The Irish Racing Writers Carmel Kirwan And Loretta O'Hanlon Memorial Madrid Handicap of €45,000 (Premier Handicap) (Generously sponsored by Irish Racing Writers) Winner will receive €27,000 (Penalty Value: €26,550) Second will receive €9,000 Third will receive €4,500 Fourth will receive €2,250 Fifth will receive €1,350 Sixth will receive €900 An extended handicap for three years old only that at entry have run two or more times under any Rules of Racing and are eligible for a handicap rating (100 = 9st 12lbs) About 7 furlongs €405 to enter, €45 extra if declared to run Penalties - (after calculation of the handicap) A winner shall carry 7lb extra for each race won. Alternative Handicap The Stewards of the Governing Bodies have instructed that, should the top weight in this race be withdrawn under Rule 194(iii)(a) and provided there is still a horse remaining in the race which is out of the handicap and weighted below the minimum weight following the time fixed for withdrawal under Rule 194(iii)(a), the we