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An event receiver runs in the same process as the code that triggered it. This can be anything running SharePoint code: If the action (adding an item, updating an item...) is performed by an and-user, from the browser UI, the code that actually performs the operation runs under W3WP (the IIS application pool process, i.e. the one that runs the Web ...
In SharePoint 2013 event receiver runs only in w3wp process, it does not matter that the event is Synchronous or Asynchronous. I have tested it on my development environment.
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