Commission On Multidisciplinary Practice

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Ethics - Lawyer Ethics - Accountant Ethics | Client/Lawyer & Tax Preparer Privielege | Federal Pre-Emption & the "Practice of Tax" | UPL - Police Power Regulation - The SEC | Lawyers & Accountants: ABA View | International - WTO/OECD - IBA/MDP's

ETHICS

Lawyer Ethics

Big Six and the Legal Profession. Stephen J. McGarry. October, 8, 1997, http://www.hg.org/accmemo.html

Illinois Legal Times. Big Six Poised to Enter Legal Market. David Rubenstein. Vol. 11, No. 126. (October 1997)

ABA Commission on Evaluation of Professional Standards/Kutak Commission. Model Rule 5.4 Professional Independence of a Firm/ Proposed Final Draft: Model Rules of Professional Conduct, May 30, 1981.

ABA Commission on Evaluation of Professional Standards/Kutak Commission. Model Rule 7.5, Professional Independence of a Firm, Discussion Draft, Model Rules of Professional Conduct, January 30, 1980.

The National Law Journal. Big Six in Hot Pursuit of Legal Biz. Darryl Van Duch, August 18, 1997.

Legal Business Magazine. One-Stop Tax Euro-Shop Opens in New York. September 1992.

The National Law Journal. ABA Group: Change in the Air. Arthur S. Hayes. January 12, 1994.

Of Counsel. Public Ownership…Is the Unthinkable Inevitable? Larry Smith. Vol. 17, No. 2. January 19, 1998.

Lawyers and Accountants: The Ethical and Commercial Issues. Plenary Session, ABA Section of Taxation Midyear Meeting, January 22, 1998.

Georgetown Journal of Legal Ethics. The Nonlawyer Partner: Moderate Proposals Deserve A Chance. Susan Gilbert and Larry Lempert. Vol. 2:383. Fall 1988.

Proposed Rules of Professional Conduct And Related Comments As Recommended By The Board of Governors of the District of Columbia Bar. Submitted by Petition to the District of Columbia Court of Appeals by the Board of Governors of the District of Columbia Bar. November 19, 1986.

The Record. Discipline of Law Firms. Association of the Bar of the City of New York Committee on Professional Responsibility, May 1993.

The Connecticut Law Tribune. No Place To Hide. Ralph G. Elliott. May 4, 1998.

The Southwestern Legal Foundation Symposium on Private Investments Abroad: Future Role of Merged Law and Accounting Firms. "What If…? The Consequences of Court Invalidation of Lawyer - Accountant Multidisciplinary Partnership (MDP) Bans." Laurel S. Terry and Clasina B. Houtman Mahoney. June 17, 1998.

ABA Formal Opinion 272. (10/25/46) An attorney may not be employed by an accounting firm to render legal services to its clients.

Bayless Manning. Non-traditional Lawyer Activities: A Structure for Analysis. July 10, 1989.

Letters re: Network for Tax Practice Marketing. October 1997.

Accountant Ethics

The New York Times. When an Auditor’s Hats Clash. Melody Petersen. January 7, 1998.

Code of Professional Conduct. American Institute of Certified Public Accountants Professional Standards, ET Section. March 1998.

Barry C. Melancon, Letter from the AICPA President: Independence in Today’s World, Journal of Accountancy, June 1998.

CLIENT-LAWYER & TAX PREPARER PRIVILEGE

ABA Finally Opposes Accountant Privilege Proposal. Sheryl Stratton. Tax Analysts.

S.1737, The Taxpayer Confidentiality Act of 1998. ABA President Jerome Shestack letter to Senate Finance, Judiciary, and Banking, House and Urban Affairs Committees and House Ways and Means, Judiciary, and Banking and Financial Services Committees. Process, Substance, and Policy Issues Raised by S.1737. March 19, 1998.

Chicago Daily Law Bulletin. Accountants want same confidentiality rights as lawyers. Melody Petersen. April 13, 1998.

The National Law Journal. Critics Aside, a Privilege for Tax Advisers Is Likely. Marcia Coyle. May 25, 1998.

The SEC Today, News Digest. Independence Today: More Important Than Ever. December 11, 1997. Volume 97-238. http://www.wsb.com/sectoday

The SEC Today, News Digest. AICPA Conference on SEC Developments. Volume 97-237.

The National Law Journal. Attorney-Client Privilege for Bean Counters? Marcia Coyle and Darryl Van Duch. November 10, 1997.

Tax Analysts, Tax Notes. tax practice and accounting news. The CPA Tax Practice Privilege - Less Than Meets the Eye. Burgess J. W. Raby and William L. Raby. November 3, 1997.

Tax Analysts. Work-Product Doctrine and the CPA. Burgess J. W. Raby and William L. Raby. March 5, 1998.

Tax Analysts, Tax Notes Today. ABA Tax Section Draft Report on Tax Court Litigation. Anwyll, Brad; Corrigan, Robert; Grant, Christine; Goldstein, Gersham; Jarvis, Peter; Kafka, Gerald; Kenworthy, Kevin; Tellam, Brad. "Tax Court Litigation by In-House Lawyers at CPA Firms." ABA Section of Taxation, Standards of Tax Practice and Court Procedures Committees. July 26, 1994.

Legal Times - Commentary and Analysis. The Wrong Cure for Privilege Envy: Congress Is Ready to Put Accountants on a Par With Tax Lawyers. Paul R. Rice. Legal Times. May 4, 1998.

HR2676, An Act to Amend the IRC of 1986 to Restructure and Reform the Internal Revenue Service. (42) Sec. 3411. Confidentiality, Privileges Relating to Taxpayer Communications. (Eff. 7/22/98).

Sharon Lassar. Tax Advisor-Client Privilege: A Question of Turf? Tax Notes. March 16, 1998.

Steve R. Johnson. Tax Advisor - Client Privilege: An Idea Whose Time Should Never Come. Tax Notes. February 23, 1998.

John A. Tarantino. Proposed Extension of Attorney/Client to Accountants and Non-Lawyers. Rhode Island Bar Association. May 1, 1998.

Irving Daniels. Letter re: Accountant Privilege. June 19, 1998.

Process, Substance, and Policy Issues Raised by S. 1737. March 19, 1998.

Kevin J. Driscoll and Irving Daniels. Letter re: Extension of Attorney-Client Privilege to Non-Lawyers. April 7, 1998.

Robert D. Evans. Letter re: Accountants’ Privilege. May 8, 1998.

Jeffrey L. Jacobs. Texas Case Crystallizes Competitive Practice Issues for Major Firm. Of Counsel. February 16, 1998.

FEDERAL PRE-EMPTION & THE "PRACTICE OF TAX"

When Is A Lawyer Not A Lawyer And What Does That Mean For The Client. Steven C. Salch. 1998.

Code of Federal Regulations Title 31 - Money and Finance: Treasury Subtitle A - Office of the Secretary of the Treasury Part 10 - Practice Before the Internal Revenue Service Subpart A-Rules Governing Authority to Practice. (Treasury Circular 230).

Statutory and Case Law History of 31 C.F.R. §10.32 (1997) and 31 C.F.R. §10.2(e) (1997). July 17, 1998.

In re AMALGAMATED DEVELOPMENT CO., INC., 375 A.2d 494. District of Columbia Court of Appeals. June 20, 1977.

Attorneys Working in Professional Services Firms: Relevant Authority. ABA 24 ^th National Conference on Professional Responsibility. Mark H. Ely. May 28, 1998.

Multidisciplinary Partnerships: Attorneys Working in Professional Service Firms. ABA 24th National Conference on Professional Responsibility. Ronald E. Friedman. May 28, 1998.

Letter re: H.R. 2676, the IRS Restructuring and Reform Act. Professors of evidence law. May 29, 1998.

Darryl Van Duch. Taxing Issues Face This Top Lawyer. The National Law Journal. August 10, 1998.

Darryl Van Duch. Bullish on Spinoffs. The National Law Journal. August 10, 1998.

AICPA Proposes New Conceptual Framework for Auditor Independence. The SEC Today. December 15, 1997.

Sheryl Stratton. Top Tax Litigator Leaves Law Firm for Big Six CPA Firm. Tax Notes. May 11, 1998.

UNAUTHORIZED PRACTICE OF LAW, POLICE POWER REGULATION & THE SEC

UPL

Maryland Bar Journal. Client Protection: Enforcing the Unauthorized Practice of Law. Michael F. Brockmeyer & A. Bradley Parham. January/February 1991.

ABA/BNA Lawyers’ Manual. Florida Enjoins Non-Lawyers From Representing Investors. Fla. Sup Ct. No. 89, 140 (7/3/97).

The Florida Bar News. Court permits nonlawyer work on pension plans. December 15, 1990.

The Florida Bar News. Nonlawyer property managers may handle evictions. Gary Blankenship. November 1, 1992.

Supreme Court of Florida. The Florida Bar Re: Advisory Opinion - Nonlawyer Preparation of Pension Plans. November 29, 1990.

PEOPLE v. MERCHANTS Protective Corporation. 1989 Cal. 531, 209 P363. (September 15, 1922).

People v. Landlords Professional Services. 215 Cal.App.3d 1599, 264 Cal.Rptr. 548 (Nov. 28, 1989)

SHARON VILLAGE LIMITED v. LICKING COUNTY BOARD OF REVISION. 78 Ohio St.3d 479, 678 N.E.2d 932 Supreme Court of Ohio. (5/21/97)

In re STONE v. Robert W. KASUBA 166 B.R. 269 (W.D.Pa) (4/20/94)

In re HARRIS v. KASUBA 152 B.R. 440 (3/5/93)

Illinois State Bar Association Policy on Real Estate Taxation Practices. (1992)

Florida Bar - Unlicensed Practice of Law. The Florida Bar Re: Advisory Opinion - Nonlawyer Preparation of Living Trusts. Fla. S. Ct. Case No. 78, 358 (12/24/92)

Bar Leader. One-Stop Shopping? North Carolina, Texas scrutinize accounting firms; address possible UPL violations. Anna Marie Kukec. May 1998.

Of Counsel. Attorneys vs. CPAs . . . Texas Case Crystallizes Competitive Practice Issues for Major Firms. Jeffrey L. Jacobs. Vol. 17. No. 4. February 16, 1998.

Of Counsel. Multidisciplinary Recruiting War . . . Tax Brain Drain to Accounting Firms Intensifies. Jeffrey L. Jacobs. Vol. 17. No. 4. February 16, 1998.

Of Counsel. Employee Benefits . . . A Once and Future Battleground. Jeffrey L. Jacobs. Vol. 17. No. 4. February 16, 1998.

Of Counsel. From the Editors. An Unauthorized Practice . . . California Licensing Decision Threatens Law Firms’ Expansion Strategies. Larry Smith. Vol. 17. No. 4. February 16, 1998.

Highlights & Documents. Texas Investigates Unauthorized Practice of Law By Big Six Firm. Sheryl Stratton. September 19, 1997.

The Wall Street Journal. Texas Probes Andersen, Deloitte On Charges of Practicing of Law. May 28, 1998.

The Wall Street Journal. Andersen is Accused In Texas of Practicing Law Without License. September 29, 1997.

Tax Analysts, Worldwide Tax Daily. The Unauthorized Practice of Tax Law, The Empire Strikes Back. William D. Elliott. April 17, 1997.

Excite News. Texas Panel Dismisses Complaint Against Arthur Andersen. Source: Arthur Andersen. July 29, 1998.

Loss Prevention Journal. Birbrower, Montalbano, Condon & Frank v. The Superior Court of Santa Clara County, 1998 Cal. LEXIS 2, 1998 WL 1346 (Cal. 1/5/98).

Stepping Across the Border: In-House Counsel and the Unauthorized Practice of Law. Carol A. Needham.

The Wall Street Journal. Lawyers Protest Accounting Firms’ Hiring. Elizabeth MacDonald. August 22, 1997.

Accounting Today. Turf war between attorneys and accountants gets nasty. Luisa Beltran. December 14, 1997.

Sheryl Stratton. Two CPA Firms Face Unauthorized Practice Complaints in Texas. Tax Notes. May 4, 1998.

John Gibeaut. Accountants encroach on lawyer practice turf. http://www.abanet.org/journal/daily/tueaug4.html. August 6, 1998.

Peter D. Zeughauser. A Salomon-Skadden Merger?

David Rubenstein. Accounting Firm Legal Practices Expand Rapidly. Corporate Legal Times. Volume 7, Number 72, November 1997.

James M. McCaulery, Unauthorized Practice of Law (UPL): Law Related Services Provided by Nonlawyer Professional Service Entities. Virginia Lawyer, August/September 1998.

Bernard Greer, Professional Services in the Global Economy: Implications of "One-Stop Shopping", (last visited August 21, 1998) http://www.hg.org/lstop.html

Police Power Regulation

The Wall Street Journal. Widow’s Fight Tests New Way To Sue Lawyers. Richard B. Schmitt. April 21, 1998.

AICPA - NASBA Uniform Accountancy Act. The New AICPA/NASBA Uniform Accountancy Act (UAA). What Does It Mean? January 1998. Substantial Equivalency. January 1998. CPA=CPA. March 1998.

Accounting Today. Marketing drives new ‘vision’. Rick Telberg. April 27- May 10, 1998.

The CPA Letter. Vision Project Research Phase Reports Opinions, Highlights Necessary Services. November 1997. Vol. 77 No. 9

National Conference of Lawyers & CPAS. May 7-8, 1998. Revisiting the ABA Model Rules. Arthur S. Hoffman.

Accounting Today. Takeover artists prowl Main St.: Wall Street consolidators target local, regional CPA firms. (includes related articles on acquisitions of certified public accountant firms)(Special Report: Merger Mania). Rick Telberg. November 10, 1997.

Ibanez v. Florida Department of Business and Professional Regulation, Board of Accountancy. 512 U.S. 136, 114 S.Ct. 2084 (6/13/94)

Miller and American Express Tax and Business Services v. Stuart et al. 117 F.3d 1376 (7/30/97) cert denied 118 S. Ct. 852, 139 L. Ed. 2d 753 (1/20/98)

Patrick Wilkins. Accountants on the March: The Second Stage. Commercial Lawyer. Issue 14, 1997.

The SEC

ABA/BNA Lawyers’ Manual on Professional Conduct. SEC to Propose Sanction Guidelines That Would Include Negligence Standard. (Vol. 14, No. 11) 1998.

Business Lawyer. Report of the Task Force on Rule 102(e) Proceedings: Rule 102(e) Sanctions Against Accountants. (52 Bus. Law 965) May 1997.

Chicago Tribune. Andersen reveals SEC inquiry. Sallie L. Gaines. April 3, 1998.

Annual Report 1988-89. SEC Practice Section. American Institute of Certified Public Accountants, Division for CPA Firms.

Annual Report 1988-89. Public Oversight Board. SEC Practice Section. American Institute of Certified Public Accountants.

LAWYERS & ACCOUNTANTS: ABA VIEW

ABA Journal. Statements of Principles: Are They On The Way Out? February 1980.

ABA Journal. Squeeze Play. John Gibeaut. February 1998.

Remarks of Philip S. Anderson President-Elect American Bar Association to the Fellows of the Virginia Law Foundation Williamsburg, VA. January 22, 1998.

Remarks of Philip S. Anderson President-Elect American Bar Association to the National Conference of Law Reviews. Little Rock, AZ. March 27, 1998.

Remarks of Philip S. Anderson President-Elect American Bar Association to the of the Bar of the City of New York . New York. June 8, 1998.

Jerome J. Shestack. Letter re: Urgent Legislative Alert. April 30, 1998.

Seth Rosner. Letter re: The Honorable Orrin Hatch’s remarks at the ABA breakfast. May 1, 1998.

Seth Rosner. Letter re: multidisciplinary partnerships . January 2, 1997.

1998 Annual Meeting Toronto. Section of Business Law Program Materials.

Arkansas Democrat Gazette. Lawyers group warned that accounting firms to offer legal services. Linda Satter. June 12, 1998.

The National Law Journal. The bar must campaign for the independence of the judiciary - and of the legal profession itself. Philip S. Anderson. August 3, 1998.

ABA Commission on Evaluation of the Rules of Professional Conduct "Ethics 2000", Notice of Public Hearing, May 29, 1998.

INTERNATIONAL

A Competitive Analysis of the Complex Litigation Services Market: Implications for Larger Law Firms. Framing the Litigation Marketplace. Gary R. Garrett, Ph.D. and Ward Bower. 1995.

Altman Weil Pensa. Report to Legal Management. New Competitive Threats for Law Firms. Ward Bower. April 1995. Volume 21. Number 7.

Legal Business. The Shape of Things to Come. Karen Dillon. April 1994.

Internationalisation of Legal Practice: U.S. and European Perspectives and Opportunities. How Do You Deal With Accounting Firms as Providers of Legal Service? David Darbyshire. March 7, 1990.

The National Law Journal. Gold Rush, Thin Stakes. Chris Klein. August 12, 1996.

Legal Business. Arthur Andersen’s Trojan Horse. John-Paul Flintoff. May 1994.

Head of Andersen’s Legal Arm Has Expansion Plans. Illinois Legal Times. David Rubenstein. October 1997.

Financial Post. Getting in bed with accountants. March 24, 1998.

Commercial Lawyer. Linklaters to Create European Mega-Firm. Patrick Wilkins. 1998. Issue 22.

Commercial Lawyer. Towards a European Super-league. Mike Yuille. 1998. Issue 22.

Forbes. Global lawyers. Howard Banks. November 3, 1997.

National. The writing on the wall. Jim Middlemiss. June-July 1997.

50th Anniversary International Bar Association. Global Law in Practice. Editor: J. Ross Harper. Kluwer Law International. 1997. "Multidisciplinary Practices - The Future", Ward Bower.

Of Counsel. Toronto the Latest Tell-Tale Sign of Big-6 Legal Ambitions. Larry Smith. July 7, 1997.

Federation of Law Societies of Canada. Inter-Jurisdictional Practice Protocol. February 1994.

North American Free Trade Agreement. Foreign Legal Consultants and Related Aspects of the Cross-Border Delivery of Legal Services. Joint Recommendations of the Relevant Canadian, Mexican and American Professional Bodies under Annex 1210.5, Section B. Prepared by: Federation of Law Societies of Canada, NAFTA Committee Relevant professional body, Canada; Mexican Committee on the International Practice of Law Relevant professional body, the United States of Mexico; and the American Bar Association, Sections of International Law and Practice and Legal Education and Admissions to the Bar, and its affiliate, the National Conference of Bar Examiners Relevant professional body, the United States of America. June 19, 1998. Mexico City.

The Australian Financial Review. Andersen’s giant step towards world law. July 21, 1997.

The National Law Journal. Firms in U.K. Grow More Competitive. Tony Sacker. May 26, 1997.

The National Law Journal. Limited Liability Partnerships Unavailable in U.K. May 26, 1997.

Corporate Legal Times. Accounting Firm Legal Practices Expand Rapidly. How the Big Six Firms are Practicing Law in Europe: Europe First, Then the World?. David Rubenstein. November 1997.

International Financial Law Review. The big six move in. Phillippa Cannon. November 1997.

Legal Business Magazine. One-Stop Tax Euro-Shop Opens in New York. September 1997.

Michel van Doosseiaere. The Global Economy: Implications for Law and Legal Practice Multidisciplinary Issues. 1997 ABA Annual Meeting. San Francisco, CA. August 1997.

Lisa Brennan. Linklaters Merger is Just a Start. August 10, 1998.

ABA Annual Meeting Toronto. Section of Legal Education and Admissions. Professionalism in Europe: How the Values of the Profession are Transmitted in Europe. Ramon Mullerat. July 30, 1998.

Ramon Mullerat. European Lawyers Deontology Common Code of Conduct of the CCBE. Counsel of Europe. June 16, 1997.

Ramon Mullerat. European Legal Ethics. December 15, 1997.

Ramon Mullerat. The European lawyer: New rights of establishment. European Counsel. May 1998.

Striking the Balance: The Provisional Views of the Council of the Law Society on the Green Papers. The Law Society.

Striking the Balance: The Final Response of the Council of the Law Society on the Green Papers. The Law Society. 1989.

Robert Rice and Jim Kelly. Law Firm Votes to join Andersen conglomerate. Financial Times. March 17, 1998.

Professional Regulation Task Force, Report to President by Professional Regulation Task Force May 1997, Law Society Online. http://www.lawsocnsw.asn.au/about/papers/regulns/reglns.html.

Legal Profession Advisory Council, Legal Profession Advisory Council Reports: Multidisciplinary Partnerships, Lawlink NSW. http://www.lawlink.nsw.gov.au/lpac.nsf/pages/paper2.

The Legal Ombudsman, Discussion Paper: multi-disciplinary practices, December 1997.

Ernst & Young set to shake up law in Canada, International Financial Law Review (visited August 28, 1998) http://www.lawmoney.com/public/contents/publications/IFLR/iflr9707/iflr9707.11.

CBA Internatinal Practice of Law Committee (IPL), Multi-disciplinary Practices: An Interim Report of the International Practice of Law Committee, August 1998.

John Flood, The Cultures of Globalization, in Professional Competition and Professional Power, CH. 6 (Yves Dezalay and David Sugarman ed., 1995).

WTO/OECD

World Trade Organization. Activities of the Working Party on Professional Services Report to the Council for Trade in Services. October 30, 1996.

World Trade Organization. Report of the Working Party on Professional Services to the Council for Trade in Services. November 26, 1997.

World Trade Organization. Decision on Professional Services. April 4, 1995.

GATS: Professional Services (1) and (2)

WTO to Outline Barriers to Trade in Accounting Services. January 26, 1996.

WTO Adopts Guidelines for Recognition of Qualifications in the Accountancy Sector. May 29, 1997.

Council of the Bars and Law Societies of the European Community, Japan Federation of Bar Associations, American Bar Association. Forum on Transnational Legal Practice. Donald H. Rivkin. Minutes of Organizational Meetings June 13, 1997; November 22, 1997; February 3, 1998; April 6, 1998.

IBA - MDPs

International Bar Association. Standing Committee on multidisciplinary partnerships. Position paper for submission to the IBA Council. Draft Resolution on Multi-Disciplinary Practices to be Adopted by the Council of International Bar Association at its Meeting Held in Vancouver on September 13, 1998.

American Bar Association Annual Meeting 1997. The Global Economy-Implications for Law and Legal Practice. Multidisciplinary Issues. Michel van Doosselaere. August 3, 1997.

Law Society votes on MDP models.

The Law Society of Upper Canada. The "Futures" Task Force - 3 ^rd Interim Report of the Working Group on Multi-Disciplinary Partnerships . November 17, 1997.

Daly, Mary C. and Goebel, Roger J., eds., RIGHTS, LIABILITY, AND ETHICS IN INTERNATIONAL LEGAL PRACTICE. Chapter 4: French Perspectives on the Duty of Loyalty: Comparisons with the American View.

Linda S. Spedding, Transnational Legal Practice in the EEC and the United States, "Confidentiality and Freedom of Movement."

Explanatory Memorandum and Commentary on the CCBE Code of Conduct for Lawyers in the European Community, Stein Institute of Law and Ethics.

Legal Business Magazine. Conflicting interests? Nigel Page. September 1992.

National Law Journal. Parisians: Accountants Are Coming! June 22, 1998.

Paris Lawyers are Seeking Barricades against the Big 6, New York Times. Melody Petersen. June 8, 1998.

The Journal of Legal Marketing. The Great Contenders: Accounting Firms and the Global Marketplace. Patrick F. McCartan. June 1998. Vol.1, Number 3.

Of Counsel. Arthur Andersen Allies with London’s Wilde Sapte and Moves Up Market. Lori Tripoli. Vol. 17, No. 8. April 20, 1998.

King Arthur’s March on Europe. John E. Morris. The American Lawyer. June 1998.

Meet the Enemy. Bradford W. Hildebrandt. The American Lawyer. June 1998.

Mergers Transform Europe’s Law Firms. Carlta Vitzhum. Wall Street Journal. July 22, 1998.

Statement of the General Assembly of the Norwegian Bar Association regarding Multidisciplinary Partnership. (11/22/97).

Multidisciplinary Legal Practice: Opportunities and Challenges for the Future. Ordre des Avocats a la Cour de Paris and The Association of the Bar of the City of New York. Moderated by: James R. Silkenat and Donald H. Rivkin. June 8, 1998.

The Code of Conduct for Lawyers in the European Community. Council of the Bars and Law Societies of the European Community. October 28, 1988.

Heinz H. Lober. Multidisciplinary Partnership Practices: Towards an International Bar Association Position. LEX MUNDI European Regional Meeting. Geneva Switzerland. March 7, 1998.

IBA Standing Committee on multidisciplinary partnerships, Draft Resolution on Multi-Disciplinary Practices Adopted by the Council of International Bar Association, at its Meeting Held in Vancouver on September 13, 1998.

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