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ERA GROUP INC. 818 Town & Country Blvd., Suite 200 Houston, Texas 77024 December 18, 2012, VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Era Group Inc. Request
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Form 10 era wd is a tax form used by individuals who have received distributions from retirement accounts or pensions.
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Form 10 era wd requires the reporting of the distribution amount, date received, and any taxes withheld.
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