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This communication does not constitute investment advice and is for informational purposes only. The statements contained are based upon the opinions of Beckerman at the time of publication and are subject to change at any time without notice. Material in this publication is original or from published sources and is believed to be accurate. However, we do not guarantee the accuracy or timeliness of such information and assume no liability for resulting damages. Readers are cautioned to consult their own tax and investment professionals with regard to their specific situations.