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As already posted, that is a M149A2 water trailer. They are based on the M103 trailer and will tow like a M105.
If one looks at thread
https://www.steelsoldiers.com/showthread.php?38402-Towing-a-M105a2-w-civilian-Pick-Up/page10
post number 98 there is a full listing of things to have...
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