I was not aware of the IRS rule change mentioned in the original post, can any one provide a Federal Register or CFR citation to the change? Thanks. William H. Mulligan, Jr. [[log in to unmask]] Associate Professor of History Director - Forrest C. Pogue Public History Institute Murray State University - Murray, KY 42071-0009 Phone:(502) 762-6571 Fax:(502) 762-6587 Pogue Institute web site: http://campus.murraystate.edu/academic/faculty/Bill.Mulligan/Index.htm Personal web site: http://campus.murraystate.edu/academic/faculty/Bill.Mulligan/mull-pers.htm