Jonathan Duhamel

Canadian poker player (born 1987)

Jonathan Duhamel

Duhamel at the final table of the 2010 World Series of Poker Main Event

Residence| Boucherville, Quebec, Canada
Born|  (1987-08-24) August 24, 1987 (age 37)
World Series of Poker
Bracelet(s)| 3
Final table(s)| 8
Money finish(es)| 26
Highest WSOP
Main Event finish| Winner, 2010
World Poker Tour
Title(s)| None
Final table(s)| None
Money finish(es)| 3
European Poker Tour
Title(s)| None
Final table(s)| None
Money finish(es)| 2
Information last updated on 30 June 2015.

Jonathan Duhamel (born August 24, 1987) is a Canadian poker professional from Boucherville, Quebec, best known as the winner of the Main Event at the 2010 World Series of Poker (WSOP). He has won three WSOP bracelets in his career.

## Poker career

[edit]

Jonathan Duhamel started playing poker with his high school friends during the Moneymaker boom. He later attended the Université du Québec in Montreal, studying business administration and finance. However, he did not graduate, preferring to focus on his professional poker career.[1]

Duhamel defeated fellow poker professional John Racener heads-up to secure the 2010 Main Event title, earning $8,944,310 and becoming the first Canadian player to capture the Main Event bracelet.[2][3][4]

A fan of the Montreal Canadiens, Duhamel elected to donate $100,000 of his winnings to the Montreal Canadiens Children's Foundation, which is the largest individual donation ever made to the organization, after his win.[5]

In January 2011, Duhamel won the High Roller Event at the European Poker Tour (EPT) Deauville for €200,000 ($272,209).[6] Later that year, he cashed twice at the 2011 World Series of Poker for over $40,000 in earnings.[7]

Between January 2011 and April 2015, Duhamel was a member of Team PokerStars Pro.

In January 2012, Duhamel made four final tables at the PokerStars Caribbean Poker Adventure.[8] He finished fourth in the Super High Roller Event after his elimination by the winner of the event, Viktor Blom. Duhamel won $313,600 for his performance.[9] Duhamel made another final table in the turbo event, finishing fifth. Then, he finished first in a side event and won $239,830. Finally, Duhamel finished second in the High Roller Event and won $634,550.[10]

On March 23, 2013, Duhamel finished in third place to win $125,000 at Premier League Poker VI in London.[11]

In June 2015, Duhamel defeated Bill Klein heads-up to win the $111,111 buy-in WSOP High Roller for One Drop for $3,989,985 and his second WSOP bracelet. In October 2015, he won the $25,600 No Limit Hold'em High Roller at the World Series of Poker Europe for $628,815 and his third WSOP bracelet.[12]

As of March 2021, Duhamel's live tournament winnings exceed $18,000,000, nearly half of which comes from his $8.9 million first place prize at the 2010 World Series of Poker Main Event.[12]

As of November 2021, Duhamel no longer plays professionally, although he continues to play poker occasionally on a recreational level.[13]

### World Series of Poker bracelets

[edit]

Year  | Tournament  | Prize (US$)

|
|

2010 | $10,000 No Limit Hold'em World Championship  | $8,944,310
2015 | $111,111 High Roller for One Drop  | $3,989,985
2015E | €25,600 High Roller No-Limit Hold’em  | €554,395

An "E" following a year denotes bracelet(s) won at the World Series of Poker Europe

## Robbery

[edit]

Duhamel was badly beaten in a home invasion robbery in December 2011. Duhamel's Main Event bracelet, a Rolex watch, and $150,000 in cash were stolen. Anthony Bourque and John Stephen Clark Lemay, who carried out the robbery and Andres Valderrama, the getaway driver, were arrested.[14] Police have since recovered approximately half of the cash stolen.[15]

## Income tax case

[edit]

Unlike in the United States, gambling winnings are generally not considered taxable income in Canada. However, the Canada Revenue Agency has taken the position that poker earnings can be taxable if they constitute income derived from the conduct of business, which from the CRA's point of view has included playing the game on a professional basis. Based on this position, the CRA re-assessed Duhamel's income tax returns from 2010, 2011 and 2012 and demanded Duhamel remit millions of dollars in what it claimed to be unpaid taxes. Duhamel objected, leading to litigation in the Tax Court of Canada over whether his poker winnings were taxable income. The case was delayed by the COVID-19 pandemic, but eventually adjudicated in June 2022. [16]

As Duhamel (via a corporation he owned and controlled) had already declared and paid taxes on income derived from sources such as his sponsorship agreement with PokerStars, the only issue before the court was whether Duhamel's net earnings from the WSOP Main Event and subsequent events, which he considered to be non-taxable gambling winnings, legally constituted business income for 2010, 2011 and 2012. The CRA's reassessment of the taxpayer's 2010, 2011 and 2012 taxation years included the taxpayer's net winnings from the poker tournaments in which he participated during these taxation years, on the basis that the taxpayer was carrying on a business through his poker gambling activities.

The court upheld Duhamel's appeal, finding that on a balance of probabilities the taxpayer's poker gambling activities were not carried on in a sufficiently commercial manner to constitute a source of income from a business for the purposes of the Income Tax Act, and ordered the CRA to exclude net gains from these activities in determining Duhamel's income.

## References

[edit]

1. ^ "College dropout wins poker world champion". The Sydney Morning Herald. November 9, 2010. Retrieved March 24, 2024.
2. ^ Levinson, Mason; Matuszewski, Erik (November 9, 2010). "Canada's Duhamel Wins World Series of Poker, $8.9 Million Prize". Bloomberg.com. Retrieved August 9, 2017.
3. ^ Garcia, Oskar (November 9, 2010). "23-year-old is first Canadian to win WS of Poker". San Diego Union-Tribune. Associated Press. Retrieved March 24, 2024.
4. ^ Peters, Donnie (November 9, 2010). "2010 World Series of Poker: Jonathan Duhamel Wins 2010 WSOP Main Event!". PokerNews.com. Retrieved November 9, 2010.
5. ^ Cypra, Dan (November 10, 2010). "Jonathan Duhamel Speaks Out on WSOP Main Event Win". Poker News Daily. Retrieved March 24, 2024.
6. ^ "European Poker Tour - EPT Deauville, No Limit Hold'em - High Roller". The Hendon Mob. Retrieved March 24, 2024.
7. ^ "WSOP 2011 Money List". The Hendon Mob. Retrieved December 4, 2023.
8. ^ Wise, Gary (February 9, 2012). "Duhamel: A champ for the ages". ESPN.com. Retrieved March 24, 2024.
9. ^ Ramsey, Eric (January 7, 2012). "2012 PokerStars Caribbean Adventure Super High Roller Day 3: Viktor Blom Hoists His First Trophy". PokerNews.com. Retrieved August 9, 2017.
10. ^ Peters, Don (January 14, 2012). "High Roller - 2012 PokerStars Caribbean Adventure". PokerNews.com. Retrieved March 24, 2024.
11. ^ Collson, Brett (March 24, 2013). "Dan Shak Wins PartyPoker Premier League VI for $450,000; Sam Trickett Finishes 2nd". PokerNews.com. Retrieved March 24, 2024.
12. ^ a b "Jonathan Duhamel's profile on The Hendon Mob". The Hendon Mob Poker Database. Retrieved August 9, 2017.
13. ^ Brousseau-Pouliot, Vincent (November 2, 2021). "Jonathan Duhamel dit avoir arrêté de jouer au poker " avant de tout perdre "". La Presse.
14. ^ Blatchford, Andy (December 30, 2011). "Poker champ describes home invasion, beating: I thought it was a delivery man". The Canadian Press. winnipegfreepress.com. Retrieved December 31, 2011.
15. ^ "Police recover half of poker champ's stolen money". CTV News. February 1, 2012. Archived from the original on May 27, 2023.
16. ^ "Tax Court of Canada 2018-1782(IT)G Duhamel c La Reine (in French)". CanLII.com. June 22, 2022. Retrieved March 24, 2024.

## External links

[edit]

* Card Player profile
* Global Poker Index profile
* Hendon Mob profile
* PokerNews profile
* WPT profile
* WSOP profile

* v
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World Series of Poker – Main Event champions

* 1970: Moss
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* 1972: Preston
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* 1974: Moss
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* 2010: Duhamel
* 2011: Heinz
* 2012: Merson
* 2013: Riess
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* 2017: Blumstein
* 2018: Cynn
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* 2025: Mizrachi

* v
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2010s WSOP bracelet winners

Note: number in brackets represents the number of bracelets earned in that year

2010/
2010 E|

* Daniel Alaei
* Harold Angle
* Richard Ashby
* David "Bakes" Baker
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* John Barch
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* Aadam Daya
* James Dempsey
* Jason DeWitt
* Jonathan Duhamel
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* Vanessa Hellebuyck
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* Matt Keikoan
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* Gavin Smith
* Brendan Taylor
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* Joshua Tieman
* Luis Velador
* Marcel Vonk
* David Warga
* Simon Watt
* Ryan Welch

2011/
2011 E|

* Owais Ahmed
* André Akkari
* Hasan Anter
* Andrew Badecker
* Francesco Barbaro
* Allen Bari
* Sam Barnhart
* Steve Billirakis
* Nick Binger
* Tyler Bonkowski
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* Leonard Martin
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* Eric Rodawig
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* Jason Somerville
* Fabrice Soulier
* Sam Stein
* Aaron Steury
* Antonin Teisseire
* Arkadiy Tsinis
* Chris Viox
* Tristan Wade
* Harrison Wilder
* Marsha Wolak
* Darren Woods
* Viacheslav Zhukov

2012/
2012 E|

* Timothy Adams
* Jonathan Aguiar
* David Arsht
* David "Bakes" Baker
* David "ODB" Baker
* Ronnie Bardah
* Andy Bloch
* Joe Cassidy
* Aubin Cazals
* Simon Charette
* Francisco Da Costa Santos
* Yen Dang
* Antonio Esfandiari (2)
* Ryan Eriquezzo
* Leif Force
* Andy Frankenberger
* Adam Friedman
* Michael Gathy
* Clifford Goldkind
* Brent Hanks
* Roger Hairabedian
* Brian Hastings
* Phil Hellmuth (2)
* Greg Hobson
* Kenny Hsiung
* Jan-Peter Jachtmann
* Will Jaffe
* Nick Jivkov
* Tomas Junek
* Naoya Kihara
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* Steven Loube
* Henry Lu
* Imed Ben Mahmoud
* Matt Matros
* Brian Meinders
* Craig McCorkell
* Greg Merson (2)
* Michael Mizrachi
* John Monnette
* Dominik Nitsche
* Dung Nguyen
* Randy Ohel
* Greg Ostrander
* Rocco Palumbo
* Carter Phillips
* Giovanni Rasodoni
* Ylon Schwartz
* Allyn Jaffrey Shulman
* Ashkan Razavi
* Chiab Saechao
* Brandon Schaefer
* Benjamin Scholl
* Nick Schulman
* Austin Scott
* Vanessa Selbst
* Max Steinberg
* Herbert Tapscott
* Chris Tryba
* Vincent Van Der Fluit
* Peter Vilandos
* Joey Weissman
* Neil Willerson
* Larry Wright
* Cory Zeidman
* Viacheslav Zhukov

2013/
2013 AP/
2013 E|

* Daniel Alaei
* Matthew Ashton
* Jeremy Ausmus
* John Beauprez
* Levi Berger
* Kristen Bicknell
* Barny Boatman
* Bryan Campanello
* Dana Castaneda
* Benny Chen
* David Chiu
* James Collopy
* Chris Dombrowski
* Jason Duval
* Eli Elezra
* Martin Finger
* Danny Fuhs
* Michael Gathy
* Jackie Glazier
* Anthony Gregg
* Mike Gorodinsky
* Jarred Graham
* Steve Gross
* Isaac Hagerling
* Jared Hamby
* Roger Hairabedian
* Corey Harrison
* Loni Harwood
* Jonathan Hilton
* Chad Holloway
* Dan Idema
* Phil Ivey
* Henrik Johansson
* Marco Johnson
* Cliff Josephy
* Davidi Kitai
* Aaron Lim
* Kenneth Lind
* Erick Lindgren
* Jeff Madsen
* Michael Malm
* Jesse Martin
* Adrián Mateos
* Mike Matusow
* Calen McNeil
* Simeon Naydenov
* Daniel Negreanu (2)
* Justin Oliver
* Taylor Paur
* Matt Perrins
* Bryan Piccioli
* Josh Pollock
* Athanasios Polychronopoulos
* Trevor Pope
* Sandeep Pulusani
* Mark Radoja
* Ryan Riess
* Lev Rofman
* Tom Schneider (2)
* Noah Schwartz
* Brett Shaffer
* Vladimir Shchemelev
* Darko Stojanovic
* Steve Sung
* Charles Sylvestre
* Norbert Szecsi
* Jonathan Taylor
* Nikolaus Teichert
* Ben Volpe
* Matt Waxman
* Brent Wheeler
* Brandon Wong
* Brian Yoon

2014/
2014 AP|

* Calvin Anderson
* Alex Antonios
* Alex Bilokur
* Alex Bolotin
* Justin Bonomo
* Dutch Boyd
* Luke Brabin
* Eric Buchman
* Todd Bui
* Joe Cada
* Scott Calcagno
* Kyle Cartwright
* Dan Colman
* George Danzer (3)
* Scott Davies
* Sean Dempsey
* Jonathan Dimmig
* Michael Drummond
* Igor Dubinskyy
* Kevin Eyster
* Ted Forrest
* Ted Gillis
* Will Givens
* Matt Grapenthien
* Tommy Hang
* Dan Heimiller
* John Hennigan
* Sam Higgs
* Phil Hui
* Phil Ivey
* Martin Jacobson
* Salman Jaddi
* Jared Jaffee
* John Kabbaj
* Mike Kachan
* Dan Kelly
* Bryn Kenney
* Kory Kilpatrick
* Davidi Kitai
* Gregory Kolo
* Nick Kost
* Florian Langmann
* Tuan Le
* Mike Leah
* Jeff Lisandro
* Jay Loo
* Jesse McEuen
* Pierre Milan
* David Miscikowski
* Robert Mizrachi
* Jordan Morgan
* Asi Moshe
* Dominik Nitsche (2)
* David Olson
* Brock Parker
* Brandon Paster
* Tyler Patterson
* Hugo Pingray
* Doug Polk
* Andrew Rennhack
* Roland Reparejo
* Vanessa Selbst
* Brandon Shack-Harris
* Brett Shaffer
* Jeff Smith
* Davide Suriano
* Paul Volpe
* Christopher Wallace
* Pat Walsh
* Steven Wolansky
* Brian Yoon
* Rory Young
* Haixia Zhang

2015/
2015 E|

* Daniel Alaei
* Jon Andlovec
* Adrian Apmann
* Makarios Avramidis
* Travis Baker
* Andrew Barber
* Brandon Barnette
* Connor Berkowitz
* Andre Boyer
* Adrian Buckley
* Shaun Deeb
* Upeshka De Silva
* Quinn Do
* Jonathan Duhamel (2)
* Jack Duong
* Eli Elezra
* Matthew Elsby
* Dietrich Fast
* Vasili Firsau
* Carol Fuchs
* John Gale
* Phil Galfond
* Cord Garcia
* Arash Ghaneian
* Benny Glaser
* Mike Gorodinsky
* Sam Greenwood
* Richard Gryko
* Loni Harwood
* Brian Hastings (2)
* Ryan Hefter
* Phil Hellmuth
* Paul Hoefer
* Barry Hutter
* Dan Idema
* Young Ji
* William Kakon
* Byron Kaverman
* Alex Komaromi
* Tuan Le
* Keith Lehr
* Justin Liberto
* Alex Lindop
* Ivan Luca
* Kevin MacPhee (2)
* Jeff Madsen
* Konstantin Maslak
* Joe McKeehen
* Jason Mercier
* Paul Michaelis
* Robert Mizrachi
* Takahiro Nakai
* Thiago Nishijima
* Matt O'Donnell
* Max Pescatori (2)
* Alexander Petersen
* Nick Petrangelo
* Christian Pham
* Idan Raviv
* John Reading
* Gerald Ringe
* Jacquelyn Scott
* Perry Shiao
* Anthony Spinella
* Jeff Tomlinson
* Aaron Wallace
* Michael Wang
* Brandon Wittmeyer
* Corrie Wunstel
* Ben Yu
* Benjamin Zamani
* Anthony Zinno

2016|

* Hani Awad
* Lawrence Berg
* Chase Bianchi
* Kristen Bicknell
* Kyle Bowker
* Mike Cordell
* Johnnie Craig
* Ryan D'Angelo
* George Danzer
* Shaun Deeb
* Ray Dehkharghani
* Jason DeWitt
* Yue Du
* Tony Dunst
* Peter Eichhardt
* Said El-Yousfi
* Ryan Fee
* Michael Gagliano
* Cesar Garcia
* Jean Gaspard
* Michael Gathy
* Benny Glaser (2)
* John Hennigan
* Fedor Holz
* Ian Johns (2)
* Marco Johnson
* Kyle Julius
* Ben Keeline
* Courtney Kennedy
* Loren Klein
* Martin Kozlov
* Jens Kyllönen
* Ryan Laplante
* Allan Le
* Danny Le
* Hung Le
* Rafael Lebron
* Calvin Lee
* Andrew Lichtenberger
* Clayton Maguire
* Ankush Mandavia
* Adrián Mateos
* Phillip McAllister
* Jason Mercier (2)
* Robert Mizrachi
* James Moore
* Qui Nguyen
* David Nowakowski
* Viatcheslav Ortynskiy
* Alan Percal
* David Peters
* Doug Polk
* Rep Porter
* David Prociak
* Brian Rast
* Christopher Sand
* Brandon Shack-Harris
* Sam Soverel
* Corey Thompson
* Mitchell Towner
* Michael Tureniec
* Safiya Umerova
* Christopher Vitch
* Paul Volpe
* Steven Wolansky
* Jiaqi Xu
* Andrey Zaichenko
* Alexander Ziskin

2017/
2017 E|

* David Bach (2)
* Scott Blumstein
* Liv Boeree
* Ernest Bohn
* Chris Bolek
* Christopher Brammer
* Brian Brubaker
* Shane Buchwald
* James Calderaro
* Luis Calvo
* Thomas Cannuli
* Mohsin Charania
* Upeshka De Silva
* Dieter Dechant
* Rulah Divine
* Niall Farrell
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* Tyler Groth
* Albert Hoekendijk
* Bryan Hollis
* Nipun Java (2)
* Martin Kabrhel
* Nadar Kakhmazov
* Frank Kassela
* Andreas Klatt
* Loren Klein
* Chris Klodnicki
* Tom Koral
* Norberto Korn
* Igor Kurganov
* Jens Lakemeier
* Sebastian Langrock
* Tommy Le
* Frank Maggio
* Pablo Mariz
* Anthony Marquez
* Jesse Martin
* Adrián Mateos
* Heidi May
* Ben Maya
* Joe McKeehen
* Theodore McQuilkin
* Joseph Mitchell
* John Monnette
* James Moore
* Chris Moorman
* Adrian Moreno
* Abe Mosseri
* Dominik Nitsche
* James Obst
* Rifat Palevic
* Alexandru Papazian
* David Pham
* Doug Polk
* Thomas Pomponio
* John Racener
* Gaurav Raina
* Thomas Reynolds
* Marti Roca de Torres
* Joseph Di Rosa Rojas
* Artur Rudziankov
* Matthew Schreiber
* Vladimir Shchemelev
* Oleksandr Shcherbak
* Max Silver
* David Singer
* Elior Sion
* Smith Sirisakorn
* Matous Skorepa
* Tyler Smith
* Aditya Sushant
* Christopher Vitch
* Ron Ware
* Mike Wattel
* Bryce Yockey
* Brian Yoon
* Ben Yu
* Sean Yu
* Dmitry Yurasov
* Benjamin Zamani
* Lukas Zaskodny
* Shai Zurr

2018/
2018 E|

* Michael Addamo (2)
* Steve Albini
* Yaser Al-Keliddar
* Calvin Anderson
* Tim Andrew
* Eric Baldwin
* Ryan Bambrick
* Johannes Becker
* Jean-Robert Bellande
* Yaniv Birman
* Scott Bohlman
* Justin Bonomo (2)
* Farhintaj Bonyadi
* David Brookshire
* Joe Cada (2)
* Joey Couden
* John Cynn
* Matthew Davis
* Jessica Dawley
* Shaun Deeb (2)
* Ognyan Dimov
* Benjamin Dobson
* Roberly Felicio
* Elio Fox
* Adam Friedman
* Phil Galfond
* Mykhailo Gutyi
* Galen Hall
* Jeremy Harkin
* Brian Hastings
* Phil Hellmuth
* John Hennigan
* Jordan Hufty
* Anderson Ireland
* Martin Kabrhel
* Ronald Keijzer
* Arne Kern
* Loren Klein
* Chance Kornuth
* Jay Kwon
* Preston Lee
* Ryan Leng
* Philip Long
* Nikita Luther
* Timur Margolin (2)
* Julien Martini
* Dan Matsuzuki
* Matthew Mendez
* Michael Mizrachi
* Benjamin Moon
* Asi Moshe
* Robert Nehorayan
* Tommy Nguyen
* Daniel Ospina
* Giuseppe Pantaleo
* Robert Peacock
* Jeremy Perrin
* Nick Petrangelo
* Jordan Polk
* Mario Prats
* Brian Rast
* William Reymond
* Tamir Segal
* Nicholas Seiken
* Scott Seiver
* Warren Sheaves
* Jack Sinclair
* Filippos Stavrakis
* Norbert Szecsi
* Mike Takayama
* Longsheng Tan
* Denis Timofeev
* Ryan Tosoc
* Hanh Tran (2)
* Anson Tsang
* Craig Varnell
* Diogo Veiga
* Paul Volpe
* Guoliang Wei
* Jeremy Wien
* Gal Yifrach
* Ben Yu
* Andrey Zhigalov
* Yueqi Zhu

2019/
2019 E|

* Brandon Adams
* Anuj Agarwal
* Rick Alvarado
* James Anderson
* Brett Apter
* David "ODB" Baker
* Nicholas Baris
* Isaac Baron
* Jim Bechtel
* Michael Blake
* Renat Bohdanov
* Ismael Bojang
* Rami Boukai
* Yuval Bronshtein
* Shawn Buchanan
* Kahle Burns (2)
* Robert Campbell (2)
* Thomas Cazayous
* James Chen
* Joseph Cheong
* Stephen Chidwick
* Scott Clements
* Stephanie Dao
* Daniel Dayan
* Upeshka De Silva
* Ivan Deyra
* Andrew Donabedian
* Dash Dudley (2)
* Yuri Dzivielevski
* Eli Elezra
* Ari Engel
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* Alex Epstein
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* Besim Hot
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* Alexandros Kolonias
* Roman Korenev
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* Jonas Lauck
* Chin Wei Lim
* Dan Lupo
* Howard Mash
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* Greg Mueller
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