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TAX CONSIDERATIONS OF TRANSFERS TO AND …

C. Wells Hall, III Mayer, Brown, Rowe & Maw LLP Charlotte, North Carolina The College of William & Mary 52nd Tax Conference Williamsburg, Virginia November 16 and 17, 2006 IRS CIRCULAR 230 NOTICE. Any advice expressed herein as to tax matters was neither written nor intended by the sender or Mayer, Brown, Rowe & Maw LLP to be used and cannot

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