAj2PEI4ZPO3gUZGCkV6ohEoldyQHNBFAgA7 ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/story/print.gif R0lGODlhCwAPAKIAAP/////MzMyZmcxmZv//zP//mf//Zv//MyH5BAAAAAAALAAAAAALAA8AAAMv KCOsAvDBuCIIGIiwNcwbx12Z2Exo9IhYx6ToyzWuhN3qRdffHeSzxu8FUy12jgQAOw== ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://old.savannahnow.com/images/design/2003/story/talk.gif R0lGODlhDgAPAKIHAP/MzMzMzMyZmcxmZpkzM5kAAP///////yH5BAEAAAcALAAAAAAOAA8AAAMt eLrc/jACQeoQgAVSuu9EFnykZwxlKaDph7UeoRgtISxjIex7tggFW2RILA4TADs= ------=_NextPart_000_06C9_01C8372A.836BE6E0 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://old.savannahnow.com/maxads/selector.js document.write("

");=0A= =0A= document.write(" ");=0A= document.write("

");=0A= =0A= =0A= =0A= ------=_NextPart_000_06C9_01C8372A.836BE6E0--