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        <ExplanationTxt>THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER ON FEBRUARY 27, 1984, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017.</ExplanationTxt>
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          <AddressLine1Txt>38291 SCHOOLCRAFT SUITE 105</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
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      <IdRelatedOrgTxblCorpTrGrp>
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          <BusinessNameLine1Txt>DICKERSON MECHANICAL</BusinessNameLine1Txt>
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          <CityNm>DAVISON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48423</ZIPCd>
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          <BusinessNameLine1Txt>ECKER MECHANICAL</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO BOX 190099</AddressLine1Txt>
          <CityNm>BURTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48519</ZIPCd>
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        <RelatedOrganizationName>
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          <AddressLine1Txt>3515 S OLD US 23 HWY</AddressLine1Txt>
          <CityNm>BRIGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48114</ZIPCd>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>FALCON PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>PO BOX 429</AddressLine1Txt>
          <CityNm>ALLEN PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48101</ZIPCd>
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        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>F M SYLVAN INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>815 AUBURN AVE</AddressLine1Txt>
          <CityNm>PONTIAC</CityNm>
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          <ZIPCd>48342</ZIPCd>
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        <EIN>223841378</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GOYETTE MECHANICAL CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 33</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48501</ZIPCd>
        </USAddress>
        <EIN>381332690</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GREAT LAKES MECHANICAL</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>3800 MAPLE ST</AddressLine1Txt>
          <CityNm>DEARBORN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48126</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GUARDIAN PLUMBING &amp; HEATING INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>34400 GLENDALE ST</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GUIDELINE PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>24323 SORRENTINO CT</AddressLine1Txt>
          <CityNm>CLINTON TOWNSHIP</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48035</ZIPCd>
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        <EIN>382475531</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HASSIG &amp; SONS</BusinessNameLine1Txt>
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          <AddressLine1Txt>237 CHURCH ST</AddressLine1Txt>
          <CityNm>MT CLEMENS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48043</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HELLEBUYCK MECHANICAL INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>22550 ALEXANDER ST</AddressLine1Txt>
          <CityNm>ST CLAIR SHORES</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>480812502</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HOLLY CONSTRUCTION COMPANY</BusinessNameLine1Txt>
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          <AddressLine1Txt>19000 MEGINNITY STREET</AddressLine1Txt>
          <CityNm>MELVINDALE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48122</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HOLLYWOOD PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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          <AddressLine1Txt>317 HOWARD ST</AddressLine1Txt>
          <CityNm>MT CLEMENS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48043</ZIPCd>
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        <EIN>999999999</EIN>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HOYT BRUMM &amp; LINK</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1400 E 9 MILE RD</AddressLine1Txt>
          <CityNm>FERNDALE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48220</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JF CAVANAUGH CO</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>20750 SUNNYDALE AVE</AddressLine1Txt>
          <CityNm>FARMINGTON HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48336</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JM &amp; SONS PLUMBING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>8080 BOARDWALK RD</AddressLine1Txt>
          <CityNm>BRIGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48116</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JOHN E GREEN PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>220 VICTOR ST</AddressLine1Txt>
          <CityNm>HIGHLAND PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48203</ZIPCd>
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        <EIN>380607500</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JOHNSON CONTROLS INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>507 E MICHIGAN ST</AddressLine1Txt>
          <AddressLine2Txt>MAIL STATION LD-54</AddressLine2Txt>
          <CityNm>MILWAUKEE</CityNm>
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          <ZIPCd>53202</ZIPCd>
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        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>KL MCCOY AND ASSOCIATES INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>13200 LEVAN RD</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>KEIPER MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>12201 MERRIMAN RD</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>KEVIN ERWIN PLUMBIN</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1890 STOCKMEYER</AddressLine1Txt>
          <CityNm>WESTLAND</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48186</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>KOSIBA PLUMBING &amp; HEATING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>77 N ROSE</AddressLine1Txt>
          <CityNm>MT CLEMENS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48043</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LAKESHORE GLOBAL CORPORATION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>7310 WOODWARD AVE SUITE 500</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48202</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LIMBACH COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>926 FEATHERSTONE</AddressLine1Txt>
          <CityNm>PONTIAC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48342</ZIPCd>
        </USAddress>
        <EIN>161622725</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LONG MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>190 E MAIN ST</AddressLine1Txt>
          <CityNm>NORTHVILLE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48167</ZIPCd>
        </USAddress>
        <EIN>381897840</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LYON MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 130</AddressLine1Txt>
          <CityNm>NEW HUDSON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48165</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MACOMB MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6250 19 MILE RD</AddressLine1Txt>
          <CityNm>STERLING HEIGHTS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48314</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MANTICORE CONSTRUCTION SERVICES</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>47665 AVANTE DRIVE</AddressLine1Txt>
          <CityNm>WIXOM</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48393</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MARC DUTTON IRRIGATION</BusinessNameLine1Txt>
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          <AddressLine1Txt>4720 HATCHERY</AddressLine1Txt>
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          <ZIPCd>48329</ZIPCd>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MECHANICAL DESIGN &amp; INSTALLATION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>47924 WEST RD</AddressLine1Txt>
          <CityNm>WIXOM</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48393</ZIPCd>
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        <EIN>831674559</EIN>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MECHANICAL PIPING &amp; PLUMBING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>13235 PROSPECT</AddressLine1Txt>
          <CityNm>DEARBORN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48126</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>METRO PIPING INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1500-B TROMBLY</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48211</ZIPCd>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MILLER BOLDT INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>21481 CARLO DRIVE</AddressLine1Txt>
          <CityNm>CLINTON TWP</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48038</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MONROE PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>506 COOPER ST</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48161</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>NEW CENTER PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>282 E MILWAUKEE ST</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48202</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>OAKLAND PLUMBING CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>15900 32 MILE RD</AddressLine1Txt>
          <CityNm>RAY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48096</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>OSCAR W LARSON NMA CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>10080 DIXIE HIGHWAY</AddressLine1Txt>
          <CityNm>CLARKSTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48348</ZIPCd>
        </USAddress>
        <EIN>364587871</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PLATINUM MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>5051 EXCHANGE DRIVE</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48507</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>POWER PROCESS PIPING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>45780 PORT ST</AddressLine1Txt>
          <CityNm>PLYMOUTH</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48170</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PROCESS PIPING &amp; EQUIPMENT INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>772 MCPHERSON PARK DRIVE</AddressLine1Txt>
          <CityNm>HOWELL</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48843</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>PROGRESSIVE MECHANICAL INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1080 N CROOKS ROAD</AddressLine1Txt>
          <CityNm>CLAWSON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48017</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RA RUSH PLUMBING AND HEATING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6880 SYLVANIA-PETERSBURG RD</AddressLine1Txt>
          <CityNm>OTTAWA LAKE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49267</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RL SAIE MECHANICAL INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>22805 HESLIP DRIVE</AddressLine1Txt>
          <CityNm>NOVI</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48375</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RABAUT PLUMBING &amp; MECHANICAL EAST</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>PO BOX 51212</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RANDALL R INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>PO BOX 986</AddressLine1Txt>
          <CityNm>ORTONVILLE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48462</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ROBERTSON PLUMBING &amp; HEATING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>3018 S WAYNE RD</AddressLine1Txt>
          <CityNm>WAYNE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48184</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>S&amp;D MECHANICAL SERVICES INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>7503 FENTON ROAD</AddressLine1Txt>
          <CityNm>GRAND BLANC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48439</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SE KALCHIK MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>47510 AVANTE DR</AddressLine1Txt>
          <CityNm>WIXOM</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48393</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SEAWAY MECHANICAL CONTRACTORS INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>650 W JEFFERSON AVE</AddressLine1Txt>
          <CityNm>TRENTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48183</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>STEVENS ENGINEERS AND CONSTRUCTION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>7850 FREEWAY CIRCLE</AddressLine1Txt>
          <CityNm>MIDDLEBURG HEIGHTS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44130</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TEAC MECHANICAL INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>30403 W 13 MILE ROAD</AddressLine1Txt>
          <CityNm>FARMINGTON HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48334</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TEMPCO MECHANICAL CONSTRUCTION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>24383 INDOPLEX CIRCLE</AddressLine1Txt>
          <CityNm>FARMINGTON HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48335</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>THOMAS J FRAZHO PLUMBING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>11365 N PEARSON RD</AddressLine1Txt>
          <CityNm>SHELBY TWP</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48315</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TROY PLUMBING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>34050 JAMES J POMPO</AddressLine1Txt>
          <CityNm>FRASER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48026</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>URS ENERGY &amp; CONSTRUCTION INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1500 WEST 3RD ST SUITE 200</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44113</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>USA PLUMBING</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>15900 32 MILE RD</AddressLine1Txt>
          <CityNm>RAY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48096</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>VSI METER SERVICE INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>708 BLAIR MILL ROAD</AddressLine1Txt>
          <CityNm>WILLOW GROVE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19090</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>VETBUILT BUILDING GROUP INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1927 ROSA PARKS BLVD 125</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48216</ZIPCd>
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        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WJ ONEIL CO</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>35457 INDUSTRIAL RD</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
        </USAddress>
        <EIN>382489126</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WCI CONSTRUCTION INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1283 S OLD US 23</AddressLine1Txt>
          <CityNm>BRIGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48114</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WATSON BROS SERVICE COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3433 ELECTRIC AVE</AddressLine1Txt>
          <CityNm>PORT HURON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48060</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WEISS CONSTRUCTION CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>41001 GRAND RIVER AVE</AddressLine1Txt>
          <CityNm>NOVI</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48375</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WESTERN MECHANICAL CONTR INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>22630 15 MILE RD</AddressLine1Txt>
          <CityNm>CLINTON TOWNSHIP</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48035</ZIPCd>
        </USAddress>
        <EIN>382492950</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WILLIAM E WALTER</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1917 HOWARD AVENUE</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48503</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>S CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WM FLOYD COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>716 VICTORY DRIVE</AddressLine1Txt>
          <CityNm>HOWELL</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48843</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <PrimaryActivitiesTxt>CONTRACTOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
