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Thanks so the feedback. I was thinking that I would not write something like that on my letterhead and sign it. I was curious whether anyone else thought this was unusual.

It also makes me wonder if I amend my return and the other beneficiaries (my siblings and cousins) do not, would the IRS notice? Of course, since someone has to be above the 2% AGI to take the deduction in the first place, most would probably not be affected. I think I will check with my brothers and sisters to see if they used this deduction last year and whether they are amending.

You guys are great!

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