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          Each user of this Web Site should be aware that the information contained herein is intended to provide general guidelines on various subjects of interest. However, the effect and application of laws can and do vary depending upon the unique situation of each user. Thus, this information should not be construed or used as legal, accounting, tax, investment or other professional advice or services. All users of this Web Site are urged to consult a qualified professional who understands the user's particular factual situation before making any decision, and Norman K Pixler CPA and it's employees disclaims any responsibility for any actions taken by users in their specific cases or for any misinterpretation on the part of users.

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