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This material is designed to provide information about the subject matter covered in this report. The accuracy of the information is not guaranteed. This material is sold or offered with the understanding that the author is not engaged in rendering legal, accounting or other professional services. If the legal advice or other expert advice is required, the services of a competent professional should be sought. This report is provided as a no obligation free community service provided by Sheppard Real Estate Group, NYS Licensed Real Estate Broker.