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    Lance Wallach, National Society of Accountants Speaker of the Year,  speaks and writes
    extensively about retirement plans, Circular 230 problems and tax reduction strategies.  He
    speaks at more than 40 conventions annually, writes for over 50 publications and has written
    numerous best-selling AICPA books, including Avoiding Circular 230 Malpractice Traps and
    Common Abusive Business Hot Spots.  Contact him at 516.938.5007