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The tax information provided to the tax question(s) asked is based on an understanding of the currently applicable tax law and regulations and IRS Guidance as they apply to the facts provided. Any change or addition to the facts provided could materially change how the tax law applies to the question(s) asked and could change or adversely affect the applicable tax information provided. If the facts provided do change, the tax information provided should not be relied upon. The tax information provided is not a full "covered opinion" and it is recommended you seek tax advice based your particular circumstances from a competent tax advisor.