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  • 1.  Best Practices in Planned Gift Documentation

    Posted 05-21-2019 06:53 AM
    Bob, the CASE Guidelines offer a bit of information here. I might suggest, however, that a great many organizations will "book" expectancies with far less backup than what you currently require. And about a third of my clients do not count these at all given their revocable nature. A separate agreement is not necessary if you have a copy of the page of the will outlining the portion of the estate you are to receive and how that should be used. I would, though, seek an agreement if the will isn't clear on these points. Asking for asset listings can be off-putting. And that is not needed for recording/counting purposes unless what you are to receive is based on a percentage of the estate. A copy of the will (or the portion with your bequest identified) is sufficient for recording revocable instruments per CASE. Absent that, a Contract to Make a Will (a form of gift agreement) should be enough. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, May 21, 2019 at 7:29 AM Bob Doser < 000000402769d054-dmarc-request@listserv.fundsvcs.org> wrote: > Hi All, > > > > I am hoping to find a best practice pertaining to documenting Planned > Gifts namely Bequests. What documents should be provided/requested from > the donor in order to book a bequest and count it in one’s fundraising > totals? > > > > We currently require a gift agreement signed, a copy of the will, and > sometimes a current asset statement (if donor’s testamentary will states a > percentage of such). > > > > Thank you in advance for your replies! > > > > Bob > > > > Bob Doser > > Senior Associate Director of Analytics & Gift Records > > St. Lawrence University > > 315-229-5323 > > http://stlawu.edu/ > > [image: cid:image001.png@01D005AF.2BEA3790] > > >


  • 2.  Re: Best Practices in Planned Gift Documentation

    Posted 05-21-2019 10:23 AM
    As Aaron suggested earlier, I try to get the donor to estimate the amount we are likely to receive and put that in writing. However, before I put anything in the system that will count in official fundraising totals I will ask my prospect development staff to validate the estimate. If I cannot receive a verification or written estimate then I will not count any amount. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, May 21, 2019 at 10:57 AM Bob Doser < 000000402769d054-dmarc-request@listserv.fundsvcs.org> wrote: > Thank you for the replies. Let me clarify one thing. We only ask for > substantiation of an asset when the donor says that St. Lawrence is getting > xx% of an estate. We use this to get a dollar value. > > > > If a donor wanted to give your institution a percentage of an estate what > actions follow? Do you book the expectancy? Gift agreement signed and copy > of will? Substantiation/ How do you get a value? Do you count in financials > and/or fundraising totals? > > > > Thank you again for taking time to answer these questions! > > > > Bob > > > > *From:* Advancement Services Discussion List < > FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Forrest, Aaron > *Sent:* Tuesday, May 21, 2019 11:07 AM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* Re: [FUNDSVCS] Best Practices in Planned Gift Documentation > > > > We primarily use gift agreements only. As John says, will trumps all, and > we need no additional documentation if we have that. Very often, wills are > not clear and we may craft a gift agreement to clarify, for example to > align to our endowment policy. We don’t ask donors for financial statements > to substantiate bequests. I would imagine that would go over like a lead > balloon. If we don’t have a dollar amount, we don’t book. If donor has > percentage, we ask for an estimated dollar amount and document that in the > gift agreement. > > > > Aaron > > > > Aaron Forrest CPA > > Senior Director Gift and Donor Services > > University of Rochester Office of Advancement > > Larry and Cindy Bloch Alumni and Advancement Center > > 300 East River Road > > Rochester NY 14627 > > Office 585.275.2799 / Fax 585-273-4558 > > Email aaron.forrest@rochester.edu > > > > [image: Description: Description: Description: > cid:image001.gif@01C92E92.3629C5E0] > <https://nam01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.rochester.edu%2F&data=02%7C01%7Crdoser%40STLAWU.EDU%7C1be0d586bd8d46ff900408d6ddfe0e68%7Cbb31816d91e742198acbd6c0e715eb0c%7C1%7C0%7C636940480567421464&sdata=j28rhiOUM%2BTJQXqpaIuk2QWcrhM7mZU8HEHzsrjCvrg%3D&reserved=0> > > > P Please consider the environment before printing this email. > > Confidentiality Notice: This message, including attachments may contain > confidential information. Any unauthorized use, disclosure or distribution > is prohibited. > > > > *From:* Advancement Services Discussion List < > FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *John Taylor > *Sent:* Tuesday, May 21, 2019 10:53 AM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* Re: [FUNDSVCS] Best Practices in Planned Gift Documentation > > > > Bob, the CASE Guidelines offer a bit of information here. I might > suggest, however, that a great many organizations will "book" expectancies > with far less backup than what you currently require. And about a third of > my clients do not count these at all given their revocable nature. > > > > A separate agreement is not necessary if you have a copy of the page of > the will outlining the portion of the estate you are to receive and how > that should be used. I would, though, seek an agreement if the will isn't > clear on these points. > > > > Asking for asset listings can be off-putting. And that is not needed for > recording/counting purposes unless what you are to receive is based on a > percentage of the estate. > > > > A copy of the will (or the portion with your bequest identified) is > sufficient for recording revocable instruments per CASE. Absent that, a > Contract to Make a Will (a form of gift agreement) should be enough. > > > > John > > > > John H. Taylor > > Principal, John H. Taylor Consulting > > 2604 Sevier St. > > Durham, NC 27705 > > johntaylorconsulting@gmail.com > > 919.816.5903 (cell/text) > > > > Serving the Advancement Community Since 1987 > > > > > > On Tue, May 21, 2019 at 7:29 AM Bob Doser < > 000000402769d054-dmarc-request@listserv.fundsvcs.org> wrote: > > Hi All, > > > > I am hoping to find a best practice pertaining to documenting Planned > Gifts namely Bequests. What documents should be provided/requested from > the donor in order to book a bequest and count it in one’s fundraising > totals? > > > > We currently require a gift agreement signed, a copy of the will, and > sometimes a current asset statement (if donor’s testamentary will states a > percentage of such). > > > > Thank you in advance for your replies! > > > > Bob > > > > Bob Doser > > Senior Associate Director of Analytics & Gift Records > > St. Lawrence University > > 315-229-5323 > > http://stlawu.edu/ > <https://nam01.safelinks.protection.outlook.com/?url=https%3A%2F%2Furldefense.proofpoint.com%2Fv2%2Furl%3Fu%3Dhttp-3A__stlawu.edu_%26d%3DDwMFaQ%26c%3Dkbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU%26r%3DMraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU%26m%3DR70EFUUNDFLZunvY_YVXFZ14QkeMiXUc0jGRMzELUy8%26s%3D_uIiBj98NbJHtuVV03TCIUJOm_jCzPTq_yJ_4IiWLsM%26e%3D&data=02%7C01%7Crdoser%40STLAWU.EDU%7C1be0d586bd8d46ff900408d6ddfe0e68%7Cbb31816d91e742198acbd6c0e715eb0c%7C1%7C0%7C636940480567421464&sdata=iQJJGgaiHQwRSyEocyIisTXVIEFln6VG3Q4OROy1cI4%3D&reserved=0> > > [image: cid:image001.png@01D005AF.2BEA3790] > > > >


  • 3.  Best Practices in Planned Gift Documentation

    Posted 05-21-2019 01:29 PM
    Hi All, I am hoping to find a best practice pertaining to documenting Planned Gifts namely Bequests. What documents should be provided/requested from the donor in order to book a bequest and count it in one's fundraising totals? We currently require a gift agreement signed, a copy of the will, and sometimes a current asset statement (if donor's testamentary will states a percentage of such). Thank you in advance for your replies! Bob Bob Doser Senior Associate Director of Analytics & Gift Records St. Lawrence University 315-229-5323 http://stlawu.edu/ [cid:image001.png@01D005AF.2BEA3790]


  • 4.  Re: Best Practices in Planned Gift Documentation

    Posted 05-21-2019 02:07 PM
    We primarily use gift agreements only. As John says, will trumps all, and we need no additional documentation if we have that. Very often, wills are not clear and we may craft a gift agreement to clarify, for example to align to our endowment policy. We don’t ask donors for financial statements to substantiate bequests. I would imagine that would go over like a lead balloon. If we don’t have a dollar amount, we don’t book. If donor has percentage, we ask for an estimated dollar amount and document that in the gift agreement. Aaron Aaron Forrest CPA Senior Director Gift and Donor Services University of Rochester Office of Advancement Larry and Cindy Bloch Alumni and Advancement Center 300 East River Road Rochester NY 14627 Office 585.275.2799 / Fax 585-273-4558 Email aaron.forrest@rochester.edu [Description: Description: Description: cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> P Please consider the environment before printing this email. Confidentiality Notice: This message, including attachments may contain confidential information. Any unauthorized use, disclosure or distribution is prohibited. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of John Taylor Sent: Tuesday, May 21, 2019 10:53 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: Re: [FUNDSVCS] Best Practices in Planned Gift Documentation Bob, the CASE Guidelines offer a bit of information here. I might suggest, however, that a great many organizations will "book" expectancies with far less backup than what you currently require. And about a third of my clients do not count these at all given their revocable nature. A separate agreement is not necessary if you have a copy of the page of the will outlining the portion of the estate you are to receive and how that should be used. I would, though, seek an agreement if the will isn't clear on these points. Asking for asset listings can be off-putting. And that is not needed for recording/counting purposes unless what you are to receive is based on a percentage of the estate. A copy of the will (or the portion with your bequest identified) is sufficient for recording revocable instruments per CASE. Absent that, a Contract to Make a Will (a form of gift agreement) should be enough. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com<mailto:johntaylorconsulting@gmail.com> 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, May 21, 2019 at 7:29 AM Bob Doser <000000402769d054-dmarc-request@listserv.fundsvcs.org<mailto:000000402769d054-dmarc-request@listserv.fundsvcs.org>> wrote: Hi All, I am hoping to find a best practice pertaining to documenting Planned Gifts namely Bequests. What documents should be provided/requested from the donor in order to book a bequest and count it in one’s fundraising totals? We currently require a gift agreement signed, a copy of the will, and sometimes a current asset statement (if donor’s testamentary will states a percentage of such). Thank you in advance for your replies! Bob Bob Doser Senior Associate Director of Analytics & Gift Records St. Lawrence University 315-229-5323 http://stlawu.edu/<https://urldefense.proofpoint.com/v2/url?u=http-3A__stlawu.edu_&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=R70EFUUNDFLZunvY_YVXFZ14QkeMiXUc0jGRMzELUy8&s=_uIiBj98NbJHtuVV03TCIUJOm_jCzPTq_yJ_4IiWLsM&e=> [cid:image001.png@01D005AF.2BEA3790]


  • 5.  Re: Best Practices in Planned Gift Documentation

    Posted 05-21-2019 04:56 PM
    Thank you for the replies. Let me clarify one thing. We only ask for substantiation of an asset when the donor says that St. Lawrence is getting xx% of an estate. We use this to get a dollar value. If a donor wanted to give your institution a percentage of an estate what actions follow? Do you book the expectancy? Gift agreement signed and copy of will? Substantiation/ How do you get a value? Do you count in financials and/or fundraising totals? Thank you again for taking time to answer these questions! Bob From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Forrest, Aaron Sent: Tuesday, May 21, 2019 11:07 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: Re: [FUNDSVCS] Best Practices in Planned Gift Documentation We primarily use gift agreements only. As John says, will trumps all, and we need no additional documentation if we have that. Very often, wills are not clear and we may craft a gift agreement to clarify, for example to align to our endowment policy. We don’t ask donors for financial statements to substantiate bequests. I would imagine that would go over like a lead balloon. If we don’t have a dollar amount, we don’t book. If donor has percentage, we ask for an estimated dollar amount and document that in the gift agreement. Aaron Aaron Forrest CPA Senior Director Gift and Donor Services University of Rochester Office of Advancement Larry and Cindy Bloch Alumni and Advancement Center 300 East River Road Rochester NY 14627 Office 585.275.2799 / Fax 585-273-4558 Email aaron.forrest@rochester.edu [Description: Description: Description: cid:image001.gif@01C92E92.3629C5E0] <https://nam01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.rochester.edu%2F&data=02%7C01%7Crdoser%40STLAWU.EDU%7C1be0d586bd8d46ff900408d6ddfe0e68%7Cbb31816d91e742198acbd6c0e715eb0c%7C1%7C0%7C636940480567421464&sdata=j28rhiOUM%2BTJQXqpaIuk2QWcrhM7mZU8HEHzsrjCvrg%3D&reserved=0> P Please consider the environment before printing this email. Confidentiality Notice: This message, including attachments may contain confidential information. Any unauthorized use, disclosure or distribution is prohibited. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of John Taylor Sent: Tuesday, May 21, 2019 10:53 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: Re: [FUNDSVCS] Best Practices in Planned Gift Documentation Bob, the CASE Guidelines offer a bit of information here. I might suggest, however, that a great many organizations will "book" expectancies with far less backup than what you currently require. And about a third of my clients do not count these at all given their revocable nature. A separate agreement is not necessary if you have a copy of the page of the will outlining the portion of the estate you are to receive and how that should be used. I would, though, seek an agreement if the will isn't clear on these points. Asking for asset listings can be off-putting. And that is not needed for recording/counting purposes unless what you are to receive is based on a percentage of the estate. A copy of the will (or the portion with your bequest identified) is sufficient for recording revocable instruments per CASE. Absent that, a Contract to Make a Will (a form of gift agreement) should be enough. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com<mailto:johntaylorconsulting@gmail.com> 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, May 21, 2019 at 7:29 AM Bob Doser <000000402769d054-dmarc-request@listserv.fundsvcs.org<mailto:000000402769d054-dmarc-request@listserv.fundsvcs.org>> wrote: Hi All, I am hoping to find a best practice pertaining to documenting Planned Gifts namely Bequests. What documents should be provided/requested from the donor in order to book a bequest and count it in one’s fundraising totals? We currently require a gift agreement signed, a copy of the will, and sometimes a current asset statement (if donor’s testamentary will states a percentage of such). Thank you in advance for your replies! Bob Bob Doser Senior Associate Director of Analytics & Gift Records St. Lawrence University 315-229-5323 http://stlawu.edu/<https://nam01.safelinks.protection.outlook.com/?url=https%3A%2F%2Furldefense.proofpoint.com%2Fv2%2Furl%3Fu%3Dhttp-3A__stlawu.edu_%26d%3DDwMFaQ%26c%3Dkbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU%26r%3DMraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU%26m%3DR70EFUUNDFLZunvY_YVXFZ14QkeMiXUc0jGRMzELUy8%26s%3D_uIiBj98NbJHtuVV03TCIUJOm_jCzPTq_yJ_4IiWLsM%26e%3D&data=02%7C01%7Crdoser%40STLAWU.EDU%7C1be0d586bd8d46ff900408d6ddfe0e68%7Cbb31816d91e742198acbd6c0e715eb0c%7C1%7C0%7C636940480567421464&sdata=iQJJGgaiHQwRSyEocyIisTXVIEFln6VG3Q4OROy1cI4%3D&reserved=0> [cid:image001.png@01D005AF.2BEA3790]


  • 6.  Re: Best Practices in Planned Gift Documentation

    Posted 05-21-2019 05:18 PM
    If the donor provides a percentage, we ask the gift officer to get an estimated dollar amount. We use that in gift agreement and yes book. Aaron Aaron Forrest CPA Senior Director Gift and Donor Services University of Rochester Office of Advancement Larry and Cindy Bloch Alumni and Advancement Center 300 East River Road Rochester NY 14627 Office 585.275.2799 / Fax 585-273-4558 Email aaron.forrest@rochester.edu [Description: Description: Description: cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> P Please consider the environment before printing this email. Confidentiality Notice: This message, including attachments may contain confidential information. Any unauthorized use, disclosure or distribution is prohibited. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Bob Doser Sent: Tuesday, May 21, 2019 1:56 PM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: Re: [FUNDSVCS] Best Practices in Planned Gift Documentation Thank you for the replies. Let me clarify one thing. We only ask for substantiation of an asset when the donor says that St. Lawrence is getting xx% of an estate. We use this to get a dollar value. If a donor wanted to give your institution a percentage of an estate what actions follow? Do you book the expectancy? Gift agreement signed and copy of will? Substantiation/ How do you get a value? Do you count in financials and/or fundraising totals? Thank you again for taking time to answer these questions! Bob From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG>> On Behalf Of Forrest, Aaron Sent: Tuesday, May 21, 2019 11:07 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG> Subject: Re: [FUNDSVCS] Best Practices in Planned Gift Documentation We primarily use gift agreements only. As John says, will trumps all, and we need no additional documentation if we have that. Very often, wills are not clear and we may craft a gift agreement to clarify, for example to align to our endowment policy. We don’t ask donors for financial statements to substantiate bequests. I would imagine that would go over like a lead balloon. If we don’t have a dollar amount, we don’t book. If donor has percentage, we ask for an estimated dollar amount and document that in the gift agreement. Aaron Aaron Forrest CPA Senior Director Gift and Donor Services University of Rochester Office of Advancement Larry and Cindy Bloch Alumni and Advancement Center 300 East River Road Rochester NY 14627 Office 585.275.2799 / Fax 585-273-4558 Email aaron.forrest@rochester.edu<mailto:aaron.forrest@rochester.edu> [Description: Description: Description: cid:image001.gif@01C92E92.3629C5E0] <https://urldefense.proofpoint.com/v2/url?u=https-3A__nam01.safelinks.protection.outlook.com_-3Furl-3Dhttp-253A-252F-252Fwww.rochester.edu-252F-26data-3D02-257C01-257Crdoser-2540STLAWU.EDU-257C1be0d586bd8d46ff900408d6ddfe0e68-257Cbb31816d91e742198acbd6c0e715eb0c-257C1-257C0-257C636940480567421464-26sdata-3Dj28rhiOUM-252BTJQXqpaIuk2QWcrhM7mZU8HEHzsrjCvrg-253D-26reserved-3D0&d=DwMGaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=l427n4_x0R2H4gcULeYiPj7PKhdz9FZNnEPng-_YxVA&s=8leIVa6bFhHegKb1Q0jyM2DlNVJHw9c299cRGK30A1A&e=> P Please consider the environment before printing this email. Confidentiality Notice: This message, including attachments may contain confidential information. Any unauthorized use, disclosure or distribution is prohibited. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG>> On Behalf Of John Taylor Sent: Tuesday, May 21, 2019 10:53 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG<mailto:FUNDSVCS@LISTSERV.FUNDSVCS.ORG> Subject: Re: [FUNDSVCS] Best Practices in Planned Gift Documentation Bob, the CASE Guidelines offer a bit of information here. I might suggest, however, that a great many organizations will "book" expectancies with far less backup than what you currently require. And about a third of my clients do not count these at all given their revocable nature. A separate agreement is not necessary if you have a copy of the page of the will outlining the portion of the estate you are to receive and how that should be used. I would, though, seek an agreement if the will isn't clear on these points. Asking for asset listings can be off-putting. And that is not needed for recording/counting purposes unless what you are to receive is based on a percentage of the estate. A copy of the will (or the portion with your bequest identified) is sufficient for recording revocable instruments per CASE. Absent that, a Contract to Make a Will (a form of gift agreement) should be enough. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com<mailto:johntaylorconsulting@gmail.com> 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Tue, May 21, 2019 at 7:29 AM Bob Doser <000000402769d054-dmarc-request@listserv.fundsvcs.org<mailto:000000402769d054-dmarc-request@listserv.fundsvcs.org>> wrote: Hi All, I am hoping to find a best practice pertaining to documenting Planned Gifts namely Bequests. What documents should be provided/requested from the donor in order to book a bequest and count it in one’s fundraising totals? We currently require a gift agreement signed, a copy of the will, and sometimes a current asset statement (if donor’s testamentary will states a percentage of such). Thank you in advance for your replies! Bob Bob Doser Senior Associate Director of Analytics & Gift Records St. Lawrence University 315-229-5323 http://stlawu.edu/<https://urldefense.proofpoint.com/v2/url?u=https-3A__nam01.safelinks.protection.outlook.com_-3Furl-3Dhttps-253A-252F-252Furldefense.proofpoint.com-252Fv2-252Furl-253Fu-253Dhttp-2D3A-5F-5Fstlawu.edu-5F-2526d-253DDwMFaQ-2526c-253Dkbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU-2526r-253DMraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU-2526m-253DR70EFUUNDFLZunvY-5FYVXFZ14QkeMiXUc0jGRMzELUy8-2526s-253D-5FuIiBj98NbJHtuVV03TCIUJOm-5FjCzPTq-5FyJ-5F4IiWLsM-2526e-253D-26data-3D02-257C01-257Crdoser-2540STLAWU.EDU-257C1be0d586bd8d46ff900408d6ddfe0e68-257Cbb31816d91e742198acbd6c0e715eb0c-257C1-257C0-257C636940480567421464-26sdata-3DiQJJGgaiHQwRSyEocyIisTXVIEFln6VG3Q4OROy1cI4-253D-26reserved-3D0&d=DwMGaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=l427n4_x0R2H4gcULeYiPj7PKhdz9FZNnEPng-_YxVA&s=ojImqyFQV3HBJ9-ALSIplPaawC9qylw0HD0QYpW8WD4&e=> [cid:image001.png@01D005AF.2BEA3790]