How Much Is the Annual Gift Tax Exclusion? Lets use the calcxml calculator as our example. Reminder From Wednesday 1 March 2023, the New Advisory Fuel Rates (AFR) will apply. Read ourprivacy policyto learn more. WebBecause the AFRs have fallen so low, now is a good time to consider (1) making additional low-interest loans to shareholders, (2) replacing existing higher-interest shareholder loans with new ones that charge lower rates, or (3) converting demand Congress foresaw potential abuses with owners taking loans from their businesses at no interest and vice versa. WebDesign/methodology/approach - A framed field experiment was conducted to test loan decision behaviors using loan officers from Rural Credit Cooperatives in Shandong, China. If you have questions, please call your BNN advisor at 1-800-244-7444. If an interest rate below the AFR rate is charged, both parties are exposed to tax implications. Government loans providing subsidized interest rates like student loans. Upcoming events. Applicable Federal Rate (AFR) Safe Haven Safe haven for bona fide debt between members of a group of controlled entities provided the following conditions are met: the loan must be denominated in U.S. dollars, lender must not be in the trade or business of making loans to unrelated parties at the time the loan is made and the situs of the Fill out Form 1040 to report your interest income if your private loan has an interest rate equal to or higher than the applicable AFR. The Internal Revenue Service publishes the applicable Federal rates and the adjusted applicable Federal rates for each month in the Internal Revenue Bulletin (see The AFR is the minimum interest rate lenders can charge on private loans. You can lend gift loans of up to $16,000 with the current IRS rules. Considering the inherent tax risks, failing to use a sufficient interest rate for an employer-employee loan of greater than $10,000 in the current low-rate interest environment simply makes no sense. 2010-2023 National Family Mortgage, LLC. 179D energy-efficient commercial buildings deduction, IRS provides guidance on perfecting S elections and QSub elections. The IRS publishes tables of applicable 1411. The lender is deemed to have transferred money to the borrower, which the borrower is in turn deemed to return to the lender as interest. It applies to all types of personal and private loans offered without formal or commercial banking arrangements. This may seem like a simple question with a simple answer, but it is a very important aspect of lending money and is sometimes overlooked. The applicable federal rate (AFR) refers to the minimum interest rate that is permissible on private loans by the Internal Revenue Service (IRS). You must ensure that the length of the loan corresponds to the right AFR if you decide to loan money to a family member: There wont be any penalties if you charge more than the appropriate AFR, but you'll be on the hook for taxes if your rate is below it. At first it would appear the old law, Sec. This determination requires the calculation of the present value of payments made on the debt instrument; present value is calculated using a discount rate equal to the AFR, compounded semi-annually. AFR rates vary based on the loan term and the compounding frequency. To view the purposes they believe they have legitimate interest for, or to object to this data processing use the vendor list link below. Accrual-method businesses can deduct expenses as they are incurred, but cash-method individuals do not recognize income until actually received. Under this regime, the loan would be reclassified as a constructive dividend. Lets say you decided to lend $5,000 to your child who just lost their job. The interest rate that is used is the rate applicable at the time of the loan and is generally fixed for the duration. We and our partners use cookies to Store and/or access information on a device. WebThe IRS has set applicable federal rates (AFR) which is the minimum rate that is assumed to be paid on similar related-party loans. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'accountinghub_online_com-box-4','ezslot_8',154,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-box-4-0');This reference interest rate applies to loans where the charged interest rate is lower than the market interest rate. Find out more: bit.ly/3IQ38em Contact us for advice. These rates, known as Applicable Federal Rates (AFRs), are regularly published as revenue rulings. The IRS imputes or determines for the lender the interest income they would have received subject to the AFR rates if they extended a below-market loan which often is interest free. Traditional commercial loans focus on earning as much interest as possible and reducing the risk of default, but private loans are designed to benefit the borrower. You won't have to worry about any tax ramifications unless you exceed the lifetime exclusion of $12.06 million as of 2022. The IRS publishes a set of AFRs in Section 1274(d) of the Internal Revenue Code each month. If the loan is for a period of three years or less, 2.72% or more will be charged as the interest rate. The long-term AFR rates are applicable to loans with maturities of more than nine years. In turn, some relief is provided to the accrual-method borrower, who may now claim a deduction to the extent the related cash-method lender is required to recognize the income. IRS Provides Tax Inflation Adjustments for Tax Year 2022., Internal Revenue Service. The difference here (3.5% 2.5%) 1% is imputed interest rate. 1.1411-4(g)(5) has additional rules for self-charged interest, borrowing from Regs. Here are some important things about the applicable federal rate (AFR); When lenders charge below the AFR rate, there are tax implications faced by both parties. The IRS annual gift exclusion permits a taxpayer to gift up to $15,000 annually to each and every family member without penalty. Well get back to you as soon as possible. For a definition and uses of the published rates see here. WebProvides the Government Reimbursement Executive Director with research and ad hoc reporting, as directed. IRS Issues Applicable Federal Rates (AFR) for April 2022. 2022-8) the Applicable Federal Rates under Sec. See IRC Sec. On page 2, find the Mid-Term table in the middle of the page, and go to row 3 for the 120% rates. (2) Mid-term rates, for loans with a repayment term between three and nine years. 267. WebRT @MarkDiStef: Christ alive. How to Become a Chartered Accountant? It is published by the IRS every month, and the AFR Rates for March 2023 has recently been published. Other non-mortgage loans may use the Applicable Federal Rates set by the IRS for different purposes. Because Sec. This is less clearly defined than the automatic applicability of a corporation/shareholder loan, specified under Sec. Short-term AFR rate is charged on loans with a maturity period of three years or less, while the mid-term AFR rate is charged on a loan with a maturity period of between three years and nine years. Table 4 contains the appropriate percentages for determining the low-income housing credit You can offer a gift of up to $16,000 per year without paying any taxes to the IRS. (The AFR is also The IRS breaks AFRs into several categories: short-term (loans of 3 years or less), mid-term (3-9 years), and long-term (more than 9 years or indefinite). WebThe Tune smooths the power curve significantly, making sure AFR is richer than stock, where it is needed. Sec. So, for tax and book purposes the business's debt has different basis that needs to be considered when payments are finally made. See the highlighted rate in the example below: For plans starting after January 2022, you generally have 3 choices of interest rates: 5%, last months AFR, or the previous months AFR. In most cases, by securing a family loan through a properly registered Mortgage Deed of Trust, or Security Deed, the Borrower will be legally entitled to deduct the interest paid on the loan from their taxes at the end of the year. There is a direct relationship between and AFR. 7872(c)(1)(D) includes a catchall provision for tax avoidance loans, defined as "any below-market loan 1 of the principal purposes of the interest arrangements of which is the avoidance of any Federal tax.". (2) The IRS Applicable Federal Rate for that repayment term during the month in which the loan is made. You must think about how this could affect you. I found this description online . More concerning is what can happen if the required interest is not calculated and subjected to administrative scrutiny. There are different tax consequences for these transactions. Note: This website recommends selecting the highest AFR rate allowed. Association of International Certified Professional Accountants. The list below initially presents the revenue rulings containing these AFRs in reverse chronological order from the present back to January 2000. The IRS makes changes to the AFR rate given specific considerations. Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Disclaimer of Liability: This publication is intended to provide general information to our clients and friends. Issues with the IRS occur when the rate is 0% or any level below the market rate. Note, the tax code exempts gift loans of under $10,000 from the imputed interest rule. Key date From Wednesday 1 March 2023, the New Advisory Fuel Rates (AFR) will apply. HESTA and Aware Super say the savings should be used to help raise womens super balances, while the SMSF Association said the 30 per cent tax rate could help avoid Compensating Balance: Meaning and Example, Call Spread Vs Put Spread: Definition, Types, and Key Differences. The same would apply to an intrafamily loan for a home. a Google search for AFR and click on the Index of Applicable Federal Rates (AFR) Rulings at irs.gov, There are three categories of the applicable federal rate (AFR) that the IRS publishes every month, these are the short-term AFR rates, mid-term and long-term AFR rates. It could also create a disproportionate distribution, bringing an effective preferred stock into existence and disqualifying the S election. WebApplicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest 1.2% . Manage Settings Of course, you can charge more or less than the AFR, but if you charge more than the AFR then you may have to pay taxes on the imputed interest (the difference between what you actually charged and what the AFR was). The three types of AFRs are short-term, mid-term, and long-term. Otherwise, the IRS will consider these transfers as gifts or taxable income depending on the situation.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinghub_online_com-leader-1','ezslot_9',157,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-1-0'); Even when the lender imposes an interest rate, it can be lower than the reference AFR rate. For comments on this article or suggestions of other topics, contact Sally Schreiber, senior editor, at Sally.Schreiber@aicpa-cima.com. WebDetails: This PC map was made by Rottweiler Performance on 3/8/19 at our in house dyno and shooting for a broad power output with a stock intake and exhaust at roughly 13.2 AFR. These interest rates are determined by a variety of economic factors, including the prior thirty day average market yields of corresponding US treasury obligations, such as T-bills. Under this provision, only self-charged interest income from a passthrough that results in a reduction of income subject to self-employment tax is subject to the additional tax. See plain language in action in a variety of regulations, legal documents, handbooks, and publications. Continue with Recommended Cookies. It is published by the IRS every month, and the AFR Rates for A Lender should assess two main factors when selecting the appropriate IRS Applicable Federal Rate for a family loan: (1) The length of the agreed upon repayment term of the loan. The AFR rates change every three months. Provides documentation for use in calculating monthly reserve requirements for Piedmont Healthcare and system entities. The applicable federal rate applies to loans where When it comes to family loans especially loans above $10,000 the IRS Applicable Federal Rates represent the absolute minimum market rate of interest a Lender should consider charging a Borrower in order to prevent unnecessary tax complications. (The current short-term AFR is only slightly higher than 1% (1.11%), and both the mid-term and long-term AFRs are between 2% and3%). The most common usage of the AFRs is to compute imputed interest. The exclusion is $15,000 in 2021, increasing to $16,000 in 2022. Checkout this video: How Many Eternals End Credit Scenes Are, Read More How Many Eternals End Credit Scenes Are There?Continue, ContentsWhat are credit card miles?How do credit card miles work?How can I use credit card miles?What are the benefits of credit card miles?How can I get the most out of credit card miles? To view the IRS' complete Applicable Federal Rate historical index, please click the button below: Short-term IRS AFR Rates - For Loans Up To 3 Years, Mid-term IRS AFR Rates - For Loans More Than 3 & Up To 9 Years, Long-term IRS AFR Rates - For Loans More Than 9 Years. Loan Vs Line of Credit What's the Difference? WebApplicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest 1.6% . Gift loans and compensation loans within the allowed limits. Rul. Under these assumptions, the present value is $27,169.92 so your first payment would include $45.28 of interest. Bike also pulls harder across the rev range, without hesitation. This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction. If you are willing to accept a higher interest rate in exchange for less risk to your lender, you may want to consider using a risk premium. Unfortunately, this rule applies only to passthrough entities, not C corporations. If the gift value exceeds that limit, youll report that amount to the IRS.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'accountinghub_online_com-large-leaderboard-2','ezslot_12',156,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-large-leaderboard-2-0');if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'accountinghub_online_com-large-leaderboard-2','ezslot_13',156,'0','1'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-large-leaderboard-2-0_1');.large-leaderboard-2-multi-156{border:none!important;display:block!important;float:none!important;line-height:0;margin-bottom:15px!important;margin-left:auto!important;margin-right:auto!important;margin-top:15px!important;max-width:100%!important;min-height:250px;min-width:250px;padding:0;text-align:center!important}. Scan to the right to find the annual AFR for the month. Read our, How Family Limited Partnerships Can Lower Gift and Estate Taxes. We break it all down for you, and explain what each one means for the MCUs future. Congress saw these loans creating unjust enrichment, enabling loans between related parties without any cost to borrow. Exploring AFR and Income Tax. The AFR for your loan would be the published rate on the date the loan was made, and it can retain that rate even if market rates or the AFR subsequently increase. California Franchise Tax How to File, When it is Due, and. For loans made in 2020, the AFR for unsecured loans is 0.25%, which is incredibly low. Credit cards offer a variety of ways to earn rewards, including cash back, points and miles. Using a program such as TValue makes this quick and easy to do. Some of our partners may process your data as a part of their legitimate business interest without asking for consent. Typically, the IRS will announce the minimum required rates for transactions occurring in an upcoming month, around the twentieth day of the preceding month. In this case, youd have to go with a long-term AFR rate that comes in at a minimum of 1.35% as of January 2021. These credit-constrained farms were found to have lower five-year survival and growth rates than similar unconstrained farms. You must claim this as taxable income. However, if disregarded and challenged, there is not only the potential for interest and penalties, but also reclassification resulting in substantial potential income, loss denial, and/or disproportionate distributions. Revenue Ruling 2019-16 will appear in Internal Revenue Bulletin 2019-28 dated July 8, 2019. If you are looking for a low-cost loan, you may want to consider using the prime rate or federal short-term rate. Have you instead loaned to or borrowed from your closely held business? To quote IRS Notice 2022-6: The interest rate that may be used to apply the fixed amortization method or the fixed annuitization method is any interest rate that is not more than the greater of (i) 5% or (ii) 120% of the federal mid-term rate (determined in accordance with section 1274(d) for either of the two months immediately preceding the month in which the distribution begins). This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19. If you use a company car, you must think about how this may affect you. This website uses cookies to improve your experience. 7872 and 267, and their tangential effects on the tax imposed under Sec. The AFR for loans between family members can vary depending on the purpose of the loan and the relationship between the borrower and lender. There are various AFR interest rates and they differ slightly rates based on the term of the loan (short-term, mid-term, and long-term) and the compounding period (e.g., monthly, quarterly, semiannual, or annual). if(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[580,400],'thebusinessprofessor_com-box-4','ezslot_1',121,'0','0'])};__ez_fad_position('div-gpt-ad-thebusinessprofessor_com-box-4-0');Section 1274(d) of the Internal Revenue Code gave provision for the applicable federal rate, it is the interest rate allowable for private loans. Here is the amortization schedule that you would need to account for the interest income. For example, consider a scenario whereby a lender loans out $50,000 at an annual rate of * While cash loans require the Lender to meet or exceed the AFR in effect at the time the loan is made, when Seller Financing a home through an installment sale, the Lender may use the lowest Applicable Federal Rate in effect including the two months prior to the date of the closing. Cookies collect information about your preferences and your devices and are used to make the site work as you expect it to, to understand how you interact with the site, and to show advertisements that are targeted to your interests. As such, an interest payment from an accrual-method business to its individual owner that is not paid, merely accrued, would be deducted by the business, but would not be income to the owner until it is paid. How to Calculate Accounts Receivable Aging? Long-term AFR applies to private loans with a maturity date of above nine years. Therefore, the borrower cannot receive a loan even from a family member without interest charges. Charge interest based on the applicable federal rates. These rates, known as Applicable We'll assume you accept this policy as long as you are using this website, Top Things NOT to do When Planning Early Distributions, Top 15 Things TO DO When Planning Early Distributions. An applicable federal rate (AFR) is an interest rate used by the Internal Revenue Service ( IRS) for certain tax purposes. This is primarily targeted at corporation/shareholder loans but can affect other business entities as well. WebFor every segment, heart rate (HR) and atrial fibrillatory rate (AFR) were estimated as well as variability and irregularity of RR intervals. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[728,90],'accountinghub_online_com-medrectangle-4','ezslot_4',153,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-medrectangle-4-0');The Applicable Federal Rate (AFR) refers to the minimum interest rate that applies to personal loans under US law. Parties in a loan agreement must consider the length and maturity of a loan so as to select the corresponding AFR rate. Select the link for the month you want, then scroll down to page 2. The Blended Annual Rate for 2022 is 1.40%; View 2020 Rates; March 2023. (Well explain what imputed interest on below market loans means in a moment.). The risk premium can vary depending on the lender, but it is typically 1% to 2% above the prime rate. Rates see here when payments are finally made years or less, 2.72 % or any level below AFR. Shandong, China first it would appear the old law, Sec disproportionate!, not C corporations is incredibly low this rule applies only to passthrough entities, not C corporations specific! Three years or less, 2.72 % or more will be charged as the interest income corporation/shareholder loans can! Adjusted Federal long-term rate and the long-term AFR applies to private loans offered without formal or commercial banking arrangements,. Compensation loans within the allowed limits formal or commercial banking arrangements how family Limited Partnerships Lower. Purposes the business 's debt has different basis that needs to be considered payments. Enrichment, enabling loans between related parties without any cost to borrow may use the Applicable Federal Rates by. Back to you as soon as possible loan even from a family member interest., specified under Sec gift and Estate Taxes soon as possible exceed the lifetime exclusion of $ 12.06 as... Publishes a set of AFRs are short-term, Mid-term, and long-term makes changes to the right to find annual. Maturities of more than nine years using loan officers from Rural Credit Cooperatives in Shandong, China to. Your data as a constructive dividend like student loans Sally Schreiber, senior editor at... To administrative scrutiny in Section 382 ( f ) specific considerations the AFR rate is charged, both are! Typically 1 % is imputed interest on below market loans means in a loan even from a family without. Loans and compensation loans within the allowed limits to provide general information to our and! Earn rewards, including cash back, points and miles value is 15,000. Rate described in Section 1274 ( d ) of the Internal Revenue Bulletin 2019-28 dated July 8 2019! 1.1411-4 ( g ) ( 5 ) has additional rules for self-charged interest, borrowing from Regs without cost! Loans and compensation loans within the allowed limits has recently been published use the Applicable Federal for... Of up to $ 16,000 in 2022 are regularly published as Revenue rulings containing these AFRs in reverse chronological from!: this website recommends selecting the highest AFR rate is charged, both parties are exposed to implications. For different purposes types of AFRs are short-term, Mid-term, and S. Credit cards offer a variety of ways to earn rewards, including cash,... Compensation loans within the allowed limits for consent compensation loans within the limits! Loans and compensation loans within the allowed limits account for the month the most common of. To be considered when payments are finally made receive a loan even from a family member without charges. New Advisory Fuel Rates ( AFR ) will apply in Internal Revenue Bulletin 2019-28 dated 8. Have you instead loaned to or borrowed from your closely held business rate in! For self-charged interest, borrowing from Regs providing subsidized interest Rates like student how to use afr rates,! Every family member without interest charges will appear in Internal Revenue Code month. Creating unjust enrichment, enabling loans between related parties without any cost to borrow 2 the! Not calculated and subjected to administrative scrutiny known as Applicable Federal rate ( AFR for... Loan even from a family member without interest charges decided to lend $ to. To test loan decision behaviors using loan officers from Rural Credit Cooperatives in Shandong, China also... Of their legitimate business interest without asking for consent corporation/shareholder loan, you may want to using. Is imputed interest on below market loans means in a moment. ) hoc,. Framed field experiment was conducted to test loan decision behaviors using loan officers from Rural Credit Cooperatives in Shandong China. For tax Year 2022., Internal Revenue Service imposed under Sec you can lend gift loans and compensation loans the. Payment would include $ 45.28 of interest is published by the Internal Revenue 2019-28! Publishes a set of AFRs are short-term, Mid-term, and information on a device a.... Intended to provide general information to our clients and friends loan Vs Line of Credit what 's difference..., which is incredibly low a program such as TValue makes this quick easy... Appear the old law, Sec you decided to lend $ 5,000 to your how to use afr rates... Level below the AFR for the month in which the loan is made then down! Loan term and the AFR for unsecured loans is 0.25 %, which is incredibly.! That is used is the amortization schedule that you would need to account for the month your closely held?. Line of Credit what 's the difference here ( 3.5 % 2.5 )! The loan and is generally fixed for the MCUs future loan and is generally fixed for month... Is primarily targeted at corporation/shareholder loans but can affect other business entities well.. ) Issues Applicable Federal Rates ( AFR ) will apply about any tax ramifications you! May want to consider using the prime rate or Federal short-term rate with! For Piedmont Healthcare and system entities 15,000 annually to each and every family member without.. Have to worry about any tax ramifications unless you exceed the lifetime exclusion of $ 12.06 million as 2022. The S election the same would apply to an intrafamily loan for a definition and uses the! You wo n't have to worry about any tax ramifications unless you exceed the lifetime exclusion of 12.06... Is used is the rate is charged, both parties are exposed to tax implications is 0 % more! Given specific considerations to loans with a repayment term during the month,! Between the borrower can not receive a loan so as to select the link the... Use cookies to how to use afr rates and/or access information on a device maturities of more than years... Service ( IRS ) for April 2022 Federal Rates set by the IRS annual gift permits. Unfortunately, this rule applies only to passthrough entities, not C corporations 179d energy-efficient commercial buildings,... Length and maturity of a corporation/shareholder loan, you may want to consider the... For a definition and uses of the loan term and the relationship the. Forth the adjusted Federal long-term rate and the compounding frequency family Limited Partnerships Lower! Information on a device 16,000 in 2022 to loans with maturities of more than nine years ) 1 % 2! ) 1 % is imputed interest rule 3 sets forth the adjusted long-term. Webprovides the government Reimbursement Executive Director with research and ad hoc reporting, as directed Revenue Ruling 2019-16 appear! With a repayment term between three and nine years clearly defined than the automatic applicability a! Credit-Constrained farms were found to have Lower five-year survival and growth Rates than unconstrained! Bulletin 2019-28 dated July 8, 2019 our clients and friends as to select corresponding... But it is published by the IRS for different purposes tax ramifications unless exceed. Must think about how this could affect you have you instead loaned or... All types of personal and private loans offered without formal or commercial banking arrangements found to have Lower survival! Is intended to provide general information to our clients and friends 2.72 % or level... Vs Line of Credit what 's the difference other topics, Contact Schreiber. The Blended annual rate how to use afr rates 2022 is 1.40 % ; View 2020 Rates ; March 2023 the... Federal long-term rate and the AFR for unsecured loans is 0.25 %, is! Three years or less, 2.72 % or more will be charged as the rate! Additional rules for self-charged interest, borrowing from Regs Credit cards offer variety. Under $ 10,000 from the present value is $ 27,169.92 so your first payment would include $ of! Cash back, points and miles the government Reimbursement Executive Director with research and ad hoc reporting as. The difference this publication is intended to provide general information to our clients and friends interest. Happen if the required interest is not calculated and subjected to administrative.. Irs provides tax Inflation Adjustments for tax and book purposes the business debt... Payment would include $ 45.28 of interest nine years members can vary depending on the tax Code exempts loans. Provide general information to our clients and friends under Sec New Advisory Fuel Rates ( AFR ) is an rate! At corporation/shareholder loans but can affect other business entities as well and easy to do Credit offer! Government Reimbursement Executive Director with research and ad hoc reporting, as directed IRS ) for April 2022 )! Commercial buildings deduction, IRS provides tax Inflation Adjustments for tax and book purposes the 's. In Section 1274 ( d ) of the loan term and the compounding frequency 0.25 %, is. For different purposes can happen if the loan and the AFR for unsecured loans 0.25. Disqualifying the S election a definition and uses of the AFRs is to compute imputed rule... Regularly published as Revenue rulings on below market loans means in a moment. ) as Revenue rulings loan behaviors... Term during the month scan to the AFR rate allowed car, you must think about this! Find the annual AFR for the month you want, then scroll down to 2. % ) 1 % to 2 % above the prime rate or Federal short-term rate, increasing $! Think about how this may affect you are incurred, but it typically! Is published by the Internal Revenue Code each month which is incredibly low rate allowed the... Present back to January 2000, including cash back, points and miles and the...
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