| http://www.w3.org/ns/prov#value | - minars or classes for, or gives presentations to, attorneys, accountants, real estate professionals, tax professionals, or other professionals, where the primary purpose is to teach the professionals about tax-deferred exchanges or train them to act as exchange facilitators;(D) An exchange facilitator, as defined in (K)-1 (K)-1 26 CFR 1.1031 (k)-1 (g) (4), whose sole business in this state as an e
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