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If you receive an administrative scrutiny ruling on QSLOB status I assume you can rely on that ruling until there are material changes in the controlled group or the plans of the group. I also assume that if you can satisfy one of the safe harbors and don't need an administrative scrutiny determination that you can only rely on QSLOB status for each year you satisfy the safe harbor. Can anyone confirm that? I'm not finding anything on this. Thanks.

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