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Directory Results for Announcement 2002-91 - Guidance Regarding Mixed Use Output Facilities. This announcement provides advance notice regarding guidance to issuers of tax-exempt bonds by describing rules the Service and the Treasury Department expect to issue to Announcement 2002-96 - Termination of Appeals Settlement Initiative for Corporate Owned Life Insurance (COLI) Cases. The Service announces that the Appeals settlement initiative with respect to broad-based leveraged corporate owned life