Cannabis | Marcum LLP | Accountants and Advisors

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src="/wp-content/uploads/2025-TaxPlanningGuide-nav.jpg" />  </a> </div> <div class="card__body"> <div class="card__overview"> <p>Practical insights and detailed strategies for businesses and individuals to maximize tax efficiency in 2025.</p> </div> <div class="mt4"> <a class="button tiny" href="/tax-guide">READ NOW</a> </div> </div> </article> </div> <div class="column"> <h3 class="mega-menu__title">Thoughts of the Week</h3> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/thoughts-of-the-week/the-marcum-retrospective-part-6"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/totw-10182024-600x375.jpg" width="600" height="375" alt="The Marcum Retrospective – Part 6" title="The Marcum Retrospective – Part 6" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>October 18, 2024</span> </div> <h2 class="card__title">The Marcum Retrospective – Part 6</h2> <div class="card__overview"> <p>Thank you for allowing me to show up in your inbox every Friday morning and...</p> </div> </div> </a> </article> <a class="button tiny" href="/thoughts-of-the-week">View All</a> </div> </div> </div> </div> </div> </div>  </div> </div> </li> <li class="mega-drop"><a href="https://www.marcumllp.com/news-press-releases">News</a> <ul> <li><a href="https://www.marcumllp.com/news">As Seen In</a> </li> <li><a href="https://www.marcumllp.com/press-releases">Press Releases</a> </li> </ul> <div class="mega-menu"> <div class="row column">  <div class="mega-menu__row"> <div class="mega-menu__news"> <div class="mega-menu__news-left"> <h3 class="mega-menu__title">As Seen In</h3> <div class="news-grid"> <div class="news-grid__featured"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/sean-saari-money-matters-tv-gift-tax"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Sean-Saari-1-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>September 13, 2024</span> </div> <h2 class="card__title">Advisory Partner Sean Saari joins Marcum Wealth’s Jim Butler to discuss gift tax for Money Matters TV</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> <div class="news-grid__addl"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/louis-biscotti-forbes-deals-and-discounts-as-depriceflation-hits-retailers"> <div class="card__body"> <div class="card__meta"> <span>September 10, 2024</span> </div> <h2 class="card__title">Food & Beverage Leader Louis Biscotti details deals and discounts as depriceflation hits retailers for 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href="https://www.marcumllp.com/press-releases/marcums-latest-manufacturing-survey-reveals-resilience-amidst-challenges-and-highlights-strategic-shifts"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Industrial Products</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/pressrelease-2024-manufacturing-survey-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>October 18, 2024</span> </div> <h2 class="card__title">Marcum’s Latest Manufacturing Survey Reveals Resilience Amidst Challenges and Highlights Strategic Shifts</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> <div class="mt4"> <a class="button tiny" href="/press-releases">View All</a> </div> 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class="page-header__action"> <a class="button stroke" href="/ask-marcum" >Ask Marcum</a> </div> </div> </div> </div> </div> </div>   <div class="breadcrumbs"><div class="row row-site column"><ol itemscope itemtype="https://schema.org/BreadcrumbList"><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="/"><span class="icon-home"></span> <span class="breadcrumbs__label breadcrumbs__label--hidden" itemprop="name">Home</span></a><meta itemprop="position" content="1" /></li><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="/industries"><span class="breadcrumbs__label" itemprop="name">Industries</span></a><meta itemprop="position" content="2" /></li><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="https://www.marcumllp.com/industries/cannabis"><span class="breadcrumbs__label" itemprop="name">Cannabis</span></a><meta itemprop="position" content="3" /></li></ol></div></div>    <section class="section"> <div class="row row-site column"> <div class="page-body"> <div class="page-body__left"> <aside class="sidebar" data-aos="fade-in">   <div class="sidebar__module sidebar__module--post"> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/how-cannabis-rescheduling-is-transforming-the-industry"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-how-cannabis-rescheduling-is-transforming-cannabis-industry-600x375.jpg" width="600" height="375" alt="Changing the Schedule, Changing the Game: How Cannabis Rescheduling is Transforming the Industry" title="Changing the Schedule, Changing the Game: How Cannabis Rescheduling is Transforming the Industry" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>May 30, 2024</span> </div> <h2 class="card__title">Changing the Schedule, Changing the Game: How Cannabis Rescheduling is Transforming the Industry</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div>   </aside> </div> <div class="page-body__right" data-aos="fade-in"> <p class="t5">Marcum was among the first national accounting and advisory firms to establish a practice dedicated to serving the cannabis industry.</p> <p class="t3">Marcum’s Cannabis Services Group provides support, objectivity and experience to operating cannabis businesses and those planning to enter and succeed within this emerging industry. We offer a broad spectrum of accounting, financial, and consulting services that give investors, owners, and ancillary businesses the insight they need to grow and succeed.</p> <p class="t3">Marcum’s Cannabis Services Group is an industry leader recognized by trade and professional organizations as a subject matter expert. Team members hold key committee positions with industry associations and are frequent presenters at cannabis conferences.</p> </div> </div> </section>  <section class="section section--white pt0 pb2"> <div class="row row-site column"> <div class="row"> <div class="medium-11 xlarge-10 xxlarge-9 medium-centered column" data-aos="fade-in" data-aos-delay="200"> <div class="row "> <div class="small-12 medium-12 large-12 column"> <h2 class="center">Contact the National Leader</h2> </div> </div> </div> </div> </div> </section> <section class="section section--white pt4 pb10"> <div class="row row-site column">  <div class="row"> <div class="large-11 xlarge-10 xxlarge-8 large-centered column"> <div class="featured-contact"> <div class="post-bio"> <div class="post-bio__image post-bio__image--square" data-aos="fade-right" data-aos-delay="100"><a href="https://www.marcumllp.com/people/neil-prasad"><img src="https://www.marcumllp.com/wp-content/uploads/Neil-Prasad-220x264.jpg" width="220" height="264" alt="Neil Prasad" title="Neil Prasad" /></a></div> <div class="post-bio__body"> <h3 class="post-bio__title" data-aos="fade-up-xsmall" data-aos-delay="0">Neil Prasad</h3> <span class="post-bio__subtitle" data-aos="fade-up-xsmall" data-aos-delay="100">National Cannabis Industry Leader</span> <div class="post-bio__links" data-aos="fade-up-xsmall" data-aos-delay="200"> <ul> <li><a href="https://www.marcumllp.com/wp-content/uploads/Neil_Prasad.vcf" download="https://www.marcumllp.com/wp-content/uploads/Neil_Prasad.vcf"><span class="icon-contact-card"></span> Download vCard</a></li> <li><a href="/cdn-cgi/l/email-protection#1c72797570326c6e7d6f7d78337d6833717d6e7f697170706c327f7371236f697e76797f68214d69796f687573723c313c517d6e7f69713c50504c3c4b797e6f756879" target="_blank"><span class="icon-mail"></span> Email Neil</a></li> <li><a href="https://www.linkedin.com/in/nprasad" target="_blank"><span class="icon-linkedin"></span> Connect on LinkedIn</a></li> </ul> </div> <div class="post-bio__actions" data-aos="fade-up-xsmall" data-aos-delay="300"><a class="button tiny" href="https://www.marcumllp.com/people/neil-prasad">View Profile</a></div> </div> </div> </div> </div> </div>  </div> </section>  <section class="section section--white"> <div class="banner-card banner-card--right"> <div class="banner-card__inner"> <div class="banner-card__bg" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/page-banner-card-ask-marcum.jpg')"> </div> <div class="banner-card__container"> <div class="row row-site column"> <div class="banner-card__body body-bullets"> <h3 class="h1">Why Choose Marcum?</h3> <p class="t3">Marcum is one of the largest independent accounting and advisory firms in the country, ranked among the top 15 nationally. Since 1951, Marcum has provided accounting and advisory services to thousands of companies in a diverse array of industries, which rely on our nuanced understanding of their businesses and the relevant regulatory and reporting frameworks in which they operate to help them achieve their objectives.</p> <p class="t3">Marcum’s Cannabis Services professionals are trusted advisors who enable cannabis clients in every segment of the industry – from seed to sale – to manage the highly complex tax and accounting issues that are unique to cannabis.</p> <p><a class="button" href="/ask-marcum">Ask Marcum</a></p> </div> </div> </div> </div> </div> </section>  <section class="section section--off-white pt10 pb10"> <div class="row"> <div class="large-12 column"> <h3 class="h1">Top Tax & Accounting Challenges for Cannabis Operators</h3> <p class="t3">Marcum’s accounting, financial, and consulting services to cannabis industry operators cover the full spectrum of operational and regulatory challenges:</p> </div> <div class="medium-6 column"> <p class="t3"><span class="lead green">Accounting Systems</span> – determination of classifications and allocations, detailed requirements to maximize allowable deductions.</p> <p class="t3"><span class="lead green">Administration of Taxes Other than Income Tax</span> – sales taxes, excise taxes, cultivation taxes, etc.</p> <p class="t3"><span class="lead green">Banking</span> – establishing relationships with financial institutions able to transact business within the cannabis industry.</p> <p class="t3"><span class="lead green">Cash Flow</span> – best practices for handling cash from an accounting and tax perspective, including required IRS reporting.</p> <p class="t3"><span class="lead green">Entity Type</span> – entity choices from a federal and state standpoint.</p> </div> <div class="medium-6 column"> <p class="t3"><span class="lead green">Industry Differences</span> – cultivation, manufacturing, distribution, retail/dispensary, other ancillary businesses.</p> <p class="t3"><span class="lead green">Internal Control Structure</span> – development of proper internal controls while keeping in mind efficiency and company structure.</p> <p class="t3"><span class="lead green">Inventory & Sales</span> – proper accounting policies and procedures.</p> <p class="t3"><span class="lead green">Legal and Operational Structure</span> – choices to maximize flexibility and to comply with federal, state, and local laws, including licensing.</p> <p class="t3"><span class="lead green">Tax Planning for Business Expenses (IRC §280E)</span> – separate businesses, maximizing cost of goods sold.</p> </div> </div> </section>  <section class="section section--white pt10 pb10" > <div class="row row-site column"> <div class="split-panel split-panel--left split-panel--image"> <div class="split-panel__left"> <div class="split-panel__tabs split-panel__content"> <h2 class="h1" data-aos="fade-up-xsmall" data-aos-delay="100">Cannabis Services</h2> <div class="resp-tabs resp-tabs--horizontal" data-aos="fade-up-xsmall" data-aos-delay="200"> <ul class="resp-tabs-list resp-tabs-group" role="tablist"> <li tabindex="0">Operation and Regulation Services</li> <li tabindex="0">Ancillary Business Services</li> </ul> <div class="resp-tabs-container resp-tabs-group"> <div class="body-bullets"> <p class="t3">Marcum’s Cannabis Services Group is established in major markets throughout the country, including numerous states where cannabis has or will become legal for both medical and/or recreational use. Marcum is also licensed to operate in Canada.</p> <p class="t3">Services encompass every aspect of operation and regulation:</p> <ul class="bullets"> <li class="t3">Audit and assurance (both GAAP and IFRS)</li> <li class="t3">Business structure</li> <li class="t3">Capitalization</li> <li class="t3">Cash flows, forecasts and projections</li> <li class="t3">Compliance and internal controls</li> <li class="t3">Forensic and litigation support</li> <li class="t3">Investigative due diligence</li> <li class="t3">Mergers and acquisitions</li> <li class="t3">Specialized consulting</li> <li class="t3">Tax and planning under IRC section 280e</li> </ul> </div> <div class="body-bullets"> <p class="t3">Services extend to all ancillary businesses supporting the cannabis industry, including:</p> <ul class="bullets"> <li class="t3">Accessories</li> <li class="t3">Cultivators and cultivation suppliers</li> <li class="t3">Delivery providers</li> <li class="t3">Distributors</li> <li class="t3">Equipment</li> <li class="t3">Hemp</li> <li class="t3">Insurance</li> <li class="t3">Retailing</li> <li class="t3">Security</li> <li class="t3">Waste management</li> </ul> </div> </div> </div> </div> </div> <div class="split-panel__right"> <div class="split-panel__image" data-aos="fade-left" data-aos-delay="100"> <img src="https://www.marcumllp.com/wp-content/uploads/cannabis-1.jpg" width="646" height="395" alt="" /> </div> </div> </div> </div> </section>  <section class="section section--off-white pt10 pb10"> <div class="row"> <div class="large-12 column"> <h3 class="h1">Issues Unique to the Cannabis Industry</h3> <p class="t3">In addition to the customary business challenges faced by any company in an emerging industry, operators in the cannabis industry must contend with the unprecedented challenge of conflicting legal parameters at the state and federal levels. The issues confronting growers, distributors, retailers/dispensaries and other ancillary services are complex and include:</p> </div> <div class="medium-6 column"> <h3 class="subheader">Anti-money laundering</h3> <p class="t3">In addition to “Knowing Your Customer,” which is required by all financial institutions, any entity doing business in the cannabis space is required to meet certain anti-money laundering criteria including, but not limited to, accounting for cash deposits, having a record of customers, tracking mass shipments to suppliers, and maintaining a record of any red flags which might occur during the business’s normal course of operations.</p> <h3 class="subheader">Capital</h3> <p class="t3">Limited sources of capital are available to operators in the cannabis industry because many financial institutions’ underwriting requirements preclude investing in cannabis.</p> <h3 class="subheader">Cash Flow</h3> <p class="t3">Including restrictions on the deductibility of expenses under IRS section 280E, which can impact cash flow significantly. Items normally standard as cost of goods sold will be subject to IRS scrutiny, such as employee salaries, utilities, marketing & advertising, routine repairs and maintenance, rent, insurance, and payments to contractors.</p> <h3 class="subheader">Taxes</h3> <p class="t3">Under Internal Revenue Code Section 280E, “No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by federal law or the law of any state in which such trade or business is conducted.” Although limited in size, this section has a dramatic impact on the taxability of net income and the ultimate profit generated by any entity operating in the cannabis arena.</p> </div> <div class="medium-6 column"> <h3 class="subheader">Operations</h3> <p class="t3">Every state that permits cannabis operators has ultra-strict guidelines to monitor the operation “from seed to sale” and at each mile marker along the way. Operations require comprehensive systems that allow growers, distributors, retailers, and others to account for all of their revenues and expenses, in addition to the product itself. Even as the cannabis industry accelerates, there remains tremendous uncertainty in the marketplace and changing rules at every level – state, county, and municipal.</p> <h3 class="subheader">Security</h3> <p class="t3">Companies doing business in the cannabis arena are required to have extensive security procedures relating to background checks for all current and future employees, Board members, and other stakeholders; safeguards against theft; and procedures to monitor the production and sale of product. Industry operators must be prepared to develop, implement, and annually document all security measures, including video surveillance, record maintenance, and a host of others. The regulations are complex and continuously changing, with states promulgating new rules on an ongoing basis.</p> <h3 class="subheader">Banking</h3> <p class="t3">Under their federal charters, many financial institutions are unable to accept dollars earned in the cannabis industry, and many of these same banks have begun closing the accounts of long-time customers that have chosen to get involved in this new industry.</p> </div> </div> </section>  <section class="section section--white pt10 pb10"> <div class="card-carousel show-arrows"> <div class="card-carousel__header" data-aos="fade-in"> <div class="row row-site column"> <h3 class="h1" data-aos="fade-right" data-aos-delay="200">Insights & News</h3> <div class="js-carousel-arows card-carousel__arows"> <button class="slick-prev slick-arrow" aria-label="Previous" type="button"><span class="icon-arrow-left-long"></span></button> <button class="slick-next slick-arrow" aria-label="Next" type="button"><span class="icon-arrow-right-long"></span></button> </div> </div> </div> <div class="card-carousel__slider" data-aos="fade-in" data-aos-delay="200"> <div class="js-card-carousel">  <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/drew-richards-hartford-business-journal-accelerated-manda-activity-in-connecticuts-cannabis-market"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Drew-Richards-1-600x375.jpg" width="600" height="375" alt="New England Cannabis Industry Leader Drew Richards talks accelerated M&A activity in Connecticut’s cannabis market for Hartford Business Journal" title="New England Cannabis Industry Leader Drew Richards talks accelerated M&A activity in Connecticut’s cannabis market for Hartford Business Journal" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>September 2, 2024</span> </div> <h2 class="card__title">New England Cannabis Industry Leader Drew Richards talks accelerated M&A activity in Connecticut’s cannabis market for Hartford Business Journal</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/how-cannabis-rescheduling-is-transforming-the-industry"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-how-cannabis-rescheduling-is-transforming-cannabis-industry-600x375.jpg" width="600" height="375" alt="Changing the Schedule, Changing the Game: How Cannabis Rescheduling is Transforming the Industry" title="Changing the Schedule, Changing the Game: How Cannabis Rescheduling is Transforming the Industry" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>May 30, 2024</span> </div> <h2 class="card__title">Changing the Schedule, Changing the Game: How Cannabis Rescheduling is Transforming the Industry</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/drew-richards-cannaspire-cannabis-industry-growth-opportunities"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Drew-Richards-1-600x375.jpg" width="600" height="375" alt="New England Cannabis Industry Leader Drew Richards discusses industry growth opportunities for Cannaspire" title="New England Cannabis Industry Leader Drew Richards discusses industry growth opportunities for Cannaspire" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>February 9, 2024</span> </div> <h2 class="card__title">New England Cannabis Industry Leader Drew Richards discusses industry growth opportunities for Cannaspire</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/massachusetts-to-hold-public-hearing-on-proposed-changes-to-the-remote-retailers-and-marketplace-facilitators-regulations"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-massachusetts-remote-retailers-and-marketplace-facilitators-regulations-600x375.jpg" width="600" height="375" alt="Massachusetts Proposes New Tax Regulations Affecting Cannabis Retail and Marketplace Facilitators" title="Massachusetts Proposes New Tax Regulations Affecting Cannabis Retail and Marketplace Facilitators" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>December 12, 2023</span> </div> <h2 class="card__title">Massachusetts Proposes New Tax Regulations Affecting Cannabis Retail and Marketplace Facilitators</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/new-york-city-allows-cannabis-operators-to-deduct-business-expenses-from-local-taxes"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-nyc-cannabis-operators-deduct-business-expenses-600x375.jpg" width="600" height="375" alt="New York City Allows Cannabis Operators to Deduct Business Expenses from Local Taxes" title="New York City Allows Cannabis Operators to Deduct Business Expenses from Local Taxes" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>November 22, 2023</span> </div> <h2 class="card__title">New York City Allows Cannabis Operators to Deduct Business Expenses from Local Taxes</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div>   <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/tax-relief-on-the-horizon-new-englands-cannabis-businesses-break-away-from-280e"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div 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