{"id":471838,"date":"2021-04-06T09:30:22","date_gmt":"2021-04-06T13:30:22","guid":{"rendered":"http:\/\/www.marketnewsdesk.com\/?p=471838"},"modified":"2021-04-06T09:30:22","modified_gmt":"2021-04-06T13:30:22","slug":"an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success","status":"publish","type":"post","link":"https:\/\/www.marketnewsdesk.com\/index.php\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\/","title":{"rendered":"An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company&#8217;s IRA Success"},"content":{"rendered":"<h2>\nCombining the expertise of America&#8217;s IRA Expert and his team with The College&#8217;s proven pedigree in e-learning design and delivery<br \/>\n<\/h2>\n<div class=\"mw_release\">\n<p>King of Prussia, PA, April  06, 2021  (GLOBE NEWSWIRE) &#8212; George Nichols III, President and CEO at The American College of Financial Services, announced today the launch of <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=RJhJF9o2O1G0MFDI7-GU8u1ky6FZjLMrLXWDeKgcV-x-vcVipTtwtZtB_9TiJ4NLc-HID0gES57sfZIhO7ZbmbknGCKcB10SCasMN7gX8s3XtN0DWoKtWFnVgS1zszD3iWinpRpuIvv4IMhsp0dkkYsTWy-95qg3UUvx1qaNe2Hjpc4P3phBYZq_6wizKEDNlvRszYxry4obPSsC4VCcsvI0xt1QG89B5wlSDu8-1eM=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\"><b>IRA Success<\/b><\/a>, an industry-first program delivered by two financial education leaders \u2013 Ed Slott and Company and The American College of Financial Services.\u00a0<\/p>\n<p>\n        <b>IRA Success<\/b> is an innovative, continuing education eligible, self-study program covering the latest retirement distribution and tax planning laws and strategies under the SECURE Act and CARES Act. It combines the expertise and clear-cut language of America\u2019s IRA Expert <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=CTExLh1RrKS3JD74N6YD4qB42JIaMh6joquSZ5mK_zO51K3FTxZAd2nwkymZlvPEmP_57lRyxB7LVADGyvLgVtNI--KPDHyhKr2N_fiUMfdHD0MLEMHqLb0L9ksX-UIykDbCiDmdy0KnQhUE_Um3CJ_eTVVMg0KSgopO7XudYT96ur1g6r0rr3_O6dISpsMXgXfpr0yBfmx1vcAEwedHlk_tmTe7aKlShWzsiCL2ZREguTd0osEgqvzet0o6uh0AvLhLVsNCGQ85HOM-Rk30FQ==\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Ed Slott, CPA, founder of irahelp.com and Professor of Practice at The American College of Financial Services<\/a>, and his team of IRA Experts with The College\u2019s proven results in e-learning design and delivery.\u00a0<\/p>\n<p>\u201cThe College is proud to partner with industry leader Ed Slott and his team, who have educated millions on the second half of retirement planning, to offer a one-of-a-kind educational program in the financial services industry,\u201d said Nichols. \u201cThe IRA is a valuable retirement planning vehicle full of opportunities and obstacles currently owned by one-in-three U.S. households. IRA Success offers our students massive real-world applicability and potential business-building outcomes in a growing marketplace.\u201d\u00a0<\/p>\n<p>With an emphasis on the SECURE Act and CARES Act, the 12-course program covers everything from recognizing new backdoor Roth opportunities to identifying key beneficiary categories still eligible for stretch IRA provisions. Each course comes with a video presentation, resources to use with clients and a digital course manual as an extensive reference tool.<\/p>\n<p>\u201cThe financial industry has seen sweeping legislation and policy changes in recent years that have completely changed the retirement planning landscape. Now, more than ever before, financial professionals need access to the latest information available so they can serve clients in their best interest,\u201d said Slott. \u201cI am proud to partner with The College to provide the training advisors need on a robust e-learning platform.\u201d\u00a0<\/p>\n<p>As a leading source of timely IRA expertise and analysis to financial advisors, institutions, and consumers, Slott and his team greatly expand The College\u2019s knowledge offerings by providing practical, easy-to-understand information on IRA and retirement distribution planning. This program will help financial professionals prepare their clients to secure hard-earned retirement savings and navigate potential tax pitfalls. IRA Success costs $195 per course or $2,100 for the entire program. Those that enroll by April 30, 2021, will receive a signed copy of Slott\u2019s new best-selling book, \u201c<a href=\"https:\/\/www.globenewswire.com\/Tracker?data=Lew32WNL4ukwBQPzFFHCGfOC0LV87vCkY_epQHdfN_0qu8kzxurQkCHk3U4zMYuzvE-iO56IdFNufr_bN_jW_4wVLDUE6de4aHgnBFDnDdcN1zBS5c9x_RMOgh5lN-mb\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">The New Retirement Savings Time Bomb<\/a>\u201d (Penguin Random House, 2021).\u00a0<\/p>\n<p>To learn more about IRA Success, visit <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=anTD6x9l8naxqP7R0bZOh5oZp3m3T4I7xkoPYCiTx0TXJ_q8GX3EqClxHD98EZlTBf0acis7qJZfshHVtUwVBclyJwKiQatlH2jhLkj9gim3NybthF5zBWOkuTx1zKOAqt6-y82evnF6R1742hBsuw==\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">TheAmericanCollege.edu\/IRASuccess<\/a>.\u00a0<\/p>\n<p align=\"center\">\u00a0###\u00a0<\/p>\n<p>\n        <u>ABOUT THE AMERICAN COLLEGE OF FINANCIAL SERVICES<\/u><br \/>\n        <br \/> The American College of Financial Services was founded in 1927 and is the nation\u2019s largest nonprofit educational institution devoted to financial services. Holding the highest level of academic accreditation, The College has educated one in five financial advisors across the United States and offers two master\u2019s degrees in management and financial services, along with prestigious financial planning designations such as the <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=dzmUbOYT0BfkdwKnup4rP2cnrnD6JjZDmg0RmX2nk9P6_GvTD4cLlmafaEOpUStYuyYglxlt1Gr69B8yB7oY7Lkbjyo3PdwppmwDDLoxjoJtQQmpk7sE9EaPrLg_eY3uG6qGbZQ_Lp4NRaC_NYEVeigLjUlnSY_yJ3jPtd2GheqnyTmxAH6Irr_0IQ1KX6Qr\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Retirement Income Certified Professional\u00ae (RICP\u00ae)<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=Rp7_x3T--HKNkPc6-wn4GYpZe94YQzYvzKhXFQ_zHO33CAZxPOIuzD2zfj8oCFgBXCVHKsz8mPY_GA3sTg5zocYKe8_Tg2s9xJC05Dh_eAxa2xiWbZsG4R4ABSw5fZ12McixrWbR8DiWJdP8KEdhMux-ckn_IIFInNxG9AdtRu0=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Chartered Life Underwriter\u00ae (CLU\u00ae)<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=d3d6KUIPdowaDZIVfF4fHk5FA2MZLzeepC5USeaDJKTQvaYvGSGAqIvoAjeDgS9GF_vmkWslpaS4xW0fzRN1hwxRRkImoql8gm84PXlQdnJZMC0s6e4m6hibuvWM_hpqRs83gBNRWeDaTIyWaFaNzZ-qemPSOI2fm9bABd7qQN4Y0cFLgaL9-D9KBtPGw3q3\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Wealth Management Certified Professional\u00ae (WMCP\u00ae)<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=Rp7_x3T--HKNkPc6-wn4GSGz8toPh8XnJd6FoOgy-WRmiVwfZKbell0XbSPQW1x5mmXRr67qgaccwcbB5PSZNWS-RRHOGBRNah8U_ZhDbl4Ja-02ky_NLSYZBVG0OILrlPqlmHB6NbZASSpA-RR0qgz_v3KGLLsdkpJDs-NKbdk=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Chartered Advisor in Philanthropy\u00ae (CAP\u00ae)<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=Rp7_x3T--HKNkPc6-wn4GcV0HWAXsWf6tpeeg5As4fum9356E3WL5PUv8eJHcpk7eTw0ivJSjpimkqQ_RvqZLgPATrR-kVMedS5bmHtxeSm4_gvNM4UCjYvO2O-G-KhRISH_jwnTtQrQe6x4SPkJ7lSpuwgdC6vTIR6XLftEEZPhf7NSDbjMQQZcf_AAgKCS\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Chartered Special Needs Consultant\u00ae (ChSNC\u00ae)<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=Rp7_x3T--HKNkPc6-wn4GUvZ469XfSPnHpYOLi1BeysZhHw1T8avV3TNyy_qNVBdlsPf8W2pKijKh6Q3_lFup1N52BD2gGONpMcYegpkTtSX66LlqlKyixGcf3_17bLCNgmuTUan5ReSg2GhzSORJvZD1YQRu5rs7dj-krdD8rs=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Chartered Financial Consultant\u00ae (ChFC\u00ae)<\/a>, and education leading to the <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=72Ni2xRD4PRPeKtKYXSzCnjw_yZo82KoI3TNuub9tFHIqffUFpk3DguhwanKOoJQ0eFH-igA3u-2o5uIIubwPzMp2EvNwf-BRdQ4RPHkn5BchZchnYOzQXxiNrD5c4oa5sbpaghV14X2f4kyBfFCLz5kUgt_m5LuNl6GZDxdlT_NWmaInhP1H1GRwib3UvII\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Certified Financial Planner\u2122 (CFP\u00ae) certification<\/a>. The College\u2019s faculty represents some of the foremost thought leaders in the financial services profession.\u00a0Visit <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=anTD6x9l8naxqP7R0bZOh5oZp3m3T4I7xkoPYCiTx0QcL4Ko8naLHSZzROM1QVLrfFgOqtjGw5lDrb-Phqq8WULg9mQVqFK402LBtwKFdJg=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">TheAmericanCollege.edu<\/a> and connect with us on <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=JH0TZdm3BHBuK2gVEkyTbz-OJZODFzSeAaG1U_6vxcJl3c63oTXwGVzkM-p9PWW9dMMjfnUO_WBg4kZL-BUKR77FKBRVfzx4lFVFbe4xa3E=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">LinkedIn<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=APyN-g9ToXOzbNIgZrsqLCYtZ_d0QVg7l67A_TEieDd064DQizu8BGJwUnawdGNv5FJ0HAN2AEBJRdRzxTxEyjeYLyFtjc8led7-C8dqC30=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Facebook<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=F7ZdIgsoFEicDeugy8VCkxl03lnfPzMBW1-YOCQj5SoTANNZtQgcl7rXy8jKKn5w1wXmEyFNPyiCk93RCM6jjQ==\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Twitter<\/a>, and <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=0oI7UcN_pqYtZ7H0MfXr_0Zqr_63tqHg2Oii7LN9dMLzBicuPpl6yD5CQTINitB9L2BEpc85oiGdy-15gQJriNQi_IqlvF7ZghtaCBfpOnM=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">YouTube<\/a>.\u00a0<\/p>\n<p>\n        <u>ABOUT ED SLOTT <\/u>\n      <\/p>\n<p>Ed Slott, CPA, is the nationally recognized IRA and retirement planning distribution expert, best-selling author and professional speaker. His latest books include \u201cEd Slott\u2019s Retirement Decisions Guide: 2021 Edition\u201d (IRAHelp, 2021), \u201cFund Your Future: A Tax-Smart Savings Plan in Your 20s and 30s\u201d (IRAHelp, 2021), and \u201cThe New Retirement Savings Time Bomb\u201d (Penguin Random House, 2021). He has also hosted several public television programs, including his latest,\u00a0\u201cRetire Safe &amp; Secure! with\u00a0Ed Slott\u201d (2021).\u00a0As an AARP columnist, Slott also writes a Q&amp;A column where he answers consumers&#8217; retirement planning questions. His company,\u00a0Ed Slott\u00a0and Company, LLC, is the nation&#8217;s leading provider of technical IRA education for financial advisors, CPAs and attorneys.\u00a0Ed Slott&#8217;s\u00a0Elite IRA Advisor Group<sup>SM<\/sup>\u00a0is comprised of nearly 450 of the nation&#8217;s top financial professionals who are dedicated to the mastery of advanced retirement account and tax planning laws and strategies. Visit\u00a0<a href=\"https:\/\/www.globenewswire.com\/Tracker?data=GSyzzwuxmsSyffOrbpaAV7AN1_FFDDGfFl9LsqUnkX8h_pdqtK6eAzSbVFJ9h4zvOZ3Af7jcPAxz6qVMww2jVfEys3loceb5qe1LPJIj4XPR9LkLe3p8KPjvio6BLOK3ExZm1rD_RtAYholx98CkUP0AsmxPyzzocD1YMXKWIa4VOFFUff37NgP0ZQVNW9sM\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">irahelp.com<\/a>\u00a0for more information and connect with Ed Slott and Company on <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=JH0TZdm3BHBuK2gVEkyTb12n3SaifAzSMPt_1T4p7zk3LHG5c9U2GYFbkX2pnDjOJj8Vh89Rn9Td_dFMJwJgYSdrrwcMUsCNJmJ9BR2yogYAMjfOcMYnPCt8mWHZBjhx\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">LinkedIn<\/a>, <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=APyN-g9ToXOzbNIgZrsqLPpcAi-c4vpkKCxYSPO7GZcimre4X385W_aSqkXr_7ANON6iVpIRKlsiaME_6-8CIszsINTyHJl-4e2xVIWlebY=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Facebook<\/a> and <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=F7ZdIgsoFEicDeugy8VCk6L65x4fmTEulzcBJ2vhtJJQSNBGmho9vu26SkLLdopYhGesREmZMn_sZPD6INVRGFK68DREbWC3sK6xDFDkTow=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Twitter<\/a>.<\/p>\n<p id=\"gnw_attachments_section-header\">\n        <strong>Attachment<\/strong>\n      <\/p>\n<ul id=\"gnw_attachments_section-items\">\n<li>\n          <a target=\"_blank\" href=\"https:\/\/ml.globenewswire.com\/Resource\/Download\/a647ab61-04a9-4a1b-9746-4b3bf018cfa5\" rel=\"noopener noreferrer\">MicrosoftTeams-image<\/a>\n        <\/li>\n<\/ul>\n<p>      <img loading=\"lazy\" decoding=\"async\" class=\"__GNW8366DE3E__IMG\" src=\"https:\/\/www.globenewswire.com\/newsroom\/ti?nf=ODIxMjIyNCM0MTA3ODIwIzIxOTUwNDY=\" width=\"1\" height=\"1\" \/><br \/>\n      <br \/>\n      <img loading=\"lazy\" decoding=\"async\" class=\"__GNW8366DE3E__IMG\" src=\"https:\/\/ml.globenewswire.com\/release\/track\/93537648-b898-4129-86c3-ceb6a1db06dc\" width=\"1\" height=\"1\" \/>\n    <\/div>\n<div class=\"mw_contactinfo\">\n<pre>Lindsey Allumbaugh\r\nThe American College of Financial Services\r\n610-526-1418\r\nlindsey.allumbaugh@theamericancollege.edu\r\n<\/pre>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Combining the expertise of America&#8217;s IRA Expert and his team with The College&#8217;s proven pedigree in e-learning design and delivery King of Prussia, PA, April 06, 2021 (GLOBE NEWSWIRE) &#8212; George Nichols III, President and CEO at The American College of Financial Services, announced today the launch of IRA Success, an industry-first program delivered by two financial education leaders \u2013 Ed Slott and Company and The American College of Financial Services.\u00a0 IRA Success is an innovative, continuing education eligible, self-study program covering the latest retirement distribution and tax planning laws and strategies under the SECURE Act and CARES Act. It combines the expertise and clear-cut language of America\u2019s IRA Expert Ed Slott, CPA, founder of irahelp.com and Professor of Practice &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.marketnewsdesk.com\/index.php\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company&#8217;s IRA Success&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-471838","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company&#039;s IRA Success - Market Newsdesk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.marketnewsdesk.com\/index.php\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company&#039;s IRA Success - Market Newsdesk\" \/>\n<meta property=\"og:description\" content=\"Combining the expertise of America&#8217;s IRA Expert and his team with The College&#8217;s proven pedigree in e-learning design and delivery King of Prussia, PA, April 06, 2021 (GLOBE NEWSWIRE) &#8212; George Nichols III, President and CEO at The American College of Financial Services, announced today the launch of IRA Success, an industry-first program delivered by two financial education leaders \u2013 Ed Slott and Company and The American College of Financial Services.\u00a0 IRA Success is an innovative, continuing education eligible, self-study program covering the latest retirement distribution and tax planning laws and strategies under the SECURE Act and CARES Act. It combines the expertise and clear-cut language of America\u2019s IRA Expert Ed Slott, CPA, founder of irahelp.com and Professor of Practice &hellip; Continue reading &quot;An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company&#8217;s IRA Success&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.marketnewsdesk.com\/index.php\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\/\" \/>\n<meta property=\"og:site_name\" content=\"Market Newsdesk\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-06T13:30:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.globenewswire.com\/newsroom\/ti?nf=ODIxMjIyNCM0MTA3ODIwIzIxOTUwNDY=\" \/>\n<meta name=\"author\" content=\"Newsdesk\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Newsdesk\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/index.php\\\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/index.php\\\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\\\/\"},\"author\":{\"name\":\"Newsdesk\",\"@id\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/#\\\/schema\\\/person\\\/482f27a394d4fda80ecb5499e519d979\"},\"headline\":\"An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company&#8217;s IRA Success\",\"datePublished\":\"2021-04-06T13:30:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/index.php\\\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\\\/\"},\"wordCount\":760,\"image\":{\"@id\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/index.php\\\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.globenewswire.com\\\/newsroom\\\/ti?nf=ODIxMjIyNCM0MTA3ODIwIzIxOTUwNDY=\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/index.php\\\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\\\/\",\"url\":\"https:\\\/\\\/www.marketnewsdesk.com\\\/index.php\\\/an-industry-first-the-american-college-of-financial-services-launches-new-education-program-ed-slott-and-companys-ira-success\\\/\",\"name\":\"An Industry First: The American College of Financial Services Launches New Education Program\u2014Ed Slott and Company's IRA Success - 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