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IRS Circular 230 disclosure: In accordance with United States Treasury Regulations which became applicable to all tax practitioners as of June 20, 2005 any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.

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Central Coast Estate Planning & Fiduciary Services
778 Osos Street, Suite C
San Luis Obispo, CA 93401
Phone: 805-439-2323
Toll Free: 866-675-1036
Fax: 805-439-2424
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