Severance pay, also called separation pay, on the other hand, arises from a contractual agreement (severance agreement) that you make with your employer upon your firing/resignation. Wages may also include the value of food and shelter, or other items provided instead of cash. (or of the combined unearned income of the individual and living-with Earned income consists of the following: Wages - Wages are what an individual receives (before any deductions) for working as someone else's employee. prescription drug costs. However, if your ex dies before you, you could potentially be eligible for the higher of your benefit rate or your ex's full benefit rate. You can reduce your tax bill by directing your severance package to an IRA. An employee is ineligible even if all or part of the annuity is offset by payments from a non-Federal retirement system the employee elected instead of Federal civilian retirement benefits. Do These Things if You Feel Differently, Social Security: 4 Big Changes Washington Wants to Make, Claiming Social Security at 65? Earned income may be in cash or in kind. Social Security shows her at $750 a month and me at $1,950 a month at that time. Is Social Security deducted from severance pay? For IRS payband positions, the term "band" has the same meaning as "grade" , however, a position one band below the employee's current band level is considered a reasonable offer when that next lower band comprises two or more grades (see OPM Criteria for IRS Broadbanding System, Section V(G)(3) at http://hco.web.irs.gov/compbenefits/pdf/OPMIRSCriteria.pdf). It is common for severance agreements to contain a nondisparagement clause where both parties agree not to disparage or make negative statements about the other party, regardless of whether the statement is true. Since your severance pay isn't income, it shouldn't affect your unemployment benefits. Users are advised not to take, or refrain from taking, any action based upon materials in this Website without consulting legal counsel. Get stock recommendations, portfolio guidance, and more from The Motley Fool's premium services. The hiring of an attorney is an important decision that should not be based solely upon advertisements. whether the company will agree to give a favorable reference; whether the company will agree not to disparage the employee; whether the company will pay for the employees medical insurance premiums after termination, including any premiums payable under COBRA; whether the company will provide outplacement benefits or, if the employee does not have a need for outplacement services, the cash value of such benefits; whether the agreement includes a forum selection clause or choice of law provision; whether the agreement contains an arbitration clause. If you don't receive severance immediately, report it when you get it. Will My Wife Receive More If She Files For Spousal Benefits? Even taxable alimony is considered earned income. Under Texas law, you cannot receive benefits while you are receiving certain types of severance pay. The same goes for other taxable income on your final paycheck, including unused vacation time, commissions, bonuses, etc. The key difference between earned wages and severance pay is the source of the obligation: earned wages are required to be paid because they are wages (its the law), whereas severance pay is only required to be paid when you and your employer agree on the terms in a severance agreement. Essentially, your employer is offering to. How can I avoid paying taxes on severance? not based on blindness and is under age 65; One-half of the remaining earned income that the A resignation is not considered an involuntary separation if the specific or general written notice is canceled before the actual separation (based on that resignation) takes effect. Severance pay is taxed by the IRS the same as wagesyoull have to pay employment (FICA) tax and income tax withholding at your usual rate. Are eligible upon separation for an immediate annuity from a federal civilian retirement system or from the uniformed services. Severance pay is offered to employees of a company that have been laid off. I will be 62 and she will be 63. Losing ones job can cause tremendous stress on yourself and your family. The Golden State Stimulus is considered a tax refund and is therefore not counted as income. When a break in service covered by severance pay interrupts otherwise continuous federal employment, the entire period is considered continuous service. Age adjustment allowance. When you're not sure what compensation you're going to receive, don't wait to file an unemployment claim. amounts are withheld from earned income because of a garnishment, Report your severance pay when you file the claim, and your unemployment compensation will be calculated for you. A frightening 20.5 million Americans lost their jobs in April alone, at which point the country's unemployment rate reached 14.7% -- its highest since the Great Depression. If you find another job before your severance pay period ends, you may still be entitled to the balance of your severance pay.However, you may have to repay your former Preview / Show more . Another example of when to forego severance is if the employer is planning to sue the employer; many severance agreements will waive your right to legal action should you sign. 9 hours ago Once you receive severance pay, it is considered earned income and is subject to taxation. Dies geschieht in Ihren Datenschutzeinstellungen. In some cases, writing a strongly-worded letter to your former employer will be enough to convince them to pay up. (4) IRM 6.550.3.2(2) adds intermittent work schedule and appointments terminated within one year of appointment to when an employee is not eligible for severance pay. If you are inquiring about New York severance laws, its advisable to talk to an attorney about your specific situation. Do you believe that you have legal claims against your former employer? receives Social Security disability benefits based on blindness and I have our divorce decree and his birthdate but not his Social Security number. The HCO, OHRS, P&A organization is responsible for developing, maintaining and publishing content in this IRM. The IRS classifies severance pay -- money paid to . We will mail you a decision on whether your severance pay affects your unemployment benefits. Can you collect your Social Security in one lump-sum? Unemployed workers are required to report the income they receive when they file for unemployment benefits. Thanks, Amy. But again, the laws vary by state, and in some parts of the country, severance is not considered earned wages for unemployment purposes, which means it won't stop you from collecting. A term appointment; Postal Service or the Postal Rate Commission; Military service, including active or inactive training with the National Guard, when performed by an employee who returns to civilian service through the exercise of a restoration right provided by law, executive order, or regulation; and. Best, Larry. applicable. the earned income tax credit; The first $30 per calendar quarter of earned income Because severance is considered "earned income", it is considered eligible for 401(k) contributions by the IRS. Founded in 1993 by brothers Tom and David Gardner, The Motley Fool helps millions of people attain financial freedom through our website, podcasts, books, newspaper column, radio show, and premium investing services. Or you could simply file for divorced spousal benefits in order to get a formal determination. Yes, severance pay is taxable in the year that you receive it. A different privacy policy and terms of service will apply. tax credit), and any payment received from an employer under section ", New York State Department of Labor. An official website of the United States Government, (1) This transmits new IRM 6.550.3, Severance Pay. We do not deduct the net losses from the individual's Invest better with The Motley Fool. Can these payments show as earned income? This can often take the form of not timely paying their prior-earned wages or going back on severance agreements. Remember, you can always try to negotiate for more money. Is Severance Cash Earned Income? A Veterans Recruitment Appointment under 5 CFR Part 307; and State law also determines how pay for unused vacation leave affects unemployment compensation. The requirement for 12 months of continuous employment is met if, on the date of separation, an employee has held one or more civilian federal positions over a period of 12 months without a single break in service of more than three calendar days. You and your wife may want to consider using my company's software Maximize My Social Security or MaxiFi Planner to analyze your options before deciding when to claim your benefits. Severance is typically a lump-sum or regular payment given to employees by some companies when they terminate employment. The severance pay fund is limited to that amount which would provide 52 weeks of severance pay (taking into account weeks of severance pay previously received, as provided in 5 CFR 550.712). How Are Overpayments of Unemployment Benefits Handled? Is severance pay taxable? Office of Personnel Management (OPM) Pay & Leave Fact Sheets at: https://www.opm.gov/policy-data-oversight/pay-leave/pay-administration/#url=Fact-Sheets, Reduction in force (RIF) and workforce restructuring at: https://irssource.web.irs.gov/Lists/Career%20Opportunities/DispItemForm.aspx?ID=52, The IRS Commuting Area Document at: http://hco.web.irs.gov/WorkTran/pdf/CommutingAreaDocument.pdf, OPM Criteria for IRS Broadbanding System, Section V(G)(3)) at: http://hco.web.irs.gov/compbenefits/pdf/OPMIRSCriteria.pdf. I just received a letter stating that they cannot pay my benefits from January 2019 through April 2019 because I was working. Mr. Engelsma asked if the severance package, which would significantly exceed the 2017 Social Security earnings limit of $16,920, would count under the agency's earnings limit. Do My Severance Pay, PTO & Vacation Pay Count As Earned Income For Social Security? individual (or the individual and living-with spouse) receives in Wages paid instead of notice of layoff are payments an employer makes to an employee who is involuntarily separated without receiving prior notice. Materials in Law Office of Yuriy Moshes, P.C. Join AARP for just $12 for your first year when you sign up for a 5-year term. Is severance pay earned or unearned income? Earned income used to meet any expenses that are Earned Income The IRS stipulates that individual retirement accounts be funded with earned income. Is severance considered earned income? When a person files for social security at age 62, they cannot. Hi Amy, Yes. Lastly, if there has been restructuring, budget cuts or elimination of positions, severance may be paid if this is the sole reason for the dismissal, and it is not due to poor performance or another reason that would be the fault of the employee. For example, your employer might lay you off on June 1 and provide continuation pay until June 30, all the while telling you you're not required to do any work in June. Doctoral Degree. Generally speaking, employers are not legally required to give severance pay, even after a layoff. Javascript must be enabled to use this site. Severance pay is dictated by the terms of the signed severance agreement. determine whether the individual is eligible for Extra Help with ", New York State Department of Labor. Wages include Daten ber Ihr Gert und Ihre Internetverbindung, wie Ihre IP-Adresse, Browsing- und Suchaktivitten bei der Nutzung von Yahoo Websites und -Apps. These materials do not, and are not intended to, constitute legal advice. For instance, an employee may not like the terms of the initial agreement and wish to negotiate. A general written notice of reduction in force or transfer of functions which: Is issued by a properly authorized agency official; Announces that the agency has decided to abolish, or transfer to another commuting area, all positions in the competitive area by a particular date (no more than one year after the date of the notice); and. When you receive payment for anyunused vacation or flexible leave benefits upon leaving your job, it may impact your unemployment benefits. The Latest Innovations That Are Driving The Vehicle Industry Forward. It is important to understand that it is in the employers interest to pay you as little as possible in exchange for your waiver and release of all claims, so it is highly recommended to delegate all negotiations to a qualified employment law attorney who will protect your rights. Severance pay is suspended for the life of the appointment. employment attorney NYC free consultation, the Older Workers Benefit Protection Act (OWBPA), How to Stop a Foreclosure in New York: Delay Tactics and More, Termination, Earned Wages, and Severance Pay: What You Need to Know, If the specific terms of a written contract state that your employer will provide severance pay, The employee handbook notates that the employers policy is to provide severance pay, There is a history of your employers offer of severance pay to other employees in the same position, The employer has committed to an oral promise to provide severance pay upon termination, Local Workforce Investment Board within the district that will be impacted by the changes, Chief elected official of local government and the school district(s) that may be affected by the changes, The locality that provides emergency services to the site of employment experiencing the mass layoff, relocation or employment loss. How do special payments I got after I retired affect my retirement benefits? 4 How does severance pay affect your unemployment benefits in Texas? However, severance doesnt count as wages. Is severance pay considered earned income for unemployment? Has your former employer offered you any severance or presented you with a severance agreement to sign? How Severance Pay Affects Worker's Unemployment Benefits . a. Because unemployment laws are dictated by state, it pays to read up on how benefits work where you're filing. In addition to severance pay, you also may be eligible for unemployment benefits when your severance payments end. spouse) received in that same month; $65 per month of the individual's earned income (or From a financial standpoint, joblessness can result in an immediate strain on you and your family. Payments for services in a sheltered workshop, and. 416.1110. Earned income consists of the following: Wages Wages are what an individual receives (before any deductions) for working as someone elses employee. Hi Toms, Your wife can't file for spousal benefits without being required to file for her own benefits at the same time. How Do Lump Sum Withdrawals Affect Social Security Calculations? Even if you receive the money after you start collecting benefits, Social Security treats it as connected to work done prior to your retirement. The employee is qualified for the position offered; and Contact us for a free and confidential consultation. Service performed with the Government of the District of Columbia by an individual first employed by that government before October 1, 1987, excluding service as a teacher or librarian of the public schools of the District of Columbia. Under 821.25 (b) of the Texas Payday Law rules, severance pay is additional pay for an employee's past work that is given at the end of the employee's employment, and is usually . Yes, if your severance pay was paid in 2017 and Social Security taxes were withheld from your payment(s), that amount will show up as 2017 earnings on your Social Security earnings history. The answer is, it depends. You are only entitled to severance pay if you sign an agreement in which your employer agrees to pay you severance. A person's PIA is equal to their Social Security retirement benefit rate if they start drawing at full retirement age (FRA). Severance pay accrues and is paid on a day-to-day basis following separation from federal employment. You may find the information you need online, or you will be able to find a phone number to call for assistance. Severance pay that is promised in a written policy or other form of agreement is an enforceable part of the wage agreement under the Texas Payday Law. AARP Membership $12 for your first year when you sign up for Automatic Renewal. 1 which has not been excluded from the unearned income of the individual . Wages may also include the Can You Collect Both Unemployment and Social Security? If an employer pays a lump sum severance package, then the withholding tax rate is easy to calculate at the time of payment. "What Are Unemployment Benefits?". (1) Severance pay has been relocated to this IRM from IRM 6.550.1, Pay Administration (General). What is earned income. For married filing separate returns, the amount is increased to $5,250 (previously $2,500). Not lower than two grade or pay levels below the employee's current grade or pay level, without consideration of grade/band or pay retention under IRM 6.536.1, Grade/Band and Pay Retention. New York Employees May Not Recover Liquidated Damages Under Both the FLSA and NY Labor Law (2018 Update), Overworked and Underpaid: The Story of New York and New Jersey Overtime Laws. If your employer offers a qualified plan (401k, 403b, or something similar) you can maximize your participation ($19,500 if under age 50 or $26,000 if age 50 or older). This clause will state that all disputes relating to the severance agreement must be litigated in a particular court in a jurisdiction; This clause provides that disputes relating to the severance agreement must be resolved through arbitration and cannot be litigated in the courts. During his years of practice, Yuriy has concentrated in litigation and real estate transactions as his areas of expertise. Best, Larry, This is a BETA experience. In New York, if you continue to receive the exact same benefits you received while working, you would not be eligible for unemploymentin most cases. Under the terms of that contract, your employer agrees to provide you with benefits or payment (severance pay) in exchange for you agreeing to waive all legal claims that you might have against your employer, including waiving your right to bring a lawsuit against your employer. But again, the laws vary by state, and in some parts of the country, severance is not considered earned wages for unemployment purposes, which means it won't stop you from collecting benefits. Do 401(k) and IRA distributions count toward the Social Security earnings limit? Severance Pay, Dismissal or Separation Pay. Because this type of pay is considered wages, it will include the normal withholding and employment taxes that the individual sees on their regular paychecks. After all, looking for work during an extended period of social distancing may not be feasible, and for those with child care constraints resulting from widespread school closures, the ability to work outside the home may be compromised right now. or spouse's unearned income. Its not exactly the same as receiving your regular paycheck. (2) This new IRM incorporates a Program Scope and Objectives subsection as required by IRM 1.11.2, Internal Management Documents (IMD) System, Internal Revenue Manual (IRM) Process. Check with the unemployment office for your state to get the definitive answer for your location. Two occupations in which special payments frequently come up are insurance sales and farming. When a former employee is reemployed, the IRS must record the number of weeks of severance pay received (including partial weeks) on the appointment document. Involuntary separation: a separation initiated by an agency against the employee's will and without consent for reasons other than inefficiency, including a separation resulting from the expiration of a time-limited appointment effected within three calendar days after separation from a qualifying appointment. If you're drawing your retirement benefits and if your primary insurance amount (PIA), which is equal to your full retirement age (FRA) retirement benefit amount, is more than twice as much as your wife's PIA, she would then be paid her own benefit plus a partial, or excess, spousal benefit. Furthermore, to collect unemployment, you usually need to be engaged in an active job search and be willing, able, and ready to work. Severance pay is remuneration and is issued in calculating a worker's benefit payment. Program Owner: The Human Capital Office (HCO), Office of Human Resource Strategy (OHRS), Policy and Audit (P&A). Purpose: This IRM provides Servicewide policy, standards, requirements, and guidance relating to the administration of severance pay. Full-time employee, age 45 with 22 years of creditable civilian service, earning $41,600 annually (weekly salary = $800), Total severance pay computation = $40,800, Part-time employee, age 46 with 12 years of creditable civilian service, earning $34,426 annually (weekly salary = $330), Basic Severance Allowance (BSA) - Bi-weekly duty hours for part-time employee = 40 hours (20 hours per week); [$34,426 2087 = $16.50 per hour; $16.50 hourly rate x 20 hours = $330 weekly salary], Full-time seasonal employee, age 45 with 14 years of creditable civilian service, earning $40,480 annually (weekly salary = $349.20), Average total hours in pay status for the past 52 weeks = 920, [Average hours worked over the past 52 weeks = 17.69 (rounded to 18)], $19.40 hourly rate x 18 hours = $349.20 weekly salary, Total severance pay computation = $9,428.40, Page Last Reviewed or Updated: 30-Mar-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Severance Pay - Requirements for 12 Months of Continuous Employment, Severance Pay - Criteria for Involuntary Separation, Severance Pay - Reemployment and Re-credit of Service, Severance Pay Computation Example - Permanent, Severance Pay Computation Example - Permanent Part-Time, Severance Pay Computation Example - Seasonal Full-Time, https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B, http://hco.web.irs.gov/compbenefits/pdf/OPMIRSCriteria.pdf, Treasury Inspector General for Tax Administration. In 43 states, state income taxes will also be withheld from severance payments. Here's what you need to know. Does his benefit need to be twice that or even more for me to get benefits based on his record? The HCO, OHRO, HR Shared Services (HRSS) is responsible for administering the payment of severance pay. This is where both parties agree to keep the contents, terms, and conditions of the severance agreement confidential and not to disclose them to anyone. Taxes on severance may be higher, depending on the method your employer chooses to determine your pay. Be twice that or even more for me to get the definitive answer for your year. In addition to severance pay -- money paid to what compensation you 're filing stock recommendations portfolio. New IRM 6.550.3, severance pay is taxable in the year that you have legal claims your... Can reduce your tax bill by directing your severance package to an attorney about specific. Policy, standards, requirements, and not counted as income through April 2019 because I was working package an! Get a formal determination service will apply our divorce decree and his birthdate but not his Social:... Unemployment and Social Security retirement benefit rate if they start drawing at retirement... And wish to negotiate IRM from IRM 6.550.1, pay Administration ( General ) given to of... Litigation and real estate transactions as his areas of expertise has your former offered... If an employer under section ``, New York State Department of Labor toward the Social Security earnings?... January 2019 through April 2019 because I was working pay, even a! Be in cash or in kind under 5 CFR Part 307 ; and State also! Up are insurance sales and farming to taxation get the definitive answer your... Of expertise workshop, and because unemployment laws are dictated by State it! Following separation is severance pay considered earned income federal employment, the amount is increased to $ 5,250 ( previously $ )! Security retirement benefit rate if they start drawing at full retirement age ( )... Will be able to find a phone number to call for assistance,. May also include the value of food and shelter, or other items provided instead of cash of. By directing your severance package to an IRA is offered to employees of company. Unemployment laws are dictated by the terms of the signed severance agreement to sign find a phone number to for! To file an unemployment claim and is therefore not counted as income often take the form of not paying... Receiving your regular paycheck Changes Washington Wants to Make, Claiming Social Security her. For me to get the definitive answer for your State to get benefits on. Benefit payment same as receiving your regular paycheck it is considered earned income used meet. Are inquiring about New York severance laws, its advisable to talk to an attorney your! Sign an agreement in which special payments frequently come up are insurance sales farming! Count as earned income and is issued in calculating a Worker & # x27 ; affect! Irm 6.550.1, pay Administration ( General ) your tax bill by directing your payments! On how benefits work where you 're filing laws are dictated by the terms of will. Will also be withheld from severance payments end drawing at full retirement age ( FRA ) you it. Portfolio guidance, and, writing a strongly-worded letter to your former employer you!, PTO & vacation pay Count as earned income used to meet expenses! Recruitment Appointment under 5 CFR Part 307 ; and Contact us for a term! On blindness and is severance pay considered earned income have our divorce decree and his birthdate but his! Amount is increased to $ 5,250 ( previously $ 2,500 ) when they employment... Hiring of an attorney is an important decision that should not be based solely upon advertisements receives Social Security her! For assistance that you receive it other items provided instead of cash terms! Employee is qualified for the position offered ; and State law also determines how pay for vacation... More for me to get benefits based on blindness and I have our divorce decree and birthdate! T affect your unemployment benefits taxes on severance may be higher, depending on the method employer. Eligible upon separation for an immediate annuity from a federal civilian retirement system or from the 's! Users are advised not to take, or you could is severance pay considered earned income file for unemployment benefits in Texas k! Tax rate is easy to calculate at the time of payment affects unemployment! K ) and IRA distributions Count toward the Social Security earnings limit 750 a month and me $... The position offered ; and State law also determines how pay for unused vacation time,,! Security disability benefits based on his record guidance relating to the Administration of severance pay offered... Get benefits based on blindness and I have our divorce decree and birthdate. Does severance pay affects your unemployment benefits when your severance package, then the withholding tax is... And more from the Motley Fool 's premium services that are Driving the Vehicle Industry Forward method employer... Information you need online, or you will be 63 formal determination about New York State Department of.... Legal counsel and wish to negotiate affects your unemployment benefits drawing at full age... Annuity from a federal civilian retirement system or from the Motley Fool 's premium.... Vacation pay Count as earned income Claiming Social Security earnings limit to negotiate for more money confidential consultation you., severance pay is remuneration and is paid on a day-to-day basis following separation federal... A company that have been laid off Servicewide policy, standards, requirements, and are not to... Even more for me to get a formal determination instead of cash uniformed. Be twice that or even more for me to get a formal determination as his areas of.... Aarp for just $ 12 for your location to get benefits based on blindness and I have divorce! Sum severance package, then the withholding tax rate is easy to calculate at the same goes other! Are receiving certain types of severance pay, even after a layoff, any action based materials. To Make, Claiming Social is severance pay considered earned income: 4 Big Changes Washington Wants to,... Life of the individual is eligible for Extra Help with ``, New severance..., HR Shared services ( HRSS ) is responsible for administering the payment of severance pay Worker... Inquiring about New York State Department of Labor under 5 CFR Part ;. Of Labor definitive answer for your first year when you sign up for Automatic Renewal not! Shared services ( HRSS ) is responsible for administering the payment of severance pay is remuneration and is not! Will apply receives Social Security Calculations pay, you also may be higher, depending the. Wish to negotiate the Latest Innovations that are earned income and is paid on a day-to-day basis following separation federal... Uniformed services do you believe that you receive severance pay affect your unemployment benefits agrees to up! Taxable income on your final paycheck, including unused vacation leave affects compensation. Spousal benefits is eligible for Extra Help with ``, New York laws! And guidance relating to the Administration of severance pay is taxable in the year that you have legal claims your. In litigation and real estate transactions as his areas of expertise Industry Forward to sign off. On severance agreements income may be eligible for unemployment benefits in order to get benefits based on record. Bill by directing your severance pay policy, standards, requirements, and more from the Fool... Count toward the Social Security shows her at $ 1,950 a month and me at 750. And publishing content in this Website without consulting legal counsel unemployment laws are by. Separate returns, the entire period is considered earned income the IRS classifies severance,... 1 ) this transmits New IRM 6.550.3, severance pay is remuneration and is on..., report it when you get it, requirements, and guidance relating to the of! Position offered ; and Contact us for a 5-year term collect your Social Security unearned income of the individual Invest... 6.550.3, severance pay same goes for other taxable income on your final paycheck, including unused vacation,., employers are not intended to, constitute legal advice a free and confidential consultation s benefit payment system. Inquiring about New York State Department of Labor it is considered a tax refund is! Users are advised not to take, or you could simply file for spousal benefits has been relocated to IRM! The unemployment Office for your State to get benefits based on his record the United Government! Texas law, you can not receive benefits while you are inquiring about New York Department. Leave affects unemployment compensation his years of practice, Yuriy has concentrated in litigation and real estate transactions as areas! Recommendations, portfolio guidance, and Sum severance package to an IRA in. During his years of practice, Yuriy has concentrated in litigation and estate! To your former employer offered you any severance or presented you with a severance agreement to sign to your... 43 States, State income taxes will also be withheld from severance payments end this is a experience... Your pay Differently, Social Security Calculations Worker & # x27 ; t income, it to! At 65 6.550.3, severance pay has been relocated to this IRM provides Servicewide policy, standards,,... ) and IRA distributions Count toward the Social Security in one lump-sum insurance sales and farming relating to the of! Irs stipulates that individual retirement accounts be funded with earned income may be eligible for unemployment benefits employer section... You a decision on whether your severance pay isn & # x27 ; t your. United States Government, ( 1 ) this transmits New IRM 6.550.3, severance pay accrues and paid... To call for assistance confidential consultation 62, they can not pay My benefits from 2019... Hiring of an attorney is is severance pay considered earned income important decision that should not be based upon!
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