ham, thank you for a well thought out post, which some people may consider contrarian, but I consider a breath of fresh air after all the vitriolic comments that have been made since Dec 13. There will always be someone better off than you and someone worse off than you. The important thing is to figure out how to work within the confines of this new law to improve your own financial and professional situation, and to include working for the greater good. The law is the way it is, and it's time to think of the future instead of whining over the past. Thanks again.