Ama-Offshore Trusts: Ukungaqondi, Izingibe kanye Nezixazululo (3 kwezi-3)

  • ncwadi 7 June 2022

  • | Izikhombo IN831

Ukusungula i-Offshore Trust esebenzayo esebenza kahle futhi efinyelela izinjongo ze-Settlor kubaluleke kakhulu, kodwa engase igcwele izingibe. Njengomhlinzeki wesevisi ye-Trust sivame ukuthola ukuthi ama-Settlor kanye nama-Trustees ngamanye angaba nemibono eyiphutha mayelana nezindima zabo, izibopho kanye ne-Trust ngokwayo. Lokhu kungezwani kungaphelela ezinkingeni futhi kudale izikweletu ezingahlosiwe. Lolu chungechunge lucubungule izici ezibalulekile ze-Offshore Trusts; Uma ungathanda ukufunda ezinye izihloko ochungechungeni ungazithola lapha:

Esihlokweni sokugcina salolu chungechunge, sizohlola ukungaqondi okuvame kakhulu kanye nezingibe okufanele ziqaphele ama-Settlors kanye nama-Trustees. Lapho kufaneleka, siphakamisa izinqubo ezingcono kakhulu zokugwema izinkinga zesikhathi esizayo nokuthi umhlinzeki wesevisi ye-Trust angasiza kanjani. Sizoxoxa:

Isimo Sohlelo Lwezomthetho

Mayelana nesihloko sama-Trust ngokuvamile, kubalulekile ukuqaphela ukuthi ama-Trust awabo ubuntu obusemthethweni obuhlukene ngakho-ke awazuzi esikweletini esilinganiselwe. Ngabaphathiswa abanesibopho sanoma yiziphi izinyathelo ezithathiwe, noma ezingathathwanga, maqondana neThrasti.

Ngokuvamile ama-Settlor ngeke azi noma anganaki isisekelo sohlelo olusemthethweni - ukudluliswa kobunikazi obuzuzisayo - lokhu kunikeza isihloko esisemthethweni kuma-Trustees; i-Settlor ngeke isaba naso isihloko esisemthethweni sempahla ekhokhiwe. Ukuqhubeka nokulawula, njengangaphambilini, cishe kuzoholela ekutheni i-Trust ithathwe njengenkohliso futhi ngenxa yalokho ingasebenzi.

Ngemva kwalokhu, kukhona nokungaqondi okuvamile ukuthi indima ye-Trustee imane nje iwumkhosi, imfuneko yokuphatha. Yiqiniso, lokhu akulungile. Ama-Trustees anomsebenzi wokwethembeka kunoma yiliphi igama noma isigaba Sabahlomulayo, ukuphatha I-Trust Fund ngokwethembeka, ngokuhambisana ne-Trust Deed. Njengoba kuphawuliwe ngenhla, banetayitela elisemthethweni phezu kwempahla ye-Trust. Njengabanikazi abasemthethweni, ama-Trustees anesibopho sentela okufanele ikhokhelwe ezimpahleni ze-Trust, ezingase ziqhamuke ezindaweni ezingaphandle kwendawo yazo yendawo yokuhlala.

Kungaphansi Kweseluleko Sentela

Ngokuvamile, futhi ngokuqondakalayo, amakhasimende eza kithi ngokuqondile awazazi izinguquko ezibalulekile ekubikeni, izimfuneko zokuthobela imithetho kanye nendlela evamile yokuhlela intela nezinyathelo zokulwa nokugwema. Lezi zinguquko zenze iseluleko sentela saba isidingo zisuka nje. Iseluleko esinjalo siqinisekisa ukuthi, lapho kulandelwa izinqubo ezingcono kakhulu, ibhizinisi liqhutshwa ngobuqotho futhi liyahambisana nomhlaba wonke.

Umbono we-'Offshore'

Lokhu kusiholela ngobunono ekungaqondini kwethu okulandelayo okuvamile. Izinga lokusatshalaliswa kwezindaba okungekuhle elitholwe yizinhlaka zasogwini kule minyaka eyishumi edlule liyishwa futhi ngokuvamile alilingani noma liyadukisa. Isibonelo, ezinye zezindaba zakamuva neziningi kakhulu, i-Panama Papers, Paradise Papers kanye ne-Pandora Papers, zonke zethula ukusetshenziswa kokuhlelwa kwe-Offshore njengokuziphatha okubi noma ubugebengu - kuyilapho imibiko igqamisa idlanzana lezaphula-mthetho, u-95% walabo abaputshuziwe. imibhalo izobe ihlobene nokuhlela okusemthethweni ngokuphelele nokuthobelayo, okuyinsakavukela.

Eqinisweni, ukusebenzisa i-UK njengesibonelo, kuyimpoqo kubaqashi base-UK ukuthi banikeze okungenani u-3% wempesheni yangasese kubasebenzi. Lezo zimpesheni cishe zizoxhunyaniswa nezimali okungezona ezase-UK. I-75% yemindeni yase-UK ihileleke ngokuqondile noma ngokungaqondile kumasevisi anjalo okuphatha impahla ngakho-ke izakhamuzi eziningi zase-UK zizobe sezivele zinendlela ethile yokuzibandakanya phesheya kwezilwandle.

Ngethemba ukuthi isibonelo esingenhla sikhombisa kafushane iphuzu engishayela ngakubo; kubantu abaningi, igama elithi Offshore, ikakhulukazi endabeni yokuphathwa kwengcebo, lifana nehlazo. Uma, empeleni, i-Offshore ikhona yonke indawo - iyinkambiso, isemthethweni ngokuphelele futhi cishe ihlale yelulekwa abaxhumanisi abaqeqesheke kakhulu nabalawulwayo. Kafushane, ukuya Offshore manje kufanele kube ithuluzi elisobala nelithobelayo lokuhlela okuyinkimbinkimbi, okungaholela ezinzuzweni zomthetho, zentela nezinye ezihlukahlukene. I-Offshore akufanele ibonwe njengendlela enqamulelayo yokugwema intela noma ukufihla ingcebo.

Usayizi Owodwa Awulingani Konke

Okokugcina, izakhamuzi eziningi zase-UK kanye nabantu abahlala e-UK abazi ngezinguquko ezihlukahlukene zemithetho kanye nokuguguleka okwalandela kwezinzuzo zentela ezihlukahlukene, ngaphambilini ezaphuma ekusetshenzisweni kwe-Offshore Trusts. Ngakho-ke, kwabaningi e-UK abangabahlali nabahlali, azikho izinzuzo ezihambisana nokusebenzisa i-Offshore Trust. Izinzuzo ezilinganiselwe zingabandakanya imvelo elawulwayo ye-Isle of Man Trustees kanye nekhono lokuzuza ekuhlanganisweni okuphelele, ezimeni ezithile.

Ngokungafani nama-Trustees kwezinye izindawo eziningi, ukuhlinzeka ngezinsizakalo ze-Professional Trustee kuwumsebenzi onelayisensi e-Isle of Man. Ama-Isle of Man Trustees adinga Ilayisense Yekilasi 5 evela e-Isle of Man Financial Services Authority, futhi ngenxa yalokho alawulwa ngokufanelekile - aqinisekisa ukuthi amazinga amahle okubusa nokuthobela ayalandelwa futhi anolwazi ngezenzo zomphathiswa. Ukwengeza, ngenxa yefa layo elihle ekuhleleni i-Trust, kokubili i-Island ne-Dixcart zinobuchwepheshe obuningi kule ndawo.

I-gross roll-up ichaza ikhono lesakhiwo saphesheya kwezilwandle lokuzuza ekukhuleni okuhlanganisiwe okungakhokhiswa intela phakathi nesikhathi sokuphila kwaso. Ama-Offshore Trust angase ahlomule ekuqoqweni okuphelele ezimeni ezithile - lokhu kufanele kuncishiswe njengoba kungase kube nentela okufanele ikhokhwe ekusungulweni kweThrasti, ngezikhathi ezithile (isb. ngeminyaka eyi-10 yokugubha iminyaka eyi-XNUMX), mayelana nanoma yikuphi ukusatshalaliswa, lapho kukhokhwa khona njll. kodwa-ke, zisengaba nezinzuzo eziningi zokusebenzisa i-Offshore Trusts yabantu base-UK Abangewona Abahlali base-Domiciliary.

Ama-Offshore Trusts - Izingibe Ezivamile

Ziningi izindaba ezingagwenywa ngokuhlela kahle kanye nesiqondiso sochwepheshe zisuka nje. Ezinye zezinto ezicatshangelwayo ezivame kakhulu zihlanganisa:

  • Ukuvumela Ukuvumelana nezimo

Ama-Trustees agunyazwe ukulandela izinhlinzeko ze-Trust Deed; ukwephula lokhu kungaholela ekutheni bathathelwe izinyathelo zomthetho ngokwephula umsebenzi wabo. Ngakho-ke, i-Settlor idinga ukubona kusengaphambili imfuneko yama-Trust ukuze ibe nezimo, iqinisekise ukuthi ayicwayizi endleleni yokufeza izinjongo zayo, noma ibophe izandla zama-Trustees mayelana nokuphathwa ngempumelelo kweThrasti.

Kunezimo ezimbalwa lapho i-Trust Deed echazwe ngokweqile ingabangela izinkinga ezingahlosiwe. Sizohlola izibonelo ezimfushane ngezansi.

Ukunikezwa: Lapho, ngokwesibonelo, i-Trust Deed ibeka ukuthi ukwabiwa noma ukwabiwa kufanele kwenziwe Kozuzayo noma ngokulandela ingqopha-mlando ethile (isb ngosuku lokuzalwa, umshado, ukuthenga ikhaya lokuqala, ukuthweswa iziqu njll.), isikhathi akumele singenzeki. njalo yiba yinhle njengoba izimo zishintsha. Isibonelo, Abahlomuli abasengcupheni noma abasebasha abathola umoya ophuthumayo kungaholela emiphumeleni emibi/emiphumeleni.

Ngaphezu kwalokhu, lapho ishejuli yokusabalalisa ilungisiwe, lokhu kungabangela imiphumela yentela engahlosiwe. Abahlomuli bakhokhiswa intela ekwabiweni okutholiwe, okukhokhiswa intela ngenani labo lomuntu siqu endaweni abahlala kuyo. Uma iholo Lohlomula liwela esilinganisweni esiphezulu noma esengeziwe sentela ngesikhathi sokudlulisa, lokhu kungaholela ekukhokheni intela ephezulu ngokungadingekile. Kunalokho, uma kubhekwa ukuguquguquka, ama-Trustees angahlehlisa inkokhelo kuze kube yilapho ethatha iseluleko sentela noma awela kubakaki abaphansi isb. lapho ethatha umhlalaphansi, njll.

Ukukhethwa Kwefa: Akuyona into engavamile ukuthi I-Trust Deed isho noma ivimbele izinhlobo ezithile zomsebenzi ophathelene nokuphathwa kwe-Trust fund. Isibonelo, kungaba okunengqondo ngokuphelele ukukhawulela izinga lokuchayeka engozini ezimpahleni/imisebenzi ethile ngenxa yokuntengantenga - isb ukutshalwa kwezimali kwe-Bitcoin. Ngakolunye uhlangothi, lapho kucaciswa khona ukutshalwa kwezimali okuthile, lokhu kungase kube nemingcele kakhulu futhi kubangele izinkinga ezihlukahlukene zesikhathi eside - isb. kwenzekani uma isikhwama noma inkampani eshiwo iyeka ukuhwebelana?

Isixazululo: Ama-Discretionary Trust anikeza ama-Trustees ukulawula okuphelele kokuthi i-Trust izifeza kanjani izinjongo zayo. I-Settlor isenganikeza iziqondiso ezithile nge-Letter of Wishes, ethonyayo kodwa engabophi. Uma nje i-Letter of Wishes ibuyekezwa njalo, ama-Trustees azokwazi ukushintsha izinhloso ze-Settlor futhi akucabangele lokhu lapho ethatha noma yiziphi izinyathelo. Ngaphezu kwalokho, i-Isle of Man Trusts manje ingaqhubeka unomphela, okunikeza ukuguquguquka okwengeziwe lapho kuhlelwa indawo. U-Dixcart unolwazi olubalulekile ekusunguleni nasekuphatheni ama-Offshore Discretionary Trust.

  • Ukukhetha Kwabaphathiswa

Njengoba nginesiqiniseko sokuthi ungabona okwamanje, ukukhetha kwe-Trustee kubaluleke kakhulu. Kudingeka kubhekwe izinto ezimbalwa lapho kukhethwa ukuthi ubani owenza le ndima ebalulekile:

Yokuphila Isikhathi Eside Ise: Okubalulekile okucatshangwayo lapho kuqokwa ama-Trustees ukuphila kwabo isikhathi eside - ingabe i-Trustee ekhethiwe iyokwazi ukufeza umsebenzi wayo ukuphila kwakho konke kweThrasti? Uma kungenjalo, kuzodingeka ucabange ukuhlela ukulandelana ukuze ubambele lawo ma-Trustees lapho eshona noma elahlekelwa isikhundla. Ubude besikhathi sokuphila busebenza nangokuhlala kwentela kwaBaphathiswa okusho ukuthi, Uma i-Trustee ehlala endaweni ethile yase-Offshore, kodwa bese ithuthela e-UK, i-Trust izohamba ne-Trustee futhi ingase ibe nesibopho sentela yase-UK. I-Settlor idinga ukuqinisekisa ukuthi i-Trustee izohlinzeka ngokuqhubekayo nokuzinza.

ubuchwepheshe: Ngokuya ngezimpahla ezigcinwe ku-Trust, noma umsebenzi owenziwe, kungase kube nobuchwepheshe obuthile obudingekayo ukuze kuhlangatshezwane nezinjongo zeThrasti. Isibonelo, lapho uphatha izimpahla ezifana nokutshalwa kwezimali, ama-Trustees kuyodingeka akhululeke ekubhekaneni nezimpahla, ukuphathwa kwazo nanoma yiziphi izingcweti zezinkampani zangaphandle ezihililekile. Lokhu kuphinde kudlulele olwazini lweTrust, kanye nasezimfuneko zomthetho nezokulawula.

Isibopho: Njengoba kuphawuliwe ngaphambilini, i-Trust ayizuzi esikweletini esilinganiselwe, ngakho-ke i-Settlor kuzodingeka icabangele ubungozi obungaba khona isb. Izici zentela nazo kufanele zicatshangelwe lapha, njengoba kushiwo ngenhla, ama-Trustees azobophezeleka nganoma iyiphi intela okufanele ilandelwe ezimpahleni. Ngakho-ke, ama-Trustees kuyodingeka azimisele futhi akwazi ukwenza indima futhi aqonde ubungozi obusobala bomsebenzi.

Abavikeli: Ezicini eziningi Abavikeli baqinisekisa i-Trust, ngokombono wokuthi banikeza ikhefu kuma-Trustees anhlanhlathayo. Empeleni, ukunikeza inkampani yangaphandle izwi elikhulu kakhulu endleleni i-Trust ephathwa ngayo, kungenza ukuphathwa kwezimpahla kube nzima futhi kube nomthelela omubi ezinhlosweni zayo. Ngaphezu kwalokhu, lapho uMvikeli enikezwa indawo enkulu kakhulu, angathathwa njenge-de facto co-Trustee, futhi ngenxa yalokho abheke imisebenzi efanayo yokwethembeka nesibopho sezomthetho njengoMphathi. Lapho umvikeli efiseleka khona, ukuqinisekisa ukuthi amandla abo achazwe kancane kubalulekile ekuqinisekiseni ukuthi bayengeza kunokuphazamisa izinjongo ze-Settlor.

Okuhlukile: Lapho i-Settlor iqoke umuntu othile ukuthi abambe njenge-Trustee, lokhu kungase kubangele izinkinga nakakhulu. Lapho umuntu kunguye yedwa u-Trustee, uma edlula emhlabeni ngaphandle kokwenza amalungiselelo afanele, kungaba nomthwalo ongahlosiwe kanye nezindleko ezingadingeki ezihilelekile ekulungiseni isimo. Lapho ama-Trustees efiseleka khona, kufanele uqinisekise ukuthi kukhethwa okungenani ababili ababili ngaso sonke isikhathi, futhi kwenziwe amalungiselelo okushintshwa ngaphakathi kwe-Trust Deed ukuze kuvikelwe izehlakalo ezingalindelekile.

ukungathathi hlangothi: Lapho amalungu omndeni eqokwa njengama-Trustees, akuvamile ukuba ubudlelwano bube namaphutha futhi ukuxhumana kuyephule. Izinkinga ezinjalo zingaletha izithiyo zokuphatha ezibalulekile, okungenzeka zithinte umphumela ohlosiwe we-Settlor.

Isixazululo: Zonke lezi zindaba zingancishiswa ngokuqokwa koMphathi ochwepheshe esikhundleni sokuqoka ama-Trustees ngabanye. Ama-Trustees Angochwepheshe, afana no-Dixcart, anganikeza isevisi engachemi kanye nochwepheshe impilo yonke ye-Trust. Besebenzisa ulwazi lwabo lobuchwepheshe futhi benamathela emikhubeni ehamba phambili, bangaphatha i-Trust ngempumelelo nangempumelelo, behlise umthwalo othweswe i-Settlor kanye nabathandekayo babo. Futhi njengoba kuphawuliwe ngaphambilini, ngokungafani kwezinye izindawo, ama-Trustees angochwepheshe atholakala e-Isle of Man anelayisensi futhi alawulwa - ngakho ungaba nesiqiniseko sokuthi i-Trust isezandleni ezinekhono.

  • Ukubandakanyeka kwe-Settlor

Kuyaqondakala ukuthi ama-Settlor angase afise ukugcina ukulawula kwezimpahla ze-Trust isikhathi eside ngangokunokwenzeka; phela baye bachitha impilo yabo yonke beqongelela ingcebo abafuna ukuyidlulisa. Abanye bangase bafune nokuziqoka bona njengabaphatheli, nokho, ukubandakanyeka kakhulu kwe-Settlor kungaholela ekutheni i-Trust ithathwe njengenkohliso, ngakho-ke izimpahla ze-Trust zingaba yingxenye yefa labo ngezinjongo zentela. Kuyafaneleka ukugcizelela iqiniso lokuthi kudingeka kube nokuhlukana okucacile phakathi kwe-Settlor nezimpahla, kuqinisekiswe ukuthi i-Settlor ayikwazi ukuthathwa ngokuthi igcine noma iyiphi inzuzo enenzuzo ebingahlosiwe. 

I-Settlor ingase futhi ifise ukuziqamba yona noma umlingani wayo njengabazuzi, noma kunjalo, lokhu kudinga ukucatshangelwa ngokucophelela. Uma u-Settlor noma umlingani wakhe womshado engazuza noma kunjalo, i-Trust ithathwa njenge-Settlor Interested Trust, okuholela emiphumeleni yentela engemihle.

Isixazululo: I-Settlor idinga ukucaca mayelana nalokho abafuna ukukuzuza kusukela ekuqaleni. Ngale ndlela, uhlobo olulungile lwe-Trust kanye nezinhlinzeko ezifanele zingafakwa esigabeni sokuhlela. Iklayenti kuzodingeka lisebenzisane nomeluleki ukuze lithathe isinqumo. Uma ngibhekisela kumbhalo wami ongenhla, mayelana nama-Trustees angochwepheshe, lokhu kunganikeza induduzo. I-Settlor kufanele ikwazi ukuqiniseka ukuthi umhlinzeki wayo wesevisi oyikhethile uyohlale enza lokho okuthakaselwa yi-Trust, ecabangela Incwadi Yezifiso Zakwa-Settlor lapho kufanele khona.

  • Abahlomuli

Ukukhethwa Kwabahlomuli kudinga ukucatshangelwa ngokucophelela - ngesinye isikhathi kucace ngokushesha ukuthi ubani okufanele ahlomule, futhi ngezinye izikhathi kungaba inkinga 'yokuzikhethela kuka-Sophie'. Yebo, ukukhetha kuzothonywa ngokuqondile uhlobo lwe-Trust esungulwayo okungukuthi esimweni se-Discretionary Trust, Abahlomuli abathile noma izigaba Zabahlomulayo zikhethwa ukuze ama-Trustees anqume ukuthi ubani okufanele ahlomule. Ukwengeza, i-Settlor kufanele ikhethe ukuthi izobazisa yini Abahlomuli ngentshisekelo yabo ku-Trust noma cha. Kuye ngohlobo lwe-Trust, Ohlomulayo angaba nelungelo elingokomthetho lezimpahla ezigcinwe ku-Trust noma ulwazi mayelana nazo. Ukwengeza, Ohlomulayo angaba nesibopho sentela ezimeni ezithile.  

Isixazululo: Lokhu kudinga ukucatshangelwa ngokwesisekelo secala ngalinye futhi kuzoncika kakhulu ezimweni zomuntu siqu ze-Settlor. Kungaba usizo kakhulu ukwazisa Abahlomulayo, ukuze kube nenkulumo evulekile phakathi kuka-Trustee kanye Nohlomulayo, noma ngenye indlela kwezinye izimo ukugcina ubumfihlo kulolu daba kuze kube isikhathi sokusabalalisa singakhethwa - qaphela ukuthi kuye ngomthethosisekelo we Ngethemba, Ohlomulayo angase abe nesikweletu sentela ngokushesha, ngakho-ke kuzodingeka aziswe ngokushesha. Noma iyiphi indlela, izinga lokuxhumana elifiswayo lingaqhutshwa ama-Trustees angochwepheshe, njengo-Dixcart.

  • Izindleko

Ngaphambi kokusungula i-Trust, i-Settlor idinga ukucabangela izindleko zokuphatha izimpahla - kungakhathaliseki ukuthi lokhu okokuhweba ukutshalwa kwezimali, ukuthengwa noma ukudayiswa kwendawo, imiphumela yentela engaba khona, izinsizakalo zobungcweti, njll. Ukucatshangelwa okwengeziwe kuzoba umthelela ukwenyuka kombiko wokulawula nokuhambisana okudingekayo emhlabeni wanamuhla - lokhu kusho ukuthi ukuphatha i-Offshore Trust akusaseyona into engenisa imali ekhokhwayo.  

Isixazululo: Nakuba izimali zingakhokhwa komunye umthombo okungukuthi ngaphandle kwe-Trust fund, lokhu kunganikeza izinkinga zokusebenza. Isibonelo, lapho i-Settlor ibikhokha izindleko zokusebenza ze-Trust futhi I-Trust iqhubeka ngemva kokufa, okunye ukuhlinzekwa kufanele kwenziwe ukuze kuhlangatshezwane nezindleko. Ngokuvamile kulula kakhulu ukwaba amaphesenti esikhwama seTrust ukuze sibhekelele abaphathi ukuze kuzuzwe inhloso yeTrust. Ezikhathini zempumelelo ukukhula kwe-Trust Fund kuvame ukudlula lezi zindleko – nokho, ngezikhathi zenzalo ephansi, izimakethe ezicindezelekile noma kuye ngezimpahla eziphethwe, lezo zimali kufanele zibhekwe ngokujulile uma kubhekwa ukusimama kwe-Trust Fund. Izindleko ezinjalo kufanele ziboniswe ngabahlinzeki besevisi lapho bethola imininingwane egcwele.

Ukusebenza Nomhlinzeki Wesevisi Othembekile - Dixcart

I-Dixcart ibilokhu ihlinzeka Ngezinsizakalo Zomphathiswa kanye nesiqondiso iminyaka engaphezu kwengu-50; ukusiza amakhasimende ngohlelo olusebenzayo nokuphatha kahle kwe-Offshore Trusts.

Ochwepheshe bethu basendlini kanye nabasebenzi abaphezulu baqeqeshiwe, banolwazi oluningi; lokhu kusho ukuthi sibekwe endaweni enhle yokweseka futhi sizibophezele ku-Offshore Trust, sisebenza njenge-Trustee futhi sihlinzeka ngezinsizakalo zochwepheshe abanolwazi lapho kufanele khona. Uma kudingekile, i-Dixcart Group ingasiza futhi ngabantu abafuna ukuthuthela e-UK kanye nentela edingekayo kanye nokuhlelwa komcebo. 

Senze uhla olubanzi lweminikelo, ehlanganisa uxhaxha lwezakhiwo ze-Isle of Man. Kusukela ekuhlelweni kwangaphambi kokusungulwa nezeluleko kuya ekuphathweni kwansuku zonke kwemoto nezinkinga zokuxazulula izinkinga, singakwazi ukusekela imigomo yakho ngaso sonke isikhathi.

Thola in touch

Uma udinga ulwazi olwengeziwe mayelana nokusetshenziswa kwe-Offshore Trusts, noma izakhiwo ze-Isle of Man, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited inikwe ilayisense yi-Isle of Man Financial Services Authority.

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