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IRC 409a
ASC 820 (Formerly 157)
ASC 350, 360 (Formerly 144)
ASC 805 (Formerly 141R)
ASC 815 (Formerly 133, 155)
ASC 718 (Formerly 123R)
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Cabrillo Advisors
4320 La Jolla Village Drive, Suite 300
San Diego, CA 92122
Telephone: 858-452-9500
Fax: 858-630-2867
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