Twelve Months Ended December 2002

AICPA TAX DIVISION'S TAX ACCOUNTING TECHNICAL RESOURCE PANEL

• Use of Cash Method by Small Businesses. 02:522.

AICPA TAX DIVISION'S TRUST, ESTATE AND GIFT TAX TECHNICAL RESOURCE PANEL'S SEC. 67(e) TASK FORCE

• Deducting Third-Party Investment Mgmt. Fees Under Sec. 67(e). 02:646.

BENSON, DAVID M.

• New Rules for Taxing Extraterritorial Income. 02:318.

BOUCHER, KAREN J.

• Current Corporate Income Tax Developments. (Part I). 02:188. (Part II). 02:234.

BURTON, HUGHLENE

• Partners & Partnerships: Current Developments. 02:108.
• S Corporations: Current Developments. (Part I). 02:660. (Part II). 02:726.

CAHOONE, DAVID K.

• Post-EGTRRA Life Insurance Planning. 02:532.

CVACH, GARY Q.

• Employee Benefits & Pensions: Current Developments. (Part I). 02:720. (Part II). 02:784.

DILLEY, STEVEN C.

• Navigating the Maze of the Required Minimum Distribution Rules. 02:118.

DiRE, ELDA A.

• New Law Offers Relief to Terrorist Attack Victims. 02:313.

ELLENTUCK, ALBERT B.

• For "Case Study," see cover of each issue.

ESPERTI, ROBERT A.

• Post-EGTRRA Life Insurance Planning. 02:532.

FINK, PHILIP R.

• The Benefits of CRATs. 02:770.

FIORE, NICHOLAS J.

• For "Tax Trends," see January through September issues.

GARDNER, ROBERT L.

• Gift May Create Income or Gain to Donor. 02:42.

GRACE, DEBRA M.

• R&E Prop. Regs. Ease Eligibility. 02:181.

HARRIS, RICHARD W.

• Use of the Installment Method in Liquidations. (Part I). 02:526. (Part II). 02:590.

HYMAN, MARC A.

• Sec. 338(h)(10) Checklist. 02:174.

KALFAYAN, GARO

• Using an LLC to Maximize Losses. (Part I). 02:714. (Part II). 02:776.

KARLINSKY, STEWART S.

• Sec. 338(h)(10) Checklist. 02.174.
• S Corporations: Current Developments. (Part I). 02:660. (Part II). 02:726.

KENNEDY, JOHN P.

• New Rules for Taxing Extraterritorial Income. 02:318.

LAFFIE, LESLI S.

• For "News Notes," see cover of each issue.
• For "Tax Trends," see October and November issues.

LEDERMAN, ALAN S.

• Will the New Markets Tax Credit Stimulate Low-Income Communities? (Part I). 02:390. (Part II). 02:454.

MAGOON, INDU

• Corporations and Shareholders: Significant Recent Developments. 02:18.

MINTZ, JONATHAN A.

• Post-EGTRRA Life Insurance Planning. 02:532.

NELLEN, ANNETTE

• The AICPA'S 10 Guiding Principles. 02:100.

O'DRISCOLL, DAVID

• For "Tax Trends," see December issue.

ORBACH, KENNETH N.

• Sec. 338(h)(10) Checklist. 02:174.

PETERSON, RENNO L.

• Post-EGTRRA Life Insurance Planning. 02:532.

RANDALL, BOYD C.

• Gift May Create Income or Gain to Donor. 02:42.

RICHARDSON, TERRANCE F.

• Employee Benefits & Pensions: Current Developments. (Part I). 02:720. (Part II). 02:784.

SAWYERS, ROBY B.

• New Law Offers Relief to Terrorist Attack Victims. 02:313.

SCHNEIDER, MARK A.

• Corporations and Shareholders: Significant Recent Developments. 02:18.

SMITH, GREG W.

• Sec. 338(h)(10) Checklist. 02:174.

STARR, SAMUEL P.

• Sec. 338(h)(10) Checklist. 02:174.

STECHER, TERRI L. E.

• Employee Benefits & Pensions: Current Developments. (Part I). 02:720. (Part II). 02:784.

STEWART, DAVE N.

• Gift May Create Income or Gain to Donor. 02:42.

STREER, PAUL J.

• Proper IRD Planning Can Preserve Family Wealth. 02:248.

STROBEL, CAROLINE D.

• Proper IRD Planning Can Preserve Family Wealth. 02:248.

SULLIVAN, NEIL A. J.

• New Law Offers Relief to Terrorist Attack Victims. 02:313.

TILLINGER, JANET W.

• Computing Capital Gains on Sales of Partnership and S Corp. Interests. 02:28.

WALKAUSKAS, GREGORY W.

• Using A and C Reorganizations in Restructurings. 02:652.

WEBER, RICHARD P.

• Navigating the Maze of the Required Minimum Distribution Rules. 02:118.

WESTORT, PETER J.

• New Law Offers Relief to Terrorist Attack Victims. 02:313.

WHITLOCK, BRIAN T.

• Significant Recent Developments in Estate Planning. 02:584.

D.C. Currents

PURCELL, THOMAS J., III

• TEC Initiatives. 02:128.
• TEC Initiatives. 02:326.
• TEC Initiatives. 02:538.
• TEC Initiatives. 02:732.

Personal Financial Planning

AMITRANO, ANTHONY G., JR.

• Guide to U.S. Income Taxation of Foreign Nationals. 02:253.

DENNEDY, JAMES "CHIP"

• ISO Portfolio Planning Issues. 02:459.

GRANT, RANDI

• EGTRRA Provisions Affecting PFP. 02:48.

LEWIS, ALEV T.

• Planning in Turbulent Times: GRATs. 02:664.

RAASCH, BARBARA J.

• Guide to U.S. Income Taxation of Foreign Nationals. 02:253.

State & Local Taxes

NAGHAVI, FARANAK

• December 02:793.

FERGUSON, CAROL B.

• AICPA on MTC's Reporting-Options Proposal. 02:793.

GORODECKAS, VYTENIS

• Building a Cost-Effective State and Local Tax Library. 02:398.

HOGROIAN, FERDINAND

• Under the Watchful Eye of State Tax Administrators: The Business-Purpose Doctrine. 02:602.

JOSEPH, DOUGLAS A.

• Building a Cost-Effective State and Local Tax Library. 02:398.

NAKAMURA, KAREN M.

• Under the Watchful Eye of State Tax Administrators: The Business-Purpose Doctrine. 02:602.

WARNER, KAREN L.

• AICPA on MTC's Reporting-Options Proposal. 02:793.

Tax Clinic

BAKALE, ANTHONY

• August 02:487.

BECK, ALLEN M.

• October 02:623.

GOLDBERG, MICHAEL J.

• February 02:79.

KAUTTER, DAVID J.

• January 02:7.

KOPPEL, MICHAEL D.

• December 02:755.

LERMAN, JERRY L.

• April 02:215.

MADDEN, DAVID.

• June 02:351.

O'CONNELL, FRANK J., JR.

• September 02:555.

PACKARD, PAMELA

• May 02:279.

REILLY, KEVIN F.

• November 02:691.

SAIR, EDWARD A.

• March 02:151.

SMITH, ANNETTE B.

• July 02:419.

Tax Education

BRADLEY, WRAY E.

• The ETI Dispute: An Opportunity to Include an Ongoing Case Study in the AICPA MTC. 02:328.

BRIGGS, GARY P.

• AICPA MTC in Graduate Accounting Programs. 02:734.

DRESNACK, WILLIAM H.

• AICPA MTC in Graduate Accounting Programs. 02:734.

MEADE, JANET A.

• Changes in the Learning Environment of Tax Education. 02:130.

SCHNEE, EDWARD J.

• Evaluating Tax Education: A Survey of New Hires. 02:540.

Tax Practice Management

HOLUB, STEVEN F.

• March 02:198.
• June 02:395.
• September 02:597.
• December 02:790.

ADAMS, RICHARD D.

• Tax Fraud and Tax Protesters. 02:790.

BROWN, WILLIAM P.

• Tax Fraud and Tax Protesters. 02:790.

GROOMS, W. M.

• SOL on Tax Assessments. 02:395.

TOTSCH, MELISSA W.

• The New Face of Tax Outsourcing. 02:198.

SCUTELLARO, JOSEPH

• How to Have a Successful E-Filing Experience. 02:597.

SZARGOWICZ, LISA

• How to Have a Successful E-Filing Experience. 02:597.

Tax Practice & Procedures

ELY, MARK H.

• January 02:50.
• April 02:258.
• July 02:462.
• October 02:668.

BLACK, DANIEL L., Jr.

• Collection Fast Track Mediation. 02:669.

BLAIR, RONALD J.

• CDP Procedures Finalized. 02:262.
• Restaurateurs, Count Your Tips! 02:672.

BURKE, TIMOTHY

• Defining the Revised Innocent-Spouse Provision. 02:259.

CORBET, RENE M.

• Tax Court Provides Guidance on Pre-1998 SLL Claims. 02:258.

DI COSTANZO, SALVATORE M.

• Tax Court Provides Guidance on Pre-1998 SLL Claims. 02:258.

DOLAN, MICHAEL P.

• Expect Renewed IRS Compliance Efforts. 02:462.

DOUGHERTY, JAMES A.

• Issue Resolution and LMSB Division Appeals. 02:52.
• An Inside Look at the Arbitration and Mediation Programs. 02:464.
• Successful IIR Pilot Program Becomes Permanent. 02:467.

FAUST, RONA

• An Inside Look at the Arbitration and Mediation Programs. 02:464.
• Successful IIR Pilot Program Becomes Permanent. 02:467.

FIELMAN, TRACEY A.

• Issue Resolution and LMSB Division Appeals. 02:52.

GERVIE, MARY LOU

• The New IRS "Customer Satisfaction" Survey Reports. 02:58.

JACOBS, HARRIET

• An IRS Update for Practitioners. 02:50.

PFLIEGER, DEBORAH J.

• The Makings of Disaster Relief: Putting Taxes in Their Proper Place. 02:54.
• Involuntary Severance Benefits Not Subject to FICA Tax. 02:469.

VAN DEVEER, MARK A.

• New Pilot Program to Expedite Technical Advice Process. 02:668.

WELTY, M. TODD

• Ann. 2002-2: The Carrot and the Stick? 02:264.
• IRS Aggressively Challenges Privilege. 02:670.

Subject Index

Accounting Methods & Periods

Accounting-method changes, liberalized rules. 02:351, 354, 488, 555, 558.

Acquisitions, accounting and tax treatment. 02:492.

Capital items, expensing. 02:152.

Cash method

ability to use. 02:79, 522.

small businesses. 02:623.

Component depreciation. 02:496.

Cost-segregation study. 02:215, 691.

Deferred ticket revenue. 02:755.

Depreciation of greens and tees. 02:487.

LIFO

IPIC method. 02:358, 419.

simplified method. 02:80.

MACRS

election out. 02:7.

property reclassification. 02:153.

recovery period. 02:8.

Midquarter convention, election out. 02:492.

Utility regulations. 02:151.

Bankruptcy & Insolvency

Bankrupt corporation's interest expense. 02:385.

Bankruptcy estate's administration expenses. 02:64.

Charitable Contributions

Donated warrants. 02:752.

Employer-sponsored leave-donation programs. 02:9.

Qualified appreciated stock requirement. 02:349.

Consolidated Returns

Disallowed-loss rule. 02:149, 156, 279, 362.

Duplicated losses. 02:280.

Interest netting. 02:276.

Sec. 108(b) attribute reduction. 02:422.

Corporations & Shareholders

A and C reorganizations, use in restructurings. 02:652.

Anti-Morris Trust regs. 02:560.

Closely held business, valuation. 02:62.

Corporate

income tax receipts (chart). 02:5.

tax shelters. 02:173, 212.

Disguised sales. 02:10.

Installment notes in liquidations. 02:526, 590.

Intercompany debt. 02:364.

Mergers, disregarded entities. 02:80.

Recent developments. 02:18.

Redeemed shareholder's prohibited transactions. 02:268.

Redemptions. 02:81.

Reorganization, definition. 02:158.

Stock basis after redemption. 02:753.

Credits Against Tax

EITC. 02:545, 612.

New markets tax credit. 02:390, 454, 689.

R&E credit. 02:82.

Depreciation

Bonus depreciation, eligibility computation. 02:426.

Buildings. 02:496.

Component depreciation. 02:496.

Greens and tees. 02:487.

Midquarter convention, election out. 02:492.

Employee Benefits & Pensions

"Catch-up" contributions. 02:10.

Current developments. 02:720, 784.

Deferred compensation and unexercised options. 02:85.

Employee

discounts. 02:610.

tuition reduction. 02:677.

Frequent-flyer miles. 02:212.

GUST remedial amendments. 02:4.

Health insurance, reimbursements of pre-tax contributions. 02:298, 624.

IRAs. 02:798.

RMDs. 02:82, 118, 756.

LTC insurance. 02:499.

Nonqualified stock options. 02:160.

Plans

inoculation language. 02:366.

loans, problem correction. 02:429.

Profit-sharing plans. 02:564.

Retirement plans

assets and QDROs. 02:334.

distribution guidance. 02:497.

strategies. 02:700.

Roth IRA conversion, failed. 02:203.

Sec. 457 plan regs. 02:698.

Split-dollar life insurance. 02:216, 620.

Stock options. 02:221, 430, 626.

and employment taxes. 02:282.

Estates, Trusts & Gifts

BIG tax as valuation factor. 02:758.

CRATs. 02:770.

CRTs. 02:700.

Disclaimers. 02:224.

Durable power of attorney. 02:222.

Estimated taxes. 02:565.

FLPs. 02:628, 758.

General power of appointment property. 02:473.

Gifts

creation of income or gain to donor. 02:42.

of ownership interest in a business. 02:500.

GRATs, contingent spousal annuity. 02:12.

IRD planning. 02:248.

Recent developments. 02:584.

Sec. 67(e) investment management fees. 02:646.

Exempt Organizations

Charities' payments. 02:4.

Corporate sponsorship final regs. 02:566.

E-filing Form 990 series. 02:213.

E-mail confirmation of contribution. 02:349.

Exclusive provider arrangements and UBIT. 02:13.

Intermediate sanctions regs. 02:161, 286.

Joint ventures with for-profit entities. 02:165.

Private foundations. 02:225.

Sec. 401(k) vs. 403(b) plan. 02:284.

Expenses

Business

aircraft use. 02:138, 433, 634.

airline vouchers. 02:337.

capitalize vs. expense. 02:13, 368.

intangibles. 02:432.

compensation attributable to acquisitions. 02:288.

covenant not to compete, 15-year amortization. 02:86.

employer-owner compensation. 02:630.

FDIC fees. 02:366.

heavy maintenance. 02:226.

impact fees. 02:289, 702.

M&E, use of statistical sampling. 02:568.

offshore insurance. 02:229.

origin-of-the-claim doctrine. 02:370.

purchase vs. lease. 02:702.

recurring expenses. 02:229.

sales price adjustments and claim of right. 02:632.

Sec. 67(e) investment management fees. 02:646.

Sec. 179. 02:633, 762.

software costs. 02:760.

12-month rule. 02:290.

underwriting fees. 02:404.

Interest, see "Interest Income & Expense."

Law librarian, cost of obtaining law degree. 02:678.

Medical

capitalize vs. deduct. 02:86.

disabled students, tuition and related fees. 02:701.

weight loss. 02:340.

Teachers. 02:277, 417.

Foreign Income & Taxpayers

Allocation of breach-of-contract damages. 02:740.

Canadian LLC trap. 02:504.

CFC's treatment of partnership income. 02:705.

Check-the-box consequences for entities with zero-equity members. 02:294.

ETI and FTC. 02:318, 328.

tax benefit for domestic sales. 02:706.

Expatriation. 02:292, 349, 741.

Foreign

and tax-exempt partners' tax years. 02:708.

currency gains on foreign property,

phantom. 02:377.

nationals, personal financial planning. 02:253.

FSC Repeal and Extraterritorial Income Exclusion Act of 2000. 02:318, 328.

FTCs. 02:436.

Future tax issues (chart). 02:77.

German transfer-pricing rules. 02:292.

International

double taxation. 02:636.

withholding on grantmaking. 02:166.

PFICs. 02:374.

PTI. 02:434.

Sec. 382, application to foreign corporations. 02:501.

Switzerland, 50/50 practice. 02:502.

Tax returns, failure to file. 02:378.

Treaties. 02:553.

LOB provisions. 02:436.

reporting treaty-based return positions. 02:297.

U.K. 02:296.

VAT on digital downloads. 02:381.

Withholding

cross-border guarantee fees. 02:372.

on international grantmaking. 02:166.

step-transaction doctrine. 02:90.

   

Gains & Losses

Callable/puttable bonds. 02:168.

Capital-gain

deemed-sale election. 02:521.

18% capital-gain-rate election. 02:620.

on sales of partnership and S interests. 02:28.

Home sale. 02:508, 762.

LLCs, maximizing loss use. 02:714, 776.

NOL carryback election. 02:416, 438.

Sec. 1033. 02:384.

Short sales. 02:484.

Wasting assets. 02:569.

Gross Income

Frequent-flyer miles. 02:270.

Insurance

health, employer reimbursements to employees for salary reductions. 02:140.

restructured program. 02:170.

Sec. 280A rental income. 02:385.

Vacation home planning. 02:510.

Trust advisory fees. 02:230.

Individuals

AMT planning.

checklist. 02:201.

for ISOs. 02:14.

Capital-gain deemed-sale election. 02:521.

Commodity traders and self-employment tax. 02:474.

Days spent paying taxes (chart). 02:417.

Disaster relief. 02:440.

Federal government spending for 2003 (chart). 02:277.

Health insurance, reimbursements of pre-tax contributions. 02:298.

Higher education, Sec. 529 plans. 02:638.

Innocent spouse relief. 02:552, 764.

IRAs. 02:709.

Itemizing vs. standard deduction. 02:349.

Life insurance. 02:532.

Nonstatutory stock options and nonqualified deferred compensation. 02:512.

Patriot bonds. 02:77.

Per-capita Federal tax burden (chart). 02:621.

Personal residence, Sec. 121 gain exclusion. 02:14.

Real estate tax abatements for senior citizens. 02:65.

Retirement planning. 02:511.

Savings bonds. 02:514.

Sec. 83(b) election. 02:471.

Social Security income base. 02:416, 475.

Tax freedom day (chart). 02:349.

Teachers' expense deduction. 02:277, 417.

Terrorist-attack relief. 02:213, 300, 313.

Timeshare rentals. 02:738.

Unemployment benefits extended. 02:276.

Interest Income & Expense

Bankrupt corporations. 02:385.

COLI. 02:766.

Deduction of interest owed to related foreign

person. 02:570.

Interest on tax deficiencies. 02:765.

Legislation

Community Renewal Tax Relief Act of 2000. 02:18, 76, 390, 454, 688.

EGTRRA. 02:10, 28, 48, 54, 224, 532, 564, 584, 638, 664, 700, 720.

FSC Repeal and Extraterritorial Income Exclusion Act of 2000. 02:318, 328.

Gramm-Leach-Bliley Act. 02:142.

Job Creation and Worker Assistance Act of 2002. 02:247, 276, 277, 405, 417, 426, 444, 453, 634, 660, 702.

Sarbanes-Oxley Act. 02:621, 732.

Terrorist attacks, proposed victim tax relief. 02:148, 213, 313.

Victims of Terrorism Tax Relief Act of 2002. 02:148, 213, 300, 313, 440.

LLCs & LLPs

LLCs, maximizing loss use. 02:714, 776.

SMLLC due process notices. 02:476.

Miscellaneous

Euro use. 02:5.

Federal government spending, 2003 (chart). 02:277.

FY 2002 surplus (chart). 02:149.

Partners & Partnerships

Contributing accounts receivable to a cash-basis partnership. 02:674.

Current developments. 02:118.

Disguised sales. 02:15.

Electronic-filing requirement, hardship waiver. 02:301.

Judgment creditors. 02:518.

Nonvested profits interest. 02:172.

Partnership interests

allocation of cash-basis items when interests change. 02:136.

partial sale. 02:302.

restricted, compensatory transfers. 02:232.

Payments to retiring partner. 02:516.

Property co-ownership. 02:386.

Resale of self-developed property. 02:402.

Sec. 197 anti-churning rules. 02:305.

Passive Activities

AEUs. 02:572.

Mark-to-market election. 02:405.

Pensions

See "Employee Benefits & Pensions."

Personal Financial Planning

Foreign nationals. 02:253.

GRATs. 02:664.

ISOs. 02:459.

Post-EGTRRA analysis. 02:48.

Practice & Procedures

Arbitration and mediation. 02:464.

Attorney-client privilege. 02:670.

Circular 230 final regs. 02:621.

Disaster relief. 02:64.

FICA taxability of severance pay. 02:468.

Innocent spouse. 02:259.

IRS

CDP procedures. 02:262.

compliance efforts. 02:462.

customer-satisfaction survey. 02:65.

industry issue resolution program. 02:466.

restructuring updates on LMSB, SBSE and

Appeals. 02:58, 60.

FICA assessment on unreported tips. 02:640, 672.

Mediation, collection FTM. 02:669.

SLL claims. 02:258.

Tax-shelter disclosure. 02:264.

TEAMs. 02:668.

Practice Management

E-filing. 02:597.

SOL on assessments. 02:395.

Tax

outsourcing. 02:198.

protester arguments. 02:790.

   

Procedure & Administration

Attorneys, gross-proceeds payments. 02:712.

Audit

priorities. 02:689.

sampling. 02:148.

Basis-increase transactions as tax shelters. 02:173.

Business disaster relief. 02:64.

Cashflow problems. 02:93.

"Check-the-box" election, late, relief. 02:306, 744.

COD income repayment and refund claim. 02:680.

Credit/debit card tax payments. 02:77, 213.

Disclosure, adequate. 02:66, 92.

E-filing eligibility of tax preparer. 02:679.

Employment tax, responsible person. 02:753.

ERP systems and record retention. 02:442.

Estimated tax payments, redesignating. 02:16.

Federal tax liens. 02:348.

FICA on tips. 02:484, 519.

Fraud on split-gift tax return. 02:341.

Fringe-benefit plans, suspension of filing requirements. 02:406.

FSA use by taxpayers. 02:448.

Gramm-Leach-Bliley Act. 02:142.

Independent contractor vs. employee. 02:76.

Information reporting. 02:444.

Joint return, unsigned. 02:142.

LMSB dispute resolution. 02:4.

Marital status change, documenting. 02:204.

Nonfiler initiative. 02:277.

Offers in compromise. 02:552.

Package X. 02:76.

Practitioner hotline. 02:5.

QI audits. 02:768.

Refund suit, timeliness. 02:620.

"Return" definition. 02:743.

Sec. 6330. 02:308.

Six-year SOL. 02:799.

SMLLC due process notices. 02:476.

SSTSs. 02:794.

Statistical sampling by taxpayers. 02:449.

Superseding returns. 02:441.

Tax

Court, jurisdiction on underlying tax liability. 02:642.

opinion confidence levels. 02:445.

shelter disclosure. 02:212, 485, 753.

TEAM pilot program. 02:417.

Terrorist-attack victims, relief legislation. 02:148, 213, 313.

Third-party designee. 02:148.

Timely mailing/filing rule. 02:689.

Tips, unreported, employer FICA tax assessment. 02:640, 672.

Real Estate

Timeshare rentals. 02:738.

S Corporations

Back-to-back loans. 02:96.

Basis computation. 02:768.

COD income. 02:276.

Current developments. 02:660, 726.

Debt

basis, structuring. 02:310.

guarantees. 02:16.

Economic-outlay doctrine. 02:643.

ESBTs. 02:574.

LIFO reserve recapture. 02:576, 613.

Officer as employee. 02:688.

PALs

carried forward from C to S corporation. 02:233.

suspended, recognition on transfer to family member. 02:266.

Predeath stock redemptions. 02:796.

QSubs. 02:309.

election after acquisition. 02:450.

Sec. 338(h)(10) checklist. 02:174.

Sec. 444 election. 02:543.

Stock valuation, effect of income taxes. 02:310.

Suspended losses

use against C corporation basis after merger. 02:577.

use of in reorganization. 02:713.

 

Special Industries

Mining's receding-face doctrine. 02:97.

State & Local Taxes

Business-purpose doctrine. 02:602.

Corporate income tax developments. 02:188, 234.

80/20 companies. 02:580.

Federal conformity. 02:453.

Illinois ICB. 02:312.

Indiana. 02:769.

MTC nonresident nonfiler proposal. 02:793.

Research resources. 02:398.

Reverse sales and use tax audits. 02:578.

Tax Education

AICPA MTC. 02:734.

Changes in the learning environment. 02:130.

ETI as case study. 02:328.

Hiring attributes. 02:538.

Tax Policy

AICPA

10 guiding principles. 02:100.

Tax Executive Committee initiatives. 02:128, 326, 538, 732.