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all gifts made to such a plan under which the individual is the annuitant, other than gifts made thereto by the individual’s spouse or common-law partner,
all gifts made to such a plan under which the individual is the annuitant, other than gifts made thereto by the individual’s spouse or common-law partner,
all gifts made to such a plan under which the individual is the annuitant, other than gifts made thereto by the individual’s spouse or common-law partner,