LAW OFFICES OF

JAY A. ROSE

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Woodland Hills, CA 91364
Telephone: 818.932.0200
Fax: 818.932.0205
www.trust4u.com

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Note: Nothing in this publication is intended or written to be used, and cannot be used by any person for the purpose of avoiding tax penalties regarding any transactions or matters addressed herein. You should always seek advice from independent tax advisors regarding the same. [See IRS Circular 230.]

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