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        <Explanation>RETURN IS REVIEWED BY BOARD BEFORE FILING.</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>REVIEWED BY BOARD AT LEAST SEMIANNUALLY</Explanation>
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      <GeneralExplanation>
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        <Explanation>AVAILABLE UPON REQUEST</Explanation>
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