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CHANGES TO THE SMOKING POLICY As discussed in section 4 of this guidance document, most changes to a condominium or cooperatives existing written smoking policy, or the adoption of a new smoking policy where there was no previously disclosed written smoking policy, are changes in fact or circumstances that are sufficiently material to necessitate an amendment to an offering plan in which the updated or new smoking policy is disclosed

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Notably, traditional cigarettes and FDA-approved cessation devices are excluded from this specific tax expansion

Change can therefore feel necessary and devastating at once