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Treasury Circular 230 Disclosure - October Three Consulting LLC and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with October Three LLC of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.

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