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Answering ‘Yes’ or ‘No’ here jumps over the step-by-step detailed analysis that is required when evaluating a potential VIE. You still have to perform the analysis, so making either of those selections means you have already performed and documented the necessary analysis. We strongly recommend that anyone who has not performed the analysis at least several times previously click ‘Analyze’. Not only is each necessary step addresses (so you won’t inadvertently leave something out), but there is helpful advice and examples for each step.

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