70th OREGON LEGISLATIVE ASSEMBLY--1999 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 25
B-Engrossed
House Bill 2391
Ordered by the House June 22
Including House Amendments dated March 17 and June 22
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Representative Ben Westlund
and Representative Lynn Lundquist for Bob Dent)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
Creates Public Safety Memorial Fund to be used for benefit of
families of public safety officers who are killed in line of duty
or while interceding in crime, or who have job-related permanent
total disability. Creates Public Safety Memorial Fund Board.
Limits expenditures. { + Increases expenditure limitation of
Department of Public Safety Standards and Training for purposes
related to Public Safety Memorial Fund and board. + }
Increases mandatory fees for criminal convictions. Modifies
formula for distributing money from Criminal Fine and Assessment
Account.
Prescribes effective dates and allows benefits for past
injuries. Allows subtraction from federal taxable income for
benefits awarded. { + Directs Public Safety Memorial Fund Board
to investigate nature of gifts made to board and take actions to
qualify gifts for tax deductions. + }
A BILL FOR AN ACT
Relating to Public Safety Memorial Fund; creating new provisions;
amending ORS 137.290, 137.303 and 316.680; appropriating money;
and limiting expenditures.
Be It Enacted by the People of the State of Oregon: + }
SECTION 1. ORS 137.290 is amended to read:
137.290. (1) In all cases of conviction for the commission of a
crime, violation or infraction, excluding parking violations, the
trial court, whether a circuit, justice or municipal court, shall
impose upon the defendant, in addition to any other monetary
obligation imposed, a unitary assessment under this section. The
unitary assessment shall also be imposed by the circuit court and
county court in juvenile cases under ORS 419C.005 (1). The
unitary assessment is a penal obligation in the nature of a fine
and shall be in an amount as follows:
(a) { - $100 - } { + $101 + } in the case of a felony.
(b) { - $60 - } { + $61 + } in the case of a misdemeanor.
(c) { - $90 - } { + $91 + } in the case of a conviction for
driving under the influence of intoxicants.
(d) { - $30 - } { + $31 + } in the case of any offense
punishable only by a fine.
(2) The unitary assessment shall include, in addition to the
amount in subsection (1) of this section:
(a) $40 if the defendant was driving a vehicle that requires a
commercial driver license to operate and the conviction was for
violating:
(A) ORS 811.100 by driving at a speed at least 10 miles per
hour greater than is reasonable and prudent under the
circumstances; or
(B) ORS 811.115 by driving at least 65 miles per hour; and
(b) $500 if the crime of conviction is a crime found in ORS
chapter 163.
(3) The court in any case may waive payment of the unitary
assessment, in whole or in part, if, upon consideration, the
court finds that payment of the assessment or portion thereof
would impose upon the defendant a total monetary obligation
inconsistent with justice in the case. In making its
determination under this subsection, the court shall consider:
(a) The financial resources of the defendant and the burden
that payment of the unitary assessment will impose, with due
regard to the other obligations of the defendant; and
(b) The extent to which such burden can be alleviated by
allowing the defendant to pay the monetary obligations imposed by
the court on an installment basis or on other conditions to be
fixed by the court.
SECTION 2. ORS 137.303 is amended to read:
137.303. (1) The Department of Revenue is responsible for
{ - assuring - } { + ensuring + } that moneys in the Criminal
Fine and Assessment Account are properly distributed and shall
distribute the moneys monthly according to the following formula:
(a) { - 15.6365 - } { + 15.5251 + } percent of moneys in
the account shall be transferred to the Police Standards and
Training Account established under ORS 181.690.
(b) { - 8.7570 - } { + 8.6946 + } percent of moneys in the
account shall be transferred to the Criminal Injuries
Compensation Account established under ORS 147.225.
(c) { - 4.2299 - } { + 4.1998 + } percent of moneys in the
account shall be transferred to the Intoxicated Driver Program
Fund established under ORS 813.270.
(d) { - 48.6727 - } { + 48.3259 + } percent of moneys in
the account shall be transferred to the General Fund to be used
for general governmental expenses.
(e) { - 2.3452 - } { + 2.3285 + } percent of the moneys in
the account shall be reserved to be distributed as provided in
ORS 137.305.
(f) { - 2.7608 - } { + 2.7411 + } percent of the moneys in
the account shall be transferred to the Department of State
Police and is continuously appropriated to the department.
(g) { - 0.7870 - } { + 0.7814 + } percent of moneys in the
account shall be transferred to the Department of State Police
and is continuously appropriated to the department for the
purpose of enhanced enforcement of traffic laws against drivers
of commercial motor vehicles.
(h) { - 8.7570 - } { + 8.6946 + } percent of the moneys in
the account shall be transferred to the Child Abuse
Multidisciplinary Intervention Account established in ORS
418.746.
(i) { - 0.8820 - } { + 0.8757 + } percent of the moneys in
the account shall be transferred to the Domestic Violence Fund
established under ORS 108.660.
(j) { - 3.4586 - } { + 3.4340 + } percent of the moneys in
the account shall be transferred to the Department of State
Police and is continuously appropriated to the department for the
purpose of performing forensic laboratory analyses and
maintaining the forensic services implied consent unit.
(k) { - 1.2015 - } { + 1.1929 + } percent of the moneys in
the account shall be transferred to the Domestic Violence Fund
established under ORS 108.660 and is continuously appropriated
for the purposes of ORS 108.620 (1)(a) to (c).
(L) { - 0.4508 - } { + 0.4476 + } percent of the moneys in
the account shall be transferred to the Safety Education Fund
created by ORS 802.155.
(m) { - 2.061 - } { + 2.0463 + } percent of the moneys in
the account shall be transferred to the Children's Trust
Endowment Fund established under ORS 418.198.
{ + (n) 0.7125 percent of the moneys in the account shall be
transferred to the Public Safety Memorial Fund established by
section 3 of this 1999 Act. + }
(2) The Department of Revenue shall report to the State Office
for Services to Children and Families monthly on the amount of
moneys transferred to the Child Abuse Multidisciplinary
Intervention Account under subsection (1)(h) of this section. In
making the report, the Department of Revenue shall specify the
amount of moneys received from the state courts in each county
and from each city court.
SECTION 3. { + The Public Safety Memorial Fund is established
in the State Treasury, separate and distinct from the General
Fund. Interest earned, if any, shall inure to the benefit of the
Public Safety Memorial Fund. All moneys deposited in the fund are
continuously appropriated to the Department of Public Safety
Standards and Training for the purposes of sections 4 to 13 of
this 1999 Act, to be expended by the Public Safety Memorial Fund
Board, established by section 14 of this 1999 Act, as provided in
sections 4 to 13 of this 1999 Act. However, the board may not
expend more than $60,000 per biennium of the moneys for
administrative costs of the board incurred under sections 4 to 13
of this 1999 Act. + }
SECTION 4. { + As used in this section and sections 5 and 6 of
this 1999 Act:
(1) 'Family member' means:
(a) The spouse of a public safety officer.
(b) A child of a public safety officer.
(c) A person who qualifies as a dependent of a public safety
officer for state income tax purposes.
(2) 'Public safety officer' means:
(a) Corrections officers, as defined in ORS 181.610.
(b) Fire service professionals, as defined in ORS 181.610, and
includes volunteer firefighters as defined in ORS 652.050.
(c) Parole and probation officers, as defined in ORS 181.610.
(d) Police officers, as defined in ORS 181.610, and includes
reserve officers, as defined in ORS 181.610.
(e) Youth correction officers, as defined in ORS 181.610. + }
SECTION 5. { + (1)(a) A person is eligible for an award of
benefits from the Public Safety Memorial Fund if the person:
(A) Is a family member of a public safety officer who:
(i) Was killed in the line of duty or, if off duty, while
interceding in a crime; or
(ii) Has a job-related permanent total disability, as defined
in ORS 656.206; and
(B) Has submitted an application for an award of benefits under
section 6 of this 1999 Act within six months of the date of the
public safety officer's death or disability.
(b) Notwithstanding paragraph (a) of this subsection, a person
is not eligible for an award of benefits if:
(A) The person's actions were a substantial contributing factor
to the death or disability of the public safety officer;
(B) The public safety officer's intentional misconduct caused
the death or disability;
(C) The public safety officer intended to bring about the
officer's death or disability;
(D) The public safety officer was voluntarily intoxicated at
the time of the injury that caused the death or disability; or
(E) The public safety officer was performing the officer's
duties in a grossly negligent manner at the time of the injury
that caused the death or disability.
(c) As used in this subsection, 'disability' means a disability
resulting from a sudden, severe and unexpected injury.
(2) Notwithstanding subsection (1) of this section, within 14
days after notification from an employer that a public safety
officer has been killed as described in subsection (1) of this
section, the Public Safety Memorial Fund Board, or the
chairperson of the board if the board is unable to meet in a
timely manner, may pay $25,000 to the person designated on the
beneficiary form described in section 15 of this 1999 Act.
(3) The board:
(a) Shall award benefits to the spouse and each child of the
public safety officer in an amount sufficient to allow the spouse
and children to purchase health and dental insurance comparable
to that provided by the public safety officer:
(A) For five years or until the spouse remarries, whichever
occurs first; and
(B) Until the child attains 18 years of age or, if the child is
attending school, 23 years of age.
(b) May award benefits to an eligible applicant under section 6
of this 1999 Act:
(A) Who is the spouse of the public safety officer, in an
amount up to the equivalent of 12 monthly mortgage payments on
the residence of the spouse if there is no mortgage insurance to
cover the cost.
(B) Who is a family member of the public safety officer, in the
form of scholarships for the applicant's higher education. The
board may award scholarships for an applicant's undergraduate
degree only. In determining the amount of a scholarship, the
board shall consider the applicant's financial need, the funds
available in the Public Safety Memorial Fund and the anticipated
demands on the fund. The board may not grant a scholarship in an
amount exceeding the highest tuition charged by a state
institution of higher education for an undergraduate program. + }
SECTION 6. { + (1) An applicant for benefits under this
section must file an application under oath on a form furnished
by the Public Safety Memorial Fund Board. The application must
include:
(a) The name and address of the applicant and the applicant's
relationship to the public safety officer;
(b) The public safety officer's name and date of death or
disability, and the agency that employed the public safety
officer;
(c) The amount of benefits, payments or awards, if any, payable
from any source, that the applicant has received or for which the
applicant is eligible as a result of the death or disability of
the public safety officer;
(d) Releases authorizing the surrender to the board of reports,
documents and other information relating to matters specified in
this subsection; and
(e) Any other information that the board determines is
necessary.
(2) The board may require that an applicant submit with the
application any materials that substantiate the facts stated in
the application.
(3) If the board finds that an application does not contain the
required information or materials or finds that the facts stated
therein have not been substantiated, it shall notify the
applicant in writing that specific additional items of
information or materials are required and that the applicant has
180 days from the date of mailing of the notice in which to
furnish the additional items to the board. Unless an applicant
requests and is granted an extension of time by the board, the
board shall reject with prejudice the claim of the applicant for
failure to file the additional information or materials within
the specified time.
(4) An applicant may file an amended application or additional
substantiating materials to correct inadvertent errors or
omissions at any time before the board has completed its
consideration of the original application.
(5)(a) An applicant who is otherwise eligible for an award of
benefits under section 5 of this 1999 Act may, notwithstanding
section 5 (1)(a)(B) of this 1999 Act, file an application
requesting an award for higher education expenses at any time up
to:
(A) Five years after the date on which the applicant graduated
from high school if:
(i) The applicant was a minor at the time the public safety
officer died or became disabled; and
(ii) An application for an award of some type of benefits was
filed by any eligible applicant within the six-month period
required by section 5 of this 1999 Act; or
(B) The date the applicant remarries, if the applicant is the
surviving spouse of a public safety officer who was killed, or
the date the applicant divorces the public safety officer, if the
applicant is the spouse of a public safety officer who has a
job-related permanent total disability.
(b) An applicant under paragraph (a)(A) of this subsection need
not be the same person who made the original application. An
application filed under this subsection is a supplemental
application.
(c) The board may extend the time period for applying under
paragraph (a)(A) of this subsection.
(6) Additional information or materials, an amended application
or a supplemental application pursuant to subsection (3), (4) or
(5) of this section is considered to have been filed at the same
time as the original application. + }
SECTION 7. { + All information submitted to the Public Safety
Memorial Fund Board by an applicant is a public record under ORS
192.410 and is open to public inspection unless the board
determines that the information should be kept confidential. + }
SECTION 8. { + (1) In determining the amount of benefits for
which an applicant is eligible, the Public Safety Memorial Fund
Board shall:
(a) Consider the facts stated in the application filed pursuant
to section 6 of this 1999 Act;
(b) Consider the amount of funds available for benefit awards,
as provided in the current biennial board budget approved by the
Legislative Assembly or the Emergency Board, and the anticipated
claims against those funds; and
(c) Award the resultant amount to the applicant as provided in
section 11 of this 1999 Act.
(2) In determining the amount of an award to be made to an
applicant, the board may consider the number and type of claims
filed and the number and type of claims anticipated to be filed
with the board during the current biennial budget period. If the
board determines that insufficient funds will be available during
the current biennial budget period to pay all approved and
anticipated claims, the board may prioritize claims or prorate
the amounts awarded based upon the anticipated available funds.
The board's decision to prioritize claims or prorate the amounts
awarded is not subject to administrative or judicial review,
including review under section 10 of this 1999 Act. + }
SECTION 9. { + After processing an application filed under
section 6 of this 1999 Act, the Public Safety Memorial Fund Board
shall enter an order stating:
(1) The board's findings of fact;
(2) The board's decision as to whether benefits are due under
sections 4 to 13 of this 1999 Act;
(3) The amount of benefits, if any, that is due under sections
4 to 13 of this 1999 Act, as determined under section 8 of this
1999 Act; and
(4) The manner in which the board will pay the award pursuant
to section 11 of this 1999 Act. + }
SECTION 10. { + If an applicant disagrees with the order + }
{ + entered under section 9 of this 1999 Act, the applicant may
request reconsideration by the Public Safety Memorial Fund Board.
The board shall reconsider any order for which a request for
reconsideration is received. The board shall notify the applicant
of its decision on reconsideration within 30 days of the board's
receipt of the request for reconsideration. The board's decision
is final and not subject to administrative or judicial
review. + }
SECTION 11. { + (1) The Public Safety Memorial Fund Board
shall pay an award made under sections 4 to 13 of this 1999 Act.
Payment may be made in a lump sum or in periodic payments to the
applicant or payee or may be made directly to service providers.
(2) When a person eligible to receive an award under sections 4
to 13 of this 1999 Act is younger than 18 years of age or is
incompetent, the award may be paid to a relative, guardian or
attorney of such person on behalf of and for the benefit of such
person. In such case, the payee shall:
(a) File an annual accounting of the award with the board; and
(b) Take such other action that the board determines is
necessary and appropriate for the benefit of the beneficiary of
the award.
(3) Payment of claims is subject to availability of funds for
benefit awards as provided in the board's current biennial budget
approved by the Legislative Assembly or the Emergency Board. + }
SECTION 12. { + (1) Except as otherwise provided in subsection
(2) of this section, sections 4 to 13 of this 1999 Act apply to
public safety officers who die or become disabled as described in
section 5 of this 1999 Act on or after the effective date of this
1999 Act.
(2) Subject to the availability of funds, the Public Safety
Memorial Fund Board may award benefits under sections 4 to 13 of
this 1999 Act to family members of public safety officers who
died or became disabled as described in section 5 of this 1999
Act after January 1, 1997, but prior to the effective date of
this 1999 Act. + }
SECTION 13. { + To carry out the provisions and purposes of
sections 4 to 13 of this 1999 Act, the Public Safety Memorial
Fund Board may:
(1) Request from law enforcement officials and from any other
agency of the state or any local governmental unit such
assistance and information as will enable the board to carry out
its functions and duties.
(2) Request the assistance of the State Treasurer.
(3) Accept gifts, grants and donations from public and private
sources. Such gifts, grants and donations shall be deposited by
the board in the Public Safety Memorial Fund.
(4) Adopt rules pursuant to ORS 183.310 to 183.550.
(5) Determine all claims for awards filed with the board under
section 6 of this 1999 Act.
(6) Report biennially to the Governor and the Legislative
Assembly on its activities, pursuant to ORS 192.245. + }
SECTION 14. { + (1) There is established within the Board on
Public Safety Standards and Training a Public Safety Memorial
Fund Board consisting of six members appointed by the Governor
from the membership of the Board on Public Safety Standards and
Training. The Governor shall appoint members to represent each
of the following:
(a) Police officers;
(b) Fire service professionals;
(c) Corrections personnel; and
(d) The public.
(2)(a) Before the expiration of the term of a member of the
Public Safety Memorial Fund Board, the Governor shall appoint a
successor whose term begins immediately upon the expiration of
the term of the current member. A member is eligible for
reappointment.
(b) In case of a vacancy for any cause, the Governor shall
appoint a person to fill the office for the unexpired term.
(3)(a) The Public Safety Memorial Fund Board shall select one
of its members as chairperson and another as vice chairperson,
for such terms and with duties and powers necessary for the
performance of the functions of such offices as the board
determines.
(b) A majority of the members of the board constitutes a quorum
for the transaction of business.
(4) The Public Safety Memorial Fund Board shall meet at least
once every three months at a place, day and hour determined by
the board. The board also shall meet at other times and places
specified by the call of the chairperson or of a majority of the
members of the board.
(5) The Department of Public Safety Standards and Training
shall provide staff for the Public Safety Memorial Fund Board.
(6) Members of the Public Safety Memorial Fund Board are
entitled to per diem and expenses as provided in ORS 292.495. + }
SECTION 15. { + (1) As used in this section, 'public safety
officer' has the meaning given that term in section 4 of this
1999 Act.
(2) At the time a public safety officer is hired or utilized as
a volunteer, the agency employing or utilizing the public safety
officer shall provide the public safety officer with a
designation of beneficiary form on which the public safety
officer may designate a person to receive a benefit under section
5 (2) of this 1999 Act. Upon completion of the beneficiary form,
the agency shall send the beneficiary form to the Public Safety
Memorial Fund Board.
(3) No later than three days after a public safety officer is
killed as described in section 5 (1) of this 1999 Act, the agency
employing or utilizing the public safety officer shall notify the
board of that fact. + }
SECTION 16. ORS 316.680 is amended to read:
316.680. (1) There shall be subtracted from federal taxable
income:
(a) The interest or dividends on obligations of the United
States and its territories and possessions or of any authority,
commission or instrumentality of the United States to the extent
includable in gross income for federal income tax purposes but
exempt from state income taxes under the laws of the United
States. However, the amount subtracted under this paragraph shall
be reduced by any interest on indebtedness incurred to carry the
obligations or securities described in this paragraph, and by any
expenses incurred in the production of interest or dividend
income described in this paragraph to the extent that such
expenses, including amortizable bond premiums, are deductible in
determining federal taxable income.
(b) The amount of any federal income taxes accrued by the
taxpayer during the taxable year as described in ORS 316.685,
less the amount of any refunds of federal taxes previously
accrued for which a tax benefit was received.
(c)(A) If the taxpayer does not qualify for the subtraction
under subparagraph (B) of this paragraph, compensation (other
than pension or retirement pay) received for active service
performed by a member of the Armed Forces of the United States in
an amount not to exceed $3,000 per annum.
(B) For the tax year of initial draft or enlistment into the
Armed Forces of the United States or for the tax year of
discharge from or termination of full-time active duty for the
Armed Forces of the United States, compensation (other than
pension or retirement pay or pay for service when on military
reserve duty) paid by the Armed Forces of the United States for
services performed outside this state, if the taxpayer is on
active duty as a full-time officer, enlistee or draftee, with the
Armed Forces of the United States.
(d) For taxable years open to audit on October 5, 1973, the
amount of any deferred income which was added to federal taxable
income for state tax purposes under subsection (2)(e) of this
section in a prior taxable year and which is now added to federal
taxable income. For purposes of this paragraph, the amount
subtracted shall not exceed the amount of gain now reported on
the federal return. If the gain is a capital gain or subject to
capital gain treatment, the adjustments under this paragraph
shall be similar to the adjustments made under subsection (2)(e)
of this section in the prior year.
(e) Amounts allowable under sections 2621(a)(2) and 2622(b) of
the Internal Revenue Code to the extent that the taxpayer does
not elect under section 642(g) of the Internal Revenue Code to
reduce federal taxable income by those amounts.
(f) Any supplemental payments made to JOBS Plus Program
participants under ORS 411.892.
{ + (g) Any amounts awarded to the taxpayer by the Public
Safety Memorial Fund Board under sections 4 to 13 of this 1999
Act to the extent that the taxpayer has not taken the amount as a
deduction in determining the taxpayer's federal taxable income
for the tax year. + }
(2) There shall be added to federal taxable income:
(a) Interest or dividends, exempt from federal income tax, on
obligations or securities of any foreign state or of a political
subdivision or authority of any foreign state. However, the
amount added under this paragraph shall be reduced by any
interest on indebtedness incurred to carry the obligations or
securities described in this paragraph and by any expenses
incurred in the production of interest or dividend income
described in this paragraph.
(b) Interest or dividends on obligations of any authority,
commission, instrumentality and territorial possession of the
United States which by the laws of the United States are exempt
from federal income tax but not from state income taxes. However,
the amount added under this paragraph shall be reduced by any
interest on indebtedness incurred to carry the obligations or
securities described in this paragraph and by any expenses
incurred in the production of interest or dividend income
described in this paragraph.
(c) The amount of any federal estate taxes allocable to income
in respect of a decedent not taxable by Oregon.
(d) The amount of any allowance for depletion in excess of the
taxpayer's adjusted basis in the property depleted, deducted on
the taxpayer's federal income tax return for the taxable year,
pursuant to sections 613, 613A, 614, 616 and 617 of the Internal
Revenue Code.
(e) The amount of any gain which is deferred for tax
recognition purposes upon the voluntary or involuntary conversion
or exchange of tangible real or personal property as provided
under ORS 314.290.
(f) For taxable years beginning on or after January 1, 1985,
the dollar amount deducted under section 151 of the Internal
Revenue Code for personal exemptions for the taxable year.
(g) The amount taken as a deduction on the taxpayer's federal
return for unused qualified business credits under section 196 of
the Internal Revenue Code.
(h) The amount of any increased benefits paid to a taxpayer
under chapter 569, Oregon Laws 1995, under the provisions of
chapter 796, Oregon Laws 1991, and under section 26, chapter 815,
Oregon Laws 1991, that is not includable in the taxpayer's
federal taxable income under the Internal Revenue Code.
(3) Discount and gain or loss on retirement or disposition of
obligations described under subsection (2)(a) of this section
issued on or after January 1, 1985, shall be treated for purposes
of this chapter in the same manner as under sections 1271 to 1283
and other pertinent sections of the Internal Revenue Code as if
the obligations, although issued by a foreign state or a
political subdivision of a foreign state, were not tax exempt
under the Internal Revenue Code.
SECTION 17. { + The amendments to ORS 316.680 by section 16 of
this 1999 Act first apply to tax years beginning on or after
January 1, 2000. + }
SECTION 18. { + The Public Safety Memorial Fund Board shall
investigate whether gifts made to the board under section 13 of
this 1999 Act are, or could be, tax deductible contributions for
the donors. If the gifts do not qualify as tax deductible
contributions, the board shall take whatever actions are
necessary to ensure that gifts meet the requirements for tax
deductibility, unless such action would alter the purposes of
sections 4 to 13 of this 1999 Act. + }
SECTION 19. { + Notwithstanding any law limiting expenditures
of the Department of Public Safety Standards and Training for the
payment of expenses from fees, moneys or other revenues,
including Miscellaneous Receipts, but excluding lottery funds and
federal funds, collected or received by the Department of Public
Safety Standards and Training for the biennium beginning July 1,
1999, the limitation of expenditures established by section 1,
chapter 14, Oregon Laws 1999 (Enrolled House Bill 5046), is
increased by the following amounts for the following
purposes: + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
(1Benefit awards from the
Public Safety Memoria$500,000
(2) Administrative costs of the
Public Safety Memorial
Fund Board.........60,000 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
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