How to create breakout rooms in Google Meet for smaller group sessions

Google Meet's breakout rooms feature can help your virtual classroom or work meeting be more efficient.
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You can create breakout rooms in Google Meet as a way to divide a conference call into smaller sessions.
You need a paid subscription version of the service to access this feature.
Once created, breakout rooms can be edited or ended at any time. 
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Breakout rooms in Google Meet allow moderators to