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Disclaimer: All investments and tax incentives have risks, including performance and compliance requirements. Investors must rely ONLY on representations in a sponsor''s Memorandum. Only the Memorandum is controlling. No guarantees or offerings are hereby made, nor implied. Investors should confer with their own tax/legal advisors. AMT limitations and liability are specific concerns. Past performance is never an assurance of future results. These items are solely for preliminary due diligence purposes.