State Net Operating Losses

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• Tax years beginning on or after January 1, 2013 and before January 1, 2014 to 50% of NOL incurred • Tax years beginning on or after January 1, 2014 to 75% of NOL incurred • Illinois - Limited NOL carryover deduction to $100,000 per tax year for tax years ending after December 31, 2012 and prior to December 31, 2014 • Delaware

  2013, December