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Item C29 C29 BOARD OF COUNTY COMMISSIONERS COUNTY of MONROE �� i Mayor Holly Merrill Raschein,District 5 The Florida Keys Mayor Pro Tern James K.Scholl,District 3 Craig Cates,District 1 Michelle Lincoln,District 2 ' David Rice,District 4 Board of County Commissioners Meeting July 17, 2024 Agenda Item Number: C29 2023-2648 BULK ITEM: Yes DEPARTMENT: Fire Rescue TIME APPROXIMATE: STAFF CONTACT: James K. Callahan, Fire Chief AGENDA ITEM WORDING: Acceptance of the Monroe County Length of Service Award Plan (LOSAP)Actuarial Valuation Report for Plan Year 2024 and $0 transfer of funds for Plan Year 2024 into the LOSAP Trust Fund. ITEM BACKGROUND: The Actuarial Valuation Report was prepared and completed by Steve Toepke, FSA, EA, FCA, on behalf of Gallagher Benefit Services, Inc. (Gallagher) for the Monroe County Length of Service Award Plan(LOSAP) for Volunteer Firefighter and Emergency Medical Services Volunteers (Plan). In compliance with GASB Statement No. 73 and Part VII, Chapter 112, Florida Statutes (Actuarial Soundness of Retirement Systems), this report includes the state of Florida funding results for the January 1, 2024 plan year and accounting results and required supplemental information for the fiscal year ending September 30, 2024. According to Gallagher, the LOSAP Trust fund has sufficient assets allocated to the Plan to support the anticipated beneficiaries of the Plan. As a result, there is no contribution required to the Plan for 2024. Based on Gallagher's findings, $0.00 will be transferred into the LOSAP Trust Fund for Plan Year 2024. PREVIOUS RELEVANT BOCC ACTION: On June 9, 1999, the Board of County Commission adopted Ordinance No. 026-1999,providing for the creation of a Length of Service Award Plan (LOSAP),providing benefits to eligible volunteer firefighters and emergency medical services volunteers. INSURANCE REQUIRED: No CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATION: Approval 1473 DOCUMENTATION: Ord 026-1999 LOSAP ordinanance.pdf 2024 LOSAP Actuarial Valuation.pdf FINANCIAL IMPACT: Effective Date: 07/17/2024 Expiration Date: N/A Total Dollar Value of Contract: N/A Total Cost to County: N/A Current Year Portion: N/A Budgeted: N/A Source of Funds: N/A CPI: N/A Indirect Costs: N/A Estimated Ongoing Costs Not Included in the above dollar amounts: N/A Revenue Producing: N/A If yes, amount: N/A Grant: N/A County Match: N/A Insurance Required: N/A 1474 LO d 026 ORDINANCE NO. - 1999 AN ORDINANCE PROVIDING FOR THE CREATION OF A LENGTH OF SERVICE AWARD PLAN PROVIDING BENEFITS TO ELIGIBLE VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES VOLUNTEERS: PROVIDING FOR SEVERABILITY: PROVIDING FOR REPEAL OF ORDINANCES INCONSISTENT HEREWITH: PROVIDING FOR INCLUSION IN THE CODE OF ORDINANCES; PROVIDING FOR AN EFFECTIVE DATE. BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA: Section 1. Definitions. (a) "Benefit Commencement Date" means the first day of the month coincident with or next following a Participant's attainment of his or her Normal Retirement Age, or, if earlier, the first day of the month following the Participant's death or disability. (b) "Board" means the Monroe County Board of County Commissioners. (c) "County" means Monroe County, Florida. (d) "Disability" means a disability which entitles an individual to disability benefits payable by Social Security. (e) "Effective Date" means January 1, 1999. (f) "Eligibility Date" means January 1 of each year. (g) "Emergency Medical Services ("EMS") Volunteer" means any person whose name is carried on the active Volunteer membership roll of a non-profit corporation, created to provide emergency medical services, that has contracted with the Monroe County Board of County Commissioners, or with a County fire department, or with an MSTU created by the. Board under §125.01(1), to provide emergency medical services which has not elected out of participation in this Plan. (h) "Length of Service Awards Program" ("LOSAP") or (Plan") shall mean the length of service award plan as herein set forth, as it may be amended from time to time. (i) "Normal Retirement Age" means the date a Participant attains age 60. cfl ti d (j) "Participant" means any Volunteer Firefighter or EMS Volunteer who is covered by this Plan as provided in Section 3. (k) "Plan Administrator" means the Board or such other person or entity as shall be from time to time designated by the Board to administer this Plan. - (1) "Plan Year" means the 12-month period ending on December 31, 1999 and each 12-month period ending on December 31 thereafter. (m) "Volunteer Firefighter" means: (i) any person whose name is carried on the active Volunteer membership roll of a nonprofit corporation, created for fire fighting purposes, that has contracted with the Monroe County Board of County Commissioners or a County fire department, or with a municipal service taxing or benefit unit ("MSTU") created by the Board under §125.01(1) to extinguish fires, to protect life, and to protect property which has not elected out of participation in this Plan; or (ii) whose name is carried on the active volunteer membership roll of the Monroe County Fire Department or a fire control MSTU created by the Monroe County Board of County Commissioners under §125.01(1), Florida Statutes. (n) "Year of Service" means: (i) For purposes of the Plan other than benefit accrual, each year of volunteer service for which the business records of the nonprofit corporation or MSTU created by the Board, show, to the satisfaction of the County Fire Rescue Coordinator, the Participant: (A) was enrolled as a member of the nonprofit corporation or MSTU; and (B) was eligible for and received reimbursement of expenses for nine or more months of the year. (ii) A Participant will be credited with Years of Service for purposes of benefit accrual under the Plan as follows: (A) A Year of Service will be credited for each Plan Year in which a Volunteer meets the requirements set forth in subsection (i)(A) and (B) above. (B) Each year during the annual budget process, the Board may consider crediting each Participant with an additional Year of Service for service accrued prior to the Effective Date of the Plan. The total number of Years of Service that may be credited for service accrued prior to the Effective Date of the Plan shall not 2 ti ti d exceed the actual number of Years of Service actually earned by each Participant prior to the Effective Date of the Plan. (iii) For all purposes of the Plan, in the event that a non-vested Participant fails to accrue a Year of Service during any three consecutive Plan Years, the Participant shall incur a "break-in-service", and any Years of Service earned by the Participant prior to the break in service, shall be disregarded for purposes of the Plan. In addition, in the event that any Participant ceases to be carried on an active membership roll as a Volunteer Firefighter or EMS Volunteer and later returns to an active membership roll, only Years of Service earned after the Participant's return to the active membership roll shall be counted for purposes of the Plan. (iv) Notwithstanding anything to the contrary, no Years of Service shall be earned for any year of volunteer service after the Participant has attained age sixty (60). Section 2. Name and Purpose of the Plan (a) A length of service award program is hereby established in accordance with the terms hereof and shall be known as the "Monroe County, Florida Volunteer Firefighter and Emergency Medical Services Length of Service Award Plan". (b) This Plan is intended to meet the requirements of Section 457(e)(11) of the Internal Revenue Code of 1986, as amended ("Code"). Section 3. Administration (a) The Plan Administrator shall have complete control and discretion to manage the operation and administration of the Plan. Not in limitation, but in amplification of the foregoing, the Plan Administrator shall have the following powers: (i) To determine all questions relating to the eligibility of Volunteer Firefighters and EMS Volunteers to participate or continue to participate; (ii) To maintain all records and books of account necessary for the administration of the Plan; (iii) To interpret the provisions of the Plan and to make and to publish such interpretive or procedural rules as are not inconsistent with the Plan and applicable law; (iv) To compute, certify and arrange for the payment of benefits to which any Participant or beneficiary is entitled; 00 I- (v) To process claims for benefits under the Plan by Participants or beneficiaries; (vi) To engage consultants, attorneys, accountants, specialists, and other persons it deems necessary and desirable to assist the Plan Administrator in carrying out its duties under this Plan; and (vii) To develop and maintain such instruments as may be deemed necessary from time to time by the Plan Administrator to facilitate payment of benefits under the Plan. (b) The Plan shall be administered in accordance with the requirements of Chapter 112, Part VI I, Florida Statutes. (c) Except to the extent otherwise required by law, the Plan Administrator shall have the full authority and discretion to act, and the Plan Administrator's actions shall be binding and conclusive on all parties. (d) A Participant or a beneficiary ("Claimant") may file with the Plan Administrator a written claim for benefits, if the Participant or beneficiary determines the distribution procedures of the Plan have not provided him his proper benefit from the Plan. The Plan Administrator must render a decision on the claim within a reasonable period of time of the Claimant's written claim for benefits. The Plan Administrator must provide adequate notice in writing to the Claimant whose claim for benefits under the Plan the Plan Administrator has denied. The Plan Administrator's notice to the Claimant must set forth: (i) The specific reason for the denial; (ii) Specific references to pertinent Plan provisions on which the Plan Administrator based its denial; (iii) A description of any additional material and information needed for the Claimant to perfect his claim and an explanation of why the material or information is needed; and (iv) That any appeal the Claimant wishes to make of the adverse determination must be in writing to the Plan Administrator within sixty (60) days after receipt of the Plan Administrator's notice of denial of benefits. The Plan Administrator's notice must further advise the Claimant that his failure to appeal the action to the Plan Administrator in writing will render the Plan Administrator's determination final, binding and conclusive. The Plan Administrator's notice of denial of benefits must identify the name and address of the Plan Administrator to whom the Claimant may forward his appeal. 4 ti d If the Claimant should appeal to the Plan Administrator, he, or his duly authorized representative, may submit, in writing, whatever issues and comments he, or his duly authorized representative, feels are pertinent. The Claimant, or his duly authorized representative, may review pertinent Plan documents. The Plan Administrator will re-examine all facts related to_ the appeal and make a final determination as to whether the denial of benefits is justified under the circumstances. The Plan Administrator must advise the Claimant of its decision within a reasonable period of time of the Claimant's written request for review. Section 4. Eliciibility. (a) The Plan Administrator shall, in its sole discretion, determine those Volunteer Firefighters and EMS Volunteers ('Volunteers") eligible to participate in the Plan. Volunteer Firefighters and EMS Volunteers shall enter the Plan as Participants on the Eligibility Date concurring with or immediately following the determination of their eligibility by the Plan Administrator. Any Volunteer who was age 60 or older on January 1, 1999 shall not be eligible to participate in this Plan. In addition, any Volunteers who are age 60 or older at the time they commence volunteer service, or who commence service at a time that will not permit them to earn ten Years of Service by their Normal Retirement Age shall not be eligible to participate in this Plan. If, as of any Eligibility Date, an otherwise eligible person shall be determined to be unable to earn ten Years of Service prior to age 60, that person shall be ineligible for any future participation in the Plan. (b) The initial number of number of Volunteers who may participate in the Plan for Plan Years for each volunteer fire/rescue department under contract with the County are: Volunteer Number of Department Volunteers Stock Island 12 Big Coppitt 16 Sugarloaf 18 Big Pine 26 Marathon 36 Conch Key 18 Layton 16 Tavernier 28 Key Largo, Fire 36 Key Largo, Ambulance 25 (c) The Board may, in its discretion increase or decrease the number of volunteers eligible to participate in the Plan for any Plan Year. 5 0 co Section 5. Contributions and Benefits (a) For each Plan Year, the Board shall appropriate funds from the budgets of the various volunteer fire/rescue MSTU's, such funds to be applied as a contribution to the LOSAP trust account in an amount as determined by the Plan Administrator as is necessary-to fund the accrued or prospective benefits for Participants on an actuarially sound basis and in accordance with Part VII of Chapter 112, Florida Statutes. The amount of the annual contribution will be calculated by the Plan Administrator and presented to the Board for approval or modification during the annual budget adoption process. (b) Upon attainment of Normal Retirement,Age, a Participant shall be fully vested in his Plan benefit determined pursuant to the following schedule: Benefit Schedule YEARS MONTHLY ANNUAL SERVICE BENEFIT BENEFIT 25 $375 $4500 24 360 4320 '23 345 4140 22 330 3960 21 315 3780 20 300 3600 1P 285 3420 18 270 3240 17 255 3060 16 240 2880 15 225 2700 14 210 2520 13 195 2340 12 180 2160 11 165 1980 10 150 1800 (i) The benefit schedule may be increased for cost of living adjustments in future years if the Board deems it desirable. (ii) Notwithstanding anything to the contrary, in no event shall any Participant accrue a benefit in excess of $3,000 for any Year of Service. (c) Upon completion of ten Years of Service, a Participant shall be vested in a benefit under this Plan in the amount set forth in (b) above, payable upon the Participant's Benefit Commencement Date. 6 oo d (d) A Participant who does not have ten Years of Service as of his Normal Retirement Age shall not be entitled to any benefit under this Plan. Section 6. Form and Payment of Benefits. (a) Timing of Payment. (i) The distribution of a Participant's benefit as determined in Section 5 shall be paid in the manner described in paragraph (b) of this Section 6 and shall commence on the Participant's Benefit Commencement Date, subject to the Participant's (or beneficiary's) proper completion of benefit application forms available from the Plan Administrator. Payment of benefits shall commence on the Participant's Benefit Commencement Date notwithstanding that the Participant remains on an active membership roll as a Volunteer Firefighter or EMS Volunteer. A Participant (or beneficiary) must apply for benefits and complete the necessary benefit application forms within sixty months of his Normal Retirement Age or all benefits otherwise payable to the Participant under the Plan will be forfeited. (ii) Notwithstanding the foregoing, upon a Participant's death, his benefit will be paid to the beneficiary designated in accordance with Paragraph (d) of this Section 6. (b) Form of Payment. Except as otherwise provided herein, benefit payments are payable monthly for a period of ten years. (c) Vesting. (i). to order to be eligible to receive any benefit payments under this Plan, a Participant must: (A) be credited with ten Years of Service prior to attainment of Normal Retirement Age; (B) for Volunteer Firefighters, have met all requirements as defined by the County necessary to attain the rank of Structural Firefighter, Non-Structural Firefighter and/or Emergency Vehicle Driver-Operator prior to being credited with ten Years of Service, and (C) for EMS Volunteers, have met all requirements as defined by the State of Florida necessary to drive an emergency medical care and transportation vehicle (ambulance) and/or attain certification as an Emergency Medical Technician or Paramedic prior to being credited with ten Years of Service. 7 N CO d' (d) Payment to Beneficiary. (i) If a vested Participant dies or becomes disabled prior to attaining his Normal Retirement Age, he or his beneficiary will be entitled to receive the present value of the benefits accrued as of the date of such death or disability. Benefits accrued will be determined by the number of the Participant's Years of Service as of the date of such death or disability. Benefits may be paid, at the Plan Administrator's discretion, either in monthly payments over the period of ten years or in a lump sum payment. (ii) If the Participant dies after payments have commenced but before he has received all of his benefits under the Plan, all unpaid amounts shall continue to be paid to his beneficiary or beneficiaries for the portion of the installment period remaining after the Participant's death. (iii) At anytime and from time to time, each Participant shall have the right to designate a beneficiary to receive his death benefit and to revoke such designation. Each designation or revocation shall be evidenced by written instrument filed with the Plan Administrator, signed by the Participant and bearing the signature of a witness to his signature. In the event that a Participant has not designated a beneficiary or beneficiaries, or if for any reason such designation shall be legally ineffective, or if such beneficiary or beneficiaries shall predecease the Participant, then the personal representative of the estate of such Participant shall be deemed to be the beneficiary designated to receive such death benefit, or if no personal representative is appointed for the estate of such Participant, then his next of kin under the statute of descent and distribution of the state of such Participant's domicile at the date of his death shall be deemed to be the beneficiary or beneficiaries to receive such death benefit. (e) Calculation of Lump Sum Payment and Present Value of Benefits. Whenever the Plan provides for the payment of a benefit in the form of a lump sum or refers to the present value of an accrued benefit, the value of the lump sum benefit or present value of the benefit shall mean the present value of future benefit payments discounted at an annual interest rate to be determined as follows: For each Plan Year, the interest rate for that year shall be equal to the yield shown in The Wall Street Journal for the last business day of the preceding calendar year in the "Yield Comparisons" table for Treasury 10+ years rounded up to the next whole percentage. The Plan Administrator shall have the discretion to set calculation procedures and approximations to be used in determining lump sum and present values. 8 M co d' Section 7. Trust Account and Administration. (a) The Board shall establish a trust account with the County Clerk of the Circuit Court for the deposit of LOSAP contributions that are appropriated by the Board. Other than the establishment of the trust account, the Clerk shall have no further administrative duties or obligations with respect to the Plan. (b) The assets in the Plan trust account shall be used to pay all expenses of the administration of the Plan, including compensation of a trustee appointed by the Board, if any, the compensation of any investment manager, the expense incurred by the Plan Administrator in discharging its duties, and any interest that may be payable on money borrowed by a trustee for the purpose of the Plan. In the alternative, the County may pay the expenses of the Plan. Any such payment shall not be deemed a contribution to the Plan. (c) The Plan trust account shall be invested in accordance with the provisions of Section 125.31, Florida Statutes. Section 8. Plan Amendment and Termination Provisions. (a) Amendment and Termination. The Plan may be amended at any time, or from time to time, by the Board, and the Plan may be terminated completely or with respect to any individually contracted volunteer fire department or emergency medical services contractor, at any time by the Board. (b) Effect of Termination. (i) Upon termination, those Participants or beneficiaries who began receiving payments prior to the Plan's termination date will receive a single lump sum benefit equivalent to the present value of the benefits remaining to be paid to the Participant. (ii) Those Participants who have been credited with ten Years of Service but have not attained their Normal Retirement Age prior to the termination will receive a pro-rata share of the remaining Plan assets (less any remaining administrative costs). The pro-rata share will be based upon the lump sum value of the Participant's benefit under the Plan as of the date of Plan termination. (iii) In the case of the termination of an individual department's participation in the Plan, those vested Participants with ten Years of Service as of the date of termination of participation will receive a benefit equivalent to the present value of their accrued benefit determined under Section 5 of the Plan as of the termination date. The Board may, in its discretion, pay benefits in the form of a single lump sum or in installment payments annually over the ten year period beginning on the next fiscal year after the date of such termination. No other liabilities of any sort shall be recognized or payable by the Plan. 9 dq 00 (iv) No other benefits shall be paid to Participants, whether vested or not on the date of the Plan termination, and no Participant has any right to any present or future benefit payment from the Plan after the Plan is terminated by the Board. _ Section 9. Miscellaneous. (a) Payments to Minors and Incompetents. If any person entitled to a payment under the Plan is deemed by the Plan Administrator to be incapable of personally receiving and giving a valid receipt for such payment, then, unless and until claim therefor shall have been made by a duly appointed guardian or other legal representative of such person, the Plan Administrator may provide for such payment or any part thereof to be made to any other person or institution that is contributing toward or providing for the care and maintenance of such person. Any such payment shall be a payment for the account of such person and a complete discharge of any liability of the Board and the Plan therefor. (b) No Interest in Assets. (i) Nothing contained in the Plan shall be deemed to give any Participant any equity or other interest in the assets, business or affairs of the Board or Monroe County. (ii) Nothing contained in the Plan shall constitute a guaranty by the Board that the assets of Monroe County will be sufficient to pay any amount hereunder. No Participant or beneficiary shall have any right to receive a distribution under the Plan except in accordance with the terms of the Plan. (c) Non-Alienation of Benefits. No interest of any person or entity in, or right to receive a distribution under, the Plan, shall be subject in any manner to sale, transfer, assignment, pledge, attachment, garnishment, or other alienation or encumbrance of any kind; nor may such interest or right to receive a distribution be taken, either voluntarily or involuntarily, for the satisfaction of the debts of, or other obligations or claims against, such person or entity, including claims for alimony, support, separate maintenance and claims in bankruptcy proceedings. (d) General Provisions. (i) If any section, subsection, sentence, clause or provision of this Ordinance is held invalid, the remainder of this Ordinance shall not be affected by such invalidity. (ii) All Ordinances or parts of Ordinances in conflict with this Ordinance are hereby repealed to the extent of said conflict. 1 LO 00 (iii) The provisions of this Ordinance shall be included and incorporated in the Code of Ordinances of the County of Monroe, Florida, as an addition to amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the Code. (iv) This Ordinance must be filed in the Office of the Secretary of State, State of Florida, but will not take effect until 90 days from the date of adoption by this Board. (v) This Plan shall be administered, construed and enforced according to the laws of the State of Florida. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida at a regular meeting of said Board held on the 9th day of June , 1999. Mayor Wilhelmina Harvey yes Mayor Pro Tern Shirley Freeman yes Commissioner George Neugent �g Commissioner Nora Williams ommissioner Mary Kay Reich yes BOARD OF COUNTY COMMISSIONERS a- ANNY L. 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`saeaA ueld and;noesuoo aaay; Aue 6ulanp eoimeS jo aeeA a anaooe o;sllej;uedlol}aed Pa;san-uou e;ey;;uana ay;ul -aeeA ay;jo sy;uow aaow ao eulu aol sesuedxe jo;uewesanqualaa panlaoaa pue aol alciftle seen s Pue 'f11SIN ao uol;eaodioo;lIoaduou ay;jo aagwew a se palloaua V :senn;uedloped ay;j1 lenaooe;lIaueq jo aeeA a anaooe lllM;uedloped a `eolnaas aaa;unlon 10 ae9A y3e3 aalnuas 10 JeGA suoisinad veld jo i(aewwnS £� ;!q!4X3 sjee;union S831JUGS IeaipGW AaueBjew3 pue j9p4Bij9ji=j j99jun10n.101 Mid p-JL'MV WMAJOS 10 4RBuG-1 Ajunoo ooluow 1515 � IIIIIIII 1516 sz II'MAJOSW :;�gblj1l111V v,",tl'IE^Jaq6uJjIuE:) nJmµpjvu ip'�!'!Oz epljol=l `eojuow jo f4unoo -elq!B116au sl Nsij uol}ngla}uoo `Aollod sly}sule}ulewa aosuods ay} allyM 'Aollod 6ulpunj s,ueld ay}uo paseq.aeaA yoea uol;ngl.a}uoo 6ulpunj lepen;oe ay}saingl.a;uoo aosuods ueld ayl ueld ayj punj ay;6ullllMun ao elgeun eq IIIM aosuods ueld ay}}ey}—Nsij uol}ngla}uoo 'esaan aoln pue `penaooe 6ulaq aae s;ljaueq aaowa se Al6ulpa000e eseaaoul IIIM s}soo ueld uay}pa}oedxe uey}aa6uol}uew Aoldwaa ul A81S ao a96uol anll eldoed 11 -selea uol;eulwjel/luewaaal}aa pue `f(;lle}aowa ul s}uawaanoidwal a.an}nj pue sa;ea Al!le:powa apnloul suol;dwansse olydea6owaap A9>j suol}e}oadxa uaoaj;uaaa}}IP eq IIIM aoualaadxa olydei6owaap}ey}—Asia oly ea owaap/ }lna uo! •(•ole `yseo `ewaooul pexll `salpbe `•6•9) s91.ao69}eo}uawa}sanul}ua.aa}}lp 6wowae s}asse ueld jo uol;eoolle ay}pue `slesse pue saI}Illgell ueld jo uol}einp ay} `Juana OIWOUooa ayj jo einjeu ay}se yons `sio}oel jo.aagwanu a uo puedep IIIM ueld ay}uo}oedwal ayl •lanai 6ulpunj s,ueld ay}o}sa6ueyo ul jlnsei pinoo s}uana yons Aue `saI}Illgell ueld wao.aj(suin}uMop jeNjewa jo sa6ueyo a}ea;saaaJul "6-9) s}uana OIWOUooa of Alivaaa}}lp joeaa;ey}s}uawa;sanul ul play aae s}asse ueld;ey;}ua;xe ay}of sainseewa}asse uey}Alaaanas SS9I ao aaowa saanseewa Al!llgell loajje Aewa sioloel olwaouooe 6ul}}lys}ey}—Nsli yolewaslua }Illgellnessy ,sallIllgell 8S` E) ay}}oa}}e IIIM aeeA of aeeA waoaj selea puoq ledlolunwa ul sa6ueyo -pa6ueyo sl uol}dwansse uin;aa;uawa}sanul ay}jl a6ueyo IIIM sallIllgell 6ulpund -spuoq pelea aay6ly ao eyiyy y}lM xapul puo8 ledlolunw OE)aeeA-pZ a uo paseq aae saI}Illgell 8S` E) elI4M `spuoq a}e.aod.aoo Al!lenb y6ly uo paseq aae u.anja.a}uawa;sanul pa}oedxe ay; 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