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This Web site is independently owned and operated by Tony Novak, CPA, MBA, MT. Tel. (800) 609-0683, Email tnovak@freedombenefits.net. Opinions expressed are the sole responsibility of the author and do not necessarily represent the opinion of Freedom Benefits Association or any other person, company or entity mentioned. Information is from sources believed to be true but cannot be guaranteed. Any tax advice in this communication including attachments and linked resources cannot be used by the taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer.