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The services are not to be construed as legal, financial, investment, accounting, tax, or other advice. The services are a resource only. Tenkew is not an investment adviser (as that term is defined by the Investment Advisers Act of 1940, as amended), a financial adviser, a law firm, a tax firm, an accounting firm, or any other provider of advice. Tenkew strongly encourages the subscriber and each user to seek the advice of the appropriate professional in the applicable jurisdiction prior to using the services and subscriber and each user hereby assumes the risks associated with any failure to do so.