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16. Business Associate Agreement We agree to be bound by the terms of the Business Associate Agreement that is posted on our website to the extent that: (a) you are a client that is a “covered entity” and/or “business associate” under the administrative simplification provision of the Health Insurance Portability and Accountability Act of 1996 and its implementing regulations, including its “Privacy Rule,” “Security Rule,” and “Breach Notification Rule,” as amended (collectively, “HIPAA”); and (b) we are acting as your “business associate” under HIPAA. Thank you. LIPPES MATHIAS LLP