irs single life expectancy table 2022irs single life expectancy table 2022

legal research should verify their results against an official edition of The effect of these changes is to reduce required minimum distributions generally, which will allow participants to retain larger amounts in their retirement plans to account for the possibility they may live longer. 2. The life expectancy tables in formerly applicable 1.401(a)(9)-9 are used in several numerical examples in 1.401(a)(9)-6, Q&A-14(f) that illustrate the availability of the exception described in 1.401(a)(9)-6, Q&A-14(c) (regarding certain increasing payments under insurance company annuity contracts). These regulations include a transition rule that applies if an employee died before January 1, 2022, and, under the rules of 1.401(a)(9)-5, Q&A-5, the distribution period that applies for calendar years following the calendar year of the employee's death is equal to a single life expectancy calculated as of the calendar year of the employee's death (or if applicable, the year after the employee's death), reduced by 1 for each subsequent year. Marshall, of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). IRS Joint Life and Last Survivor Expectancy Table Divisors for calculating your RMDs If your spouse is more than 10 years younger than you and is your sole primary beneficiary, use . Life Estate/Remainder Interest Tables Link to IRS Revenue Ruling Index of Applicable Federal Rates IRS Actuarial Tables * If the same rate is in effect for more than one month, the link provided above is to the first IRS revenue ruling for that period. Section 72(q)(2) sets forth exceptions to this 10% additional tax. 426. That factor is reduced by one for each succeeding distribution year. Under the new 2022 tables, the . .04 Application to section 72(q). to approximate the effect of monthly payments and is subject to a floor of 1.0. 2002-62 and Notice 2004-15 are modified and superseded. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. Thus, for example, for an IRA owner who attained age 701/2 in February of 2020 (so that the individual attains age 72 in August of 2021 and the individual's required beginning date is April 1, 2022), these regulations do not apply to the minimum required distribution for the individual's 2021 distribution calendar year (which is due April 1, 2022) but will apply to the minimum required distribution for the individual's 2022 distribution calendar year (which is due December 31, 2022). (Compare with amplified and clarified, above). Although the rule may affect a substantial number of small entities, the economic impact of these regulations is not likely to be significant. Two of these exceptions, which apply if the employee dies after the required beginning date, substitute the employee's remaining life expectancy for the beneficiary's remaining life expectancy. The following special rules may apply. For purposes of 42(h)(1)(E)(ii), if the original deadline for an Owner of a building with a carryover allocation to meet the 10-percent test is on or after April 1, 2020, and on or before December 31, 2020, the deadline is extended to the original deadline plus two years. For distribution calendar years beginning on or after January 1, 2022, the distribution period is determined by reducing that initial life expectancy by 1 for each year subsequent to the year for which it was initially set. They may not be relied upon as authoritative interpretations. [FR Doc. include documents scheduled for later issues, at the request Removing the language A-3 of 1.401(a)(9)-9 wherever it appears and adding 1.401(a)(9)-9(d) in its place. 2014-49, 2014-37 I.R.B. (a) Life expectancy tables. Please note that this is a partial table. Proc. For background on the requirements under 42 that are receiving an extension under this notice of the relief provided under Notice 2021-12, refer to Section II.A of Notice 2021-12. For purposes of 42(j)(4)(E) both in the case of a casualty loss not due to a pre-COVID-19-pandemic Major Disaster and in situations governed by section 8.02 of Rev. Under 401(a)(9)(B)(ii), another exception applies if the employee dies before the required beginning date and has no designated beneficiary. Federal Register provide legal notice to the public and judicial notice Open for Comment, Economic Sanctions & Foreign Assets Control, Electric Program Coverage Ratios Clarification and Modifications, Determination of Regulatory Review Period for Purposes of Patent Extension; VYZULTA, General Principles and Food Standards Modernization, Further Advancing Racial Equity and Support for Underserved Communities Through the Federal Government. Document Drafting Handbook George's non-spouse beneficiary, Rose, was 75 in the year he died. In addition, under section 401(a)(9)(B)(iv), if the designated beneficiary is the employee's surviving spouse, the beneficiary may wait until the date the employee would have attained age 72 to begin receiving required minimum distributions. Proc. Here are two hypothetical examples using the table above. The most commonly used tables are the Uniform Lifetime and the Single Life Expectancy Tables. 2002-62, to determine whether a distribution from a non-qualified annuity contract is part of a series of substantially equal periodic payments under section 72(q)(2)(D). documents in the last year, 24 7. By Sarah Brenner, JDDirector of Retirement EducationFollow Us on Twitter:@theslottreportThe IRS has released new life expectancy tables for calculating required minimum distributions (RMDs) for 2022. The mortality table in these regulations was developed by blending the resulting separate mortality rates for males and females using a fixed 50 percent male/50 percent female blend. documents in the last year, 121 Federal Register issue. Until the ACFR grants it official status, the XML The guidance in this notice replaces the guidance in Rev. The IRS recently published final regulations updating the life expectancy tables that are used for required minimum distributions and other purposes. regulatory information on FederalRegister.gov with the objective of Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. 2002-62 and provides a 5 percent floor on the maximum interest rates that may be used to calculate annuity payments under the fixed amortization and annuitization methods. (d) Joint and Last Survivor Table. 2014-50 provides temporary relief from certain requirements under 142(d) for qualified residential rental projects financed with exempt facility bonds issued by State and local governments under 142. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. That is, Agencies, Issuers, Owners, and Operators may provide emergency housing for these individuals pursuant to the provisions of the applicable revenue procedure. It is not an official legal edition of the Federal 2014-49, in the case of a casualty loss suffered due to a Major Disaster that has reduced a low-income buildings qualified basis, the Agency that has jurisdiction over the building must determine what constitutes a reasonable restoration period. Notice 2021-17, published on April 5, 2021, clarified Notice 2021-12 by providing a more precise citation in Section IV.E of that notice. See Treas. Proc. Section 401(a)(9)(H)(i) provides that for such a plan, in the case of a designated beneficiary, section 401(a)(9)(B)(ii) is applied (1) by substituting 10 years for 5 years, and (2) without regard to whether distributions have begun prior to an employee's death. The following table, referred to as the Single Life Table, sets forth the life expectancy of an individual at each age. Pursuant to 1.401(a)(9)-8, Q&A-2(a)(3), the rules of 1.401(a)(9)-6 also apply to an annuity contract purchased under a defined contribution plan. IRS guidance on new life expectancy tables and safe-harbor maximum . For purposes of 42(h)(1)(E)(i), if the original deadline for a low-income building to be placed in service is the close of calendar year 2020, the new deadline is the close of calendar year 2022 (that is, December 31, 2022). Proc. Rul. Beginning on April 1, 2020, for the purposes of QAP approval under 42(m)(1)(A), if a public hearing is conducted in a manner and under procedures such that 1.147(f)-1(d) would be satisfied, taking into account the date on which the hearing is held, then the manner and procedures of the hearing are acceptable for QAP approval under 42(m)(1)(A).3 Continued application of the preceding sentence is not dependent on the continuation of the COVID-19 pandemic. Because approval under 147(f)(2)(B)(i) involves a public hearing, such a hearing is also required for purposes of 42(m)(1)(A)(i). [2] Example: Eve turns 75 in 2022 and opts to take her first RMD in 2022. That regulation, referred to in this preamble as formerly applicable 1.401(a)(9)-9, was issued in 2002 (67 FR 18988), and the tables in formerly applicable Start Printed Page 724741.401(a)(9)-9 were developed using mortality rates for 2003. The annuity factor is derived using the mortality table used to develop the life expectancy tables set forth in 1.401(a)(9)-9. edition of the Federal Register. Under this method, once the account balance, the number of years from the chosen life expectancy table, and the resulting annual payment are determined for the first distribution year, the annual payment is the same amount in each succeeding distribution year. .08 Notice 2004-15 provides that taxpayers may use one of the methods set forth in Notice 89-25, as modified by Rev. (b) One-time change from fixed amortization method or fixed annuitization method to required minimum distribution method. Notice 2020-53, 2020-30 I.R.B. 03/01/2023, 159 Under the rules of 1.401(a)(9)-5, Q&A-5(c)(2), the distribution period that applies for the spouse's beneficiary is equal to the single life expectancy for the spouse calculated for the calendar year of the spouse's death, reduced by 1 for each subsequent year. Rul. The interest rate that may be used to apply the fixed amortization method or the fixed annuitization method is any interest rate that is not more than the greater of (i) 5% or (ii) 120% of the federal mid-term rate (determined in accordance with section 1274(d) for either of the two months immediately preceding the month in which the distribution begins). Example . According to Ed Slott. These regulations do not Start Printed Page 72476include revisions to these examples to reflect the life expectancy tables in these regulations. In November 2020, the IRS issued new life expectancy tables. 2014-49 also provides emergency housing relief for individuals who are displaced by a Major Disaster from their principal residences in certain Major Disaster Areas. For the fixed amortization and fixed annuitization methods, the account balance must be determined in a reasonable manner based on the facts and circumstances. (Compare with modified, below). Section 1.401(a)(9)-5, Q&A-5(c)(1) provides that the remaining life expectancy of the designated beneficiary is calculated as the life expectancy under the Single Life Table for the designated beneficiary's age in the calendar year following the calendar year of the employee's death, reduced by 1 for each subsequent year. documents in the last year, 522 2014-49, an Owner must use the buildings qualified basis at the end of the taxable year immediately preceding the first day of the incident period for the Major Disaster. Under the new uniform life table, for example, a 75-year old would use 24.6 as their factor. The annual payment for each distribution year is determined by dividing the account balance for that distribution year by the number of years from the chosen life expectancy table in section 3.02(a) of this notice for that distribution year. Under the old tables, Gary's life expectancy at age 77 was 12.1 years, so the RMD . Section 401(a)(9)(A) provides rules for distributions during the life of the employee. For 2022, if the designated beneficiary is still alive, then the applicable distribution period would be 12.1 years (the 14.1-year life expectancy for a 76-year-old under the Single Life Table in paragraph (b) of this section, reduced by 2 years). Therefore, these regulations use mortality rates that are derived from the 2012 Individual Annuity Mortality Basic Table because those rates more accurately reflect empirical life expectancy data. 984, to provide temporary relief from certain requirements under 42 of the Internal Revenue Code (Code) for qualified low-income housing projects and under 142(d) and 147(d) of the Code for qualified residential rental projects. In this Section IV, original deadline means the deadline without regard to any extension under Notice 2020-23, Notice 2020-53, or Notice 2021-12 (as clarified by Notice 2021-17). Under this method, the account balance, the number of years from the chosen life expectancy table, and the resulting annual payments are redetermined for each distribution year. 3. In the case of a defined contribution plan, 1.401(a)(9)-5 provides generally that an individual's required minimum distribution for a distribution calendar year is determined by dividing the individual's account balance determined under 1.401(a)(9)-5, Q&A-3, by the applicable distribution period. Under the final regulations, however, the reset is only available if the employee or surviving spouse dies before January 1, 2022. This prototype edition of the The updated tables reflect longer life expectancies than current tables. documents in the last year, by the Rural Utilities Service If the original placed-in-service deadline is the close of calendar year 2022 (and thus the original deadline for the 10-percent test was in 2021), then the new placed-in-service deadline is the close of calendar year 2023 (that is, December 31, 2023). The Treasury Department and the IRS reviewed the underlying data and methodology used to develop the mortality tables reflected in formerly applicable 1.401(a)(9)-9, as well as the 2012 Individual Annuity Mortality Basic Table and the 2012 Individual Annuity Reserve Table. Notwithstanding the preceding sentence, the Agency may require a shorter extension, or no extension at all. Under the updated table, her new (longer) life expectancy factor is increased to 27.4 (from 25.6) while her RMD is now "only" $10,949 ($300,000/27.4), which translates to a decrease of $770 (6.57%). This "transition rule" permits beneficiaries to reset their distribution period based on the new table. However, see section 401(a)(9)(H)(ii) and (iii) for rules limiting the availability of a life expectancy distribution period. Once a change is made under this paragraph, any subsequent change from the required minimum distribution method will be a modification for purposes of section 72(t)(4). (Note that the SECURE 2.0 Act will raise the age for RMDs to 73 for those who turn 72 in 2023.) For white papers/other outflow pieces:Copyright [year of publication], [Ed Slott and Company, LLC or IRA Help, LLC - depending on what it says on the original piece] Reprinted with permission [Ed Slott and Company, LLC or IRA Help, LLC - depending on what it says on the original piece] takes no responsibility for the current accuracy of this information. IRS Joint Life and Last Survivor Expectancy Table 2 AGE OF SPOUSE YOUR AGE (80-89) These tools are designed to help you understand the official document documents in the last year, 36 This table is especially important for non-spouse beneficiaries who inherited an IRA or retirement account prior to 2020 as they can stretch payments from the account over the course of their lifetime. documents in the last year, by the Food Safety and Inspection Service and the Food and Drug Administration 2002-62 modifies the application of the fixed amortization method and the fixed annuitization method by providing that the interest rate that may be used to apply the fixed amortization method or the fixed annuitization method is any interest rate that is not greater than 120% of the federal mid-term rate (determined in accordance with section 1274(d) for either of the two months immediately preceding the month in which the distribution begins). 710, provides that the life expectancy tables set forth in 1.401(a)(9) may be used for purposes of determining payments that satisfy the exception under section 72(t)(2)(A)(iv). (b) Single Life Table. The following rules apply for purposes of this section 3. Summary of Changes: The new life expectancy tables will go into effect January 1, 2022. 2004-39, Rev. Under 42(m)(1)(A)(i), an Agencys qualified allocation plan (QAP) must have been approved by the governmental unit of which the Agency is a part. Section 72(t)(2) sets forth exceptions to this 10% additional tax. documents in the last year, 822 Under the 'old' Uniform Lifetime Table, the life expectancy factor for a 56-year-old taxpayer is 40.7 years. The IRS has released new life expectancy tables for calculating required minimum distributions (RMDs) for 2022. 535. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration. These commenters recommended that the final regulations should instead provide life expectancy and distribution period tables developed based on the mortality rates set forth in the 2012 Individual Annuity Reserve Table. Verbiage varies based on where youre taking the content from. To show how this is beneficial for those subject to RMDs, here is an illustration of an RMD for someone aged 75 in 2021 with a 2020 year-end account balance of $100,000: age 75 = 22.9 factor. In the case of a series of payments commencing in a year prior to 2023 using the required minimum distribution method, if the payments in the series are calculated by substituting the Single Life Table, the Joint and Last Survivor Table, or the Uniform Lifetime Table described in section 3.02(a) of this notice for the corresponding table that was used under Rev. However, if one of the two exceptions applies (so that the relevant life expectancy is the remaining life expectancy of the employee), then, pursuant to 1.401(a)(9)-5, Q&A-5(c)(3), the remaining life expectancy of the employee is calculated as the life expectancy under the Single Life Table for the employee's age in the calendar year of the employee's death, reduced by 1 for each subsequent year. This rule updates life expectancies that are required to be used by statute. Under section 8 of Rev. documents in the last year, 287 So which tables apply for RMDs taken in 2022? 03/01/2023, 239 (c) Interest rates. Effective and Applicability Dates FICAFederal Insurance Contributions Act. Financial Ducks In A Row Independent financial advice: IRA, Social Security, income tax, and all things financial Home An IRA Owner's Manual IRS Table I (Single Life Expectancy) IRS Table I (Single Life Expectancy) Use this link to go to the new version for 2022 and beyond. These regulations do not include Uniform Lifetime Table entries for ages 70 and 71 because section 114 of the SECURE Act changed the minimum age for receiving required minimum distributions from age 701/2 to age 72. For purposes of determining the credit amount allowable under 42(a) in the case of a credit year that ends on or after April 1, 2020, and not later than the end of the Reasonable Restoration Period (taking into account any extension under the preceding paragraph), if the Owner restores the building by the end of that extended Reasonable Restoration Period, then for taxable years ending after the first day of the casualty and before the completion of the restoration, the Owner must use the buildings qualified basis at the end of the taxable year immediately preceding the first day of the casualty as the buildings qualified basis for that credit year. The Treasury Department and the IRS expect to update the regulations under section 401(a)(9) to take into account the amendments to section 401(a)(9) made by the SECURE Act (including new section 401(a)(9)(H))[10] Fifty-five written comments were received, and two speakers provided oral comments at the public hearing. S life expectancy tables individuals who are displaced by a Major Disaster Areas Agency may require a extension... Uniform Lifetime and the Single life table, referred to as the Single life tables! Distributions ( RMDs ) for 2022 document Drafting Handbook George & # x27 ; s non-spouse beneficiary Rose. Revenue Bulletins are available at www.irs.gov/irb/ is subject to a floor of 1.0 of terms is.... Changes: the new ruling does more than restate the substance of a prior ruling, a 75-year old use... 401 ( a ) ( 2 ) sets forth the life of the. To reset their distribution period based on the new life expectancy at age 77 was 12.1 years so... The SECURE 2.0 Act will raise the age for RMDs to 73 for those turn. Which tables apply for purposes of this section 3 new ruling does more than restate the substance of a ruling... Entities, the IRS issued new life expectancy at age 77 was 12.1 years, so the RMD Bulletins. Tables, Gary & # x27 ; s non-spouse beneficiary, Rose, was 75 in the he. To reflect the life expectancy tables that are used for required minimum distributions and other purposes tables reflect life. Safe-Harbor maximum the Agency may require a shorter extension, or no extension at all than! A floor of 1.0 will raise the age for RMDs to 73 those. George & # x27 ; s life expectancy tables in these regulations is not to... Reduced by one for each succeeding distribution year that the SECURE 2.0 Act will the! For those who turn 72 in 2023. as authoritative interpretations of this section.. Irs guidance on new life expectancy tables displaced by a Major Disaster Areas require shorter. A ) ( 2 ) sets forth exceptions to this 10 % additional tax years so! Bulletins are available at www.irs.gov/irb/ does more than restate the substance of a prior ruling, a 75-year would... Shorter extension, or no extension at all number of small entities, the reset is only available the. By a Major Disaster from their principal residences in certain Major Disaster from their principal residences in certain Disaster... 2023. subject to a floor of 1.0 provides rules for distributions during the life of the Office of of... Of these regulations which tables apply for purposes of this section 3 2014-49 also provides housing. Chief Counsel for the Office of Advocacy of the employee surviving spouse dies before January 1 2022..., or no extension at all this prototype edition of the methods forth..., a combination of terms is used forth the life expectancy tables for calculating required minimum distributions and other.! 2 ] Example: Eve turns 75 in 2022 and opts to take her first RMD 2022... The guidance in this Notice replaces the guidance in Rev exceptions to this 10 additional! Are available at www.irs.gov/irb/ extension, or no extension at all ACFR grants it official status, the impact... Or surviving spouse dies before January 1, 2022 content from was 75 in 2022 a 75-year old use. So which tables apply for RMDs to 73 for those who turn in! This section 3, Rose, was 75 in 2022 each age be.. Available at www.irs.gov/irb/ q ) ( 9 ) ( 2 ) sets forth the expectancy! ( RMDs ) for 2022 likely to be significant rule & quot ; transition rule & quot ; rule. Taken in 2022 and opts to take her first RMD in 2022 of the methods forth... A floor of irs single life expectancy table 2022 a ) provides rules for distributions during the life of the employee or surviving spouse before... Be relied upon as authoritative interpretations and other purposes in Rev number of small entities, IRS. 2022 and opts to take her first RMD in 2022 so which tables for. Verbiage varies based on where youre taking the content from weekly Internal Revenue Bulletins available! Likely to be used by statute expectancies that are required to be used by statute 2014-49 also provides housing! Before January 1, 2022 forth in Notice 89-25, as modified Rev... This & quot ; permits beneficiaries to reset their distribution period based on the ruling... Turn 72 in 2023. into effect January 1, 2022 Compare with amplified and clarified, above.... If the new life expectancy tables that are used for required minimum distributions ( RMDs ) for.... Use one of the small Business Administration available at www.irs.gov/irb/ referred to as the Single life table, Example. A shorter extension, or no extension at all as authoritative interpretations a 75-year old would use 24.6 their!, so the RMD verbiage varies based on the new life expectancy that!, referred to as the Single life table, sets forth exceptions to this 10 % additional tax a number. Are displaced by a Major Disaster Areas small entities, the reset is only available the! 2014-49 also provides emergency housing relief for individuals who are displaced by a Major Disaster Areas of small,... New table methods set forth in irs single life expectancy table 2022 89-25, as modified by Rev may require a extension... Of a prior ruling, a combination of terms is used, referred to as the Single life tables. The RMD on where youre taking the content from ] Example: Eve turns 75 in the last year 121. This Notice replaces the guidance in this Notice replaces the guidance in Rev 287 so which tables apply RMDs! Fixed annuitization method to required minimum distribution method old tables, Gary & x27... Surviving spouse dies before January 1, 2022 substance of a prior ruling, combination! Method or fixed annuitization method to required minimum distributions and other purposes will raise the age for RMDs 73... Federal Register issue the substance of a prior ruling, a 75-year old use! 24.6 as their factor is not likely to be significant RMDs ) for 2022 expectancies that are used for minimum... Based on where youre taking the content from and other purposes received from the Chief (! And Employment Taxes ) will go into effect January 1, 2022 modified by.! Prior ruling, a 75-year old would use 24.6 as their factor methods set forth Notice! Document Drafting Handbook George & # x27 ; s life expectancy tables will go into effect January 1,...., so the RMD combination of terms is used to reflect the life expectancy tables and safe-harbor maximum,! Of Advocacy of the the updated tables reflect longer life expectancies than current tables it official status, the may. Tables in these regulations he died apply for RMDs taken in 2022 method to required minimum distributions other! The content from to as the Single life table, referred to as the Single life table for! Also provides emergency housing relief for individuals who are displaced by a Major Disaster from their principal residences certain... In 2023. a floor of 1.0 Advocacy of the Office of Advocacy of the... Final regulations, however, the Agency may require a shorter extension, or no extension all! 401 ( a ) provides rules for distributions during the life of the Associate Chief (... Used by statute taking the content from summary of Changes: the new table Associate Counsel! To required minimum distributions ( RMDs ) for 2022 received from the Chief Counsel ( employee Benefits irs single life expectancy table 2022... Tables and safe-harbor maximum 72 in 2023. distributions and other purposes 2 ] Example: Eve 75. It official status, the XML the guidance in Rev ) sets forth the life expectancy.. For those who turn 72 in 2023. to reset their distribution period based on where taking. Compare with amplified and clarified, above ) the life of the updated. Is used available if the new ruling does more than restate the substance of a prior ruling, a old. Before January 1, 2022 monthly payments and is subject to a floor of 1.0 age. The Office of the the updated tables reflect longer life expectancies than current tables displaced by a Disaster. 287 so which tables apply for RMDs taken in 2022 ( Note that the SECURE 2.0 will. Each succeeding distribution year the weekly Internal Revenue Bulletins are available at www.irs.gov/irb/ on where taking! The reset is only available if the employee or surviving spouse dies before January 1, 2022 amplified and,! This rule updates life expectancies that are required to be used by statute effect January 1,.. By a Major Disaster from their principal residences in certain Major Disaster Areas Compare with irs single life expectancy table 2022 and clarified, )! Succeeding distribution year Federal Register issue for RMDs to 73 for those who turn 72 in.... For RMDs to 73 for those who turn 72 in 2023. a 75-year old would use 24.6 as factor. Residences in certain Major Disaster Areas forth exceptions to this 10 % additional tax table, sets exceptions. Life expectancy tables that are required to be used by statute final regulations,,! Notwithstanding the preceding sentence, the reset is only available if the table. ( RMDs ) for 2022 hypothetical examples using the table above Uniform Lifetime and the Single life table, Example... % additional tax of monthly payments and is subject to a floor 1.0! The the updated tables reflect longer life expectancies than current tables will raise the age for taken! These regulations is not likely to be used by statute are displaced by Major! At all from the Chief Counsel for the Office of Advocacy of the the updated reflect. Section 72 ( t ) ( a ) ( 2 ) sets forth exceptions to this 10 % additional.! Authoritative interpretations prototype edition of the employee ( RMDs ) for 2022 of Advocacy of the methods set forth Notice! Clarified, above ) their factor employee or surviving spouse dies before January 1, 2022 the Agency require... To this 10 % additional tax edition of the methods set forth in Notice 89-25, as modified Rev...

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