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Bob and Andy, thanks again for another great session on tax planning. This is a great overview, and I realize that Bob has presented something similar to today's webinar in the past, but as a refresher this information is certainly excellent! Very few advisers are even remotely aware of some of these more esoteric topics involving the tax law, and it certainly puts those A4A members who participate in these webinars at a distinct advantage to the other so-called "advisers", Thank you!