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38 U.S.C. § 1967 — Persons insured; amount
Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Subject to an election under paragraph (2), any policy of insurance purchased by the Secretary under [section 1966 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1966&num=0&edition=prelim) shall automatically insure the following persons against death:
(A) In the case of any member of a uniformed service on active duty (other than active duty for training)—
(i) the member; and
(ii) each insurable dependent of the member (other than a dependent who is also a member of a uniformed service and, because of such membership, is automatically insured under this paragraph).
(B) Any member of a uniformed service on active duty for training or inactive duty training scheduled in advance by competent authority.
(C) In the case of any member of the Ready Reserve of a uniformed service who meets the qualifications set forth in subparagraph (B) or (C) of [section 1965(5) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1965/5&num=0&edition=prelim)—
(i) the member; and
(ii) each insurable dependent of the member (other than a dependent who is also a member of a uniformed service and, because of such membership, is automatically insured under this paragraph).
(2)
(A) A member may elect in writing not to be insured under this subchapter.
(B) A member may elect in writing not to insure the member’s spouse under this subchapter.
(3)
(A) Subject to subparagraphs (B), (C), and (D), the amount for which a person is insured under this subchapter is as follows:
(i) In the case of a member, $500,000.
(ii) In the case of a member’s spouse, $100,000.
(iii) In the case of a member’s child, $10,000.
(B) A member may elect in writing to be insur
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Source file: Laws/federal/codes/united-states-code/title-38/section-1967-persons-insured-amount--412c8b6dae.md
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Source location: Title 38, Chapter 19, § 1967; chapter-019-insurance.md
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**(a)**
(1) Subject to an election under paragraph (2), any policy of insurance purchased by the Secretary under [section 1966 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1966&num=0&edition=prelim) shall automatically insure the following persons against death:
(A) In the case of any member of a uniformed service on active duty (other than active duty for training)—
(i) the member; and
(ii) each insurable dependent of the member (other than a dependent who is also a member of a uniformed service and, because of such membership, is automatically insured under this paragraph).
(B) Any member of a uniformed service on active duty for training or inactive duty training scheduled in advance by competent authority.
(C) In the case of any member of the Ready Reserve of a uniformed service who meets the qualifications set forth in subparagraph (B) or (C) of [section 1965(5) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1965/5&num=0&edition=prelim)—
(i) the member; and
(ii) each insurable dependent of the member (other than a dependent who is also a member of a uniformed service and, because of such membership, is automatically insured under this paragraph).
(2)
(A) A member may elect in writing not to be insured under this subchapter.
(B) A member may elect in writing not to insure the member’s spouse under this subchapter.
(3)
(A) Subject to subparagraphs (B), (C), and (D), the amount for which a person is insured under this subchapter is as follows:
(i) In the case of a member, $500,000.
(ii) In the case of a member’s spouse, $100,000.
(iii) In the case of a member’s child, $10,000.
(B) A member may elect in writing to be insured or to insure the member’s spouse in an amount less than the amount provided for under subparagraph (A). The member may not elect to insure the member’s child in an amount less than $10,000. The amount of insurance so elected shall, in the case of a member, be evenly divisible by $50,000 and, in the case of a member’s spouse, be evenly divisible by $10,000.
(C) In no case may the amount of insurance coverage under this subsection of a member’s spouse exceed the amount of insurance coverage of the member.
(D) In the case of a member who elects under paragraph (2)(A) not to be insured under this section, or who elects under subparagraph (B) to be insured for an amount less than the maximum amount provided under subparagraph (A), and who is deployed to a combat theater of operations, the member—
(i) shall be insured under this subchapter for the maximum amount provided under subparagraph (A) for the period of such deployment; and
(ii) upon the end of such deployment—
(I) shall be insured in the amount elected by the member under subparagraph (B); or
(II) shall not be insured, if so elected under paragraph (2)(A).
(4)
(A) An insurable dependent of a member is not insured under this chapter unless the member is insured under this subchapter.
(B) An insurable dependent who is a child may not be insured at any time by the insurance coverage under this chapter of more than one member. If an insurable dependent who is a child is otherwise eligible to be insured by the coverage of more than one member under this chapter, the child shall be insured by the coverage of the member whose eligibility for insurance under this subchapter occurred first, except that if that member does not have legal custody of the child, the child shall be insured by the coverage of the member who has legal custody of the child.
(5) The insurance shall be effective with respect to a member and the insurable dependents of the member on the latest of the following dates:
(A) The first day of active duty or active duty for training.
(B) The beginning of a period of inactive duty training scheduled in advance by competent authority.
(C) The first day a member of the Ready Reserve meets the qualifications set forth in subparagraph (B) or (C) of [section 1965(5) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1965/5&num=0&edition=prelim).
(D) The date certified by the Secretary to the Secretary concerned as the date Servicemembers’ Group Life Insurance under this subchapter for the class or group concerned takes effect.
(E) In the case of an insurable dependent who is a spouse, the date of marriage of the spouse to the member.
(F) In the case of an insurable dependent who is a child, the date of birth of such child or, if the child is not the natural child of the member, the date on which the child acquires status as an insurable dependent of the member.
**(b)** Any member (other than one who has elected not to be insured under this subchapter for the period or periods of duty involved)—
(1) who, when authorized or required by competent authority, assumes an obligation to perform (for less than thirty-one days) active duty, or active duty for training, or inactive duty training scheduled in advance by competent authority; and
(2) who is rendered uninsurable at standard premium rates according to the good health standards approved by the Secretary, or dies within one hundred and twenty days thereafter, from a disability, or aggravation of a preexisting disability, incurred by such member while proceeding directly to or returning directly from such active duty, active duty for training, or inactive duty training as the case may be;
shall be deemed to have been on active duty, active duty for training, or inactive duty training, as the case may be, and to have been insured under this subchapter at the time such disability was incurred or aggravated, and if death occurs within one hundred and twenty days thereafter as a result of such disability to have been insured at the time of death. In determining whether or not such individual was so authorized or required to perform such duty, and whether or not such member was rendered uninsurable or died within one hundred and twenty days thereafter from a disability so incurred or aggravated, there shall be taken into account the call or order to duty, the orders and authorizations of competent authority, the hour on which the member began to so proceed or to return, the hour on which such member was scheduled to arrive for, or on which such member ceased to perform such duty; the method of travel employed; such member’s itinerary; the manner in which the travel was performed; and the immediate cause of disability or death. Whenever any claim is filed alleging that the claimant is entitled to benefits by reason of this subsection, the burden of proof shall be on the claimant.
**(c)** If a person eligible for insurance under this subchapter is not so insured, or is insured for less than the maximum amount provided for the person under subparagraph (A) of subsection (a)(3), by reason of an election made by a member under subparagraph (B) of that subsection, the person may thereafter be insured under this subchapter in the maximum amount or any lesser amount elected as provided in such subparagraph (B) upon written application by the member, proof of good health of each person (other than a child) to be so insured, and compliance with such other terms and conditions as may be prescribed by the Secretary. Any former member insured under Veterans’ Group Life Insurance who again becomes eligible for Servicemembers’ Group Life Insurance and declines such coverage solely for the purpose of maintaining such member’s Veterans’ Group Life Insurance in effect shall upon termination of coverage under Veterans’ Group Life Insurance be automatically insured under Servicemembers’ Group Life Insurance, if otherwise eligible therefor.
**(d)** Whenever a member has the opportunity to make an election under subsection (a) not to be insured under this subchapter, or to be insured under this subchapter in an amount less than the maximum amount in effect under paragraph (3)(A)(i) of that subsection, and at such other times periodically thereafter as the Secretary concerned considers appropriate, the Secretary concerned shall furnish to the member general information concerning life insurance. Such information shall include—
(1) the purpose and role of life insurance in financial planning;
(2) the difference between term life insurance and whole life insurance;
(3) the availability of commercial life insurance; and
(4) the relationship between Servicemembers’ Group Life Insurance and Veterans’ Group Life Insurance.
**(e)** The effective date and time for any change in benefits under the Servicemembers’ Group Life Insurance Program shall be based on the date and time according to the time zone immediately west of the International Date Line.
**(f)**
(1) If a member who is married and who is eligible for insurance under this section makes an election under subsection (a)(2)(A) not to be insured under this subchapter, the Secretary concerned shall notify the member’s spouse, in writing, of that election.
(2) In the case of a member who is married and who is insured under this section and whose spouse is designated as a beneficiary of the member under this subchapter, whenever the member makes an election under subsection (a)(3)(B) for insurance of the member in an amount that is less than the maximum amount provided under subsection (a)(3)(A)(i), the Secretary concerned shall notify the member’s spouse, in writing, of that election—
(A) in the case of the first such election; and
(B) in the case of any subsequent such election if the effect of such election is to reduce the amount of insurance coverage of the member from that in effect immediately before such election.
(3) In the case of a member who is married and who is insured under this section, if the member makes a designation under [section 1970(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1970/a&num=0&edition=prelim) of any person other than the spouse or a child of the member as the beneficiary of the member for any amount of insurance under this subchapter, the Secretary concerned shall notify the member’s spouse, in writing, that such a beneficiary designation has been made by the member, except that such a notification is not required if the spouse has previously received such a notification under this paragraph and if immediately before the new designation by the member under [section 1970(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1970/a&num=0&edition=prelim) the spouse is not a designated beneficiary of the member for any amount of insurance under this subchapter.
(4) A notification required by this subsection is satisfied by a good faith effort to provide the required information to the spouse at the last address of the spouse in the records of the Secretary concerned. Failure to provide a notification required under this subsection in a timely manner does not affect the validity of any election specified in paragraph (1) or (2) or beneficiary designation specified in paragraph (3).
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Federal law — U.S. Code and appendices · legal_authorities
<a id="section-411i"></a>
Source: U.S. Code supplied Markdown snapshot · 37 U.S.C. § 411h
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in subsection (b), no person eligible for dependency and indemnity compensation by reason of any death occurring after December 31, 1956, shall be eligible by reason of such death for any payments under (1) provisions of law administered by the Secretary providing for the payment of death compensation or death pension, or (2) subchapter I of chapter 81 of title 5.
**(b)** A surviving spouse who is eligible for dependency and indemnity compensation may elect to receive death pension instead of such compensation.
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 1317
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Secretary is authorized, without regard to section 6101(b) to (d) of title 41, to purchase from one or more life insurance companies a policy or policies of group life insurance to provide the benefits specified in this subchapter. Each such life insurance company must (1) be licensed to issue life insurance in each of the fifty States of the United States and in the District of Columbia, and (2) as of the most recent December 31 for which information is available to the Secretary, have in effect at least 1 percent of the total amount of group life insurance which all life insurance companies have in effect in the United States.
**(b)** The life insurance company or companies issuing such policy or policies shall establish an administrative office at a place and under a name designated by the Secretary.
**(c)** The Secretary shall arrange with the life insurance company or companies issuing any policy or policies under this subchapter to reinsure, under conditions approved by the Secretary, portions of the total amount of insurance under such policy or policies with such other life insurance companies (which meet qualifying criteria set forth by the Secretary) as may elect to participate in such reinsurance.
**(d)** The Secretary may at any time discontinue any policy or policies which the Secretary has purchased from any insurance company under this subchapter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 1966
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Federal law — U.S. Code and appendices · legal_authorities
For the purposes of this title—
(1) The terms “Secretary” and “Department” mean the Secretary of Veterans Affairs and the Department of Veterans Affairs, respectively.
(2) The term “veteran” means a person who served in the active military, naval, air, or space service, and who was discharged or released therefrom under conditions other than dishonorable.
(3) The term “surviving spouse” means (except for purposes of chapter 19 of this title) a person who was the spouse of a veteran at the time of the veteran’s death, and who lived with the veteran continuously from the date of marriage to the date of the veteran’s death (except where there was a separation which was due to the misconduct of, or procured by, the veteran without the fault of the spouse) and who has not remarried.
(4)
(A) The term “child” means (except for purposes of chapter 19 of this title (other than with respect to a child who is an insurable dependent under subparagraph (B) or (C) of section 1965(10) of such chapter) and [section 8502(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section8502/b&num=0&edition=prelim)) a person who is unmarried and—
(i) who is under the age of eighteen years;
(ii) who, before attaining the age of eighteen years, became permanently incapable of self-support; or
(iii) who, after attaining the age of eighteen years and until completion of education or training (but not after attaining the age of twenty-three years), is pursuing a course of instruction at an approved educational institution;
and who is a legitimate child, a legally adopted child, a stepchild who is a member of a veteran’s household or was a member at the time of the veteran’s death, or an illegitimate child but, as to the alleged father, onl
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 101
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Except as provided in paragraph (3), Veterans’ Group Life Insurance shall be issued in the amounts specified in [section 1967(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1967/a&num=0&edition=prelim). In the case of any individual, the amount of Veterans’ Group Life Insurance may not exceed the amount of Servicemembers’ Group Life Insurance coverage continued in force after the expiration of the period of duty or travel under section 1967(b) or 1968(a) of this title. No person may carry a combined amount of Servicemembers’ Group Life Insurance and Veterans’ Group Life Insurance at any one time in excess of the maximum amount for Servicemembers’ Group Life Insurance in effect under [section 1967(a)(3)(A)(i) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1967/a/3/A/i&num=0&edition=prelim).
(2) If any person insured under Veterans’ Group Life Insurance again becomes insured under Servicemembers’ Group Life Insurance but dies before terminating or converting such person’s Veterans’ Group Insurance, Veterans’ Group Life Insurance shall be payable only if such person is insured under Servicemembers’ Group Life Insurance for less than the maximum amount for such insurance in effect under [section 1967(a)(3)(A)(i) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1967/a/3/A/i&num=0&edition=prelim), and then only in an amount which, when added to the amount of Servicemembers’ Group Life Insurance payable, does not exceed such maximum amount in effect under such section.
(3) Not more than once in each five-year period beginning on the one-year anniversary of the date a person becomes insured under Veterans’ Group Life Insurance, such
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 1977
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Federal law — U.S. Code and appendices · legal_authorities
For the purposes of [section 1110 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1110&num=0&edition=prelim)—
**(a)** if and while the disability is rated 10 percent the monthly compensation shall be $123;
**(b)** if and while the disability is rated 20 percent the monthly compensation shall be $243;
**(c)** if and while the disability is rated 30 percent the monthly compensation shall be $376;
**(d)** if and while the disability is rated 40 percent the monthly compensation shall be $541;
**(e)** if and while the disability is rated 50 percent the monthly compensation shall be $770;
**(f)** if and while the disability is rated 60 percent the monthly compensation shall be $974;
**(g)** if and while the disability is rated 70 percent the monthly compensation shall be $1,228;
**(h)** if and while the disability is rated 80 percent the monthly compensation shall be $1,427;
**(i)** if and while the disability is rated 90 percent the monthly compensation shall be $1,604;
**(j)** if and while the disability is rated as total the monthly compensation shall be $2,673;
**(k)** if the veteran, as the result of service-connected disability, has suffered the anatomical loss or loss of use of one or more creative organs, or one foot, or one hand, or both buttocks, or blindness of one eye, having only light perception, has suffered complete organic aphonia with constant inability to communicate by speech, or deafness of both ears, having absence of air and bone conduction, or, in the case of a woman veteran, has suffered the anatomical loss of 25 percent or more of tissue from a single breast or both breasts in combination (including loss by mastectomy or partial mastectomy) or has received radiation treatment of breast tissue, the
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 1114
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) During any period in which a member, on active duty or active duty for training under a call or order to such duty that does not specify a period of less than thirty-one days, is insured under Servicemembers’ Group Life Insurance, there shall be deducted each month from the member’s basic or other pay until separation or release from such duty an amount determined by the Secretary (which shall be the same for all such members) as the share of the cost attributable to insuring such member under such policy, less any costs traceable to the extra hazard of such duty in the uniformed service.
(2)
(A) During any month in which a member is assigned to the Ready Reserve of a uniformed service under conditions which meet the qualifications of (subparagraph (B) or (C) of [section 1965(5) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1965/5&num=0&edition=prelim), and is insured under a policy of insurance purchased by the Secretary, under [section 1966 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1966&num=0&edition=prelim), there shall be contributed from the appropriation made for active duty pay of the uniformed service concerned an amount determined by the Secretary (which shall be the same for all such members) as the share of the cost attributable to insuring such member under this policy, less any costs traceable to the extra hazards of such duty in the uniformed services. Any amounts so contributed on behalf of any individual shall be collected by the Secretary concerned from such individual (by deduction from pay or otherwise) and shall be credited to the appropriation from which such contribution was made.
(B) If an individual who is required pursuant to subpara
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 1969
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The death gratuity payable under sections 1475 through 1477 of this title shall be $100,000. For this purpose:
(1) A person covered by subsection (a)(1) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling to or from active duty (other than for training) is considered to have been on active duty on the date of his death.
(2) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from active duty for training is considered to have been on active duty for training on the date of his death.
(3) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from inactive duty training is considered to have been on inactive duty training on the date of his death.
(4) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while on authorized stay at the person’s residence during a period of inactive duty training or between successive days of inactive duty training is considered to have been on inactive duty training on the date of his death.
(5) A person covered by subsection (a)(4) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while performing annual training duty or while traveling directly to or from that duty is considered to have
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1478
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as provided in this section, a Roth IRA shall be treated for purposes of this title in the same manner as an individual retirement plan.
**(b) Roth IRA** For purposes of this title, the term “Roth IRA” means an individual retirement plan (as defined in section 7701(a)(37)) which is designated (in such manner as the Secretary may prescribe) at the time of establishment of the plan as a Roth IRA. Such designation shall be made in such manner as the Secretary may prescribe.
**(c) Treatment of contributions**
(1) **No deduction allowed** — No deduction shall be allowed under section 219 for a contribution to a Roth IRA.
(2) **Contribution limit** — The aggregate amount of contributions for any taxable year to all Roth IRAs maintained for the benefit of an individual shall not exceed the excess (if any) of—
(A) the maximum amount allowable as a deduction under section 219 with respect to such individual for such taxable year (computed without regard to subsection (g) of such section), over
(B) the aggregate amount of contributions for such taxable year to all other individual retirement plans (other than Roth IRAs) maintained for the benefit of the individual.
(3) **Limits based on modified adjusted gross income**
(A) *Dollar limit* — The amount determined under paragraph (2) for any taxable year shall not exceed an amount equal to the amount determined under paragraph (2)(A) for such taxable year, reduced (but not below zero) by the amount which bears the same ratio to such amount as—
(i) the excess of—
(I) the taxpayer’s adjusted gross income for such taxable year, over
(II) the applicable dollar amount, bears to
(ii) $15,000 ($10,000 in the case of a joint return or a married individual filing a separate re
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 408A
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** A Coverdell education savings account shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, the Coverdell education savings account shall be subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations).
**(b) Definitions and special rules** For purposes of this section—
(1) **Coverdell education savings account** — The term “Coverdell education savings account” means a trust created or organized in the United States exclusively for the purpose of paying the qualified education expenses of an individual who is the designated beneficiary of the trust (and designated as a Coverdell education savings account at the time created or organized), but only if the written governing instrument creating the trust meets the following requirements:
(A) No contribution will be accepted—
(i) unless it is in cash,
(ii) after the date on which such beneficiary attains age 18, or
(iii) except in the case of rollover contributions, if such contribution would result in aggregate contributions for the taxable year exceeding $2,000.
(B) The trustee is a bank (as defined in section 408(n)) or another person who demonstrates to the satisfaction of the Secretary that the manner in which that person will administer the trust will be consistent with the requirements of this section or who has so demonstrated with respect to any individual retirement plan.
(C) No part of the trust assets will be invested in life insurance contracts.
(D) The assets of the trust shall not be commingled with other property except in a common trust fund or common investment fund.
(E) Except as provided in subsection (d)(7), any balance to the credit of the des
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 530
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