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Florida Business Valuation Group

American Business Appraisers

Yip Associates

Institute of Business Appraisers

National Association of Certified Valuation Analysts

American Institute of Certified Public Accountants

American Society of Appraisers

Pursuant to IRS Circular 230 and IRS Regulations we inform you that any federal tax advice contained in this communication us not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.