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This information is only a high-level summary of certain provisions of the healthcare reform law. This information does NOT attempt to summarize all provisions of the healthcare reform law. This information is not and should NOT be used as legal or tax advice; it should not be used as a basis for decisions regarding how the healthcare reform law will affect you and/or your business. Should you have any questions on how the healthcare reform law (including the high level summary of certain provisions of healthcare reform) will affect you and/or your business, you should seek professional advice from attorneys or other advisors.