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Circular 230 Disclaimer In conformity with U.S. Treasury Department Circular 230 the documents contained in this website and any tax advice contained herein is not intended to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code, nor may any such tax advice be used to promote, market or recommend to any person any transaction or matter that is the subject of these documents. The intended recipients of these documents are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of these documents.
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