Which of the following statements is false with respect to qualified plans? |
A profit-sharing plan is a plan for sharing employer profits with the firm’s employees. However, an employer does not have to make contributions out of net profits to have a profit-sharing plan. |
To avoid a 50% penalty, which is the required beginning date for a taxpayer to begin taking required minimum distributions from his or her retirement account? |
Failure to meet the required minimum distributions can result in a 50% penalty. The required beginning date is generally April 1 of the calendar year following the later of the employee attaining age 72 or retiring.
Ira, your only employee, earned $300,000 in 2021. What is the maximum contribution that you can make to his SEP-IRA for the year? |
An employer is permitted to contribute (and deduct) each year to each participating employee’s SEP up to the lesser of 25% of the employee’s compensation (limited to $290,000 of compensation) or $58,000. Since Ira has income in excess of $290,000, only $290,000 of his compensation may be used to determine the maximum contribution. Thus, the maximum contribution is $58,000.
For 2021, what is the maximum amount that can be contributed on your behalf, assuming other requirements are met to a SIMPLE plan, if you are over 50 years old? |
A SIMPLE plan allows employees to make elective contributions of up to $13,500 for 2021 and requires employers to make matching contributions. A person aged 50 or older may contribute up to $16,500, and the employer must match his or her contribution. Thus, the maximum contribution that can be made on behalf of this person is the amount the person contributed and the amount of the matching employer contribution, or $33,000 ($16,500 personal contribution + $16,500 matching contribution).
Which of the following correctly states the maximum allowable catch-up contribution for a participant age 50 or over for the year 2021? |
For 2021, the catch-up contribution is $6,500 for qualified 401(k) plans (Publication 571). However, the catch-up contribution is $3,000 for a SIMPLE plan and only $1,000 for traditional and Roth IRAs.
Beth was born on October 1, 1949, and has been retired for 4 years. She is an unmarried participant in a qualified defined contribution plan. As of December 31, 2020, her account balance was $23,850. As of December 31, 2021, her account balance was $26,500. Her applicable distribution period is 26.5 years. When must Beth begin receiving minimum distributions?
The required minimum distribution for a participant in a qualified defined contribution plan begins on April 1 of the year following the later of the employee attaining age 72 or retiring from the employer offering the plan. Beth turned 72 in 2021 and was already retired. Her beginning date is April 1, 2022. Distributions after the initial one are due December 31 of each year.
When figuring compensation for a self-employed individual for purposes of determining the amount of an allowable contribution to a traditional IRA, which of the following statements is NOT true? |
Minimum employee participation requirements for a qualified plan include all of the following EXCEPT the employee must
An employee must be allowed to participate in a qualified plan if the employee (1) has reached the age of 21 and (2) has at least 1 year of service. The employee must complete at least 1,000 hours of service with the 1 year of service. A plan cannot exclude an employee because the employee has reached a specified age.
Certain transactions between a qualified self-employed retirement plan and a disqualified person are prohibited transactions. In this regard, which of the following statements is false? |
If the total of an employee’s elective deferrals (salary reduction) under a qualified 401(k) plan exceeds the limit for 2021, the employee can elect to withdraw the excess or leave the excess in the plan. With regard to the treatment of such excess deferrals, which of the following statements is false? |
Under the plan, contributions or benefits to be provided must not discriminate in favor of highly compensated employees. Even if the employee takes out the excess deferral by April 15, the amount will be considered contributed for purposes of satisfying (or not satisfying) the nondiscrimination requirements of the plan.
All of the following are true statements about the rollover characteristics of a SIMPLE plan EXCEPT a participant
A participant may roll over distributions tax-free from one SIMPLE account to another SIMPLE account. In addition, a participant may roll over distributions from a SIMPLE account to an IRA or a qualified plan without penalty if the individual has participated in the SIMPLE plan for at least 2 years.
Participants of SIMPLE plans who take early withdrawals are generally subject to
Which of the following statements about prohibited transactions for qualified plans is false?
Which of the following is NOT considered a prohibited transaction for a qualified plan?
Using a self-directed IRA to invest in a corporation owned less than 50% by a disqualified person is not a prohibited transaction.
A qualified plan must meet certain requirements. Which of the following is NOT a requirement of a qualified plan? | |
With regard to a qualified plan, which of the following statements is true?
If a participant receives a distribution that is not eligible for rollover treatment, such as a long-term periodic distribution or a required distribution, the 20% withholding requirement does not apply. Although other withholding rules may apply, a taxpayer may still choose not to have tax withheld from these distributions.
Gerald, age 50, withdrew $10,000 from his IRA to pay for the graduate school expenses of his son. His son’s educational expenses were $10,000, and he received a $2,000 scholarship from the university to help reduce these expenses. What amount of the withdrawal from the IRA is subject to the 10% early withdrawal tax?
The 10% early withdrawal tax will not apply to distributions from an IRA if the taxpayer uses the amounts to pay “qualified higher education expenses” of the taxpayer, the taxpayer’s spouse, or any child or grandchild of the taxpayer or the taxpayer’s spouse. The Committee Report clearly states that qualified higher education expenses include those related to graduate-level courses. However, the amount of qualified higher education expenses is reduced by the amount of any qualified scholarship, educational assistance allowance, or payment (other than by gift, bequest, device, or inheritance) for an individual’s educational enrollment, which is excludable from gross income.
Contributions must be for the exclusive benefit of plan participants or their beneficiaries.
Sam, a bartender, is a common-law employee of the Cowboy Bar. The Cowboy Bar, a sole proprietorship, has a money purchase pension plan (a defined contribution qualified plan) in which Sam is eligible to participate. The following items represent Sam’s income from the Cowboy Bar in 2021:
How much can the Cowboy Bar contribute to Sam’s retirement account for 2021? |
A defined contribution plan’s annual contributions to the account of a participant cannot exceed the lesser of $58,000 or 100% of the compensation actually paid to the participant. Compensation of $61,000 includes wages and salaries, fees, tips, and bonuses, but it does not include reimbursements or other expense allowances. Therefore, the Cowboy Bar may contribute a maximum of $58,000 for 2021 (lesser of limitation and 100% compensation).
John, a self-employed taxpayer, has a SEP plan for his business. He has three eligible employees, Sara (age 35), Joseph (age 37), and Jean (age 45), who have worked for him for the past 10 years. For the year 2021, Sara earned $15,000, Joseph earned $25,000, and Jean earned $30,000. John wants to elect the 25% contribution rate so he can put as much as possible in for himself. If he elects 25%, how much must he contribute to the plan for his employees? |
A SEP does not require contributions every year, but it must not discriminate in favor of highly compensated employees. If John wants to contribute 25% to his own SEP, he must also contribute the lesser of 25% of the participating employee’s compensation (limited to $290,000 of compensation) or $58,000. Therefore, 25% of $70,000 total employee compensation ($15,000 from Sara + $25,000 from Joseph + $30,000 from Jean) is $17,500, which is less than the $58,000 upper limit.
Which of the following statements with respect to self-employed retirement plan prohibited transactions is false? | |
The tax on a prohibited transaction is 15% of the amount involved for each year in the taxable period. If the transaction is not corrected within the taxable period, an additional tax of 100% of the amount involved is imposed. Both taxes are payable by any disqualified person who participated in the transaction.
Karla is a self-employed individual. She maintains a money purchase pension plan (defined contribution retirement plan) for herself and all eligible employees. The plan calls for contributions of 20% of the compensation of each participant. For 2021, the net earnings of the business before the deduction for any contributions to the retirement plan were $15,000. Karla paid her common-law employees $100,000 in compensation in 2021. What is the combined deductible contribution for both Karla and the common-law employees? |
Contributions to a money purchase pension plan are fixed and are not based on the employer’s profits. An employer’s deduction for contributions to a money purchase pension plan is generally limited to 25% of the compensation paid during the year. Therefore, the entire $20,000 (20% of $100,000) is deductible.
With respect to Karla, self-employed individuals may make contributions on their own behalf only if they have net earnings from self-employment. Karla’s net earnings after the deduction for contributions on behalf of her employees is a $5,000 loss ($15,000 – $20,000). Therefore, Karla is not allowed to make a contribution for herself in the current year. Since Karla cannot make a contribution for herself, then she has no contributions to deduct.
A self-employed individual employs the following individuals:
The employer wishes to establish a simplified employee pension plan and exclude as many employees as possible. Based on the information given, what is the employer’s ideal number of plan participants allowed in a SEP for Year 10? | ||||||||||||||||||||||||||||||||||||||||||
Under a SEP, IRAs are set up for, at a minimum, each qualifying employee and/or self-employed individual. A self-employed individual is an employee for SEP purposes. A qualifying employee is one who meets all of the following conditions:
Additionally, an employer may exclude employees who are covered by a union agreement and employees who are nonresident aliens with no U.S. source earned income. Therefore, the employer is allowed to be the only plan participant.
If you receive an eligible rollover distribution from a qualified plan, you can defer the tax on it by rolling it over into an IRA or other eligible retirement plan. Which of the following is an eligible rollover distribution? |
The recipient of an eligible rollover distribution from a qualified plan can defer the tax on it by rolling it over into an IRA or other eligible retirement plan. An eligible rollover distribution is a distribution of all or any part of an employee’s balance in a qualified retirement plan that is not
SIMPLE retirement plans are available to
Employers with 100 or fewer employees who received at least $5,000 in compensation from the employer in the preceding year may adopt a SIMPLE retirement plan if they do not maintain another qualified plan. The plan allows employees to make contributions of up to $13,500 per year ($16,500 if 50 or older). Employers are generally required to match employee contributions on a dollar-for-dollar basis up to 3% of an employee’s compensation for the year (not limited by the annual compensation limit). Assets in the account are not taxed until withdrawn, and the employer may usually deduct contributions made to the employees’ accounts.
Joe (single, age 51) wants to defer the maximum amount possible to his 401(k) plan. What is the amount of basic and catch-up contributions he may make for tax year 2021? |
A 401(k) plan can include a cash or deferred arrangement under which eligible employees can elect to have part of their before-tax pay contributed to the plan rather than receive the pay in cash. This contribution, called an elective deferral, remains tax-free until it is distributed. For 2021, the basic limit on elective deferrals is $19,500 ($26,000 if 50 or older).
Which of the following is required for an individual to qualify for a simplified employee pension (SEP)?
Darryl recently withdrew $6,000 from his IRA. Darryl is 56 years of age. In which of the following scenarios would the 10% early withdrawal penalty tax apply? |
If persons in the following positions are treated as having earnings from self-employment, the only ones who can establish qualified plans with regard to those earnings are
For qualified plan purposes, common-law employees are not self-employed with respect to income from their work, even if that income is self-employment income for Social Security tax purposes. A common-law employee is a person who performs services for an employer who has the right to control and direct both the results of the work and the way it is done. For example, common-law employees who are ministers, full-time insurance salespeople, or U.S. citizens employed in the U.S. by foreign governments may not establish qualified plans. However, a common-law employee can be self-employed as well. For example, an accountant can be an employee during regular working hours and also practice in the evening as a self-employed person.
The 2021 basic limit on elective deferrals in 401(k) plans (excluding SIMPLE plans) for participants under age 50 is
A 401(k) plan can include a cash or deferred arrangement under which eligible employees can elect to have part of their before-tax pay contributed to the plan rather than receive the pay in cash. This contribution, called an elective deferral, remains tax-free until it is distributed. For 2021, the basic limit on elective deferrals is $19,500 ($26,000 if 50 or older).
Which of the following types of income is NOT considered to be earnings from self-employment?
The SIMPLE 401(k) plan is a qualified retirement plan. It is not subject to nondiscrimination and top-heavy rules if it meets all of the following conditions EXCEPT |
The SIMPLE 401(k) plan is available to employers with 100 or fewer employees who received at least $5,000 in compensation from the employer in the preceding year. Employers are not permitted to maintain another qualified plan. Employers are generally required to match employee contributions on a dollar-for-dollar basis up to 3% of an employee’s compensation for the year. An employer may elect to make a non-elective contribution of 2% of compensation for each eligible employee who has earned at least $5,000 in compensation from the employer during the year. The employees vest immediately in employer SIMPLE contributions; therefore, the funds are not forfeitable
Which of the following statements with respect to the requirements of a qualified plan is false? |
A qualified plan is a plan under Sec. 401. All Sec. 401 plans must meet the age and length-of-service requirements of Sec. 401. Under Sec. 401(a)(2), no maximum age can exclude an employee from participating in the plan.
When Bob is figuring the deduction for contributions made to his own SEP-IRA, compensation is his net earnings from self-employment, which takes the following into account:
Special rules apply for self-employed individuals who contribute to their own SEPs. Compensation for the self-employed is equal to net earnings from self-employment. For SEP purposes, the individual’s net earnings must take into account the deduction for contributions to a SEP. Because the deduction amount and net earnings are dependent on each other, the following worksheets must be used:
1. | First, a new rate must be determined to take into account the contribution deduction. | ||
Self-Employed Person’s Rate Worksheet | |||
(1) | Plan contribution rate as a decimal (for example, 10 1/2% would be 0.105) | ||
(2) | Rate in line 1 plus one (for example, 0.105 plus one would be 1.105) | ||
(3) | Self-employed rate as a decimal rounded to at least 3 decimal places (divide line 1 by line 2) | ||
2. | Then the maximum deduction may be computed. | ||
Self-Employed Person’s Deduction Worksheet | |||
Step 1: | Enter the rate from the “Self-Employed Person’s Rate Worksheet.” | ||
Step 2: | Enter net profit from Schedule C. | $ | |
Step 3: | Enter the deduction for self-employment tax. | $ | |
Step 4: | Subtract Step 3 from Step 2 and enter the result. | $ | |
Step 5: | Multiply Step 4 by Step 1 and enter the result. | $ | |
Step 6: | Multiply $290,000 by the plan contribution | ||
rate. Enter the result but not more than $58,000. | $ | ||
Step 7: | Enter the smaller of Step 5 or Step 6. | ||
This is the maximum deductible contribution. | $ |
Which of the following plan provisions or benefits will preclude a qualified plan from qualifying for the tax benefits available to qualified plans?
To qualify for the tax benefits available to qualified plans, a qualified plan must meet certain requirements of the tax law. In order to qualify as a qualified plan, the plan must not reduce benefits because of Social Security increases. A plan must not permit a benefit reduction for a post-separation increase in the Social Security benefit level or wage base for any participant or beneficiary who is receiving benefits under the plan or is separated from service and has nonforfeitable rights to benefits.
Sandra, age 30, has worked for XY Company for 5 years. She is covered by its simplified employee pension (SEP-IRA) plan. She is also covered by a money-purchase-qualified plan. Sandra’s earned income from XY Company was $115,000 in 2021. In 2021, her employer contributed $20,000 to her qualified plan and $12,000 to her SEP-IRA. What is the amount of the deduction XY Company is allowed for contributions made to Sandra’s retirement accounts?
An employer may contribute to a defined contribution retirement plan to the lesser of $58,000 or 100% of the employee’s compensation. However, the employer’s deduction is generally limited to 25% of the compensation paid to eligible employees. Moreover, for purposes of these limits, contributions to more than one such plan must be added. Since a SEP is considered a defined contribution plan for purposes of these limits, employer contributions to a SEP must be added to other contributions to defined contribution plans. Therefore, XY Company may deduct $28,750 (25% of $115,000).
The SIMPLE plan must be available to every employee who
The SIMPLE plan must be available to every employee who (1) received at least $5,000 in compensation from the employer during any 2 preceding years and (2) is reasonably expected to receive at least $5,000 in compensation during the current year. Individuals who are self-employed may also participate in a SIMPLE plan. However, certain nonresident aliens and employees who are covered by a collective bargaining agreement may be unable to participate (Publication 4334).
Your qualified 401(k) plan can include what type of contribution arrangement?
Qualified 401(k) plans can include contribution arrangements that are either cash or elective deferral arrangements (Publication 560). |
Which of the following statements is NOT a requirement of a qualified plan?
To qualify for the tax benefits available to qualified plans, the plan must meet certain tax law requirements. To be a qualified plan, the plan must meet only minimum coverage requirements. A defined benefit plan must benefit at least the lesser of
a. | 40% of all employees or |
b. | Two employees. |
Crispian is employed by P, Inc. P, Inc., has a simplified employee pension (SEP) plan for its employees in which Crispian participates. Crispian’s compensation for 2021, before P’s contribution to his SEP-IRA, was $305,000. What is the maximum contribution that P, Inc. can contribute to Crispian’s SEP-IRA?
Under Sec. 404(h), the amount of deductible contributions for a simplified employee pension shall not exceed 25% of the employee’s compensation (limited to $290,000) during the taxable year. P’s maximum deductible contribution is $58,000 (limited to the lesser of $290,000 × 25%, or $58,000).
To qualify for the tax benefits available, a qualified plan must meet certain requirements of the tax law. In this regard, which of the following statements is true? |
In order for a qualified plan to qualify for the tax benefits, the benefits must not be assigned or alienated.
Max, a fiduciary, pledged his client’s traditional IRA of $300,000 as security for a loan. If Max is found liable for engaging in a prohibited transaction, what is the minimum penalty he is most likely to pay if the transaction is not corrected? |
Certain transactions between a plan and a disqualified person are prohibited and are subject to a 15% excise tax on the amount involved ($300,000 × 15% = $45,000). If the transaction is not corrected within the taxable period, an additional tax of 100% of the amount involved is imposed. Both taxes are payable by any disqualified person who participated in the transaction. The receiving of consideration by a fiduciary for his or her own account from a party that is dealing with the plan in a transaction that involves plan income or assets is prohibited. The combined total is $345,000 ($45,000 from excise tax + $300,000 amount involved).
Mike is self-employed. He is a calendar-year taxpayer. If he wants to set up a SEP plan for his business for the year 2021, he must do so by (including extensions) |
Janet, a fiduciary, guarantees her client’s traditional IRA of $500,000 as security on a loan for real estate. What is the minimum penalty Janet is likely to pay if she is found liable for engaging in a prohibited transaction if the transaction is corrected within the tax period? |
Certain transactions between a plan and a disqualified person are prohibited and subject to a 15% excise tax on the amount involved. If the transaction is not corrected within the taxable period, an additional tax of 100% of the amount involved is imposed. Both taxes are payable by any disqualified person who participated in the transaction. The receiving of consideration by a fiduciary for his or her own account from a party that is dealing with the plan in a transaction that involves plan income or assets is prohibited. The applicable tax is $75,000 ($500,000 × 15%).
Generally, the deadline to file Form 5500, Annual Return/Report of Employee Benefit Plan, is the | |
Form 5500 must be filed by the last day of the 7th month after the end of the plan year.
Joaquin is a small business owner who maintains a SEP for his employees:
Joaquin’s business had net taxable income in 2020 of $62,300. All employees and Joaquin are U.S. citizens, and none of them are union members. Which of the individuals listed below can be excluded from coverage under the SEP in 2021? |
Correct B In order for an employee to be eligible for coverage under a SEP, the employee must be 21 years old, have worked for the employer in at least 3 of the last 5 years, and have earned at least $650 in compensation. Therefore, Monica is excludable because she has not been working for Joaquin for the necessary amount of time. |
What is the highly compensated employee threshold amount in 2020 for determining treatment in 2021?
Which of the following statements concerning a simplified employee pension (SEP) plan is NOT true? |
Section 408(k) describes the requirements for simplified employee pensions. The rules do not include the requirement that an employer make contributions to the SEP if that employer signs SEP arrangements.
Which of the following retirement plans does NOT have a salary reduction (elective deferral) component to it?
Antonio is an ordained minister. As a minister, Antonio is a common-law employee of the church where he works, but his earnings and parsonage allowance are treated as self-employment income on which he pays self-employment tax. If the church had no retirement plan under which Antonio was covered, which of the following would Antonio be permitted to establish for himself?
Since SEP and SIMPLE plans are plans that are established by the employer, Antonio may not participate in these plans. Although his income is considered self-employment income for tax considerations, he is still an employee of the church. The only reason that he is required to pay self-employment tax on his income is because the church is a tax-exempt organization. So, unless the church has established a retirement plan, Antonio can only establish a traditional IRA, because it does not require the participation of an employer.
Charles retired 3 years ago at age 72 from working at his family’s laminating business. His required minimum distribution for 2021 is $2,000. Charles elects to only withdraw $1,500 from his IRA account. How much excise tax may Charles have to pay for that year?
Failure to meet the required minimum distributions can result in a 50% penalty (excise tax) for the year on the amount not distributed as required. The amount not distributed as required is $500 ($2,000 – $1,500). Therefore, the excise tax Charles has to pay for the year is $250 ($500 × 50%).
Benjamin, a sole proprietor, has a retirement plan for himself and all eligible employees. For 2021, Benjamin paid salaries of $75,000 on which contributions to the plan were based. With regard to the tax on prohibited transactions, all of the following are considered disqualified persons with respect to the retirement plan EXCEPT
Any prohibited transaction between a plan and a disqualified person is subject to an excise tax of 15% on the amount involved. An individual is a disqualified person if (s)he is
Marcie is not a disqualified person because she made less than $7,500 (10% of $75,000).
Lenore, who is 43 years old, opened a SIMPLE IRA on January 19, 2020. On September 22, 2021, she withdrew the entire $10,000 value of the account. The distribution does not meet any early withdrawal exceptions to the additional tax on early distributions. How much additional tax (penalty) is the distribution subject to? |
If an early distribution occurs from a SIMPLE IRA within 2 years of commencing to participate in the program, the penalty assessed increases from 10% to 25%. Therefore, Lenore would be penalized $2,500 ($10,000 × .25) (Publication 560).
In 2021, Colleen started a SIMPLE plan for all five of her employees and herself. It cost her $400 in fees to administer the plan. She never had a pension plan prior to starting this plan. Her tax credit is |
A small employer pension plan startup costs credit may be taken by the taxpayer. The credit amount equals 50% of the startup costs incurred to create or maintain a new employee retirement plan. The credit is limited to a maximum amount that ranges from $500 to $5,000 in any tax year, and it may be claimed for qualified costs incurred in each of the 3 years beginning with the tax year in which the plan becomes effective. However, the credit is below the maximum range in this case. An eligible small business is one that has not employed more than 100 employees who received at least $5,000 of compensation from that employer in the preceding year. The allowed credit is $200 ($400 startup costs × 50%).
Which of the following distributions would be subject to the 10% additional tax that is imposed upon premature distributions from a qualified plan prior to an employee reaching age 59 1/2? |
Section 72(t)(2) lists many exceptions to the 10% tax on early distributions from qualified retirement plans. One of these exceptions is an early distribution up to $10,000 used in a qualified first-time home purchase. A qualified first-time home buyer distribution is a payment received to the extent the payment is used before the close of the 120th day after the day on which the distribution is received to pay qualified acquisition costs with respect to a principal residence of a first-time home buyer. However, the purchase of a second personal residence does not meet the exception from the additional tax.
Village, Inc.’s employee, John, is 55 years old and earned $105,000. John elected to defer 15% of his salary. Village made a 2% nonelective contribution. The total allowable contribution for John under a SIMPLE IRA plan is |
The employer has the option of making nonelective contributions. If this occurs, the amount of total contributions that can be made is limited to $16,500 for employees over the age of 50, plus the amount of employer contribution. Therefore, the $16,500 of John’s limited contribution and the $2,100 employer contribution ($105,000 earnings × 2% nonelective contribution) can be made to the SIMPLE IRA, which is a total contribution of $18,600 ($16,500 + $2,100).
Which of the following statements with respect to a Sec. 401(k) plan is false?
A qualified plan can include a cash or deferred arrangement [401(k) plan] under which eligible employees can elect to have an employer contribute part of their before-tax pay to the plan rather than receive the pay in cash. However, a qualified plan can include a 401(k) plan only if it is
Chip, a waiter, is a common-law employee of Tiger Company. Tiger Company, a sole proprietorship, has a defined contribution-qualified plan in which Chip is eligible to participate. The following items represent Chip’s income from Tiger in 2021:
Wages | $25,000 |
Bonus | 5,000 |
Commissions | 1,000 |
Reimbursement for travel expenses | 5,000 |
How much can Tiger Company contribute to Chip’s retirement account for 2021?
Tony and Carolyn, both age 52 and married, withdrew $10,000 from their IRA to use as a down payment on the purchase of a home for their son, who has lived with them for the last 5 years. The son has never owned his own personal residence before. The transaction closed 31 days after the distribution from the IRA. What amount of the withdrawal from the IRA is subject to the 10% early withdrawal tax? |
The 10% tax on early distributions from an IRA will not apply to qualified first-time homebuyer distributions. Qualified first-time homebuyer distributions are withdrawals from an IRA of up to $10,000 during an individual’s lifetime that are used within 120 days of withdrawal to buy, build, or rebuild a “first” home that is the principal residence of the individual; his or her spouse; or any child, grandchild, or ancestor of the individual or spouse.
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Best recipes for Milkshakes
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