executive officer payroll limitation by state gl

0 Stockrooms and other areas inaccessible to insured's clients. Payment or Allowance for Hand or Power Tools Provided by Employees. Payroll of Mobile Equipment Operators and Their Helpers. Territorial differentials apply to casual labor and uninsured subcontractors performing commercial work. 0000009662 00000 n For example, if a metal erection contractor employs a crane operator, the payroll of the crane operator will be included in the appropriate "Metal Erection classification assigned to the insured's business.Equipment Rented from OthersMobile Equipment with Operators. If an employee is hired primarily to operate the aircraft, and has other duties directly related to the insured's business, the payroll for the non-flying duties will be included in payroll, unless they qualify for one of the other exclusions (clerical, outside sales, and drivers). The insured should be informed of these items so that they can establish an appropriate record.Important points to remember: Non-working employees that attend an event, whether on a complimentary pass, free ticket or paid admission, should be counted, and, Guidance is provided in the notes to "Theaters - drive-in" classification for determining the admissions number. The TRIPRA 2019 Endorsement (WC 00 04 22 C) is mandatory for all policies effective on or after January 1, 2021. Minimum and maximum amounts will change each policy year. Circular Letter #2372 - Revisions to Manual Rules Related to the COVID-19 Pandemic dated 7/17/2020. These rewards are not bonuses, although they may be treated as such by insureds - bonuses are included in payroll. Find a career with meaning today! These payments are included in payroll as they have been earned by the employee. Air shafts, elevator shafts, stairways, and the area of mezzanine floors (excluding the area of the mezzanine floor opening). It is subject to change Oct. 1 each year. Construction Classification Premium Adjustment Program (MCCPAP), Electronic Submission Testing Requirements, Experience Rating, ARAP and Merit Rating Calculator, Workers' Compensation Classification Request Form, Residual Market Premium Algorithm / Calculator, Voluntary Market Premium Algorithm / Calculator, Pool Procedures - New Applications Submitted by Hard Copy, Pool Procedures - New Applications Submitted through OAR, Enhancement to the Class Code Lookup Tool, Advisory on the Massachusetts Independent Contractor Law issued May 1, 2008, The Workers' Compensation Rating and Inspection Bureau of Massachusetts. State Class Code Description Loss Cost Eff Date; NY: 8809: EXECUTIVE OFFICERS NOC-NOT FOREMAN, WORKERS OR SALESPERSONS: TX: 8809: Executive Officers NOC--Performing Clerical or Outside Salespersons Duties Only: Cross Reference. 0000024580 00000 n See https://www.NCCI.com. It is important to point out here that the basis of premium is gross sales - not taxable sales or net sales. Each of these items is addressed here.The following items. Total Sales of Consigned Goods and Warehouse Receipts. 0000046744 00000 n 0000012908 00000 n 0000006060 00000 n Search more than 3,000 jobs in the charity sector. The deduction is generally a result of continued patronage by the customer or due to the large quantity being purchased. If the insured collects $100 from the customer two years later, this revenue will be included in gross sales when collected. The payroll of these individuals is to be assigned to the appropriate classification(s), the same as for any other employee. The WCRIBMA is pleased to announce enhancements to the Class Code Lookup tool. The amount paid includes money and benefits your workers have received. Rental Receipts for Products Liability Coverage Only. For sole proprietors and partners in all industries, the minimum payroll is $50,500 per year. Shoe Sales (sold to other retailers) $2,000,000 ($20 per pair) Since a sale is transacted when the buyer and seller agree to terms, the finance charges are not a part of the product sale and may be excluded from gross sales when properly shown in the insured's records. $36,400 : AZ . 1945. Weekly minimum of $995 and maximum of $2,500 as of 4-1-2018. Sellers provide cash discounts to collect accounts receivable more quickly and to improve their cash flow. 0000010259 00000 n . Circular Letter #2378 - Revisions to Manual Rules Related to the COVID-19 Pandemic - Extension of Expiration Date dated 12/22/2020. (a) Goods or products made or sold by you in the territory described in a. above; or XiB0 pI This gain or loss does not affect the auditable gross sales. If the actual payroll records cannot be obtained, then 1/3 of the total amount paid for the hire of the mobile equipment is used as wages. The gross sales of merchandise sold by consignment auction barns or consignment shops are included in the basis of premium. This procedure is supported by the following example: If the total amount of overtime pay is included in overtime, the base pay plus the premium pay, onlythe premium pay will be excluded. To help premium auditors and reviewers in their day-to-day work, PAAS offers three publications that summarize important rating information state by state. Though the sold merchandise did not actually belong to the insured, the total amount of goods sold must still be included in the auditable gross sales. (b) The activities of a person whose home is in the territory described in a. above, but is away for a short time on your business; and For additional information, refer to the COVID-19 FAQs. Payroll of Drivers and Their Helpers trailer Find Jobs. This benefit amount is set at two-thirds of the New York State Average Weekly Wage, calculated for 2020 and reported by the New York State Department of Labor on March 31, 2021, to be $1,594.57. The limitation varies by state. 1597 0 obj <>/Filter/FlateDecode/ID[<780745C06515234DBD37FB8BF4D06C8F>]/Index[1584 24]/Info 1583 0 R/Length 74/Prev 43539/Root 1585 0 R/Size 1608/Type/XRef/W[1 2 1]>>stream If an employee is hired exclusively to operate the aircraft, the entire payroll is excluded. Additionally, the payroll of drafting employees is excluded from the payroll-based classification assigned to the insured's business only if such drafting employees are not exposed to the operative hazards of the insured's business. Clerical office and outside sales require the duties to be strictly limited to that particular type of work whereas the driver exclusion is based on principal duties. . The $2,000,000 in wholesale sales to retailers will be included in the basis of premium for code 59005 and the $500,000 in retail sales will be assigned to code 18110. International Risk Management Institute, Inc.: Payroll Limitation. Cash discount programs generally allow a percentage deduction from the regular or list price of a product when the purchaser pays in cash or before a specified date. 0000024511 00000 n State Required Minimum Annual Payrolls for Individuals & Partners- GL & WC . 0000046190 00000 n 0000005927 00000 n Complimentary passes presented to the press and others should also be included. It is most often allowed by a manufacturer or a wholesaler to a retailer or from one manufacturer to another. Recognizing that this transaction will certainly affect the insured's net income,it does not alterthe potential liability of our insured reflected in the gross sale of $10,000. 0000006282 00000 n This basis of premium will include all event attendees whether on paid admissions, tickets, complimentary tickets or passes." 0000034367 00000 n If an employee's payroll is assigned to multiple classifications during the policy period, and the insured has kept the holiday, vacation and sick pay separate - the holiday, vacation and sick pay will be assigned to the classification that developed the most payroll for each employee. Terrorism Risk Insurance Program Reauthorization Act of 2019 The NCCI's Terrorism Risk Insurance Program Reauthorization Act Disclosure Endorsement (WC 00 04 22 C) has been approved for use by Massachusetts workers compensation insurers effective January 1, 2021. If a manufacturing risk operates their own retail store, the gross sales of the manufactured product will be assigned to the retail store classification while the wholesale value will be included in gross sales assigned to the manufacturing classification. The unpaid balance on merchandise bought from an insured should not be excluded from gross sales. There is different application of this exclusion when compared to the exclusion for clerical office and outside salespersons. each, admissions), MANUFACTURING/PROCESSING 50000 59999 Gross Sales, BUILDING/PREMISES 60000 69999 Units and Area, CONTRACTING/SERVICING 90000 99999 Payroll, CONTRACTORS-SUBBED WORK 91581 91589 Total Cost. %%EOF 0000040005 00000 n Some employers may adopt such programs at Christmas or fiscal year end instead of a monetary bonus. Key change to note that Effective July 1, 2021, the payroll limitation will be $1,594.57 per week. 0000004158 00000 n Additionally, the tips exclusion only applies to payroll, there is no tips exclusion to gross sales. The gross amount charged by the named insured, concessionaires of the named insured or by others trading under the insured's name for: All goods or products, sold or distributed. The payroll is included in "Draftsmen," code 91805. With prior careers in insurance and finance, photography, as well as certifications in fitness and nutrition, Melone draws directly from past experience and varying interests. Employees receive bonuses for a wide variety of reasons including, but not limited to an employee's work performance, years with the company, special accomplishments, holidays, and the overall company's financial results. Additionally, some employees that do not qualify as outside salespersons may receive commissions. Rule 27.B.2.c - This rule states that the wholesale value of goods that a manufacturing risk transfers to their retail operations will be included as gross sales in the manufacturing classification. Mobile Equipment without Operators. Advisory on the Massachusetts Independent Contractor Law issued May 1, 2008 A Digital Transformation leader in a challenging and responsible Senior Management position, with more than 2 decades of professional experience, inter-personal skills and commitment to excellence. or her spouse is a fixed annual amount based on the state average weekly wage, regardless of their wages. 0000070753 00000 n Treatment of Foreign SalesThe inclusion or exclusion of foreign sales is an often raised question by auditors. Premium is based on their total payrolls, and must fall between certain minimum and maximum payroll amounts that are established each year by each State. Employers who regularly employ two or more employees are required to carry coverage. "~EQLE]D>Zy The quantity comprising each unit of exposure is indicated in the classification notes. When this situation is encountered and the classification assigned to the insured's business is rated on payroll, the value of the free or reduced rent is included in payroll. However, ifaccording to plans, the payroll will now be assigned to "Engineers or Architects - consulting - not engaged in actual construction," code 92663. Two conditions must be met when defining tips or gratuities, (1) the money or tip must be "freely given, and (2) the tip amount must be controlled by the customer, not the employer. Determining total cost usually necessitates a review of the job cost records of a contractor. as: The $2 per hour is not overtime. The total cost of the residence is not only what is paid to the subcontractors (whether they provide their own materials or not) but also all the materials and equipment provided by the insured that is used in constructing the house. A general ledger is a book of final entry summarizing all of a company's financial transactions, through offsetting debit and credit accounts. . It can be a time-consuming task which leads us to the frequent misapplication.Shortcuts are often taken by including only the amounts shown in the general ledger or the cash disbursement journal under the heading of "Subcontractors". Partial weeks are considered full weeks when determining average weekly pay. 8]2A@ f@An7C"D6  Hi Connections, mCaffeine is hiring in the Key Account Managements. Each of these items is addressed here.The following itemsshall be deducted or excludedfrom gross sales: 1. For example, if 40% of one floor of a multi-storied building is used to house an air conditioning unit, the entire area of that floor must be included in the exposure development since it did not meet the 50% limitation. %PDF-1.7 % 2/1/22) Sole Proprietor, Partners & LLC Corporations Minimum Annual Payroll $47,500 $46,800 Maximum Annual Payroll $47,500 $192,400 OKLAHOMA (eff. However, total cost also includes materials and equipmentdelivered for usein the execution of the work. xref Payroll of Salespersons, Collectors or Messengers 0000023495 00000 n Their duties must be strictly limited to maintaining the insured's book and records, conducting correspondence and other clerical tasks in the same physically separated work are. Thus, these risks are rated on total expenditures defined by Rule 24.G.1 in ISO's General Liability Manual as follows: Total expenditures (including grants, entitlements and shared revenue) without regard to source of revenue during the policy period, including accounts payable. Circular Letter #2379 - Updated Guidance in Response to the Coronavirus Pandemic dated 1/08/2021. In workers compensation insurance, payroll limitations typically apply only to sole proprietors, executive officers, partners, and certain noted classifications. EXECUTIVE OFFICERS (No change to Items 1. through 5.) 0000000016 00000 n If an employee is hired primarily to operate the aircraft, and has other duties directly related to the insured's business, the payroll for the non-flying duties will be included in payroll, unless they qualify for one of the other exclusions (clerical, outside sales, and drivers). Whether a percentage charge on the total purchase or a flat dollar amount, shipping and handling generally refers to the expenses incurred by the seller for locating, sorting, packing and shipping a customer's order. This exclusion is treated the same are the exclusion for drivers - based on principal duties. There are two qualifications that an employee must meet for their payroll to be excluded as a clerical office employee:They must work in a physically separated office from the operative hazards of the business. 0000035730 00000 n In allowing this adjustment, the liability exposure associated with the sold product is not diminished. There are actually two different types of operations which must be addressed separately: (1) import and (2) export. <<759FDBD5CC0C314EA29FFD9C0D70B155>]/Prev 195506>> On the other hand, executive officers of a corporation are automatically included under most acts. 0000035814 00000 n While no deduction is made for foreign sales, it would still be a good idea to show these separately in the details of the audit and to notify the underwriting department. b. An auditor must verify that only the severance pay is being excluded and any accrued holiday, vacation and sick pay is included in payroll. Determining total cost usually necessitates a review of the job cost records of a contractor. c. 149, s. 148B). $6. Refer to Circular Letter #2406. In general liability, payroll limitations typically apply to executive officers, sole proprietors, and partners. However, if a risk receives royalties related to a product that they are selling, this income is included. As these charges are applied to offset normal expenses incurred in business, and do not reflect only the actual freight charges incurred, they should not be deducted from gross sales. These commissions are included in the applicable HVAC contracting classification. If the overtime is paid at time and one half, 1/3 of the total overtime pay will be excluded. Since a freight allowance represents a marketing technique designed to increase sales volume, no deduction is allowed for the discount. The size of each units or the total square footage of each unit does not matter. This program applies a maximum payroll limitation to determine workers' compensation premium. When the insured hires mobile equipment without operators; the premium is based on the payroll of the insured's employees operating the mobile equipment. Advisory on the Massachusetts Independent Contractor Law issued May 1, 2008 Edition Date: 1/19/2021 Payroll Limitation Guide for Owners and Officers State Policy Effective As of Date Minimum: $46,400 Maximum: $187,200 Alaska 1/1/2021 Minimum: $7,200 Minimum: $7,200 Minimum: $7,200 Maximum: $58,663 Maximum: $58,663 Maximum: $58,663 Arkansas 7/1/2020 Flat: $43,500 Minimum: $54,600 Minimum: $54,600 Minimum: $54,600 #R$KELnn`K)W_[ivzT&k{tgVz{;*wB5#G3x*`dTyYHFfe7$NS6PDUiG"6)j!*fs)cJ,rNA)$`pfg~%\[8DZE^PvQ9e C8c=;DFwgvB[blC}VJ_h|GM^6[OM6}Jj}76Wqq&abuN8w|KqBvp}>['V"u _uP4:K. This payroll will be assigned to the classification assigned to the insured's operations. MIN 15,600, MAX 130,000. Sales or Excise Taxes Which Are Collected and Submitted to a Governmental Division. If the purchaser pays within 10 days, the gross invoice amount may be reduced by 2%. Refer to Circular Letter #2409 and Circular Letter #2412 for details. Included in payroll is the straight time portion of overtime pay and excluded is the premium portion. Audit Guidelines for Sole Proprietor and Partnership Certificates of Insurance. Where GST is applicable, all Cost Centres are to use fund 1910 and GL account 126722 for GST when introducing debtor balances to the ledger at the end of the financial year. Reports to: Chief Accounting Officer and Chief People Officer Location: Chicago, IL or Nashville, TN Adventurous Journeys Capital Partners ("AJ") is seeking a Senior Payroll Accountant to . all of the applicable filed and approved footnotes that are associated with each class code; and Many insurance providers conduct routine audits to verify the level of payroll during the policy period. A typical severance benefit will be 1 week pay for each completed year working for the company and such payments should not be included in payroll. 0000152328 00000 n It is very important for auditors to verify how much of the total overtime pay is being separated in the insured's records. Described as Executive Officers NOC--Performing Clerical or Outside Salespersons Duties Only. For example, some supermarkets rent steam cleaners for carpets. 0000039636 00000 n Refer to Circular Letter #2199 issued July 3, 2012. This payroll will be included in the classification assigned to the employee's duties. Certain portions of payroll may be excluded from premium calculations, or subject to limitations. Sara Melone is a mother of three and a graduate of UNH. "Using this definition as it relates to export operations, the sale of products outside the U.S. *Notice that the $200,000 sales to XYZ, Inc. were excluded from Products coverage, The liability exposures created by temporary personnel working on behalf of the insured would be covered by the insured's policy as these employees are working under the direction and control of the insured. The payroll exclusion for drivers and their helpers applies only if the employee was hired principally as a driver or helper. For example, if an retail store risk allows their employees a 30% discount on items the employees purchase in the store, this amount is not included in payroll. Market Report. 0000097978 00000 n endstream endobj 1553 0 obj <>/Metadata 22 0 R/OpenAction 1554 0 R/Outlines 29 0 R/Pages 1550 0 R/StructTreeRoot 32 0 R/Type/Catalog/ViewerPreferences 1566 0 R>> endobj 1554 0 obj <> endobj 1555 0 obj <>/MediaBox[0 0 956.25 1237.5]/Parent 1550 0 R/Resources<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 1556 0 obj <>stream Therefore, the premium charge should be based on all sales generated by each named insured, including inter-company transactions. My background in Financial Management has provided me with the financial and analytical skills necessary to succeed in an intense field. 0000039441 00000 n The National Council on Compensation Insurance (NCCI) has set the minimum and maximum payrolls for executive officers for the year 2022. Circular Letter #2396 - Revisions to the Massachusetts Workers' Compensation Statistical Plan and Experience Rating Plan dated 1/03/2022. 0 (a) Goods or products made or sold by you in the territory described in a. above; or A named insured who imports goods manufactured outside the U.S. is subject to claims on those products that they sell. Payroll is defined by ISO's General LiabilityManual Rule 24.E as, "Payroll means remuneration" and "Remuneration means money or substitutes for money." The limitations apply to the average weekly payroll. Shipping and handlingcharges are also separate charges incurred by the purchaser. These payments will be included in payroll, even if the employee works from home. When a purchaser returns a product as being unwanted, defective or damaged, the seller will generally allow a sales credit. Rating Information Rating information for workers compensation and general liability pertains to payroll limitations as well as any workers compensation outstanding rate changes. In either situation, not only is the sales revenue reduced but also the potential liability as the product is off the market. (No change to Items d. and e.) Effective October 1, 2022 the executive officer payroll limitations, which are based on the state average weekly wage (SAWW), changed to a minimum of $280 (weekly)/$14,560 (annual) and a maximum of $1,410 (weekly)/$73,320 (annual). %%EOF Rental Value of an Apartment or House Provided by the Employer. Manage and maintain all medical office operational functions including Human Resources, Payroll, Patient relations, Referring Physician liaison, Contract negotiations, A/P, A/R, G/L, Financial . I am writing to provide you with updated construction industry an payroll limitation amount, effective July 1, 20 22. Corporate officers who are active in the organization must report actual wages subject to the minimum and maximum requirement (See table below.). Executive officers of a corporation covered under a policy have the same status as the employees covered under the policy. 77 0 obj <>stream This executive officer will be included at $43,680. Find a Job Cross reference to SIC, NAICS, GL. Remuneration is subject to payroll limitations prescribed in the "Miscellaneous Values" page of the applicable NCCI loss cost filing. Cash discount programs generally allow a percentage deduction from the regular or list price of a product when the purchaser pays in cash or before a specified date. $1,025 / $2,550 as of 4-1-2019. PAYROLL LIMITATIONS 1. 0000152291 00000 n If an insured's records show separately this trade discount, ISO's General Liability Manual provides that certain items may be excluded from the gross sales premium base. If the purchaser pays within 10 days, the gross invoice amount may be reduced by 2%. The sales credit may be excluded from the auditable gross sales if the records are maintained to show separately this adjustment. An example will clarify. If one of the executive officers supervises the paving crew and is included at the flat amount of $52,000; the auditor may reduce this amount by 16% (20 - 12 = 8 - 8 x 2% = 16%) or $8,320. When such persons are not executive officers during the entire policy period, the payroll limitation may be prorated based upon the number of weeks that such persons were executive officers during the policy period. Dealers of liquor, tobacco and similar products which incorporate state or federal taxes within their prices should not automatically have these taxes deducted from their audited gross sales. Additional sources of this information can be found in the Rating Information section of PAASbase and in the PAASAudit Information Summary Card. Described as Executive Officers NOC--Performing Clerical or Outside Salespersons Duties Only. Rule 27.A.3 states that the manufacturing classifications do not contemplate retail store operations. An insured offering such a program may invoice his customer using terms of 2/10-net/30. This is an increase of $1700 from 2020. 39. *****MT Individual & Partner MIN $10,800 ***** DE for Individuals or Partners not on payroll State Officer Min Officer MaxPartner Max Policy . These rewards are generally one-time payments for the invention or discovery of a new product, product line, or process which streamlines the company's procedures. In additional to group insurance and pension plans, employer matching payments to Social Security, FICA and SUTA should not be included in payroll. The major business groups with the corresponding classification number ranges and basis of premium is listed below. This premium base is used primarily for theaters, shows and sporting event classifications. The DIA assessment rates effective July 1, 2022 have been announced. The Advisory articulates the purposes of the law and provides guidance on the three prong test and other areas of the Law. $3,600 : $900 . 0000004354 00000 n The payroll of these employees who work principally away from the insured's premises will be excluded from payroll. If LLC Members elect to be included in coverage the rating payroll used would be - Weekly minimum of $850 and maximum of $2,400 as of 4-1-2016. Premises occupied by tenants and concessionaires. Refer to Circular Letter #2199 issued July 3, 2012. 2021 NCCI Miscellaneous Values & Ownership Payroll Limitation Summary. 0000055539 00000 n Consider a situation involving the construction of a single-family, detached private residence in which the general contractor involved uses only subcontractors. Executive Officers are defined as the active, regularly constituted officers of a corporation or unincorporated association and shall The system includes hundreds of classifications, each identified by a written description and a five-digit number called a class code. 0000035068 00000 n Taxes which are imposed on the purchaser and collected and remitted directly to a governmental agency by the seller may be excluded. The reason for this is that the manufacturing classifications contemplate the wholesale sale of the manufactured products; however, they do not contemplate the added exposure of operating a retail store. The minimum individual payroll for an executive officer is $1,025 1,049 per week. Income from renting products will be excluded from gross sales, but for products liability only. The TRIPRA 2019 Endorsement (WC 00 04 22 C) is mandatory for all policies effective on or after January 1, 2021. 0 Rule 27.B.2.c is the rule that affects the calculation of the basis of premium for these risks. Refer to Circular Letter #2359 for details. . "The United States of America (including its territories and possessions), Puerto Rico and Canada; 0000024679 00000 n The auditing of municipalities is unique as these risks have their own set of accounting principles. For all stevedoring classifications, no overtime credits shall be given - even if the insured maintains proper payroll records. 2018--$54,132 minimum and $216,528 maximum (Effective January 1st for Voluntary Market) (Effective April 1st for Assigned Risk) 2019--Effective 1/1/19; 2019--$56,004 minimum and $224,016 maximum; 2020--$57,824 minimum and $231,296 maximum; 2021--$59,488 minimum and $237,952 maximum; 2022--$64,064 minimum and $256,256 maximum Once repossessed, only the amount of money actually collected on the sale of the product should be included in the gross sales. Officers & Partners Annual Maximum Payrolls * FL Construction MIN 26,000; NY Construction codes MAX: 135,200. If the air conditioning unit takes up 70% of the area of that one floor, however, the auditor would exclude 70% of the total area of that floor. Again, it is suggested that underwriting be notified of foreign exposure being developed and should be provided with full details on the extent and nature of the operations. The delineation is a function of the articles of incorporation and can vary from entity to entity. For example, if goods are sold for 100,000 pesos when the rate of exchange is 10 pesos to the dollar, the journal entry in dollars would be: Only $8,333 can be realized from the 100,000 pesos paid by the foreign entity, the difference being the loss due to the exchange rate. Manage Ownership is a web-based software tool that allows an employer, or a producer who is authorized by the employer, to complete and submit the WCRIBMA Request for Ownership Information Form (ERM Form) electronically to the WCRIBMA through our website. You will be responsible for procedures, company best practices, and providing advice for: performance . 0000097191 00000 n The liability exposure for a product exists once the insured has relinquished possession, regardless of the insured's ability to collect the money. Payroll - OvertimeRule 24.E.4 in ISO's General Liability Manual provides guidance in handling overtime pay. Businesses must maintain adequate record of the payroll allocated to each partner throughout the year. endstream endobj 9 0 obj <>>> endobj 10 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/Rotate 0/Tabs/W/Thumb 4 0 R/TrimBox[0.0 0.0 612.0 792.0]/Type/Page/PieceInfo>/PageTransformationMatrixList<0[1.0 0.0 0.0 1.0 0.0 0.0]>>/PageUIDList<0 22159>>/PageWidthList<0 612.0>>>>>>>> endobj 11 0 obj <> endobj 12 0 obj <> endobj 13 0 obj <> endobj 14 0 obj <> endobj 15 0 obj <> endobj 16 0 obj [/ICCBased 27 0 R] endobj 17 0 obj <>stream

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