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Past Performance is no guarantee of future results.Due to the new requirements of the U.S. Treasury's new Circular 230 for tax practitioners, any articles or comments on this site are not a “covered opinion” which means that (1) they cannot be relied upon for protection from imposition of tax penalties, OR (2) for promoting, marketing, recommending to another party any tax related transaction or matter addressed herein. If you wish to have a “covered opinion”, please contact me to discuss details in full.

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