Thanks to Regina Bacote for verifying my assumptions about the tax situation. Although I tried to phrase my questions in a neutral manner, I've been pretty sure of my common-sense analysis. Perhaps I should be more candid--I've been seeking ammunition to try to convince someone else. I appreciate the input. David Haberstich ========================================================= Important Subscriber Information: The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes). If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).