Distributions aren't required to start earlier than the applicable age date of the deceased employee. SIMPLE plans beforehand required employer contributions of both a nonelective 2% of compensation or 100% of worker elective deferral contributions, as much as 3% of compensation. The total account stability is limited to $2,500, and the first 4 annual withdrawals are not topic to fees or expenses.

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P3GrSHDl99653LSrDEyQtpwqatq1HHLk8xSnBOSc+9VraNQWCwPJTbrLc1oCspQxEcZyO3LzACsvbT6Nqcmb2F3rUZjBond0v7SpbjPipC05yCc5+1Mc2U+lQf8ADygkZOM4rLUVtbEy3vu86Xn2fEcBwFJznGcHrjGe2a1MvMpjKbcc8RQyN/b2pjeMnEJKM0pJCqLcHnWWVFwFXNt2/Sm26aSgX+9pvl3cdfbjslMVnJQlJUeYlRB8yem2MbGk4mFKuUgICUlRIPp0pniXG5riG3puLjrAT4YKhg49j6e9ONOSQVYrk5ImHDTUMmTxr0pBtiXzGbuLDZdQrCF5cTznA26bfpjvX0Br55cK37NY+Idhny+YXF+6tCMgNFQK0IK9yNgAhCt9tz3Jrv203qLdmQptXK4B5mz1H09a1lKi6IuvhLBgdXOf83Z620m8/d9D4/8AHDS8xh9Ug8xDnM2ds4HTNc+3i2LaX8uhJKVgLQfXBrv/AOKThs/brxOhRFJ5WHFKSOmUKHMB+4rjXWFkbgxvDkNOB5tRTufwkdqRqoKt7D+ksdi3KdvELwn3uZClJP4sD9DTRiRHcKDzLQDhWfSpzdHWFL53EEKUBzAj8ScdfrTK9AU4/lYy2kAox37b1Ei/cnOPsO2idKqvTzkJK0hb6SlsgbqB7V1Z8O0B7h64/o2W4EBx35hsqGArmGD+hqD/AA36IgzZyJMtaAplQUjI3Jq/eIOh31JavtnQQ/DAV5Nsj7VQdRtndP04b43Nj0OFOmX9XmSwbtGXrT8vVl04S3Jha7gyFXB19xrladW4onDZ6bDAxTbc+HNp0Lq+PqFhxaYUp5IUD0bWTuRin7hrxLts8i3XmyrTLbwgyFs+YKHQ5qZ+Ha76gRbmwmQgqJwT6d6TTuseDnUK3Czua+/3+pLo0mJJjNJBCkKT5SPQ10xw2iRImiLWxEUFI8HKiCD5yTzdPf8AwrlNlUeFESiIgJbb2SM9BVx8BNYuPzH9MuqKm3WzIaz+VYxzAexH9Kn9NuVV/pvyZzqdEraO+PjcudnPLg9qzrFIwtQ96yrRGZCiiigAooooAKKKKACg7CivFHAoAxJ9a1u4CFLIzgE1l1rB5aW2XHFqCUpSSSegAFADD88zEUYk9QDb2MqJ/As/4VBNaW5ppx2NIQksvZxnpn/I0p1NqmySpS7fDukd59DQW4yhwFac9Mp6gb1WmuuL1t09ZJSLzEfnCLgIZYwXyk7ApyQD9CRVPrl6kXB8+C40mnltOG/uQLVmn5NtnIudsWpJbWFHbOFDoT6nt+hqS6T1m3PaMaV/LUThSM4KSPTvt2I/7VD4PHHQF0dEOfe2WnXNltuJwppROwV2Pffy9gM7Gna5aYbmBF30zKQpzGSltW5x9R2+lUMNNOmWV/gsZYtj2z2+pa1suqlkR3VhQUMoUO/uMfap3oW+liYqK+rl5zhY7H+9/r1rmOBxGi2KT/C9UeNEe5wEOFJCHD2Jzsk+4OTv9Ksmwa3ivSI/ir8JauXwX85beyfwEnGFemfXbPWp1d3pSU1sQbdNLDgzpvHcV5TVpi7JutuQVH+a0AlYPX2P+vSncjNaaE1OKkillFxeGYA5rwjFZAYrxXSuo4Y0UUV0AJA3NVXxf4ws6JtbSbQ82Zj8lLIKgFbbk4T3zsPualnEPVSNJ6fduDgwFZSD6f6zVBcPbppu+62ma71mw65BtoCLO242CgudVScEjOOiTgjJJG6RVdrNUoP0VLDfn2LjpuiU09TZHuivHu/YW8SZLM1gl0COH0BS2wcFCyBkD3Bqo32bbb+YxsLd7rJyfpvUu4lcGONetZ6dR8Pbna7xYZPM7G5ZgaUtsnYKC8YUOhGdiMVCVcLuN1vQY1w4aXhSxtzMITIBH1QSKp9VVfdPPa2vc0Wnt09VSSsWfKzjH25GO63ec7MU7KJKQkJSofsBTRJu6YzBUHOXB6kn/RpBqiNqS03FVmvltl2qYzgrjSG+R3BGQeVQBGRTClDiX0qekOAr/K6g7e4puvT9jzPkkeqpxSgth8W9NuIUWSUtq25u5FL221wo6VN+YBOFbbDakEd9CVJQ08SvGcHpS2fdRGhqXIbASQSVdd/pSpSS2R3twiVcKpUa/cQLVFYIU5BDk5eBnGElsfTJXt6/Y11hCuy7ejn51II3CkneuUvhLswnDUfEFaFp/ik75SNzb5aYGCoH3WpY/wDbXREqVIUQwwBknGSOma1vTKnXpUvfc816/qFd1CTX9u3+OfxyR/4p9JOytQxbghnmZnMDxD6FHX9sV82+Kquadc4eVkpWtCQRjl3/ABfqK+wXGzTbt/0kp+G14kuIrLaQM5CtiP6VwzJ+Cy/6huM663zUbMZUl5x1DRaKuUK35Scjoa5fCVtaceUSdLdXTY1Y8Jnz3uTvipSlRWVgcv0xT5pWzzb5LbRDZUtRIBSUmuqr/wDCXcdOSz8zCYnxh1XG6gD1B3/SpForh/prTY52LS2HfzL5fMKzes1ktP8AA4tM13T9FXqf6kZqS+gj4M6GeskdFwuCORfKAhsbY9zVvqnJbBaX5gU4I9qa2mm0IzFAwDkA9qRTpgbWHFKPN0x61UVTl3ub5L2UE12rgVzHLbFbW5CjIbWv0A3pxs8ptUYcuErT3zURuT7iGvEScjfAotV78xQHkjA371MWe7chzfcsIsQy8NkleQTk/TFSHhtcdWRdUQJWjbA7dZK5DUd7lUEpjMrOFvLJ25QBuPeqwZvDj6i1kkEV0h8Jqm1takW46PHK46Q335AF7/qak6WlSvjuV+su9HTyeMl/gHmycZIGcete0L6g0VpTHBRRRQAUUUUAFFFFABWLnasqxVuTQBhWEgEsOBI35TjbNZkYr3GQR60AcI3a7/EKxxSVIumjWUQFTXIscyl/zHR4hwtrbIGCTjfYEnHQSTjZZRfdQOWvmRHWyU+K40kDCgBnl/cfpVs8WNdWfS2o4CrpyILshpgL5MqCFLAPbOKori5rJ+3az8N/Td1nomP48SMptASk48/nUnKRnPl32NUWvm5Nxh4f6Gv6ZTNKMpLlP8/0IBavg40I3Gbmvpm/MhIcclJmlt1SxvzcyEgp69BgVaFp05D05AagIkOuJbSEpU4oKOw9cD65pj0zri5JSbZen/CLuRHWs477IJ6Zxinf+LlzKHslQwCCKq7NRZc13N7FgtJGrPal9wy6203C1BFR4zjqFtA8i0L3A/y6fpVZNSb9omY8u3X9ydGgllc5h3AKkKUMpCQBkBKgQd98+lXdKDC4wcVgIT1+lUpxauFl0XL+QmXJDeor+zyxoTiSHeVSwQ4UDPKn0UrA6gA9Rx9zXaiRp/RWXdjGDtnhBqOWiHDW+4p1CVojqcKj5mXB5Cc9SFDGfQe9XfXPvCt2Mq1WWA06lfzsWM60Rtzci1b/AHx+1dAgYAFaHpuVV2t8GF12PVyjwjevOtZKrGrEhGNeZrLuaQ3iUYUJTqCedXlTgZ3rjeFlnUu54RG9f2y031liDdQHo7Ci44yThKz2Cvbbcd6pDVMhMq5OKhQkSWCrl5QoJIA2wAdsdutT7WmsbdYIT7lwdQXChRAUcpT6FXr9K5/Y4h6Ev7zjkG9+DLJ/FHe5QFenIds/bNZ3qNqnLCNT0vTzVfnBPtFcWZej3kafszKG4ja1OKtshot45lEqKD1Tk5O2U5JODXRumNSQdUWtu4wwpCiAHmV/jaXjdJ/z71xPe7gxc5Is2o5Dtv8AFUP4beGUHkKu2VdAod0nr/ToLgXEu9psQ+Y1KbxKnKHjPpYS20hKFKA5BlRJIO5J+gGDmX0qV0vgfC/D/v8ABG65VRVWruJN/wCfv4/UeuPPBmxcWbChtbDbd+hAqgSdgSOqm1nH4D29FAH1B+fGorJqXTd3kW35paH4q1JfiuIO/KcEgHcb9cdCR2IJ+oDDvjXQnJUEtZyDsDnH7jP6Vx78TjOnk8Rxb0hDF9ciLusZIQSX2mVBLihjYlPiJCgd1JcGNgrErqOkXZ60eVyR+h9UlGz+Wnw+Pt/2c82+c6+srLaEhBwoEYUD7+1J9dXt6LY3fAJLjiC20hIyVrOyQPfOKmibVa5SP4hbwk/MJKXEIA8q+u+Peo9w30wvXfGTTVhdiKeiw5ZuMtJB5UtsDxAVexWlCd+vMBVHTS7ro1+7NTqNRGmid7/tTZ1rwp0KeH/D2w6Wc8P5iDCbRJWgYSt8jLqh9VlR+9S1lhKFiQ7uB0OO+M/4UtU1uckJSj8SjsAKryz8YrFry7ajsmjmfm7dphaGZd3C8svyVBX8pgD8YTjdZOM9Mjet5GvbEFsjx6yzMnZY93v95Y9y4tXmQlyO5aVxml9/COQPrUbuF5nTmvGgO86kjdtQwT9K2XmbMnAsNKBQeox1qG3KDq6zH5+yOB/l3Md4ZB+hpiMVJexLnOSe+4muU2RIdIeTyKPTm7VFLtp1p5apkVCUv9VpGwc9/Y09x9YW3V77ttuUb+GXlvZTDm3ifTNN76JNtkFt9SvD9FDcUjUaSvVQ9K1f99B3R667Q2q6l/7+jIkVqhLJSkhQJCkK7U13JxtavESnPN1B7VK77bRLBkx8B8DJA/8AmD1+tQ2Uyc/3irBzWO1Wgnop9j48M9J6f1OvqNXqx58r2Z46kyGuRXmRjBAqMT7VJhuqkw1r6/hPSpq42hiKHFo2PvTYtT0ttxbMVakJG6uU4pUUpbCJuUW5IQaZ1JHDyY7w5Fg4VzHFX/wJ1vC05r6Gh5xIj3ZPyLhz+FSiORX/AFAD6E1zZcIpKvHVHS0tH5s4qW8HtFa+4lakYgaegPmEy+n5i4KBDMdOcklXqBuB1Pan6YSjNSRA1FkbIOEvJ9I1dq8rxI5UpSVE4AGT3r2tAZcKKKKACiiigAooooAKxPWsq8UO9AGJGa8xisq8oA5W+LDTcqNqXTl+dQtVqcnNfNOBOQ0kKGSf86Q6uakcRNPPX2yuQNNxbdNdtjj99PhvEN/nS33ChhSMncKFdL660fA1vp2VYp6AQ8k8iiM8qsYzVba90aZWiItkmgNyrehKQ6ny5AAHN+1V89Ooysk1s1n7zRaPXqcKq3tKLx77e+PPsce6ptl6d57Fp/WCLvOK0hXjWlDcdKSE8x/4nP0KsHHVPbrUqscV61WuPHlTHJDzCuQuLOSsf5DcfQU/J0pbtP8AiqDiUFR82MkqPuTuaZZ06MVkAgBGwGd6ztz73iKwahNYxFtr7F+iSHObd0/JupQM+UnfpXD1zt+pNa8fZ8p4ypM6VcfkoK1qKzlDfK2BntyoIHptXX9wkJ8EslRT4wIQfTaph8OHCHh/dNX6iu19ucWHdGvEjNeI6EPBK8hLjIV5R13O6twNgTmVpnKU3CPlYIPUEqqPUa4ef++8lXDKXIb1pZYDD4JsMOJCQEEFDikpwpafZS0uYPcKrrlCwtCVjooA1Qy+FUTROs7a3Zp3jOzkeG0wE4LaEHYk/c74H4Vfa+GQtLSQ4QVADmx0zVr02qynvjZ7mS11sLXGUOMHqzyoJ9KTCVg7p/St0lXK0ffam9auVJNW0VkrZSw9jc5cG0LxynHfekF9X/ELatiK/wCG8CCkqG3v+xpO4orUd6xyMYNLdSawxv1pweUc/wDFzgjxA1p4otVwZUy4DlsSS2f05f8AEVy1b/hH436VvMmQ/pUysuKeS9HkJWFFScEZJCvpt2FfSMkjdJrzx3E981CfSqJZ53+pa1fxDqqko4TS+n7M4t09wv1vEtDELUVkustPldVHltF1tK09PKQRtXV2k1twLO3ILBiNeEkhoNBsoHKPKB0GOgAAqSiTk+dANaZfJIDbakAsc+XsjPlAzjHfJAH3qRptHHSpqLbyQuo9Qn1FqU1hrP4iqwl5UVEp9sNrkJ8QN90o/KCfXH7k1zN8afCe/at0s1xH0Ehf+1+hpP8AGba020VqmMoSUyI2BuQttSvLvzEcveruTxTtEyDcrlYIE2eLcp5palt+A0FtgkgqXvjIxkJO9KrW7d3bLb3tR/Ki5ush2UGEFDSFqGShIUScDOMk74ztnAmSocotTXJVV6pVzjKt5xufMzR2qo8+7W+/WZambbeAHFRvFJ+WdP42z9D0OBkYON66p+Gnh03br7rHXctktrnPi3w3DsEx0pS46U9sFRbGf/0z71QPxAcK2uC/Fj5q2RHUab1bJ+at6GU5THnZPOwAOnMDlPTYED8NdL8Vb6rhZwntehYMsp1Ddowi8qFfzEFZC33AR0AJKQfpVJ0jQWLWyrkvl4+//Rrv4j6xS+lRug/n5+79c4RWf8Ov2vP9r2b7ri83GGzcJUNiMZRRHUyFkJCm28JVtjqKk3DTSkLQHChVvhsJZM+4uPL5c5V+FIP7Vnwu0oqyaLVzkI8dZUrOd6k+oeWLpzT0UL2kzW21HpkKdINayc27OxcHmUI4p9SXOPzJDHe5V5J606tKbdASrlI96iqJmD1pUi6uNjCOVXsaqEsmgbNWtuGNl1fG8Uf7rPa8zEtk8q0K7b9xUHgS7jHfOi9ft8k5vaHPCfJIT239fap45q2VD3lW5Sm/7TZzSO5qtOs7epttSVON+ZAOy21DuKdj3LZ8CHjwQiRDXEdXEcQHeQ+QpNRXUltWUCY1GKDzALGf3p5vVzds9yYTOOG3SGiv+ysdD96dXI3zzCkeGkocRyqPcZ70nWaZamlwfPj7SV0zWy0OoVie3lfQiWmNOzdW3626YhhSnpr6Ws4JCU58yj7AZP2ru2z6T09ZbLG0/CtEUQorYbS2poKBwOpyNyepJ6mohwX4bab0fpqFdoUdL9yuMZDz8xxIK/MAfDT/AGUjpgdcb1Y9VOk0voLMuS/6jrv5qSjD5V+IwyNAaEloU1K0VYXUL/EldtZIP1ymnO2Wi1WSImBZrZEgRUfhYjMpabT9EpAFK6Kl4RXOTezYUUUV0SFFFFABRRRQAUUUUAFFFFAHnLWJrIntXlAHoFMOs7Em82lxsPFpYSfMP6Gt121VaLO6Ir0pCpCkqX4YUMpSMZUr06jbqc/Uis9WcTZU+SiDZ17lXKOXt71F1GqqpXbLn2Juk0t1klOG2PJTOueGl+tct+VJuSXmFedIZzkD79P0qAXvTibYGZjElTjTw5iFndCvQ+tdUapiIct1s8c5V4ZS6R+fPUH7fuBXO3EuE1CjK8J5aktOqBGNuXO1Ueu08ak3A1/TdZO9pTZCXnhPcbSCB4fetdwL4fRLjKUV8vIsA7qHTf7UghyCt4kApAzjal7DqynBB82QNs1XxllF1OvDJLovjJrXSdyZchTGyYzKYyfEaSpQbG3LlWT/AN96v3TXxSOzGkN3K2sLe2zuUc33GQP0rmpMFgsodfaJUo+Xl6q+nvUt4eaPdnakgQnlJ8WW8nLYOeRsbn74FPUarURsUKpPfwVes0Ojsg7LIJY88HbMC7ovVtjXBthxlEhtLoQ5+JPMM4PvWMpfKnAPWvYzKY0ZthAAS2kJAHsKTyF8y/WttFYPNpyy8o0KOD1rWVGs1nFaydsmnkMs8Ku1ayvO1BykE561qWSBtXRB6pSicA0jv9yTarYc/jdw2nfue9K2cJy4vZKe5pm1AG7tb1rRg/Lr/Yjb98UpLLEWS7I/UZZ8GJE0Zc4ttSGwpkKPL1yVjP361IWnlzrbDmpPN4yU86SrcZxkZ+oqPW1w/wAMnxncE+Ftjbv704aTkBVudi8xV4SvESebOQSe/wBRT0W3HJBnjOENGubFoq+2xFx19GbXB0/LZvKS7lIadjuBxtWR186Ujl/MCUnIJB5/Nuu3EjXTuurqwtHzjgTGYUc+CwPwJGdhgdcdyT3q3+NEGbf7a3YWlkxpDnzDrQOPFW3ylsEkHyhRCiMb4SPWsdHacXbYkZEvCnW04JO+Cd8A4HTpkAdKlVtVpyXL/IgXqV0lXJ/Ct/vFDltZt9rYtrYCQlHLnpv3NRXiITF0vZZhSpIjTWlnm7AOn/Op3eORtxAURjoO+T9Kg3FpBd0IG+bCsnB+i803U+61faO6iPbRL7Bu+dV1AJ+1bG5q85wv9KjfPdGQC5KA9sVrcutyQvw0PFRPtVbDctJE5jSfETyuIP6VpetbDj3zUJfy8lO4UNgfqKjltbvUxY5n3APYYpZcri5bOVoPrceFPRW+EIb2yyKcY7fKe069ODfK80OZYH9ofmFZaMuq7xpO2XZhai6trlcGepG1S11B1XYZdtuMbw1usqShZHUkbVWMW2Xfhvw/VPuKFIRZHFuSkjOFR+Y5WMegOfsadT2wJxndFwaX+JS28N9S6d0Xqm4LWze1OtMsYCijlwQpPcdcY6GuprXdrdeYiJtsltyGVgEKSen1HUV8C+O/G9/XnGE6j05cT8jY1IYtjzSjg8pyXAfc/wBK+iXwy/EDc7ppa03FMxBVKaSUqWfKF9FtK9RnOPTPao1lam24k+uyVcV3ndtFMGj9YW/V0JT0YhuQxhMhkndBPQ/Q4P6Gn+orWCYnlZQUUUVw6FFFFABRRRQAUUUUAFFFFAGmS+iOguLBI9hUWu+qFq5o8f8AlJIwTnzH/KlOpr18q2oA4xVd3O7Nvq52lgFWSkE9+4pTi0sk3S0Ke7GPiHJW5IthakoYZcW5EXg4ypQCk/8A8F/rXmn7HFtchuRJV4wJB5wc1GuJkRWodM3BiOlRkNNpmRynPMlxs5PLjuU8yf8A3VFdBazuTEdpiXNVJbHlHN1H3rO9RgoaruflflsajT1OemxF8eC8b/MbuVlWWFhKkg8oB/Dg7Gubtc3CW6pxLicg+RxJ9c7GrTF5cU4pxl4hJPmSfSq94hm2m5tPMFIS8Akj1Oaj6ucrK0x/QVKieCAG0GDDNycP8tZ2Od6V21laoaeTAW50JHQGn26tsSLbHgto6kZ9KQuvsxUmOyR5RjIqCoYLb1e+O5plSWrMyFoJckqTyoJ3x9KuL4XNNTLhepuqboS4phPhoJ6BStyB9AB+tUi8404tLqyVcp5sH/XeuyeBtg/gOgIHOjlelp+Yc23yrf8ApirTpNClf3f+dym6/qvQ0bguZPH7lgPOciCSaQrVk5zW2U5lQQOgpMo1qoo87k/ALJPStas9K9UrHStSl4GQetLEniyAa15K1YT32oJJGKR3i8Q9OWl+8TlBKGknlT3UrsBXW1BZZ2MHN9q5ZrvshtUOTBjSEl1lILyQdwFdKZ9LSwtbttkK5kqT5QfSq+/8xHLRpOVqOZaJM9xU516QuPlbjTRSjICAOZQwO3oDjanJd1VDktTozmUq5XEqB2Uk/wCGKdp+OtTXDK/Vv0tQ63ytiVuW9yPKcZSrBO3uRSjTraITi44I3SR1G2/1rVPkGZBRdI6vMprKjnbNMdvluRJjSlOjJ6lRz29zTiTQ05JpYQ4asZL7reG1rKVgJAx+Yb79ugryG3unG3LkHG9b7itMk4KyhOxznG3U0nYktts4QdlL698bUuT7RlLueRqvaytxPhnBB+mPuajvEKMmVZ7dbdgJCkpx38ysU+zv5+CEAp8Qjfv+lNmvuVqXZkEA4kMJwdgPOK7U8TTOXLurkiCKMNz/AIwVtWTLlqYVlDBcXWsRlSXuVOyE9afrPYkqWlZb29TVV3YRcduWetSn2IKpC2ktpIwgYpiiMKmzFPunJztmnfVkgNluGycY2OK1WeIvlxyFSldMVIrfbDL8kea7p4XgdoUVmS8geMfJ1QBSfiLGj3axOWlEZLrLrbkd/Az5VpI3/WnRuMLXEU8oAvLG3tSjT4aXz/MgLDuygRXO/wDuFqOPhPhnqG0ydKavvWm1N4Vbp78XzdglZA/bFdr/AAUOv3Xh3dovzC1uwLjlCOgQlSAdvuDXvxmfBLq1jU994x6AS3cbZPV83Lt7acPMqCfMpI/MDjOOtRL4ENVJtV31Hp+VlKJDbLoB2IWkqH+VKg8Syh+xqdTyd88MOKD+lrxBnXIHkbdTEnEDzLjuEJyfdK+RWfQEd665iyWJkduVGcDjTqQpCh0Irhq8wmbhZJE2IQHPAWFAdSQCQf1Aq8fh74qC6Id0td3UpUltqVGcUcApcTnlP6H75pF0E/iR3TWtfBIviiiiopNCiiigAooooAKKKKACvF7IOPSva8X+E/ShAV1rR0IbXnGd9ldFD0z2PvVWPSCfFYbdIUhQWjm2KVDsf9dqtPXAAbWFhPKdvN0qjdQ3BFvlodUo8gUOVzOSg56Ej8SffqO+29SpLYutAu6GB4iykPSELQUlDm+M5AzspJ9wcg+4NU4tpeldX3DT608jMd4mMDuCyrCm9++AcfUGrStkxEkrWxy8qVpUCCNgvfG3fIUfvUW432X5SdZNXstYQ6o26UrO2d1tbf8A7u//AC1SdXo76e9cx3L3QT7bfTfEhS7KPyniIdPm96ityt8m4n5h1auRlQKf1p3t/j3GMliFHU66oDCBkmpRB4Z3uRC/+JTmYgUM4O6hVEp+olknSnGj5mQGUlsBsJVu0rJxTQ/HS+HUIVkkZ99upq01cNNNxwDMvjrys+YAgZr1qzaHta1FERThO2VqNNtpgtRFcJsrjTWmHL1fbfZQ0FqmyG0qH93OSf0zXc8Nlq229mK0MIZbCAPoK5uteoLFYJ6LtarQymSyCELOMjIx/nUzjcZ5L7KTJZaKT6HFXHS9RTRFqb3b/AouuVX65xcFtH82WqpwqUSe9a1r/aoxpnXVt1I2sMq5HW/xJJp2XNSo7H960dco2R7ovYx11cqZuE1hitbmdhWsqyc0n8bm8oNZJUT5Qc04NihGDlSyAlO6iewqg+KWuF6mvAgwl4t0FRDe+ziu6v8AAVYuvtTqYjPWG3OgOqZUp9YPQYJ5a57kPkOlWTv09qz/AFXWZaphx5/Y0vRtDhO+fPj9yzNBmK9px1b6QC1JXzEnYgpSayamRJsR2NG2+ReVFODgYACk49uRSR9qjmjrg23bZbBJLZdCiO2SPX7Uys36FZuJP8KQ68kXyGThZ8gdZJxgepS4rf8Auir7p0s6eL+hkesxUdZOK9y5dKS0P2ty2LyQlJ5e9IJrvgzsADlSpRG+T1prt0pcVfzGSArqB6Z/70rlykyVB5K8nvt/r0qXL5ckGG+w7uy0yobQU6pKuUAlJwRnb7dKYIdwKJaoaVK5iFFIWN+UKxkEbHr3waWhSVRdgVANgnuMgmtDUGKygMMpKcjmPMoFROPau92UjjjhjnyB4tI5uZPMMVG+KbyxOgNISTyPNkkDphQ/xNSq1sqcWxzJHKkZOdqi2tAzOv7UlTgW1FBI3GOcdP0pm/UQ0sHbJ8EnSaSetmqYLl/4XuIIUWO2RhOc0+xHEowlAAwM7VH0OqbR5eo2p1tpWoEr6kVBS3JrexGpjIl3lTrx8qVU/sS22UpajNgZ2zim1UflmOEjqqlkdGHUCnZvI1BYN1wknLbZOSfWnG2pSw34yuwplmKDk4DOyNqXPSS1GwFddhXeUkcT3bHyK4mcHESAHGXQUKQrcEHtiuRuJvwwjhfxHk8UdBJxaLwCJ8JtP/p3M55047Z6iuq7U6GmvEWcADNLYjjd0LjMtpLrDgwpKhkEURn2Sz4FY7lj3OYId/kx48J5a1YcC2XRnY7/AORpw4caxVFmSLoHQEtqat7H98NJ5c+/mUofak/xE23/AMvvFnW+GUQFqU82UjZKynlCfuoiqz4b3O4RURE/I/MKQjlShzPKnPUkggBRySVZ2yR9ZjSlDJHi3CWD6icP9Rx9T6WhT2Vo8RDYaeQlfMUKTtg+5GD96kdcpcDOIL+jXQ3dJdsatkop+ZQ2eRLXotJySoj3xn9K6dsWoLPqW3t3SyTkSozn4VpBH7Hcfeq2ce1lvXYpr6jhRRRSBwKKKKACiiigAoO4IoyKxW4hAytYA9zQBA9bsrLawnIyDVA6ng5ed8QJ823TlGPTA8v7V0bqWRbpSlNiUgnvg5qvJmndMyZSnJctxSz+LkOMj69f3qQ5rtRP0mrr06+JlCaKdl2jiCuxOSCIFytzjjDTnUSGlJUAn1HIXVfY1cuptPWzVWjZFluLyWvmWkOsrPVt5BCkK/Ub+2RXs/SugIrrN0Yt6DMglTkd4qypJKSk4+qVEfeq+u2snZEhTKVEJSSkDPTFU3Vuox0kMOOe7b6F1o7F1KfdS8OOGSi3Paa0VCTFt7fzErlAW6RuTTNddb/MhSHllAPvUfNwDh/muZUfWmSeUPrPMrGOlZCWolZ9EXMdPFSzLd+45uT5sx4oZWSk9DmmXUadRxWC9Bb+YUkbIzgmlDV8i2tI5lJ2961T9cwnB/LCRgbntT1ElJYH7IyWJFW3niNxMt5U0jRMh1sA5UhVQux/EZeFXpdp1NClWeKlZCnltKUUj1OAauiTxCs6klvx2SobE9aw0fo//b66yJcCyxZDYwhxbqBjB+1W2jUZT7XX3f5KzWSlGtz7+xL7MFm8CtTaJmNqm23X8S5OujAQFhJHsRV7xnkLAWh1Kwd8g5FURN+E7hRcIbC27ObbdEJ/9bAcUy7zevMkg01Dg5x30MfF4ecU13OOjdMK8t+LkeniDCv61saaYVwUYbfQ8/1N89Ra5zefqdNNL9Dn1rVd7u3Z4oVkeM7kJz+UdyarDhprfid4zkHiroxm2FoYalxZAdafP0ICh9xTpqW9fOPy3SSoJa29APT2qJrNQqE4p7kvQaV3yUpcEKvF35rq444+QXipvOT+YY3+5qsZlxDD6mucjcg5pzv91LLqnndkML50uZ2IG+2Khl9uLHzi5TSgUO7pOfX0+1Y2c+6RvKauxYLC0XPQ4JoCleVKCCleD3z7elV1xPvyrXqS33Vl1QejOJ8NSepPMDynHY4wcfvTXcNRXGLBW9bp8iK6laOVTSyCdj17KHscg00SmtXaymQbQ7pudcro8VeAm3seMt0Dcr8MYxgDJxsK2fQrvVo9PHy8vxuzzv8AifRurVesmvj4XnKSOmIGoXpFuSVtFLwSEKbWkhSFA7ggjrkUoRejFloLrhCV9T+GlevdNS9NTNP3Sc2Y/wDGbXGbl8wH8qa0yhLiB2GQAcZOSFmmC8R0/LB5IOEjAO5Oce3SpLs22Kv0u2WGTQS23ooLS/EATkb/AF7D61ixIjR0c5cw67kr3JxjsOv6Cozo9+dMCyW1pwCC8rISR6ZP/enSa4xFUV4C3SdyOxNQtR1GvSx937fuWWj6RbrZLO0ff9hzfvUlTAQhRaSRgb4P3qMXKQFLUXHfKOgCq0zbq54hCncIx5QD1NME29RWwUIXzHGfMRvWQ1mus1M++xm60Ohq0kOypY/X7SblHUgUpYk+GkH0putdzi3SK3LiPIcbcSCFJOciliwR0rbSW+Tz2LysGiQsfMcxGx3rOI8XJWQPKkVipAUd6xQ61GQs/mI2rj3RzGGa1vK+aKwPxK61tuEhLSG0d1GkaVKWEr6b715McCnWs77ilJ7iGsIenpYYgISTuunGNNEC2Kkn8XL5R6mo1cHC5JjMA7Glt3lJbMaHzDCBzKpL3SQpPGWONp0natRQX1arjpnmVnyPDmSgH0FRR34ZdCMS1y4l0uDKN+RovFTbfoAOwHpUttN4ShsebA7V5dtRgxlNtr8xNHdNPZisQxuhPpjhPpO3IZN1ku3RUb8AfI5R78oAGffFWRZ7lBseBZsx0pHKEI/CR9OlVlF1MtpnlUkHm25vSlC7+lKAWXjmjDnydU1B7FpydaXJlXOJWV9cEDFKIvFdlpARPhEr6cyFYBqnhfHlD+Y6SpXetci5lZS2hWfehViv5iXgvxjX0d9sOoi5SfRVIb9xNiwYwTCYJkrOAF9E1SkbVEy1q8Jp3IPY1tM6ROdEh9fMo12Ne+XwEtS8YXJbdq4mSnh/vzTX1TtWnU3EaQhpLcNvw0r2UpKsqqr590XGjhlk+c7mkcS5malTLqv5iRtmhV5eWcd8sYJhD4iXpl55gXJ1aQMjmOcUnla7nScqdmLXn1VUPed+WjvOkZcOx+lM8efzAjfOaFXtk56rzgmUrVzrp8BKiFK/MKb5F9W22WieZS++ajipSyVKI6VoEhxxRWo9PU0rsSEd7Y8rkKwS46cH3qqLrcjF1BMjhY5Ur5hn3/8AxU+U8XCedZA9qq7XqY8bUaXSlRS81lQzucGqT+IKVPS93lM0n8LXOGscPEk/wHhu6tHILvOo9MVqmXJlSORS+T+pqMs3mOkeDGSUJ/tHqKVsyY6QVBHirP5lGsbCPubyfIv+WhylAvLVyk9Sad3bXppyBsgHlHm3qPokuupwpCOX2qT6ftNtlwnfmFncbgmpeni+7AzbNdgyWzS9p1DJXA07aGpLiSA4sAYR7mugOH+jmNGWvwRyqfewpwpGBn0qG8KLMxbLjJlQIKmYxRyqVjZas1abTpUrKuvYVsul6aMK1a+WYfretnOx0J/Cv+3HBpe+VYB9a3Pz4tujrmS3Q2y0nmUpRpCHQgFSu29Vfr/UM+e78t/MbjNq8qMY5j6mrWclFFZotHLVTxwlyyTp1q7qC9hQQURUDw2W/bPU+5pHflojW+W666EF7YnrnemHQqQpx2Q8fK0jIz652/elfEuQ3FsZ/nJ5tsJx2xVH1R9sXP6Gl0lcVYq4LZFHa2uYakOeGSspz5TkpA9SKrxWpBIe+QeDbKUjLZyST7EmnjVVzW0tR8QEq3wdzVYXN93xVPqUSsnKfas9RHveTR2NVxwWjoS1va51hZdKqJCLlc2GHFAZKG+bClY9kkn7V9E9K6E0hohDg01ZmorjyQl17JW4sDoCpRJx7Db2rkT4LdHIdnSOKmoktsQbYhUSCpzI8WUpOFrT68qCR33XtuK6ivOsZMhpQtifAZOxeUfNjvgdvrWi0s1pamm+fH2cGO6jB6zULCz2+fbPP6CjinaLfqXSUu0yZbMeVs9CcWd0Pp3Tjvvuk47KNU/bNLy3obRvo5FJGFICtyfTI2x/rNP121LabcVS3ZZefACeZxfMSfqarnWHFZwJQ1HcDYGQVAZz/hUTUdSkk1F4HdP0iM5KU1l/gTm4T4EKGYyORtKUkDGwGKrLUesvDBLTjS8DsoHP6VX194nLlFTS5bi0nIUkkYNVzfOJFvZcShpsynlEIQ0kEqKidhgbk1R2TndtFGjoojVvLYs93U78t0pU2t0E7AHp/lWxMt99ZaYhrkKHVttJdV9wBmptws4JXKXbI9+4jLW0t5Idas7R5EtA7jxVDdSvVIPL2OauSHabZbGRHt0FiO0kbIabCQPsKI9PnLebwRbur1Vy7aln6+DjLhrxJuGipSbfNcW9blHGCclv6e1dLWW+W+/QW50GQlxtxIIKTmuNFr/lFWN6keh9fXjRr6Fx3VOxSQXWCdseorbxl4ZgHHO6OtVpxuM0lkNBW9MWkeIdi1ZDS7CkI8T86FHCgakpQl0ZQa6xOMiFICE49awfR+BXoa3PMrTuBkViSCAFdBQmcaBZ/wDicfPoKabxdFPXqSwFf8JvH02NOal5uTSh0ApgWx/vdzlL/EV4H0pceRuWyHe3zT8qDzflpOqQtzmPMSSaQQZH8rlT22pQwSPMetKx5Ep7ilxamYe53pKxOcBwoZrKQHnU8uT7Uiw9HB5k5rkRTHpuYeTxF7elZonBKS4RuelMrU0KP83IA7V5KkP48RtOUCnIrIlvA7pe8RXiKG9OMG7x2klLuyk9KiQv7SU+G4nB6GtDt3QlXM0QQN67jc5nYmLspchanc59KRiSuMsyTnKd9qaYOpYZw3IITnvmlz8qNIHLHdCgRnalOKksI4njcVs3+23cLaQVIfIIKT601xnEtOONOpVlCsVGnXTb7ul5tW3Nv2p9ducIS1qUPxJBJJrmMJo6uUxc7JQs+GlOM1oWpSsIbzjuaSSL7aWF+Y8xHZJpuma2iRUFTTbbae5UaS2kOJNkh5HFJAaAyO5qpeNt0Z0/Mt0uS63lwKQMkVjqDjdZ4KltJu6XnU9WIyS4v9E70z6Q4KX7j7xEg6w4iLmW3SFo5XI9rdVyOzV5yOcdkbb+o2qB1CMLtPKEnhMtujuzT6uNsVnGRjt9/ZuSkhtOecgJCNyonsMVI0Qr0ghpNnmpUeiVMLB/pXT69L8M9ACHe9Y6etCHxIUi3XJEUpTGb35A8oDlTgHlBV1wMHJxS+fqvREyUqLbL/b5lyU0pxtploq2SCTvjlOw6ZFZyvptPb3W2dr9jYz6nqHLFFTkvfx+XBzbatI6+nrSm36ffCVfmdHIB+u9XBpHhOi2NNzL/c1vySAVsJ2QD6e9OrFz1LckqEW/WqMycjmLSwtP1SAa9RauJb7xRY7xbLgyCErfCgjwyeykrAV032BHoauNFodDCWYSUn9f2K7V3dQvjhyUF9M/ngl0VCGGxHiMBtKdgAKcGY0pzGQKjsfQnEoL53+INpY75YiqdA+ygmpVbYybRbm2Lhe5VxlJH8x8pS0FH2SnoPbJ6VdKcYrkoH06Te8k/sz+w2X5DbcBbDiEucw82QCP3qmb/EjsyCuMwhrJ7ICf6Vcl8kMyWFIjT3ml+6goK9vOFY/Sq1TaLtqjUTdoixYxT1kL3acZRnHiZBUhweyQD0BKc0zZNPfJe6aEaK8LZIZv40LZAh2xqTySLi6VLQ2MuKbTsAD2yT+Lrttv0kd8aumoLMfmLa4lQynDo8I+XbYKwcdfarEhaUsmn2Q5ChtKktNeEqUtILhSCTjm7DJOw2qN3Z9MlS20L8w6AnqaqNffC6Hp4+8aq1bhLurRzjrLQd6cU4qLYi/15eR1vP6c2alXDX4UYvyDGquKLbiFvjnj2cL5ORPYvK65PXlHTv6C4+G1kE24S9QXeORDthwlKxsp7r98Df6kVp4n665WuSO9zKAIJBASknoMk9arIVQ01Xd78FhDVXaySg+DYqXpnS1vj2y3qiQYsRJQxHaACGwck4A2G5J+pJqGal4sW9LSosSQVrAUCQsY9Ko/VWsLj8841Pd5N8glWNqi7urLY2PNLZyo75NRJWWz4LSvR1QW+5PtRa8mSgUMIUU9zzbVW941HeDzD5oNoOTylwqH6Ck0/VcFfkjqLilbANpySftTJLF7uBUhuB4STsFPK5cfbr+1EKW+QsvrqW7Q23fUOUKzDW4vpzOucqP+kb/0rpL4VuC3htx+Jev4sdp+SPFslsLYRyoH/wBQpJ3J6cueg83UjHMUK2xzq622fUMKdMRcJLMZtMFaUlLi1hI5grcpORkggj3rrjhBqG76v473f+NPuCPZrMERGDkJQCtAzj1xmrjT6LEVN+TN67qXqN1QZ0qtI5ckbYptlSGWgRzDNeXS5pabOFAZFQm53pRcPn2HvRqI9pXVPuONfllZ/DsK0PoLatgcelSEQjy/h61rdtpUnmKcVedpUZ2GWHcbhaJCZ9skrYcT3ScZ+o71behuPJCkQNSjw1bJDw/Cfr6VVki2Ocx8PtTc/AKVYWMK967jBzk7Ltd/t14YDsaQ2tKhkFJpYthtQ5kmuQtMaqvmnHwiBKV4ef8AhqJx9vSrn03xSdfipcloUkj8QNccWuBCZZvhFLyFnsaap7OJEpCeixmklv15ZLmAhMpCV90k704eNHkrLjbqVZGNjSU8A1kZ4bSmUKKtsmnBlaAkZI9aRXVaIkdSisADvmoDqLiRabGCJFybbwO6qfj8SGJfCy1kOxicuEDHvWSnbClGZVwabz/bWBXIWufibhQG3GLNMdkP9AUdBVA6p4u691Q6ta7q+03nIPiEYpSxHlilCc+EfTCVBtElJXDnNK9CFg03hxMBRakPJUhXfIr5lW7ihxBszfgwtZXDHoHScfrTgeMPFKSjz6xnFP8AeVSlKK3OuibPo7MOnwOeRIQnPcGkHj6YGyJgVn3r55s8ZuJsYcqtRuPI/suDP+NSLSPGq+qmBq6vKKlnY5yDTnfDA16FmTuJ5VvQseEykpPfOa3x1zoKkyI452s7gelc8aZ4palmoUGC0hCTjmWk7VKXNeXrkSh6et5R/I0eVI9ye9IdkUK9Ka2ZbGoxDltpmIkBpQ6jm3zUBkX9xy8PxTJUotJBxk9KjytVSIqFKmL8eTuW1Z8qajkG6vN3tE9x7PMSFjOM59KZnPuHq4dg+3/XT8ND3jumIEA74yvHYgU06dTrrVkdtyLHkXT51RMeMtgqUhoD8RSggq2BO5wBTNabJeuMmtVQYOnGkWeDKDLxQ8pb0x7qlpKR1ztn64719JeCPBZfDTRE+W/HZOpblDWgA4CY45CEMg/XBUR3+lJ7VHdkmuPqNIq3gv8ADNYOH8CLf9bRIC77KX5orTKEMxlHHKlWB51775yB2z1Mt4pR7Fox2FcrjImMLXzeH4LSQxgDJSpR2B9B3xUqs920/qtmbbZifDQh8suskbsPcnNyuDHkVkK2PcCqt4k8TNIWjVMXRfES7tFmbGDcZU1PK1K2AHmI5ebYdSDmqfVSVyT4fg1HT6XTPtw2lyvLQ5s6xbulqf8A4Q0m7NLb5XWVthYKCN0lBznPpv1qFpudt4X2uRL4f6DtvgzVKekNMMpU4y6r8QAO/J6JGyegGOiKDpFdoddd0TqIo5iXG48lQTzHP4QsbdOmR6b1Wtx1FrS9a/XFtzDjU9lIblRHklI8RJ6nHTYjzdCAD3qqk7M58mgrrqg//nzn9TZduK883+QiZGTbpKSC9Hb8qQSkKGw2Gx3AqY8H+K0u7azlWdL2Wxa1vu75JKHUBOfstf71tu/BBjjO3DnTH7nYblbUhqQ54KcyEkE8oVjlUEkbEb+YjJ7SrQ3wsK0U7Il2PVi0yJZT4zsiKHFKSkEJTspOEjmUcDud87Ym6LTOFitkyv1vUNPiVXn6cE6VqssjJe/ema5a4bRnLwxgnr7ZpRL4LarcSS1rOGonsbepOfv4pqvNXcHuLMdRNufs0xrBJxIWyv8ARSSP/uq3lbHwV1dtD/uHVzXHzkhtiKpS3XVhtKE7lSiQAP1NW7ZYcbTduLIUhUp7DklxP5l4xgHrgdB/3rmzR+juI9g1ZbJ+o9MOtQ2HvFXJRIadQgpBIJ5VFQ3x1FW3N1Qvw1FTlV+r1XY1ERqGrMRrewcT9SsP2Z2yPsuORZP/AKgtqKVY+o3qgnuI2ouGMtgOuSL5px1YQ0tait+P/dCjucf2VfY9qneo9buRC4WW2XHCDyh4EpP6UzcKFSOImul226aThsQ4DYmSn2F8zDuFjkQpJHUq3H/KarlN3TQVVdsdzpRvxI+k49sbBjvPMJefHcLUMkH+n2qkOIlvjIZW0StSXMhZS6pI+uRg/bOParTvmoEpafcKilKlciCemB71zZxX4iKioehw3x472UIx0Pv9v9dqa1k1bNRiXPTqnXuyoLjaoUnUcuFcp70qO2graTkcyTkeXPTAGdhgVsZvlnta0xJcJC2UjlSpcNttQH/Mk7/cUjiLDMlpx5YKlqPMpZ3VkVvuUOPKbJSkEdDtgipFaXaiH1NtXDw+q1XaNzW9xmSgjdsYS4n6Dv8A1pgfelwQQ2oymUnBQs4cR7A/4GotLhXC2PePbnlIxvgGlMTWhcWGrywS4By+KnZWPQnuPY044FdkuHgLaYepdbi7rbQ4zZY7jp8RvKm3XAW0DHY4UpQI/sVeWmIVt0/xAfvyuVpUq2uRnFn8xDiVgH3zzD7Gqb4Haj0fbrRcYTFyQL1dJTYHMnk5mQkBCAc9QpSzjP5qsrW8eVD0Ncb+ySZLYSuMeYZUlCgpWPXmG2Ouxq701SWk+Hnkzmqvl/PpSWFx93/6WHfLwktkhXb1qC3O9JSo+etUu+ouVpjXGKvmaksIdQc9QUgj+tQmdPdL3mUcZqn1T3LihDP8gUqWgp3Qcb1rXBC8Jx1p4vk2Cq7SBDWktk4BFa4waWQpYz9K0WChUsobBZwpPMEimy4WDxUnKBnsamyGo5TsSB0rxUFhQz4iFH32oDgqORb5UJ/LjRLefxAdKk7TyGbchCObxHRtinLUl6sthYUuaGubGwJBzVQal4ruo5mbEwAcEBxQ6fSu7IIpy4HzXMlzTVielxrgWbhIyGyXMYOD2qMcDPiMuOmtTvq4nyLhcbI3EeDLcZOXFP4/l53G3XfPpVd3mZdb7IMm6zHH1dgo7D6Cm4xwjblx9qTPEx+EezncsvVnxMazvjTzMdAhtLUeTfzBOds++Kqy5Xe73wGVcp7zpV1yo4rTPZCRzH963sQ1PxkJOyOqjiuZa2R1Qit0hnEYLJdUOVtO5NMsySuW/wCDH8rSTjbvTvqeazHj/LR1cqen1potLecOEcxPTFCWFlis52FUK2pKgCCCaXPxsDw2sYHWl2BDjF5wDnI2BpA06UsreO/NQvdnH7GgMJSlROMisGAttwOtHlUk5SoVvCVKbDeN1nJ+lKkRkpAGO1KQlk80ffpMtjlfdyUeVSc/vU/gX8IZS1yHmSMc1UrbbkbKXJfhqUlKckJG5FIHeN0h6V8pa7aoZ2KnANv0NJcXnY6kpI6LMltEcyZTobQdypZ7e1SnhhwY4p8c5gj6UsbkWxpeS07dHmvCQlP5ilShvgemT6A1Fvgk4y8NmeMjOk+NukbNdLdfmUtwrrcgXRbZAJCUlCsthCyQCrlBScEnGa+wtug222wWYVpiR4sRpIDTUdCUNpT25QnYCkyn27YHI1bZbKo4EfDVojgfZI0eDGbnXZsErmuJyUqV+Lkz0J7qO5+m1WtLCUMuLdeS0gAqK1dEjG9KCoDdRpovM1jwVsOoQ4hSSFJUMg+xprufI8sIobilxU0ppePOFlL12fmlL778NLXMyln82QCSBzdSCBuPWodZ+NEbiXpB6/WrRQRdoSHUNOltHiONp/OytY5cFIUSAeuB2qzkcOeH9quMy7WTScCDMntKYfcZQU8zZxlOM4AOBnAGcb1BdO6I/wBitFN6ecWx4qHH3UNNg+E14jilBCCeoAV7dTiq6Vd1k3Kb59i/hrNJXUlXHdNc8vPPG3hf6Ko0RbeK+s9fM323MyLMFscjjqlo8LlBwVrSM8yvZO5wO1XavSEa3OuS7g3EducnlEmS0zyeIEgAD1xgZ+pNIOC92jv6lvFrCOR6MwVqQo5Pmc3+2dv0qZ35J8dShnOetSdJpa41d73ZC6l1K2+7sW0QsiPAbCY3IlQzlCk7Kp9ZuxQQy7F8N0/kUcZ/5T0NROM5NYWflpvJn8q0Baf33pyNyubjQblW2PLbxuptZQofQHP9a7JYIKeR8M9uSg+Co7bKBG6D7j0qOXi6uQ3EsvPpIczyAncff0rJxxdxjuRoFxciPqSAh1SB4iD6EHZX3xUJvibyqK5CvccNSWioIfbB8Nw4yFI/uqHbsoKHuY9jwhyKya9Q3pLTTrHzbHI+ghOHAOVfofY/sarqVd1uNL8xyMgg0y6/ckKjCVGdWPFGSAr846/uAaj1q1CJEcJWo85G4V1z3qs1cHNKSJuneNgvt5LAWZMETI5/G3nCx7pPXNWRwZ1Np6y6PW9Y2HfEuD7jilvj+YVIykIPskZI/XvVS3eY1zkPK5Eq6qx0qfcOoUaJpZqW/MjLCpzqo6QsJKyW1DlA7q8qyfZJqHmUFmPJb6ZQlPE+DbxI4iPwrbJXBcaX4KVFW5G4H4duivQ9K5TnatOobs5MkSEtuKVzchV+Aem9Wp8SiUMRoUm3vKblOczbqEHHO0RkZ9cEbf8AMaoWwt/N3FEuY14mE8qefqAD7+9O01r0/UbLT1Yq+NEF4yzdrvVDsNqC3H5yFyAVrBxypGw/Ukb+1KLbruY8HJvKhSI6ilfL1W2nYlXuOv09dqU6o0gL8tbrC1jDQQptQHIpO/puDk9dx02zVcuQtUaNnNMIjJdt6nCpxZBUteeuR3H039QKs6IQlWkuTPdRtk9RLPHBc6JcO8RvmIq0nIyQKj90tzbhV5QD61HbDPVBdUqM6flx5kHO3KRn/GnuJqa33tCwWlsrBIBO4PvSXHt4IyY0lU23Ocza1ADoQanNm42apYisWm83B+dBY8qULVlSE5yQD3++aistvGdgtB7jemeSyGzzpPlPf0pddsqn3RY1dTXfHtsWTqvQGqrbe9Gsfw8uoQwpxsNuY5kDmJA2J2Gdt+mKTT56UrUomqn4Najcgy3LUVZS7z4T686cZ+yko/Wp+VpuDKloOcnA370i7413CYR9N9pg0tTSApSifU5pU3f2Y5wpStvao9JurLmG0q5R600XW+wbW2VmV4i+yQc71om8mdS9iwP9sIDCOd91YSnuRUK1XxXKQqNZjk4xzGq/uupp1z2W4UNdkimZbwO3c0nI8oe4putzuN1eL86Ut0q3wTtTY8kdzWbjpI67UlWrJyTSci0jU/jGQcbUkcKgCc9fWt0qS2lOObf0polTM5AO9cyLSE1wdCiEk53pFqm+Lt1tbYZVykjfFYOSPFkoST1VUa1jKVNu0e3oJIUoZoQrHCMLlMMmIw69nmVTrY/ChNJmPkkE4SKZprJlXJqC1+FGE4pddneSVFtbCthjIFKe4kfL7cAtppAOOfevIafGbClA+Ej9zTKtD95u6IjBPgsYC1VKEsgJTFaSQhv9677I4YRmSpRWRg9vpSwoCRtWaGw1jPQjFYrxkgE7V0Q1k1kJVlKuhGD9KhM+BEtDslxsAKUoqUo1NT1NRzWFvVOYZLR5Uhf84/3e9LzgEhtsEt1tw3RxfIpwfy+xCB0P1Jr64/8AhzfEnO4i6WlcKNXzzIvGnGEvW99w5W/ByElBJ6ltRSB/dUB+WvkNBdTKk8wGI8fGB/aV+RP+NXp8L/FD/wAqOM+lNaSnXEwotwQ3PCFEFUVz+W99cJUSAe4FN2x71sO1Sw8Pyfcyc/8Ay0BHdxIP0zUcvBWVYJ96k6o8JyKHo3KoKCVoWDkEZByDUTvzwbUspOQNtu1Rcbbjz5I3PdDRIHT60wXgokxV8/TGc+n+VLLhJW+pQB6HcYppeC+QpS4QsD2pHJ3JXmg7uzpzivLhXNrw3LhES1HfVgc6QvJTnvuU/SrTvbjalE4yP3NUbxcs17RCN3sKQmfCV47CNh509Cg9j7HY5+1WDoLW0TXmloN8SgtOvNpS+0o+Zp0AhaD6EKSofak0zcM1sXbFSxNDsh/lPICAex96doj6wkcwOfUHrTcqKSspB39q2Q5TkBZQtIWgn8Chv9jXZciUOz0eJMA8bIUDlKhsR9DTHqK1rnwFw2p3K8CFoWrcnB6EHrnfcb77dMU/IkwZLPitJWU9+TzFP1HWkciC3MP+5TWUrxkBRxj7GmJrI5F4OXdQzltM3C0XBpbbsectrkVsQCCc/Q9QfQ1WpWuLIUWlYyTgnbP+s1e/HvQUuNDk6zRfYS3WktmVGAIUsAhAUjbcgEZBxsOvaqCbT82sOA5x1NRZR2wyXW/7kLrhIE63iUyObHldSN8H1qdaY1BIt/DGBDtri23OeQpYGME+Ks5367YqvGFKhvuTogdkwAUtTHW21KaYWThPMsDlBPoTmrLgfw9vRkYtRwVwlOOLSPzIK1c31wFp+5qtvg4xwXfTJKVy2yMnEK3RdXaFbl+Mp9yIkPNuhOVJQR5iR1x6/SudJFoulslBxlsOtZ8q28FJB/71f7V1TYFXYyJXJCLAUwjwyQ5zKwpIPYAHm+map9t+RDkqdj7tFRISdwBnYUrTJuDjLgmdRb010bq3vx/3+QtabvGWmaScYBKM9fb9KeJkG23lox5sJDfjDZWMtuA/09aXW27WqYAiQwGVkYJT0P2pyRFjgeAHQtpWS3y4+4/x/X0p5S7dkUlsnbJzlyyjdaaHvFiUp62LdkQyvKmCrdIJ9fzD3P79a2WDSupJDaXY9jeVkbHxEgVcs22JcZUw6PEbIx03TUr4YWuNKQq3vn+YycAhJOU9jUyu2M1iRCtUq/iiUi3o3XJGGtOE5280kD/+pp8sPA3ifqR0NwtOtoCvxLckYQPqeWuwrDoa0DlceShR9D/3qwbWzbYDQaZYbQANvMn/ADpfbH2GHfM5G0n8IeurPeIV9d1TBhqjuJccjstLeS4kHJQSeXH1waaNPLcZfvVtc/4kJ7mA74CsGu4Q/FPQp+2T/QVxnq21r09xr1FZylSWZvjPs5BAKVp8QYz2zkfakWJJC6pObeSqNTa5t7gMaztDfYrNQtyat1RcdWVE+tMaJeT1rYZqeXc1d5KhJIdFSAodfoK1LlJT+bFNTlyQMJSaRu3PJ6VxsWkO79ySnYDJpDImqWCfExmmp2aoqJHekq5St1EkmuCkhY5KWAU5+5puckqVzf1Ne/OpIIWTmkDrxST71wVwZRFgyytQJ5QTUcbX89qp18/hYBqQR1eG068RjY0zaVjiVJmyHOi1EZ9q6mA42qKUvPXN4DAyRTXbRIulzkTW0lSlEob9venG53NhZNqgZJPlURT3ZoUWxW4PkpLpGa7k5gyZiRrJBDCMF9e7iu+e9KIc0rwAnp1pqTJVMklxZJGadY6A0cY2VRwcxkUrc5yRvtWpbxyCD7VgF4JOd61hXmIpxCGgW6R0NaZTYmxHYpVjxUkZr15WBzCtbbuMEHoaGwwRuLFEdz5ZlJCWSUpz1Uruo07xlqbfShCscoyceteT2UR5BmADzDCR71oiFXN4pJ3USfpXTiPt/wDBFxJPFD4bNK3KU8VzbQ0uxyyVZPPGPIgk+pa8NX/uqezm1vKlNPoKSl9Y+2M1w/8A+E5xAWIOvOHciWOVDsa8xGSd8qCmn1D/AKWP2rui/eGpMh9lZ8R5IBTn82CAR9dhUWW0sEpvKyQOyRZF1ekOtIyAo+4SM7ffGP1rbKsDzQUp9/BGRjpSa4a1tXCvh/dtW3pLi2bXEMt1tGOd5ZIShtJ6AqUUpHYZrj68/Flxq1g68bf/AAfTrDrnM38nE8Z5CM7JK3ipKjjGSEDPtUO7UQ06XfyTNLordY36fCOoNS2SPLjrSspUcGqV0/dHdBa0lafdcUiBeVeJGVthEkdj9QnbtnPrUJb4t8WJLYM7XUpwkY/9DEA/Zqq64l6u13c45cVqV3x2FB1pwRmQpC0nKSClAIIODUGzqFU2u3OSxh0a+Kak1+P7HfloLl5jtuRWwolIyc7A/wCs07mxuBHK4okK3KSnIz7VzxwP+JvT8fg7cNc6obdS9ZEKROiR0FS/mApKQhA9FKWggk4AVknY1Abv8cfEu9zHFac05ZLRCV/w0PIckvgf3l8yUk+wQPvUyeqrhFSk9yBV0++6bjFcHXD9uTGcCkuKSrGApJwc+maTSosV9olwJKx+ZKiCD9q5Ss/xA8VL7yifqpDPc/LwWE5J/wCZBpxmcQdbvtkHWE85yTyFDZH3SkVAn1OlcJlhDoeofLX4/sXRq/TljuUZcS4xXZKJLam3VqXjqMbd8+npjNUto3gMlV5kxtRXRU2My+UtMtjw0FsHYuYJKiR1TnHYiq41nd9T3octy1FdZbST5W35ri0f9JVipRwH15ItN0Xpqa9hl3LkfPlAV+ZORvuBnr296br1kLXhLArUdKt01bn3ZwdKf7IaZb0s7pNFpjptLjJZWwhoBHL7Y6EdQeoIBHSuf0afu9h1LH0XJuCFwmS8iK5yg/MsuYxzKGwWkpQCMdR6He9nLgiQ0HC9zLxssAZH0Jyahms7XHvVuWjl/no87Kyo+VeP6HofrTtyViIWjvnpbO6LKEcv0NWnrjZZDLzr7UxxlslOUlnAKcK9iVA+2KrkMSYqiMEp9DVqXK1IVFUlplLZbyQkJxj1GKbdK6Sj6q1XbNPSJgiNT5CWlPFOeUH096j1LDwvJZ6zWPVPLWEskGZWw51HKqpVpvS+r9RqDOnNPXK4KB2MeMtaQfcgYH613joX4aOCOi2mnTp5m7zUYUZNwAePN6hJ8o+wFW3FRa4jSWbfDZYbSMJS22EgD7VZx0S/vkU0tb/5RwbYvhi40X1tLq9PN25CwCDNkpSR9QnmI/SrF0l8H2qbXMZuN41dBjOJ/E1HZLoI9OZRH9K61C0HfGc1llGMhIp6GkrjwR56qclhlXW/gwmPEDYv0grSAAfDCB+1QK5qTZblItr7qlOMLKCS4rf3610W44a5P4z35u1cRZ8ZskJWltw/Uj/tXb4RhFNDdbcngkH8aaA9R9c1UvGfTjN1ulp1tAQA/AJiygPzMryEq+ylY/8Ad7UtRq5KE8ynkJTjqo4FNd74g6cat8lEq8RQVNKBQHAonb0FQpSTWCTDMXk+eirohDZwd60G5uOJ2VgVHxLz1VisxLHh9auckBLA9LmqGMHr3rX8yVZOTTWZQ5UjtXvzIAznajIocFSD0BxWlUnAIzSFUoHc/pWhyVvXchgWuSUjod6w8dLqcjqOtNzkjO5NYMyCF9cA9q5k72js89yW93fJKTTJBni3wXkIPnIzt60ruMpKIJQjbNR+1OKlz3WgMkDyj3oAdLFGeC1uq8zzm/8Ay08ypTiuSGFFRT+KtTCDbo3goHPId3KvSlUC3Oc4cWCVHrSk/Ili22scoSMbmnV88rad8FNao7aWE8yuorF9/nVjsa5nLDhGKnc5x3rFDuVA0mWsZAB6Vjz8uRTiEM3SHNsZrQhwADB3zWt53O/rWpK8jFdfBzyKZzYfj9d07ikoPhsk4xgUqbcCkAE/Wm+cstIKM9VftRkMbnS3/h6axTpX4j7VHceCGr7bplsVvgElAeSP+plI+9fUS46kTHWl9SvK2oKKT3welfFTgnqVvSnFnRuoXHfDagXuG46rOMN+KkL/APtJr6u6hv7KeYhx11vfPKOg9sZB/wCoVC1UuyWSRUu5YId8VWpG7lo+Hp623BaWLtcErfQkj+ZHYBXyH28RTR+qRmuaoDTMVYa5fKOm1WLxKuPzpy5F8kdSlsrKhzJ5sBXdR3AGQCOg9KqpycUPEc2xNZvXzlbZ3eDYdGUa6OzzklKXEpAAOObemm6Q2ZoUlwAJP+VLbe8iW1kq3HpWmbzpJ3z/AImoSeC1ZVmoU3TRbN1NvK37XeG20T4yQPN4biXELGfzAp+4JHoQ9WdyHMhtSIikqbcQFJKehBFPt2isXGK4w8gELGOnSq4sL7mm7y/p6SshhxRdjH0zupI/r9z6VIcnZD6oZjBVyz7lj2yUqE8lQUMJPUbVOrXcFTmhzkfX1FVm3JSofixttUgsNzcjlKSsqGcAe1RZLySIsf7wlO6OXGRnJNQqRLesl0ZnxVhLkdxLiTnuDUznyWXWuZYVzetQrUbeWeYHGN9qKX2y2C2PfBpnRGkuIEe6Wxr+eBzJCjk+1LZ2p23QUoV5E96564bP3+cFRrVBVI8I8pUp0IQCegPf9jVuRNG63mR0qectsJXUgBcgY+vk/pVystZMZbGNc3Fkh4faOa1/r+LZ5DvgQ5XM+8R15U45gPQnP9as/UvFrhJwo1C1o+zaDYeahOJS/LQ0nKFZ3OTuojvVc8PrXfdB6tiaplXx6Z4OUuMJaQhsoPXGxV+9SjiFwSj8UFyNY8N77DkLmrLrsR5fKpDnRYyM4OexHWpFeY1/0vmyR5SjOfxv4ToSx3+3aihNXa1yEPRZCQttaDkEGn2O4QMZqhvh4sHEXQ6JekNZ2J5qIj+dEkoWlbYz+JJIOR6jar1aWEgdKn1ycopy2ZCnFRk0nkcG3D3rb4mdgdqQpfHTNZB8HYGnUxLFnKF5BNcacbPh/wCOXErjBdLppmM3BsnK02xLkzPDQ5hA5jyJyo7kjcdq7GZcyoZ2x61queoLRa2lP3C4x2EJGSVLAA/WiWJ7MItx3RxxZ/gX1g8A7qrXTGeqkRGlLP2UsgftVffEDwZ0vwi0w6GmLvLuMpJTHkyH0pQkgjPkQnfKc9TXTnEj4w+D+gWHUrvqblLQDysRCFkn0z0FcUcW+PetviQvzNvtVsWxb45IjxGDzddipxX0+1J9FeEK9V8tnDSHVEg+tZF1SUnHrRRTwMyDyyhJzWRfXjrRRQcNKpC61qdUBk70UUCjSt5QAPr716w6oqzRRXAMbu6oRQfet+ioDTkx2aokqGwHaiihPY54JsiEx+Pl3J60q5EsoPKnpRRQmJEkh9fNt3pMXl4696KKWuDhpcUeb61iXCCKKKWJZqcUeUmsELP70UUpiTaw4eYikd2UStBNFFcOrk0surRhSFEFJyCPWvp5M1DcH7DaZJcUDMhMuryc7qbBO/3ooqv6l8iJem+YrzUMpx8r8TcYxiqvvilQ5QDaspV2PpRRVDPdbmg0UmrEkLrJc5CVpRnIVkbn2qRTlnwA6Sc7HA2FFFQXyXy8DTcMjYHGR27VX/EKHy29NzadKJERXiNrx3FFFO1co5Z8oosF2eudqYlOISlTjaV4BzjIG1PMCa8h1KkKIycHeiikTWG0di9kyXw5angkLT0G2/So7qbn5vCDhAG+3eiimofMPS4HHgleJEHVj8RsAtvtcygT3SoY/qa6nYlrLCTjqKKKt6vlMf1FL12OmmbM3qa7IgSZC2myfMUAEkffpV56a4b6O0S6ubZLQhMqThTr6zzLWfXNFFWWniu3u8lXNvOCROTVrBBQmkrpUkc4VsewooqTyNNDdcr6bYyp0RfFKR0K8f4VT2vPiVvOl0uJgaaiqUnYFb5//wA0UUR3eBL2jk5s4ifGrxaU26iCqLBRvjwc5H3Nc93Hi5xO4o3cQLpq+SyleSScufsVAUUVOhFLwR3J4ySnhp8PULX99U1qDV05aW91cjIBV9yrauu9DcJNKcObWLbZYqFqH/z3EDnPvn1oopE+Dtbcnuf/2Q==" width="306px" alt="loan">
Fidelity is ready for extra guidance from the IRS on how a SEP or SIMPLE Roth is run. Until such time as we receive further steerage from the IRS, we won't enable Roth for our SEP or SIMPLE plans. However, Fidelity is investigating the possibility pending IRS steerage. Only one 60‐day rollover in a rolling 12‐month interval is allowed under IRS rules. Consult with a tax advisor earlier than doing a 60‐day rollover to make sure whether or not you're eligible. While this option is now allowed, it’s up to employers and plan suppliers to provide this selection, as it’s not a mandated change.
3For a dialogue of main provisions of the act, see Nevius, “Key Tax and Retirement Provisions within the SECURE 2.0 Act,” The Tax Adviser (Jan. 4, 2023). Under SECURE 2.zero, the RMD rules for inherited IRAs left to beneficiaries stay unchanged, unless you’ve inherited a particular needs trust. Under SECURE 2.zero, the starting age for RMDs will rise again in 2033 to age seventy five. To one of the best of our knowledge, all content material is correct as of the date posted, though provides contained herein might not be out there. The opinions expressed are the author’s alone and have not been offered, permitted, or in any other case endorsed by our companions.
Consult an lawyer or tax professional relating to your particular state of affairs. For retirement plans starting after Dec. 31, 2024, this will now not be the case. Instead, once staff are eligible, employers will automatically enroll them right into a retirement financial savings plan. There can be a provision allowing employers to set up and automatically enroll an employee in an emergency financial savings account linked to their retirement accounts with an computerized worker contribution of 3% or much less.
This info could additionally be different than what you see when you visit a financial establishment, service supplier or particular product’s web site. All monetary products, shopping products and services are offered with out warranty. When evaluating offers, please evaluate the financial institution’s Terms and Conditions.

h2>Pension-linked Emergency Financial Savings Accounts</h2>
Delays in the age for taking RMDs elevate tax implications and might present sensible challenges. The latter could be significantly vital for retirees with lower incomes, who usually use RMDs to cowl residing expenses. Views expressed are as of the date indicated, based mostly on the knowledge obtainable at the moment, and should change primarily based on market or other conditions.

div style="text-align:center"> <iframe width="561" height="314" src="https://www.youtube.com/embed/AXHPhKa7GYQ" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
The laws enacted in the SECURE Act 2.0 provides a slate of modifications that would help strengthen the retirement system?and Americans' monetary readiness for retirement. The https://virt.club/read-blog/123091_blonde-official-teaser-netflix.html of 2022 is a law designed to considerably enhance retirement savings options?including 401s and 403s?in the united states It builds on the Setting Every Community Up for Retirement Enhancement Act of 2019. SECURE 2.0 was signed into law by President Joseph R. Biden on Dec. 29, 2022, as a part of the Consolidated Appropriations Act of 2023. Get a custom financial plan and limitless access to a Certified Financial Planner™ for simply $49/month. SIMPLE IRAs, the catch-up contribution restrict will enhance to $3,500 in 2023, compared with $3,000 in earlier years.
Specifically, it increased the applicable age to seventy three for these individuals who turn age 72 after Dec. 31, 2022 (and 73 by Dec. 31, 2032), and to age 75 for these people turning 74 after Dec. 31, 2032. Technical corrections are expected to indicate that the RMD age might be 75 for taxpayers turning 73 after Dec. 31, 2032. Secure Act 2.zero features a provision that helps ease this ache level for individuals with smaller account balances. It allows for the automatic transfer of any earlier retirement account with a steadiness of beneath $5,000 to your new employer’s plan.
The law also eliminates a earlier requirement that restricted premiums to 25% of an individual’s retirement account balance. An particular person retirement account is a retirement savings plan with tax advantages that taxpayers can use to invest over the long run for retirement. As complete as SECURE 2.zero Act of 2022 is, the law does not tackle Social Security shortfalls. That stated, its provisions provide a selection of routes to improvement within the development of the percentage of Americans with a retirement savings plan.

h3>Ladies Speak Cash</h3>
Secure Act 2.0 requires that laws be expanded to include blended investments like target-date funds. Target-date funds shall be required to offer a benchmark against which buyers can evaluate each fund’s efficiency. This benchmark should reasonably match the fund’s asset allocation over time as properly as be reset no much less than once a year. For IRAs, the standard contribution limit is $6,500 in 2023, and staff who are 50 or older can deposit an extra $1,000 in catch-up contributions.

ul> <li>However, pushing again your retirement payouts comes with a caveat.</li> <li>This provision is efficient for taxable years beginning after Dec. 31, 2023.</li> <li>NerdWallet strives to keep its data accurate and up to date.</li> <li>SECURE 2.zero, Section 107, elevated the required minimal distribution age to 73 as of Jan. 1, 2023, and to seventy five starting in 2033.</li> <li>Existing rules require that any employer matching contributions be designated as pre-tax and did not allow them to be made as Roth contributions.</li> <li>With no checks in place to ensure that cash is being used for an precise emergency and such a low restrict, it’s very possible that folks will use this provision to borrow from their retirement accounts frivolously.</li></ul>
While SECURE 2.0 supplies increased opportunities to avoid wasting for retirement, everybody's financial situation is completely different. As at all times, seek the assistance of your monetary advisor or tax skilled to know how SECURE 2.zero modifications apply to you. 529 Plans.After 15 years, 529 plan assets could be rolled over to a Roth IRA for the beneficiary, topic to annual Roth contribution limits and an combination lifetime restrict of $35,000. Rollovers can't exceed the mixture earlier than the 5-year period ending on the date of the distribution.
If you discover discrepancies with your credit rating or information from your credit report, please contact TransUnion® immediately. These changes mean folks will now have even more time to develop their retirement funds. The Secure 2.0 Act, which grew to become legislation on the finish of 2022, is an try to help more individuals prepare for retirement ? partly by making authorities incentive applications more forgiving to individuals who need help catching up on their financial savings. We imagine everybody ought to be succesful of make financial choices with confidence.
The rollover is treated as a contribution in direction of the annual Roth IRA contribution limit. QLACs are deferred income annuities purchased with retirement funds sometimes held in an IRA or 401 that begin funds on or earlier than age eighty five. The greenback limitation for premiums elevated to $200,000 from $145,000 as of January 1, 2023.
The provision is effective for taxable years starting after Dec. 31, 2022. Beginning in 2025, SECURE 2.zero, Section 101 requires employers to routinely enroll eligible workers in new 401 or 403 plans with a participation quantity of a minimal of 3% however not extra than 10%. The contribution escalates on the price of 1% per yr up to a minimum of 10% and a maximum of 15%.

The SECURE 2.zero Act1 is an intensive piece of retirement plan laws passed on Dec. 29, 2022. Its said goals are to broaden and increase retirement savings and to simplify and make clear retirement plan rules. Its passage affects nearly all forms of retirement plans and increases conformity across various varieties of plans.
This means that employers who enable catch-up contributions should begin providing Roth plans along with their pretax retirement plans, if not provided already. This may pose a significant problem for those authorities plans not providing a Roth option, because adjustments in state legal guidelines and/or union contracts could additionally be required to permit compliance with act Section 603. Some of those provisions involve every thing from part-time worker entry to employer retirement plans, and small enterprise tax credits, tocontributions to SIMPLE, and SEP plans. Additional changes are supposed to assist younger people continue saving whereas paying off student debt, to make it simpler to maneuver accounts from employer to employer, and to allow people to avoid wasting for emergencies inside retirement accounts.
11Beginning on the first day of the “incident period” specified by the Federal Emergency Management Agency or the date of a federal disaster declaration with respect to the qualified disaster. Fidelity does not present authorized or tax advice, and the information provided is common in nature and shouldn't be considered authorized or tax advice. Consult an lawyer, tax professional, or different advisor relating to your specific authorized or tax state of affairs.
This does mean that the money will count as earned revenue and incur taxes now, however certified distributions in retirement, just like a Roth IRA, might be tax-free. SECURE 2.zero was heralded as simplifying and clarifying retirement plan regulation in addition to facilitating retirement financial savings. The provisions that went into force Jan. 1, 2024, are a subset of its reach, with different provisions having taken effect in 2023, and an extra slate of provisions to become efficient in years 2025 and past.


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Last-modified: 2024-04-26 (金) 17:42:38 (10d)