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The report of the Secretary-General to the seventy-sixth session of the General Assembly on the follow-up to the Second World Assembly on Ageing provides an analysis of the impact of COVID-19 on older persons. It serves to explore pathways to ensure that older persons are better incorporated into efforts to recover from the COVID-19 pandemic in various policy areas. The report also features selected work carried out by the United Nations system on ageing and older persons. It contains key recommendations for consideration by the Assembly.