City of Chicago December 2019 Business Education Workshops

Each month the City of Chicago offers twice-weekly (Wed & Fri) FREE business education workshops presented by experts in private practice as well as representatives from various city departments. There are quite a few good ones this month — see the list below — and they’re all offered at City Hall (right downtown and near public transit). To register for any of them, email BACPoutreach@cityofchicago.org or call 312.744.2086.

City Inspections – Ask Questions, Get Answers
Wed, December 4, 3:00 PM – 4:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by the City of Chicago
To operate a successful business in Chicago you need to know what it takes to maintain compliance. Officials from several City departments will provide insight on how to operate safely, stay compliant, help prepare for inspections and highlight the do’s and don’ts of operating a business.

Starting a Business In Illinois
Fri, December 6, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle Street – 11th Floor, Room 1103

Presented by LemaKhorshid, Fuksa Khorshid, LLC

Running a small business takes a lot of work. Often, a handful of employees fill a variety of roles, meaning that everyone has to bring serious hard work, dedication, self-motivation, and multitasking skills to the table. Amid all this, it can be easy to forget about the legal aspects of running a business.  However, attending to these matters sooner rather than later is likely to save you time, stress, and expense in the long run.  Join us in this workshop to learn our top 10 legal tips for small business success.

Level Up
Wed, December 11, 3:00 PM – 4:30 PM
City Hall, 121 N. LaSalle St – 11th Floor, Room 1103

Moderated by Kenya Merritt, Chicago Chief Small Business Officer

In this workshop, our panelists will share tips on how to take your business to the next level. Our presenters will share their personal experience and offer advice on how to properly scale and grow your business.

Construction Project Management
Fri, December 13, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle Street – 11th Floor, Room 1103

Presented by City of Chicago Department of Business Affairs & Consumer Protection (BACP) and the Department of Planning and Development (DPD) – NOF
Working with design and construction pros to make your business dream a reality takes smart planning and organization.  Learn the best practices for establishing your schedule and budget, hiring the right professionals and dealing with unforeseen challenges to ensure your project is completed on-time and on-budget.

A Legal Update on Policies and Procedures in the Employment Law Landscape
Wed, December 18, 3:00 PM – 4:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805

Presented by Charles Krugel, a Management Side Labor, Employment and Human Resource Attorney
A roundtable discussion of all of the changes that have gone into effect this year, and that will probably be in effect next year, including the minimum wage, paid time off,fair work week, overtime wage exemptions, asking job candidates about salary/wage history & sexual harassment training.

Everything You Need To Know About Business Insurance
Fri, December 20, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle Street – 11th Floor, Room 1103

Presented by Sandra Cavoto Insurance Agency

In this session, attendees will learn the coverages needed for their business.We’ll discuss the right questions to ask your insurance professional and how to protect yourself and your business against lawsuits.

No Workshop Due to Holiday
2019-12-25

No Workshop Due to Holiday
2019-12-27

To register for a workshop, email BACPoutreach@cityofchicago.org or call 312.744.2086.

Also, in case you weren’t aware, BACP offers a Business Start-Up Certificate Program, designed to give business owners the essential elements in starting and growing a business. Attend nine workshops at BACP and learn the essentials of business planning, financing, marketing, legal issues, technology and more. Complete the program workshops within six months and earn your certificate, as well as get free advice on your business plan. You can register for the Business Start-Up Certificate Program at any BACP workshop. Learn about the full set of BACP offerings here.

And visit their Business Video Library here.

Source: City of Chicago :: Business Education Workshop Calendar

Construction Payments Slowest of All Industries, Surveys Show

I recently attended the annual QBConnect conference and met some colleagues who specialize in the construction industry. We chatted about the pros and cons, rewards and challenges, and of course the specialized software and accounting practices.

So it was with particular interest that I read the results of this new survey of construction professionals — the majority of which are small businesses. It turns out that the construction industry lags behind all others in collection of accounts receivable, especially where subcontractors are concerned.

You might expect there to be repercussions for withholding or delaying payments—but you’d be wrong. The majority (78%) of people rarely or never charge interest on late payments. Desperate to get paid at all, over half (55%) of the contractors say they have gone as far as to negotiate payment terms or even provide a discount.

Collecting on retainage is a major pain point. Contractors say that it can be difficult and time-consuming to track down, which compounds cash flow strains and makes renting equipment and paying suppliers for the job itself extremely difficult.

Unfortunately, funds due to subcontractors are frequently used by general contractors to cover overhead on other projects, which leads to a large percentage of parties having to file liens in order to get paid.

The survey concludes with suggestions for improving the payment cycle in the industry, including: visibility documents; multi-tiered communication; trust- and relationship-building; down-payments/ installment payments; requiring the project owner to pay for materials and supplies; and making information accessible to all parties.

Source: 2019 National Construction Payments Report

City of Chicago November 2019 Business Education Workshops

Each month the City of Chicago offers twice-weekly (Wed & Fri) FREE business education workshops presented by experts in private practice as well as representatives from various city departments. There are quite a few good ones this month — see the list below — and they’re all offered at City Hall (right downtown and near public transit). To register for any of them, email BACPoutreach@cityofchicago.org or call 312.744.2086.

Designing Products and Services
Fri, November 1, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle St. – 11th Floor, Room 1103
Presented by Kevin Smith, TEP Corporation
Have you ever wanted to start a business, but don’t know where to start? This workshop is designed to help entrepreneurs craft out their business, which will position their company for the next steps of launching a business. During this interactive workshop, participants will identify what business to start and products and services to compare to their competition in their respective industries. The outcome of this workshop will equip each participant with ways to discovering their unique value proposition and SWOT analysis.

Small Business Center on the Road
Sat, November 2
Malcolm X College, 1900 W Jackson Blvd, Chicago, IL 60612
The Small Business Center on the Road Expo is free and open to the public. It provides new and existing entrepreneurs resources to start or grow their business here in Chicago.
For more information and to register go to
www.chismallbizexpo.com 

City Inspections – Ask Questions, Get Answers
Wed, November 6, 3:00 PM – 4:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by the City of Chicago
To operate a successful business in Chicago you need to know what it takes to maintain compliance. Officials from several City departments will provide insight on how to operate safely, stay compliant, help prepare for inspections and highlight the do’s and don’ts of operating a business.

Master Plan Workshop
Fri, November 8, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle Street – 11th Floor, Room 1103
Presented by Vincent Williams, Director of Illinois SBDC at YWCA Metropolitan Chicago & Vice President of Economic Empowerment
In this workshop you will learn ways to navigate and create your Master Business Plan.

Contracts 101 and Negotiation Tips
Wed, November 13, 3:00 PM – 4:30 PM
City Hall, 121 N. LaSalle St – 8th Floor, Room 805
Presented by Lauren Cichowski of 3BL, Law LLC
You were always told read everything before you sign it. But what are you supposed to be looking for? Learn about what makes a contract, how to spot red flags, and important terms every contract should have. Sometimes it takes some negotiation to get the best deal for your business. Pick up some tips on how to prepare for and tackle contract negotiations before, during, and after you get to the table.

Digital Mindset for Growth 101
Fri, November 15, 9:30 AM – 11:30 AM
City Hall, 121 N. LaSalle Street – 11th Floor, Room 1103
Presented by Google Digital Coaches with JinJa Birkenbeuel
Learn how to change your mindset from analog to digital by translating your entrepreneurial dreams into online action for your brand and your business. We will give guidance on how to create goal-based strategies for your business that will help it become more “discoverable” and recognized online so you can connect with customers. We will touch on creative branding, social media, YouTube and content strategies. Come ready with your mobile phone to work and learn!

How to Open a Concession at O’Hare or Midway Airport
Wed, November 20, 3:00 PM – 4:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by the Chicago Department of Aviation – Concessions Department
Are you interested in operating a restaurant or shop at O’Hare or Midway International Airport, but don’t know where to begin? Come and learn about the Request for Proposals (RFP) process, how to operate a business at the airport, and a summary of the Airport Concessions Disadvantaged Business Enterprise (ACDBE) program.

Get Capital for Your Small Business with Kiva and Accion
Fri, November 22, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle St. – 11th Floor, Room 1103
Presented by Accion & Kiva
Hear from Kiva, a nonprofit that provides 0% interest loans of up to $10,000 to small business owners and entrepreneurs, and from Accion, a small business lender with loan ranges of up to $100,000 for small and existing businesses.

No Workshop Due to Holiday
Wed, November 27

No Workshop Due To Holiday
Fri, November 29

To register for a workshop, email BACPoutreach@cityofchicago.org or call 312.744.2086.

Also, in case you weren’t aware, BACP offers a Business Start-Up Certificate Program, designed to give business owners the essential elements in starting and growing a business. Attend nine workshops at BACP and learn the essentials of business planning, financing, marketing, legal issues, technology and more. Complete the program workshops within six months and earn your certificate, as well as get free advice on your business plan. You can register for the Business Start-Up Certificate Program at any BACP workshop. Learn about the full set of BACP offerings here.

And visit their Business Video Library here.

Source: City of Chicago :: Business Education Workshop Calendar

2019 Illinois Tax Delinquency Amnesty Act

If you have an existing Illinois tax liability, make full payments between October 1, 2019, and November 15, 2019 and your penalties and interest will be waived.

Eligible liabilities are taxes due from periods ending after June 30, 2011, and prior to July 1, 2018. If you failed to file a tax return or incorrectly reported the liability due on a previously filed return for these tax periods, now is the time to file returns, make corrections, and pay the tax. Eligible penalties and interest will be waived.

You must file an original return for non-filed periods or file an amended return to make corrections.

The Illinois Department of Revenue has a Bulletin on the topic here, and a related FAQ here.

When An S-Corp Can’t Afford to Pay Reasonable Compensation

Reasonable Compensation is defined by the IRS as: “The value that would ordinarily be paid for like services by like enterprises under like circumstances.” or the hypothetical “Replacement Cost” of the shareholder-employee.

Reasonable Compensation is derived from the value of the services provided, not the profit or loss of the business. While Reasonable Compensation has nothing to do with Profit and Loss, it does relate to Distributions. Why? Because the IRS guidelines for Reasonable Compensation state: The amount of reasonable compensation will never exceed the amounts received by the shareholder either directly or indirectly. It does not mention profit or loss at all but instead talks about ‘amounts received’ by the shareholder. It does not matter if the company is making or losing money; what matters is whether or not the S Corp owner is taking money (e.g. a distribution or other items of value) out of the S Corp.

Depending on the company’s financial condition and business strategy, a shareholder-employee may be able to take Reasonable Compensation plus a distribution, just Reasonable Compensation, or neither. What the shareholder-employee can’t do take a distribution instead of Reasonable Compensation.

This excerpts above create by far the most succinct explanation I’ve seen so far of how reasonable compensation is supposed to work. The original blog post goes on to offer a bunch of excellent example scenarios to help illustrate the concept.

I subscribe to RCReports.com (the author of the blog and these excerpts) and advise my S-Corp clients to do a reasonable compensation interview with me (using the RC Reports tools) at least every three years; though preferably every-other year. And if their circumstances change significantly — hiring staff or investing in equipment, especially if it allows them to cut back on their own hours — then we do a re-evaluation mid-year. As the blog also points out:

Anything that compensates the S Corp owner can be re-characterized as wages, including personal expenses paid by the S Corp or loans to the S Corp owner. At the end of the day a distribution of any kind triggers the requirement to pay Reasonable Compensation for services provided. Best practice is to know what the value of those services are and pay that amount in Reasonable Compensation before taking a post-wages distribution of any kind.

With the new Sec 199A Qualified Business Income Deduction, the issue of reasonable compensation is bigger and more important than it’s ever been before — make sure you (or your clients) have a credible basis for this amount, and for goodness sake, please don’t take distributions until you’re sure you can pay out the full annual amount of salary or wages due to you.

RC Reports is offering an upcoming free continuing education class on Reasonable Compensation for S-Corp Shareholder-Employees that I encourage all tax professionals and S-Corp owners to attend.

For the record — I receive no discounts or commissions for their service; I’m simply promoting it because I love their continuing education, blog posts and products.

Source: What if an S Corp Owner can’t afford to pay Reasonable Compensation? – RCReports

Why Client Board Meetings Matter

I’ve avoided client board meetings for years because I enjoy neither the drama nor the bureaucracy, and the feeling of being beholden to so many people who disagree with each other — and sometimes with me — gives an unenviable feeling of being stuck in the middle.

However, I’ve recently come to realize that not attending board meetings does the client a disservice. As stated appropriately in this recent Accounting Web article:

There is a role for the CPA to play concerning the plans for certain agenda items the board may be considering and to properly document various decisions that have tax implications so they are part of the corporation’s tax records. Live attendance is encouraged, as your availability can only encourage questions and provide documented confirmation concerning tax planning.

Not only does attendance encourage questions, but the CPA can help boards determine which questions to ask, and to help teach them about financial literacy. It can also foster communication between management and the board when everyone is on the same page.

Your client is the entity, not the individual owners in this setting. If dissension should surface, “adviser” is the watchword, not “advocate.” The minority position could regard you as being allied with the majority, suggesting favoritism is at play more than professional regard for a given position or action. Make your positions clear, and by all means make a note to your file concerning any such discussion. Overall, participation in an annual meeting gives the practitioner an opportunity to shine. You will remind the client of your value to the entity.

Source: Why Client Board Meetings Matter | AccountingWEB

City of Chicago October 2019 Business Education Workshops

Each month the City of Chicago offers twice-weekly (Wed & Fri) FREE business education workshops presented by experts in private practice as well as representatives from various city departments. There are quite a few good ones this month — see the list below — and they’re all offered at City Hall (right downtown and near public transit). To register for any of them, email BACPoutreach@cityofchicago.org or call 312.744.2086.

City Inspections – Ask Questions, Get Answers
Wed, October 2, 1:00 PM – 2:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by the City of Chicago
To operate a successful business in Chicago you need to know what it takes to maintain compliance. Officials from several City departments will provide insight on how to operate safely, stay compliant, help prepare for inspections and highlight the do’s and don’ts of operating a business.

The Nuts and Bolts of Small Business Funding
Fri, October 4, 9:30 AM – 11:00 AM
City Hall, 121 N. LaSalle St. – Room 1103
Presented by Hannah Fernandez, ROI Business Funding
Access to capital continues to be a pressing challenge among small business owners. In this workshop, you will have a better understanding of the spectrum of funding options that exist for small businesses in the “missing middle” gap, where the capital amount the business owner is looking for is too small for a traditional bank or too big for a microfinance institution or nonprofit lender (typically between $50K-$2MM). You will learn how to identify which funding option(s) is most appropriate for your business and know what it takes to become fundable.

Negotiation Skills Workshop
Wed, October 9, 1:00 PM – 2:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by Awatif Yahya, Founder, Awe Horizons LLC
Think about the last time you bought a car, negotiated your pay, agreed with a customer on a price, or got consensus with your kids on where to dine. How did it go? Were you happy with the outcome? Did you get what you wanted? There is science behind a good negotiation. It is a skill that can be learned and mastered over time. The aim of this workshop is to develop and enhance your negotiation skills, be it in a business environment or a personal setting, to get to a win-win situation. This workshop will address what makes up a good negotiator, cover negotiation myths and mistakes, negotiation satisfies and dig into 5 negotiation tactics. We will close with practicing tips to help you master your negotiations.

Lending Tools for Small Businesses in Growth Mode
Fri, October 11, 7:30 AM – 9:00 AM
City Hall, 121 N. LaSalle Street – 11th Floor, Room 1103
Presented by Jake Stern, SVP & Director of Economic Development at SomerCor
Interested in taking the next step to expand your business? Learn about powerful lending tools that meet the capital needs of existing businesses in growth mode. Topics include SBA 504 loans, Small Business Improve Fund (SBIF) grants and Neighborhood Opportunity Fund (NOF) grants.

Forming Your Business: Choosing a Legal Entity
Wed, October 16, 1:00 PM – 2:30 PM
City Hall, 121 N. LaSalle St – 8th Floor, Room 805
Presented by Agostino Filippone, Partner, Chokshi Filippone Law, LLC
Whether LLC, Corp, or another legal entity, when starting a business, organizing your company the right way can significantly limit risk. Agostino Filippone, a Partner at Chokshi Filippone Law, LLC, will present on entity options, as well as provide information and material to help you navigate around common pitfalls faced by business-owners.

How to Use Networking to Build Your Business
Fri, October 18, 7:30 AM – 9:00 AM
City Hall, 121 N. LaSalle St. – 11th Floor, Room 1103
Presented by Anna Maria Viti-Welch, The Viti Companies
Anna Maria will discuss different ways to network, as well as how to begin networking, where to find the best networking opportunities for your business and how to make the most of your networking efforts.

How to Write a Business Plan – What you need to know!
Wed, October 23, 1:00 PM – 2:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by Donna R. Rockin, Managing Partner at Rockin Enterprises, Inc.
Learn how to create a comprehensive business plan. It’s easier than you think when you understand all the components that get included. You’ll receive a complete list of what to include to demystify the process. Writing a solid business plan is your roadmap to business success.

Identifying Your Optimal Marketing Tactics
Fri, October 25, 7:30 AM – 9:00 AM
City Hall, 121 N. LaSalle St. – 11th Floor, Room 1103
Presented by Rainier de Ocampo, MBA (Adjunct Marketing Professor at UCLA Extension and Cal State University, Los Angeles)
There are many digital channels and marketing tactics to choose from that it can be overwhelming and difficult to know which ones will work best for your business or brand. This session will unpack and help integrate the following marketing tactics: Social media; Email marketing; Digital advertising; PR & media outreach; Blog content; And more!

Fighting Cybercrime and Meeting Your Cyber Security Challenges in 5 Steps
Wed, October 30, 1:00 PM – 2:30 PM
City Hall, 121 N. LaSalle St. – 8th Floor, Room 805
Presented by the Better Business Bureau (BBB)
Cyber crime targeting businesses is on- going and continues to be a major concern. Learn how five steps can build awareness and an action plan to deter cyber criminals and help avoid the problems that could destroy a business. This presentation uses the latest information about hackers and data breaches to educate businesses how to protect themselves. Better Business Bureau teamed with National Cyber Security Alliance and National Institute for Science & Technology, along with local cyber security experts to create a scale-able program that any size company can use to create an individualized cyber security program. This workshop is in recognition of National Cyber Security Awareness Month.

To register for a workshop, email BACPoutreach@cityofchicago.org or call 312.744.2086.

Also, in case you weren’t aware, BACP offers a Business Start-Up Certificate Program, designed to give business owners the essential elements in starting and growing a business. Attend nine workshops at BACP and learn the essentials of business planning, financing, marketing, legal issues, technology and more. Complete the program workshops within six months and earn your certificate, as well as get free advice on your business plan. You can register for the Business Start-Up Certificate Program at any BACP workshop. Learn about the full set of BACP offerings here.

And visit their Business Video Library here.

Source: City of Chicago :: Business Education Workshop Calendar

IRS Finalizes Safe Harbor to Allow Rental Real Estate to Qualify as a Business for QBI

From the IRS e-News for Tax Professionals Issue 2019-35, dated September 27, 2019:

The IRS this week issued Revenue Procedure 2019-38, which establishes a safe harbor allowing certain interests in rental real estate, including interests in mixed-use property, to be treated as a trade or business for purposes of the qualified business income deduction under section 199A of the Internal Revenue Code.

The safe harbor is available for individuals who claim the section 199A deduction with respect to a “rental real estate enterprise.” To review the qualification requirements, visit IRS.gov/taxreform.

Note: there is still much argument out there over whether the safe harbor is intended to be seen as a definition of a rental real estate trade or business, or simply a minimum requirement in order to avoid having to prove whether or not an activity qualifies under section 162. Safe harbors sometimes get used in the code more like a definition — and sometimes they are seen as… well, as more of a safe harbor.

Some educators are taking the stance that even if a real estate rental regularly has losses, if they otherwise qualify under section 162 as a trade or business, they must include these losses as 199A regardless of meeting the safe harbor. Of course, this could negatively affect their clients. Other educators are taking the stance that these small rental real estate clients who regularly have losses and have no incentive to qualify under 199A can avoid it precisely because they do not meet the safe harbor (as if the safe harbor were a definition of a trade or business). Only time and the courts will tell whose interpretation will prevail.

Employer Alert: Illinois Amends Equal Pay Act

Just wanted to share a quick post regarding an important new Illinois law that goes into effect Sunday, September 29.

This year, Illinois Governor J.B. Pritzker signed into law House Bill 834, which amends the Illinois Equal Pay Act of 2003 to prohibit employers from inquiring about a candidate’s compensation history. Failure to comply to the Illinois Equal Pay Act may result in legal action, audits and significant financial penalties. The law becomes effective on September 29, 2019.

For more information, see the Illinois General Assembly webpage.

The National Law Review provides the following recommended takeaways:

The 2019 IEPA amendments provide for increased penalties and damages for violations of the law, and applicants and employees have five years to bring a claim. With all of this in mind, employers are encouraged to do the following:

  • Promptly engage with external head hunters and internal talent acquisition teams to ensure that they understand the law and the limitations it will impose on the recruiting process;
  • Remove any wage and salary history inquiries from job applications;
  • Review and revise policies and practices relating to recruiting, interviewing and hiring, and ensure that employees who interview candidates are informed of what they cannot ask regarding pay history, and of how they should handle voluntary disclosures of pay history;
  • Review and revise policies and agreements which limit an employee’s ability to discuss compensation, including as may be found in confidentiality and restrictive covenant agreements; and
  • Consider whether conducting gender and/or race based pay equity audits with legal counsel is appropriate in order to evaluate (and correct) potential disparities.

UPDATE — The Illinois Department of Labor released this FAQ on September 27th:

  1. Can employers ask for salary history or use salary history when determining whether to offer a job or when determining how much to pay the job applicant?
    No. It is unlawful for an employer to request or require a wage or salary history from a job applicant as a condition of being considered for employment or as a condition of employment.
  2. Can employers ask about employment benefits that have been provided in the past to a job applicant during the application process?
    No. It is also unlawful for an employer to request or require a job applicant to disclose benefits or other compensation received at any current or former employer as a condition of being considered for employment or as a condition of employment.
  3. Who is covered by the law?
    Illinois job applicants. This includes applicants to part-time and full-time positions, temporary or permanent, whether hourly or salary. The law however does not cover independent contractors.
  4. Can employers use recruiters to determine applicants’ salary histories?
    No. Recruiters, employment agencies, staffing agency or any other agent of an employer may not screen applicants based on their current or prior wages or salary histories, benefits or other compensation.
  5. Can an employer ask a current or former employer of the job applicant for the applicant’s wage history?
    No. It is unlawful for an employer or their agent to ask for a wage or salary history, benefits or other compensation from an applicant’s employer or former employers when conducting verification or reference checks.
  6. What if the employee already works for the company where he or she is applying?
    The prohibition does not apply if a job applicant’s salary history is a matter of public record or if the applicant is a current employee applying with the same employer.
  7. Can an employer prohibit employees from discussing their salaries?
    No. An employer cannot prohibit its employees from disclosing their own salaries, benefits or other compensation to other individuals.
  8. Can job applicants volunteer salary history information?
    Yes. Applicants may voluntarily disclose their prior wage or salary history including benefits or other compensation. The employer shall not consider or rely on the voluntary disclosures as a factor in determining whether to offer a job applicant employment, in making an offer of compensation, or determining future wages, salary or benefits.
  9. Can employers provide a salary range to an applicant or discuss with an applicant their salary and benefits expectations?
    Yes. An employer can provide information about the wages, benefits, compensation, or salary offered in relation to a position. The employer can also engage in discussions with an applicant about the applicant’s expectations with respect to wage or salary or benefits.
  10. Who do I contact if I have questions about the new law?
    You should call the Illinois Department of Labor at the Equal Pay Hotline 866-372-4365.

Source: Employer Alert: Illinois Amends Equal Pay Act

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