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*KPMG Law US LLC (“KPMG Law US” or “we” or “us”) is located at 60 East Rio Salado Parkway, Suite 800, Tempe AZ 85281-9125.  Telephone 480-223-0000.  KPMG Law US is a Delaware limited liability company and a subsidiary of KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG LLP does not provide legal services. For more detail about the structure of the KPMG global organization please visit  https://home.kpmg/governance. The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230. 

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