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        <ExplanationTxt>THE INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990 FROM INFORMATION PROVIDED TO THEM AND PRESENTS A DRAFT OF THE RETURN FOR REVIEW AND APPROVAL BY THE OPERATIONS COMMITTEE AND THE BOARD OF DIRECTORS AT THEIR SCHEDULED MEETINGS. FOLLOWING COMMITTEE AND BOARD REVIEW, ANY CORRECTIONS NOTED BY THE BOARD ARE MADE AND THE RETURN IS FILED.</ExplanationTxt>
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