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The revised Schedule SB has modified the disclaimer under the EA's signature:

1. [ ] If the actuary has not fully reflected any regulation or ruling promulgated under the statute in completing this schedule, check the box and see instructions.

2. [ ] If the actuary has no idea whether he has failed to fully reflect any regulation or ruling promulgated under the statute in completing this schedule, check the box and join the crowd.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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