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This presentation is provided as a service to clients and friends of Harter Secrest & Emery LLP. It is intended for general information purposes only and should not

be considered as legal advice. The contents are neither an exhaustive discussion nor do they purport to cover all developments in the area. The reader should

consult with legal counsel to determine how applicable laws relate to specific situations. Attorney Advertising. Prior results do not guarantee a similar outcome.

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