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We investigate tunneling decay in a magnetic field. Because of broken time-reversal symmetry, the standard WKB technique does not apply. The decay rate and the outcoming wave packet are found from the analysis of the set of the particle Hamiltonian trajectories and its singularities in complex space. The results are applied to tunneling from a strongly correlated 2D electron system in a magnetic field parallel to the layer. We show in a simple model that electron correlations exponentially strongly affect the tunneling rate.

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