November 15, 2013

UK – Swiss Information Exchange

Despite the Treasury’s estimations that some £40bn had been stashed away in secret Swiss bank accounts the “tax assurance commissioner”,  Edward Troup has announced that only £782M out of an expected yield of £3.45bn has actually been recovered to date.

These figures come as little surprise as many Swiss account holders will be non domiciled. Such individuals are entitled to use the remittance basis of taxation meaning that their income and gains are only taxable as the money is brought into the UK.

While long term UK resident, non domiciliaries will need to have substantial overseas wealth to justify this treatment (as a remittance charge of £50k must be paid) those who are in the UK for the short term, or who have modest overseas incomes can enjoy this basis without paying the remittance basis charge.

Furthermore it should be noted that the Swiss authorities are hardly shy in terms of with-holding taxes on investment income paid to non residents, as they take a whopping 35% out of dividends and interest payments before handing them over. Of this 15% can be offset against UK liabilities and the balancing 20% reclaimed from the Swiss Tax Man.

All in all this probably explains why the tax recovered under this agreement by HMRC is a fraction of that predicted. However, as usual it is the tax payer who is left with the burden of  the additional bureaucracy and the worry of HMRC making enquiries into their Tax Returns.

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 9:53 am


November 3, 2012

Is your business ready for PAYE Real Time Information?

According to the Federation of Small Businesses 25% of small firms are unaware of the changes to the way they must report their payroll known as RTI (Real Time Information).

FSB Chairman, John Walker, says “There are a number of steps to complete before businesses can provide Real Time Information.”

What is RTI? I hear you cry?

RTI or Real Time Information is the new system being introduced by HMRC in April 2013 to improve the operation of Pay as you Earn (PAYE).

Starting this April employers and pension providers will be required to submit information to HMRC on deductions for PAYE, national insurance contributions (NICs) and student loans every time they pay their employees rather than at the end of the year. HMRC believes the introduction of RTI will help individuals pay the right amount of income tax and National Insurance Contributions (NIC) throughout the tax year.

How will RTI benefit my business?

On the plus side, it should make the PAYE process simpler and less of a burden for businesses by streamlining paperwork as well as simplify the employee new starter and leaving processes.

For the most part though RTI underlies the government’s new state benefits overhaul otherwise known as Universal Credits and enables more efficient collection of outstanding PAYE and NIC liabilities.

When will RTI happen?

The new scheme is being phased in from April 2013. HMRC will notify employers 4-6 weeks before they must begin using RTI. All employers will be using the RTI service by October 2013.

Check your payroll data is accurate for RTI

You will need to check in advance that your payroll data is accurate and in an appropriate format for RTI. The information that you submit will be matched against records held on HMRC’s databases, and any discrepancies could lead to inaccurate tax calculations or trigger a compliance check.

Handy Checklist for ensuring employee data accuracy

Name

Ensure that individuals’ names are submitted in full, spelt accurately, and listed in the correct order, so: Alison Mary Smith, not A Smith, Smith A or Alison M Smith . Avoid using shortened versions (such as Chris or Dave), or covering entries (such as ‘unknown’ or ‘A.N.Other’).

Date of birth

Do not use a default date of birth, and make sure the date is in the correct format (day, month and full year of birth).

National insurance number

Ensure that you submit the correct national insurance number, which will take the form of two letters, followed by six numbers, ending with the letter A, B, C or D.

How can I get my business ready for RTI?

If you use someone outside your business to run your payroll, such as an accountant or payroll bureau or book keeper, talk to them now about the service they will provide in the future and get advice on what you need do to get ready

If you use payroll software then you will need to update your software to an RTI enabled package. If not, your PAYE information will need to be sent online to HMRC every time payment is made using PAYE RTI enabled software. Or use a payroll bureau or accountant. Alternatively, if you have less than 9 employees then visit hmrc.gov.uk/rti for free payroll options.

Learn more about Pay as your Earn Real Time Information

If you would like to talk to us about this blog then contact mark.busby@dbsellek.co.uk or 01344 620495.

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Tags: , , , — Mark Busby @ 11:28 am


October 13, 2012

Managing, mentoring and maternity leave

‘When I was making my choices, it was either law or accountancy,” says Dawn O’Leary. “I was advised then, that, as a woman, working in law outside of the larger cities, I’d possibly be ‘pigeon-holed a bit ’, (this was of course 25 years ago), into the family and divorce areas which didn’t really appeal to me. I was advised that accountancy, even back then, had more career options and was a bit more flexible, and that there were and would be more opportunities for women.”

Now Managing Partner with Davis Burton Sellek in Sunningdale in the South East of England, O’Leary says she was aware that accountancy had an image of being a male-dominated environment, but that this was never her experience of it.

“It’s always been quite encouraging.”

 Part of that encouragement was the advice and mentoring of the then senior partner at Henderson Loggie, the firm O’Leary trained with as a CA.

“I was definitely put on the right path by Donald McIntosh, the senior partner there [Henderson Loggie]. On receiving a speculative CV from me, he took a few hours out of his day to meet with me and my father and said, ‘Yes, I’ll give you a job now but what I think you should do is: go to university, Dundee or wherever, get your degree, and then you will be able to train as a CA and give yourself so many more options. At university in 1984 almost 50 per cent of the students studying accountancy in my year were female and it was all looking very positive for women in the profession.”

“All the way through my training contract and in the early years in Sunningdale I’ve benefited from fantastic mentoring and assistance in developing my career. My experience of the accountancy profession is that it was, back in the 80s and 90s, and still is a really open environment. It’s something I’ve tried to carry on with as well.”

After completing a Master’s degree in accountancy from the University of Dundee, O’Leary trained with Henderson Loggie, and was admitted as a CA in February 1992.

In June of that year she moved to Davis Burton Sellek in Sunningdale, the move sparked initially by her husband’s work commitments.

She had envisaged moving back to work in Dundee within a few years and possibly with Henderson Loggie, but “when I’d been here at Davis Burton Sellek about four years and after I’d had my first child Cameron, I knew we wouldn’t be going back. I then realised that rather than looking for a move to a larger firm in the South, remaining in the smaller firm environment and by that time well entrenched in the firm,  actually offered me the best chance of carving out a career with good partnership opportunities while still allowing me to balance family and home commitments as well.

“I just thought, actually, the grass isn’t going to be greener anywhere else.”

O’Leary returns time and again to the idea of striking a work-life balance. For her, remaining with a smaller firm was a key part in achieving this.

“If you want a hands-on family life and a fulfilling career without taking lengthy breaks, I personally don’t think the large corporate environment is the best place for a woman. My move to a smaller firm wasn’t planned but with hindsight, for me, it was the best thing I could have done. It gave me a fantastic opportunity to quickly work my way up the ranks to partner, get involved with really challenging clients and work and because of the close proximity and reasonable working hours, spend lots of time with my children, and ultimately get fairly close to attaining that seemingly elusive – ‘work life balance’.

“Friends of mine with children who remained in the profession working for top 20 firms have found it quite difficult to find this balance and some of those who ended up leaving have found it quite challenging to pick up their careers again elsewhere.”

A recent survey of the top 100 accountancy firms by Accountancy Age appears to show that the problem goes beyond the top 20 firms. The survey showed that the highest rate of female partners in a firm was only in the low 30s, with the majority of firms having less than 20 per cent female partners.

If O’Leary was to act as mentor to a young female CA, what would her advice be?

“I suppose my advice would be: no matter which size of firm you train with, it’s just to be aware that there are lots of options out there, and without sounding defeatist or lacking in ambition, if you want to keep your career on track and have a family life you probably need to make your move sooner rather than later to a family-friendly environment giving yourself the time (before children) to become an important asset in the firm and where in the future can have a real say in the management and direction of the business.”

The work like balance doesn’t happen overnight and it’s a constant challenge to keep everything juggling. The mother of two sons aged 17 and 15, O’Leary describes taking maternity leave as having been “quite tricky, because both my partners in Davis Burton Sellek were male, and had no children, so it was quite ground-breaking for everyone. I had three months maternity leave with both, that’s all. I knew that I either had to leave or get back as no one replaced me and the partners were covering my work.”

As well as the support of her mother, who travelled from Dundee for school holidays to help with childcare, O’Leary says nannies and au pairs were helpful in allowing her to continue working while her sons were growing up. She also thinks the short length of her maternity leave helped.

“Although it was tough at times, I think going back early was an advantage as I got myself and the boys into a routine quickly and together with a supportive working husband, really good childcare five minutes from the office, soon settled back into the next phase of career progression mixed in with motherhood! I personally have doubts about whether or not the ever increasing length of maternity leave actually benefits anyone – be it the employees, the employers or the children themselves.

Careful career planning which enables you to hopefully be in a position to spend more time with them later in their lives when they really need you, grappling with numerous activities, GCSE’s, A levels and life generally, seems to me, the preferred option.”

This ability to return to work and continue with career progression is not a universal experience and O’Leary is often surprised when attending various professional events and functions by the relatively low numbers of women in attendance and often wonders what became of the ‘50 per cent’ who used to attend lectures with her back in the 80s.

O’Leary recounts the story of a friend of hers, who worked in a larger firm, and who returned to work part time after maternity leave.

“She soon felt that working part-time in her early 30s was holding her back. She eventually left but found it really difficult to get back into a practice role with challenging work and prospects and was viewed by many potential employers as ‘too overqualified’

ICAS Director of Member Support Services Patricia Gallacher says that female CAs can find returning to work challenging after maternity leave, particularly where they have taken a career break or extended leave to have several children.

“Firms have taken steps to try to ease the transition,” Gallacher says. “But we do hear of women – and it is still primarily women – for whom returning to work is difficult. Their confidence levels may have fallen and they may struggle to find part-time and flexible solutions, if that is the approach they take to balancing work with the demands of raising children.

“ICAS sees supporting these members as extremely important. We have already begun career break networking groups, to allow CAs to meet, hear about career opportunities and discuss shared experiences.

“We are also planning a dedicated network for people who are on parental leave or a career break to raise children, so they can share experiences and hear about the many opportunities that still exist for them.”

Having children certainly didn’t hold back O’Leary’s career. A salaried partner since just before the birth of her second son, Blaine, she was made a full partner shortly after she returned from maternity leave, in 1998 at the age of 31.

“There was a generation gap between me and the firm’s existing partners, and I think at the time they were thinking about succession planning and the longer-term which was good for me and them.  ‘The thinking was – what’s a few months, really; it didn’t make any difference and fourteen years later I’m still here.’”

Her move to Managing Partner happened quite naturally, she said. The then partners decided on a retirement plan, with the senior partner leaving immediately due to ill health and the audit partner gradually, working a four- and then three-day week for a few years. This allowed O’Leary to take over the management of the practice immediately and put her stamp on the way forward and gradually migrate over to her other role as the firm’s audit partner.

“The firm was relatively traditional in terms of structure in the past and had the usual role of senior partner in keeping with many other professional practices. However, it was clear to me that in order to grow and develop, the firm needed a slightly different management style and culture moving forward but one which still promoted sound mentoring to all members of the team. Three years on we are well on the way to achieving our aims and Davis Burton Sellek is very much a modern practice with traditional values which appears to be a winning combination”

As a footnote, helping her make the progression to managing partner was an unlikely secret weapon: “The firm’s senior partner when I joined was strangely enough, originally from Aberdeen, and even down here in the heart of the South East of England a few clients mentioned that they were glad that the firm and their financial affairs were still being looked after by another ‘canny Scot’!”

To find out more about the ICAS Career Break networking event, contact Patricia Gallacher on: pgallacher@icas.org.uk of +44 131 147 0100

 Source:  Padraic Ryan, ICAS Digital Journalist

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Tags: , , , — Dawn Oleary @ 8:26 am


September 13, 2012

Working from home tax checklist

Free yourself from the shackles of the office but know the tax implications

While Team GB were winning gold medals back in the summer, many employees chose to work from home or adopted flexible hours to avoid the traffic chaos and gridlock. As the internet frees more people up from the shackles of the office I am asked more and more about claims for directors who choose to work from home. Here is a checklist of useful tax items to consider when working from home:

General employment expenses
This is only allowed where you are obliged to pay and the amount is incurred wholly and exclusively for duties of employment.

Other Home expenses
This requires a director to prove their work duties are substantive and working from home is compulsory. Examples of possible claims:

  • Metered utility costs (not standing charges)
  • Business rates if charged (not council tax)
  • Additional insurance
  • Telephone calls (not line rental)
  • Internet access (providing not already in place)
  • Cleaning
  • Possibly travel costs to main company premises

Business rates and CGT on a home office
Your home office should be not liable for business rates and Capital Gains Tax providing the following applies:

  • The room is not exclusively for business purposes
  • The room was not specially built or adapted for business purposes. This goes for CGT too so make sure the room has some domestic use. Check use of home for business purposes is acceptable under mortgage agreement.

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 10:33 am


September 5, 2012

French tax 2nd homes owners

Retirees face tax hike by French cousins.

Thinking of buying a second home in France then you may wish to think again. The French have cottoned on to the fact the Brits don’t pay the same tax as the French and are looking to reap some returns from your wealth and property across the water.

French President Hollande’s tax raise in July affected UK citizens with homes in France. UK citizens now face increased capital gains tax and income tax on rental income bringing them in line with French citizens. Previously the tax on French rental income was levied at 20% + 15.5% social charge to pay for state benefits. From July non-residents have had to pay these social charges on sale and rental of property they own in France.

Not only this, anyone who has what is deemed to be wealth in France e.g. cars, property worth more than 1.3 million euros is being penalised.The previous wealth bands feature six different rates from 0.5% to 1.88% starting at trigger point of 1.3m euros.

So if you choose to spend half your retirement in France then you will have seen an increase in wealth tax not just on your property but on all your worldwide wealth, which could alter your disposable income plans from here on in.

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Tags: — Mark Busby @ 8:31 am


August 29, 2012

Shop around for the best pension pot

You don’t have to accept your pension provider’s annuity rate

Pension saving is a long-term business, saving for years to ensure a better retirement in later life. However, “..you could still fall at the final hurdle and effectively lose a third of your pension just at the point of retirement.” says Ros Altmann, director-general of Saga.

Most people know before retiring they need to arrange an income from their pension fund and that this is typically done by purchasing an annuity. Since you only purchase an annuity once it pays (literally) to make the right choice. Don’t be bullied by your pension provider into accepting the rate they offer you. The industry is getting better at encouraging people to shop around using what is known as the “open market option”. With increasing pressure on income and lower annuity rates it is important that you shop around for the best annuity deal. After all, once you purchase an annuity there is no going back. Many people are also unaware that they may qualify for what they call an enhanced or impaired annuity. An enhanced annuity offers a better rate to those with medical conditions or lifestyles that shorten their life expectancy.

Here are some pointers for ensuring you get the best possible annuity rate:

Shop around
If you are after an enhanced annuity then get quotes from as many companies as possible.

Medical Checkup
Think about having a medical check-up before you buying your annuity.

Ask a financial adviser
Ideally, you need expert independent financial advice from someone who can help you navigate the annuity minefield and you really need someone on your side to get you the best annuity rate.

Choose your adviser carefully
Check the adviser you choose has access to the whole market and uses the most common quotation form.

Watch out for old guarantees
Check the small print on your pension plan. In the past many plans came with attractive guaranteed annuity rates. You may be one of the lucky ones.

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 9:29 am


August 23, 2012

Workplace pension auto enrolment is around the corner

Employers are required by law to auto enrol staff into a workplace pension from October

How does auto enrolment affect me and my business?

Starting from October 2012 employers will have to enrol workers into a workplace pension. This will initially affect larger businesses and then be rolled out to all employers, so be prepared. This will affect those who:

  • are not already in a qualifying workplace pension
  • are aged 22 or over
  • are under state pension age
  • earn more than a minimum amount a year
  • (currently £8,105 – figure may change each April)
  • work or usually work in the UK

http://www.davisburtonsellek.com/pension-reform-changes-2012/

There is a minimum percentage the employer has to contribute. The date your business will begin automatic enrolment (known as the staging date) depends on the size of your company. A letter will be sent12 months before the staging date giving you the date the law applies to your particular business.

When will I have to auto enrol staff into a workplace pension?
The staging date will depend on the size of company. Large employers with 250 staff or more will have to enrol staff into a workplace scheme from 1 Oct 2012 to 1 Feb 2014.

Click here to learn more – http://www.thepensionsregulator.gov.uk/employers/staging-date-timeline.aspx

How do I tell staff about auto enrolment into a workplace pension

Employers are required by law to tell staff what automatic enrolment into a workplace pension means for them. This includes those who are to be auto enrolled as well as those who won’t or already are in a workplace pension scheme. You will have to provide the right information to the right individual at the right time. It is not up to your staff to work out what scheme they should be in and when. This does not apply to under 16s or over 75s.

Click here for letter templates – http://www.thepensionsregulator.gov.uk/employers/letter-templates-for-employers.aspx

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 11:26 am


August 21, 2012

Don’t look a tax gift horse in the mouth but act fast

Your opportunity to submit tax returns 2009/10 or earlier

As Britain pinned its hopes on London 2012 to raise spirits and a gold medal or two, 40% higher rate tax payers have been given a chance too. Those people who have not submitted tax returns for 2009/10 or earlier can volunteer to pay any unpaid tax for earlier years in return for lower penalties.

On 3 July HMRC launched their latest tax return initiative to clamp down on tax evasion. Higher rate tax payers, who haven’t submitted tax returns for 2009/10 or earlier, will be offered lower penalties and better terms. Individuals will have until 2 October to submit completed tax returns and pay the tax and NICs they owe. By coming forward voluntarily tax payers will be looked at in a better light and any penalty will be lower than if the taxman had approached them first. For those who don’t come clean, HMRC will pursue any outstanding returns, tax and National Insurance Contributions.

Head of HMRC, Marian Wilson, said “The campaign provides a three-month opportunity for those who want to get their tax affairs up to date to come forward. Our aim is to make it easy for them to contact us and send in completed tax returns, putting their affairs in order.”

“Penalties will be higher if we come and find people after the opportunity and some could face a criminal investigation. I urge people to come forward and disclose unpaid tax voluntarily.”

If you think this applies to you then speak to your accountant to find out more or contact HMRC directly and submit your tax return online by 2 October 2012. You will need to register for HMRC online services if you have not already done so. If you have any queries you can contact a dedicated helpline at HMRC 0845 601 8818.

As the taxman continues to clamp down on non-payment of taxes we remember the previous campaigns targeting offshore investments, medical professionals, private tutors and coaches, plumbers, electricians, VAT defaulters and online traders. Don’t be next; it really does pay to get your tax affairs in order this autumn!

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 12:22 pm


August 15, 2012

Review business plans now

Get ahead of the curve and review business plans for next quarter

Small and medium sized business owners spent the summer diversifying and discounting to capitalise on the Olympics and other celebratory events. According to the insurer Aviva, firms are being forced to increase the number of discount sale periods and launch new products and services.

David Bruce, commercial product manager at Aviva, said: ‘Trading conditions clearly remain tough, while it seems many owners are perhaps being more pragmatic than optimistic in their forecasting of future revenues.

He continued: ‘Many small businesses are worried about what will happen later in the year. They need to look at their business plans now and make sure they prepare for any expected bumps, even while enjoying the good times.’

Whilst for some the summer was a one-hit wonder in terms of business development and profit, maintaining a close relationship with an accountant and actively reviewing risk, cash flow and budgeting plans is becoming a regular occurrence for the smart business owner.

Business owners are usually bogged down with the day to day issues and the bureaucracy of running their business that they often have little time for the overall business strategy. Sitting down with an accountant to review your plans is an opportunity to sit down with a business expert who understands you, your business and your market and can provide you with an objective view of the company and your strategic direction.

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 10:20 am


August 10, 2012

Inductions for new company directors

Show potential investors you mean business

For those of you thinking of inviting a director to join your company then it is important to speak to your accountant who has a duty of care to advise you on your responsibilities legal and otherwise.

Many business owners have little understanding as to what being a director actually involves or of the consequences if it all goes wrong. Listed companies have the benefit of the UK Corporate Governance Code 2010 which requires all newly appointed directors to have an induction and to keep their knowledge fresh and up to date. Even though there is no governance code for non listed companies, an induction for companies with one or two directors is a good idea.

Your accountant will be well placed to help with an induction for a new director since they not only know the company history but are well versed in company law.

Benefits of an induction for newly appointed directors

  • The duties of a director are to the company but many directors view the company as an extension of self-employment. An induction can clearly articulate the differences.
  • Setting up a company is relatively easy and inexpensive. An induction will ensure the new director is aware of the governance laws involved.
  • An induction can highlight that two or more directors make a board and errors of judgment are the responsibility of the Board and not individuals.
  • A new director needs confidence in the Board and to understand their role. An induction can ensure the new director is clear of their role and communicate to fellow directors how their skill set is best placed.
  • Many companies grow and run as family extensions but problems can overflow. The IOD’s ‘Corporate Guidance and Principles for Unlisted Companies in the UK’ proposes a corporate governance family mechanism which incorporates an induction for a new director.

An induction that is formally recorded will signal to potential investors that the company is run properly.

Induction pack contents:

  • Schedule of directors’ legal duties
  • Copies of directors’ limited liability insurance
  • Copy of Company’s Articles
  • AGM minutes
  • Copy of Certificate of Incorporation
  • Organisation chart and company contact list
  • Copy of last submitted Company accounts
  • Schedule of important dates including submissions for tax and corporate returns
  • Details of impending litigation
  • Details of company accountant, solicitor and bank
  • Copy of business plan and budget forecasts
  • Names and shareholders and/or other directors

Finally, a signed note from the new director stating receipt of above documents should be filed with other company documents.

For more information on this blog talk to me on 01344 620495 or mark.busby@dbsellek.co.uk

Important - we endeavour to keep the information on this Site and the Blog accurate and up-to-date as far as possible. However, please remember the content is intended as a helpful guide only and may be subject to change at any time. Please always seek advice from your accountant or Davis Burton Sellek before acting on any of the information provided.

Written by Mark Busby @ 11:10 am


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