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(2) A job function may be considered essential for any of several reasons, including but not limited to the following:

(I) The function may be essential because the reason the position exists is to perform that function;

(II) The function may be essential because of the limited number of employees available among whom the performance of that job function can be distributed; and/or

(III) The function may be highly specialized so that the incumbent in the position is hired for his or her expertise or ability to perform the particular function.

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