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This content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by FMG Suite to provide information on a topic that may be of interest. Neither Raymond James Financial Services, Inc., nor any of its representatives participated in the creation of this material. The opinions expressed and material provided are for general information, and should not be consider a solicitation for the purchase of sale of any security. Copyright 2014 FMG Suite.