The tax information contained herein (including any attachments) is not intended to be used, and cannot be used, by any taxpayer for the purpose of avoiding any tax penalties that may be imposed on the taxpayer. It was written to support the promotion of the products and services addressed herein. TIAA-CREF and its affiliates do not give tax or legal advice. Taxpayers should seek advice based on their own particular circumstances from an independent tax advisor.
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