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When you assign the "Impersonate a client after authentication" user right to a user, you permit programs that run on behalf of that user to impersonate a client. This security setting helps to prevent unauthorized servers from impersonating clients that connect to it through methods such as remote procedure calls (RPC) or named pipes.
Assigning this privilege to a user allows programs running on behalf of that user to impersonate a client. Requiring this user right for this kind of impersonation prevents an unauthorized user from convincing a client to connect (for example, by remote procedure call (RPC) or named pipes) to a service that they have created and then impersonating that client, which can elevate the unauthorized user's permissions to administrative or system levels.
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