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OCCUPATIONAL SAFETY & HEALTH

ADMINISTRATION (OSHA)
INJURY & ILLNESS RECORDKEEPING CHECKLIST
LABOR AND EMPLOYMENT PRACTICE

Occupational Safety & Health Administration (OSHA) regulations at 29 CFR § § 1904 and
1952 set forth a maze of injury and illness recordkeeping and reporting requirements
applicable to approximately 1.5 million U.S. workplaces.

OSHA places significant emphasis on injury and illness recordkeeping because the data
culled from employers’ injury and illness logs is used by OSHA to identify workplace
safety and health problems and to track progress in solving those problems. OSHA also
uses recordkeeping data to improve standards, tailor enforcement programs, and focus
individual inspections.

The current leadership team at OSHA believes that industry grossly under-records
injury and illness data, and because of this concern, OSHA has cracked down on
recordkeeping enforcement. Specifically, since the end of 2009, OSHA has been
actively seeking out employers that it believes under-record or improperly record injury
and illness data through recordkeeping inspections.

A senior OSHA official described this recordkeeping enforcement focus as follows:


“There are several different goals here. One is just to find out what’s going on. Another is
to send a message to companies – via penalties – that injury and illness book-cooking
won’t go unpunished.” OSHA has been finding the serious violations that it expected,
including one remarkable set of recordkeeping citations with a penalty exceeding $1.2
million. Accordingly, accurate OSHA recordkeeping is more important now than ever before.

This checklist is intended to help employers decode OSHA’s complex recordkeeping


regulations and simplify the process. It highlights key issues for employers, such as
exemptions from recordkeeping, required OSHA forms for recording certain work-
related injuries and illnesses, recordkeeping protocols, updating/verifying records, and
creation of recordkeeping policies and practices.

The checklist reflects the collective experience of the OSHA Practice Group at Epstein
Becker & Green, P.C., which manages and counsels employers through hundreds of
OSHA inspections of all types across the nation.
SECTION I: SCOPE OF RECORDKEEPING ❏❏ These are considered “partial”
RULE exemptions because
❍❍ regardless of size or industry,
Determine Whether a Partial Exemption all employers must report any
Applies workplace incident that results in
❏❏ Employers are required to record certain a fatality or the hospitalization of
work-related injuries and illnesses unless three or more employees
the employer: ❍❍ an otherwise exempted employer
❍❍ has 10 or fewer employees may nevertheless be required to
(company-wide) at all times during keep injury & illness records upon
the previous calendar year; or written notice from OSHA or the
❍❍ operates in one of the specific Bureau of Labor Statistics
low-hazard industries identified by
OSHA (e.g., retail, service, finance, Determine Whether Injured Employees
insurance Are Covered
❍❍ or real estate). For a complete ❏❏ Recordkeeping requirements apply to an
list, see the table below from injury or illness to:
Appendix A to Subpart B of OSHA’s ❍❍ all employees on the payroll
Recordkeeping Rule: (whether labor, executive, hourly,

SIC SIC SIC SIC


Industry Description Industry Description Industry Description Industry Description
Code Code Code Code

525 Hardware Stores 592 Liquor Stores 726 Funeral Service and Crematories 803 Offices of Osteopathic

Miscellaneous Shopping Goods Offices of Other Health Practi-


542 Meat and Fish Markets 594 729 Miscellaneous Personal Services 804
Stores tioners
Candy, Nut, and Confectionery Retail Stores, Not Elsewhere
544 599 731 Advertising Services 897 Medical and Dental Laboratories
Stores Classified
Depository Institutions (banks & Credit Reporting and Collection Health and Allied Services, Not
545 Dairy Products Stores 60 732 809
savings institutions) Services Elsewhere Classified
Mailing, Reproduction & Steno-
546 Retail Bakeries 61 Non-depository 733 81 Legal Services
graphic Services
Educational Services (schools,
549 Miscellaneous Food Stores 62 Security and Commodity Brokers 737 Computer and Data Processing 82 colleges, universities, and
libraries)
551 63 Insurance Carriers, Agents &
New and Used Car Dealers 738 Miscellaneous Business Services 832 Individual and Family Services
552 64 Brokers
Reupholstery and Furniture
554 Gasoline Service Stations 653 Real Estate Agents 764 835 Child Day Care Services
Repair
557 Motorcycle Dealers 654 Title Abstract Offices 78 Motion Picture 839 Other Social Services
Holding and Other Investment
56 Apparel and Accessory Stores 67 791 Dance Studios, Schools, and Halls 841 Museums and Art Galleries
Offices
Radio, Television & Computer Producers, Orchestras,
573 722 Photographic Studios, Portrait 792 86 Membership Organizations
Stores Entertainers
Engineering, Accounting,
723
58 Eating and Drinking Places Beauty and Barber Shops 793 Bowling Centers 87 Research, Management, and
724
Related Services
Drug Stores and Proprietary Shoe Repair and Shoeshine 801 Offices & Clinics of Medical Services, Not Elsewhere
591 725 899
Stores Parlors 802 Doctors and Dentists Classified
salary, part-time, seasonal, or ❍❍ employee’s name (unless it is a
migrant) privacy case)
❍❍ employees not on the payroll but ❍❍ employee’s job title
who are supervised on a day-to-day ❍❍ date of the injury or illness
basis (e.g., temporary employees, ❍❍ where in the workplace the injury
subcontractors, borrowed employees, occurred (e.g., warehouse)
etc.) ❍❍ brief description of the injury or
illness
❍❍ all contract employees who work in ❍❍ classification of the injury or illness
process areas covered by OSHA’s (e.g., death, days away from work, etc.)
Process Safety Management ❍❍ number of calendar days away
standard, even if the employer does from work or on restricted duty
not supervise the contract employees (including weekends and holidays)
on a day-to-day basis
❏❏ The OSH Act does not treat any of the OSHA 301 - Injury and Illness Incident
following as employees for recordkeeping Report
purposes: ❏❏ For each injury or illness recorded on
❍❍ contractors not supervised by the
the OSHA 300 Log, the employer must
employer complete an incident report within seven
❍❍ unpaid volunteers
calendar days of receipt of information
❍❍ sole proprietors
that a recordable injury or illness has
❍❍ family members working on family
occurred
farms
❍❍ domestic workers in residences
❏❏ The 301 Report supplements the
300 Log by providing more detailed
information about a particular case

SECTION II: OSHA RECORDKEEPING ❏❏ The 301 Report must include


FORMS information about the:
❍❍ employee’s identity
❍❍ nature and cause of the injury (e.g.,
OSHA 300 - Log of Work-Related what the employee was doing at
Injuries and Illnesses the time of the accident, and what
❏❏ An annual, cumulative chart of work- happened)
related injuries and illnesses ❍❍ identity of the treating medical
❏❏ Used to document and classify injuries professional
and illnesses, and note the severity of ❍❍ treatment provided to the employee
each case
❏❏ Within seven calendar days of receiving OSHA 300A - Annual Summary of Work-
notice that a covered employee has Related Injuries and Illnesses
sustained a recordable injury or illness, ❏❏ At the end of each calendar year,
record the injury or illness on the 300 Log employers must create an annual
❏❏ Employers must record all of the summary of injuries and illnesses
required information on the 300 Log for recorded on the OSHA 300 Log
each recordable case, including: ❏❏ The 300-A Summary Form must be
❍❍ case number
completed even if there are no recordable annual summaries, so long as the forms:
injuries during the calendar year ❍❍ are “equivalent” (i.e., include the

❏❏ The 300-A Summary Form must same information as the OSHA


summarize the following data from the form they substitute)
❍❍ are readable and understandable
300 Log:
❍❍ can be updated with new recordable
❍❍ total number of workplace fatalities
❍❍ total number of cases with days away
data within seven days of an
from work (and the number of days) occurrence
❍❍ can be accessed and produced within
❍❍ total number of cases with job
transfer or restriction (and the required time periods
❍❍ are completed using the same
number of days)
instructions as the OSHA form
they substitute
Private Concern List
❏❏ Enter “Privacy Case” on the 300 Log in
lieu of the injured employee’s name, if the
injury relates to: SECTION III: RECORDING INJURIES AND
❍❍ intimate body part or reproductive
ILLNESSES
system
❍❍ sexual assault Five Basic Steps for Recording Injuries
❍❍ mental illness and Illnesses
❍❍ HIV, hepatitis, or tuberculosis ❏❏ Obtain a report of every workplace injury
infection ❏❏ Record injuries and illnesses (300 Log)
❍❍ needlestick or cut by a sharp object
❏❏ Complete the First Report of Injury
contaminated with another person’s
(Form 301)
blood or potentially infectious material
❍❍ another illness (not injury) for ❏❏ Prepare and certify the Annual Summary
which the employee independently (Form 300A)
and voluntarily requests that he not ❏❏ Retain and maintain records for five years
be named on the 300 Log
❏❏ Maintain a separate confidential list of the Basic Recordkeeping Requirements
case numbers and employee names of the ❏❏ Within seven calendar days, employers
privacy concern cases must record every injury, illness, or
❏❏ If the employee’s job title or description fatality that:
of the nature of the injury or illness may ❍❍ is work-related; and
enable others to identify the employee, ❍❍ is a new case; and
employers should leave the job title blank ❍❍ meets one or more of the general
or limit the description on the log recording criteria in 29 CFR §
1904; or
❍❍ meets one or more of the special
Alternate Forms May Be Permissible
recording criteria in 29 CFR §§
❏❏ Employers may use alternate forms or
1904.8-1904.12
electronic records for recording injuries
and illnesses, incident reports, and
What Is an Injury or Illness? ❏❏ Exceptions to the Geographic
❏❏ An abnormal condition or disorder Presumption (employers are not required
to record illnesses or injuries resulting
❏❏ Injuries include cases such as “a cut,
from):
fracture, sprain, or amputation”
❍❍ an auto accident in the company
❏❏ Illnesses “include both acute and chronic parking lot or access road during a
illnesses, such as, but not limited to, commute
a skin disease, respiratory disease, or ❍❍ symptoms that surface at work but
poisoning” result solely from a non- work event
❏❏ Exposure is not an injury or illness ❍❍ voluntary participation in a wellness
unless the exposure results in signs or program or in a medical, fitness, or
symptoms recreational activity (e.g., as a blood
donation, physical exams, flu shots,
What Is “Work-Related”? or exercise classes)
❍❍ eating or preparing food for
❏❏ An injury or illness is work-related if the
injury or illness is: personal consumption (unless the
❍❍ caused by events or exposures in the
employee contracted food poisoning
work environment from employer- provided food, or
❍❍ contributed to by events or
the food was tainted by workplace
exposures in the work environment contaminants such as lead)
❍❍ personal grooming, self-medication
❍❍ significantly aggravated by events or
exposures in the work environment for non-work-related conditions, or
intentionally self-inflicted harm
❏❏ There is no eggshell or reasonable ❍❍ the common cold or flu
employee exception to work-relatedness ❍❍ the employee’s presence at the
(i.e., an injury is recordable if it meets workplace as a member of the public
the criteria for the specific injured rather than as an employee
employee, even if the occurrence would ❍❍ mental illness (unless the employee
not have impacted other employees at all voluntarily provides an opinion
or as severely) from a medical professional that the
❏❏ An injury or illness is not work-related if mental illness is work-related)
the injury or illness occurs: ❍❍ personal tasks unrelated to
❍❍ solely as a result of a personal task; employment at the workplace
and outside assigned working hours
❍❍ outside assigned work hours (i.e.,
time employee is expected to work Work Relatedness: “Significant
plus overtime) Aggravation”
❏❏ “Significant aggravation” of a pre-
existing condition makes the injury or
Geographic Presumption illness work-related if:
❏❏ Injuries and illnesses are presumed to be ❍❍ a workplace event aggravates the
work-related if they result from an event pre-existing injury enough that it
occurring, where employees: yields greater consequences than
❍❍ work; or
would have occurred but for the
❍❍ are present as a condition of
aggravating event
employment
❍❍ a workplace event or exposure results in: diagnosed by a physician or other
» death licensed medical professional
» loss of consciousness ❍❍ medical treatment beyond first aid
» one or more days away from work,
restricted work, or job transfer Death
» medical treatment ❏❏ Report all work-related fatalities to
❍❍ In sum, if on-the-job “aggravation” OSHA within eight hours
independently meets recordability ❍❍ Note: All employers must “report”
criteria, it is a work-related work-related fatalities, even if
recordable injury/ illness (e.g., an excluded from the duty to “record”
employee is able to work on Monday injuries
after injuring his back playing ❍❍ Report fatalities by telephone to
football at home on the weekend, OSHA’s Emergency Notice Line:
but at work on Monday, wrenches 800.321.6742
his back lifting a box, which causes ❍❍ Do not send an email
him to miss three days of work) (29 ❏❏ Record work-related injuries and
CFR 1904.5(b)(4)) illnesses resulting in death by entering a
✓ in the 300 Log’s column for “Death”
What Is a “New Case”? cases
❏❏ A workplace injury or illness is a new ❏❏ Employers are required to record the
case, when an employee: following work-related fatalities but are
❍❍ has never before reported similar not required to report them:
symptoms ❍❍ non-construction related automobile

❍❍ has completely recovered (i.e., all signs fatalities; and


❍❍ work-related incidents resulting in
and symptoms disappeared) from a
previous injury or illness of the same an employee’s death 31 or more days
type that affected the same part of the after the incident
body, and workplace event or exposure
causes the signs or symptoms to reappear Days Away from Work Injuries
❏❏ Record injuries or illnesses resulting in
Days Away From Work (DAFW) by:
SECTION IV: RECORDING WORKPLACE ❍❍ entering a ✓ in the 300 Log’s column
INJURIES AND ILLNESSES for “Days Away from Work” cases
❍❍ entering total calendar days of
Categories of General Recording missed work (including weekends,
Criteria - 29 CFR § 1904.7 holidays, and other days the
❏❏ An injury or illness in the following employee is not otherwise expected
categories must be recorded on the 300 to work) in the 300 Log’s column
Log: for “Number of Days”
❍❍ death
❍❍ for lengthy absences, entering
❍❍ days away from work
estimated DAFW within seven
❍❍ restricted work or transfer to
calendar days of injury, and then
another job updating if the estimate is not accurate
❍❍ loss of consciousness
❍❍ not counting the day on which the
❍❍ significant injury or illness
injury occurred
❍❍ if a medical professional recommends calendar days of the injury, and
days away, entering the number then updating if the estimate is not
of days recommended even if the accurate
actual DAFW turns out to be fewer ❍❍ not counting the day on which the
❍❍ capping DAFW at 180 days even if injury occurred
the actual DAFW turns out to be ❍❍ recording partial days (except the
greater day of the injury) as a full day
❍❍ if a medical professional recommends
Restricted Work/Job Transfer restriction or transfer, entering the
❏❏ An injury or illness is a “Restricted Work” recommended number of days (even
or “Job Transfer” case if: if actual time turns out to be less)
❍❍ the employee is limited in ❍❍ clarifying vague medical
performing one or more “routine recommendations (e.g., “light duty”)
functions” (i.e., a work activity “the ❍❍ choosing the most authoritative of
employee regularly performs at least competing medical opinions
once per week”) ❍❍ capping Restricted/Transferred days
❍❍ the employee is restricted from at 180 days (even if actual time is
working one or more full days (not greater)
counting the day of the injury); or
❍❍ a medical professional recommends
Loss of Consciousness
restricting one or more routine ❏❏ Record every work-related injury or
functions for one or more full days illness resulting in unconsciousness:
❍❍ it does not matter for how long the
of work (even if the employee does
not follow the recommendation) worker was unconscious
❍❍ feeling “woozy” is not recordable as
❏❏ Exception: Employers are not required to loss of consciousness
record “minor musculoskeletal discomfort” ❍❍ by entering a ✓ in the 300 Log’s
as Restricted Work if a medical column for “Loss of Consciousness”
professional determines that employee is
able to perform all routine functions, but
recommends a work restriction just to
prevent a more serious condition SECTION V: SPECIAL RECORDING
CRITERIA
❏❏ Record injuries or illnesses resulting in
Restricted Work or Job Transfer by:
❍❍ entering a ✓ in the 300 Log’s column
Categories of Special Recording Criteria -
for “Job Transfer or Restriction” 29 CFR §§ 1904.8 - 1904.12
❏❏ Certain other injuries and illnesses not
❍❍ entering total calendar days of
otherwise covered by the five categories
work missed (including weekends,
of General Recording Criteria must also
holidays, and other days the
be recorded, including:
employee is not otherwise expected
❍❍ significant injury or illness
to work) in the 300 Log’s column
diagnosed by a licensed health care
“on job transfer or restriction days”
professional
❍❍ for lengthy restrictions/transfers,
❍❍ medical treatment beyond first aid
entering estimated time in the
❍❍ needlestick or cut from a
300 Log’s column “on job transfer
contaminated sharp object
or restriction days” within seven
❍❍ medical removal (i.e., requiring days ❏❏ Treatment is first aid only if the treatment
away from work or job transfer) appears on this list:
pursuant to special standards (e.g., ❍❍ non-prescription medication at
lead, cadmium, benzene) non-prescription strength
❍❍ occupational hearing loss cases ❍❍ cleaning, flushing, soaking surface
❍❍ tuberculosis infection or exposure wounds
❍❍ wound coverings (bandaging or

Significant Injury or Illness Diagnosed putting on a band-aid)


❍❍ removing splinters or foreign
by a Physician
❏❏ Record significant work-related injuries materials by irrigation, tweezers,
and illnesses diagnosed by licensed swabs
❍❍ removing foreign bodies from eyes
medical professionals for which neither
medical treatment nor work restrictions with swabs, irrigation
❍❍ tetanus shots
are recommended at the time of diagnosis
❍❍ non-rigid supports (e.g., elastic
❏❏ The same is true if medical treatment or bandages or wraps)
work restrictions are deferred. Examples ❍❍ temporary immobilization (e.g., a
of such injury or illness include: splint or sling)
❍❍ cracked bones;
❍❍ drilling finger/toe nails to relieve
❍❍ punctured ear drums;
pressure or drain blisters
❍❍ cancer; or
❍❍ eye patches
❍❍ chronic irreversible disease
❍❍ finger guards
❏❏ Record these injuries and illnesses at ❍❍ massages (not including physical
the initial diagnosis even if medical therapy or chiropractic treatment)
treatment or work restrictions are not ❍❍ fluids for heat stress relief
recommended (or are deferred) ❍❍ hot or cold therapy

❏❏ Record these injuries and illnesses by ❏❏ Record any injury or illness requiring
entering a ✓ in the 300 Log’s column for any form of medical treatment not on
“Other recordable cases” that list by entering a ✓ in the 300
Log’s columns “remained at work” and
Medical Treatment Beyond First Aid “other recordable cases”
❏❏ Injuries or illnesses requiring medical
treatment beyond first aid must be
recorded on the OSHA 300 Log SECTION VI: MISCELLANEOUS
❏❏ “Medical treatment” is the management RECORDING PROCEDURES
and care of a patient to combat disease
or disorder Recording Procedures
❏❏ Medical treatment does not include: ❏❏ Record each work-related injury or
❍❍ first aid; illness in only one outcome column of
❍❍ visits to medical provider exclusively the 300 Log
for observation or counseling; or ❏❏ Select the outcome column reflecting
❍❍ diagnostic procedures, such as x-rays, the most serious outcome (columns
blood tests, and administering on the 300 Log descend in order of
prescription medication for diagnosis seriousness from left to right)
❏❏ Corrections to errors or updates due to ❍❍ records (or does not record) based on
an outcome increasing in severity must the best documented, best reasoned,
be made by lining out (not erasing) the and most persuasive recommendation
previous entry ❏❏ Once medical treatment beyond first
aid is provided for an injury or illnesses
Multiple Establishments (even if a subsequent medical professional
❏❏ Maintain a separate 300 Log for each concludes it was unnecessary), the case is
separate establishment expected to recordable
operate for one year or longer
❏❏ Establishments include:
❍❍ single physical locations where SECTION VII: UPDATING AND VERIFYING
business is conducted; or RECORDS
❍❍ for industries with employees
working at multiple locations (e.g., Verify, Summarize, Certify, Post, and
construction, utility, transportation, Maintain
etc.), the main/ branch office and ❏❏ By February 1st of each calendar year,
the terminal or station from where employers must:
activities are supervised or based ❍❍ review the 300 Log from the

❏❏ Maintain a separate 300 Log for previous calendar year for accuracy
individual divisions or geographical (and update or correct, if necessary)
❍❍ summarize the data from the 300
regions
Log on the 300-A Summary Form
❏❏ If an employee is injured at an ❍❍ certify the 300-A Summary Form.
establishment of the employer where ❍❍ have the certification done only by a
he or she does not normally work, “Company Executive,” who can be
record the case on the 300 Log for the any of the following:
establishment where the injury occurred, » owner of sole proprietorship
not where the employee normally works » partner of partnership
❏❏ For employees injured at a location other » officer of corporation
than one of the employer’s establishments, » highest-ranking official at jobsite
record the case on the 300 Log where » supervisor of highest-ranking
the employee normally works official
❍❍ post the 300-A Summary Form for
❏❏ Link employees who telecommute to
one of the employer’s establishments three months (from February 1 to
April 30)

Competing Medical Opinions


❏❏ When contemporaneous and conflicting Updating and Maintaining OSHA Forms
recommendations by two or more health ❏❏ Keep all injury and illness recordkeeping
care professionals are obtained (by the forms for five years
employee, the employer, or both), the ❏❏ Employers are permitted to maintain past
employer: years’ records at a central location, rather
❍❍ may determine which than at each establishment, provided that:
recommendation is the most ❍❍ information regarding a recordable
authoritative injury can be transmitted from the
establishment to the central location
within seven calendar days; and they do not create a substantial probability
❍❍ records can be produced to of death or serious physical harm
government representatives, ❏❏ They are, however, often classified as
employees, former employees, and Repeat or Willful, which carry maximum
employee representatives within penalties of $70,000 per violation
required timeframes (see below)
❏❏ Employers must continue to update 300
Logs for five years if new information SECTION IX: RECORDING ACTION PLAN
becomes available (e.g., outcomes
change or new facts are learned, which Implement Comprehensive
lead to different recording conclusions) Recorkeeping Plan
❏❏ Ensure recordkeeping policies are
❏❏ Employers need not update 300-A current, accurate, compliant, and
Form or 301 Reports implemented
❏❏ Do not submit recordkeeping forms ❏❏ Train recordkeeping staff on OSHA
to OSHA or the Bureau of Labor requirements and internal policies
Statistics unless specifically requested
❏❏ Develop a policy requiring employees
❏❏ Upon request by OSHA during a to report to management all workplace
workplace inspection, recordkeeping injuries and illnesses, and train all
forms must be produced within four employees about the policy
business hours of receipt of the request
❏❏ Avoid policies that discourage reporting/
recording of injuries (e.g., tying bonus
Employee Participation and Access to payments to recordable rates)
Records
❏❏ Establish a procedure for employees to ❏❏ Train your recordkeeping staff on all
report injuries relevant OSHA requirements and
internal recordkeeping procedures. They
❏❏ Inform employees how and to whom to
should be familiar with the following:
report injuries
❍❍ recordkeeping regulations:
❏❏ Provide access to 300 Logs and 301 www.osha.gov/pls/oshaweb/
Reports: owastand.display_standard_
❍❍ to employees, former employees, group?p_toc_level=1&p_part_
and employee representatives (e.g., number=1904
union representatives) ❍❍ handbook on recordkeeping: www.
❍❍ by the end of the next business day osha.gov/recordkeeping/handbook/
❍❍ at no charge for first-time copies index.html
❍❍ recordkeeping forms: www.osha.
gov/recordkeeping/handbook/index.
SECTION VIII: PENALTIES html
❍❍ interpretation letters: www.
❏❏ OSHA citations can be classified in one of osha.gov/recordkeeping/
five ways: Other- than-Serious, Serious, RKinterpretations.html
Repeat, Willful, or Failure to Abate
❏❏ In general, recordkeeping violations are Conduct Periodic Recordkeeping Audits
not classified as Serious citations, because ❏❏ Conduct periodic internal or third-party
recordkeeping audits that include cross-
checking medical records (e.g., first-aid
logs, workers’ compensation reports,
sick-leave requests, accident reports,
medical records, etc.) against OSHA
injury and illness recordkeeping forms
❏❏ When possible, audits should be
conducted at the direction of in-house
or outside legal counsel to protect
findings under the attorney-client
privilege
❏❏ Review prior safety and health audits
and recommendations, and ensure
that all recommendations regarding
recordkeeping are addressed

Prepared May 2012


This guide reflects the law as of the date of publication, and relates to the regulations promulgated by federal OSHA (the law under
approved OSH programs in various states may differ). You should consult with an attorney before relying on any information contained
herein, as the law may have changed, and outcomes may vary depending on individual circumstances.
© 2014 Epstein Becker & Green, P.C. www.ebglaw.com

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