Paid Preparer Authorization

If the REMIC wants to allow the IRS to discuss its 2002 tax return with the paid preparer who signed it, check the "Yes" box in the signature area of the return. This authorization applies only to the individual whose signature appears in the "Paid Preparer's Use Only" section of the return. It does not apply to the firm, if any, shown in that section.

If the "Yes" box is checked, the REMIC is authorizing the IRS to call the paid preparer to answer any questions that may arise during the processing of its return. The REMIC is also authorizing the paid preparer to:

• Give the IRS any information that is missing from its return,
• Call the IRS for information about the processing of its return or the status of any refund or payment(s), and
• Respond to certain IRS notices that the REMIC may have shared with the preparer about math errors, offsets, and return preparation. The notices will not be sent to the preparer.

The REMIC is not authorizing the paid preparer to receive any refund check, bind the REMIC to anything (including any additional tax liability), or otherwise represent it before the IRS. If the REMIC wants to expand the paid preparer's authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization cannot be revoked. However, the authorization will automatically end no later than the due date (excluding extensions) for filing the 2003 tax return.

Specific Instructions

General Information

Name, address, and employer identification number. Print or type the REMIC's legal name and address on the appropriate lines. Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the REMIC has a P.O. box, show the box number instead of the street address.

Note: Each REMIC must have its own employer identification number (EIN).

Show the EIN in item A on page 1 of Form 1066. If the REMIC does not have an EIN, get Form SS-4, Application for Employer Identification Number, for details on how to obtain an EIN immediately by telephone. If the REMIC has previously applied for an EIN, but has not received it by the time the return is due, write Applied for in the space for the EIN. Do not apply for an EIN more than once. See Pub. 583 for details.

Item B - Date REMIC started. Enter the startup day selected by the REMIC.

The startup day is the day on which the REMIC issued all of its regular and residual interests. However, a sponsor may contribute property to a REMIC in exchange for regular and residual interests over any period of 10 consecutive days and the REMIC may designate any one of those 10 days as the startup day. The day so designated is then the startup day, and all interests are treated as issued on that day.

Item C - Total assets at end of tax year. Enter the total assets of the REMIC. If there are no assets at the end of the tax year, enter the total assets as of the beginning of the tax year.

Section I

Line 1 - Taxable interest. Enter the total taxable interest. Taxable interest is interest that is included in ordinary income from all sources except interest exempt from tax and interest on tax-free covenant bonds. You may elect to reduce the amount of interest accrued on taxable bonds by the amount of amortizable bond premium on those bonds attributable to the current tax year. See sections 171(c) and 171(e) for details.

Line 2 - Accrued market discount under section 860C(b)(1)(B). Enter the amount of market discount attributable to the current tax year determined on the basis of a constant interest rate under the rules of section 1276(b)(2).

Line 3 - Capital gain (loss). Enter the amount shown on line 12 or 13 (if any), from Schedule D, page 2.

Line 4 - Ordinary gain (loss). Enter the net gain (loss) from Part II, Form 4797, Sales of Business Property.

Line 5 - Other income. Attach a schedule, listing by type and amount, any other taxable income not reported on lines 1-4. If there is only one item of other income, describe it in parentheses to the left of the entry space on line 5 instead of attaching a schedule. If the REMIC issued regular interests at a premium, the net amount of the premium is income that must be prorated over the term of these interests. Include this income on line 5.

Deductions - (Lines 7-14). Include only deductible amounts on lines 7-14. A REMIC is not allowed any of the following deductions in computing its taxable income:

• The net operating loss deduction,
• The deduction for taxes paid or accrued to foreign countries and U.S. possessions,
• The deduction for charitable contributions,
• The deduction for depletion under section 611 for oil and gas wells, and
• Losses or deductions allocable to prohibited transactions.

Line 9 - Amount accrued to regular interest holders in the REMIC that is deductible as interest. Regular interests in the REMIC are treated as indebtedness for Federal income tax purposes. Enter the amount of interest, including original issue discount, accruing to regular interest holders for the tax year. Do not deduct any amounts paid or accrued for residual interests in the REMIC.

Line 10 - Other interest. Do not include interest deducted on line 9 or interest on indebtedness incurred or continued to purchase or carry obligations on which the interest is wholly exempt from income tax. You may elect to include amortization of bond premium on taxable bonds acquired before 1988 unless you elected to offset amortizable bond premium against the interest accrued on the bond (see the Section I, line 1, instructions). Do not include any amount attributable to a tax-exempt bond.

Line 11 - Taxes. Enter taxes accrued during the tax year but do not include the following:

• Federal income taxes (except the tax on net income from foreclosure property);
• Foreign or U.S. possession income taxes;
• Taxes not imposed on the REMIC; or
• Taxes, including state or local sales taxes, that are paid or incurred in connection with an acquisition or disposition of property (such taxes must be treated as a part of the cost of the acquired property or, in the case of a disposition, as a reduction in the amount realized on the disposition).

Note: If you have to pay tax on net income from foreclosure property, you should include this tax (from line 10 of Schedule J) here on line 11.

See section 164(d) for apportionment of taxes on real property between the seller and purchaser.

Line 12 - Depreciation. See the instructions for Form 4562, Depreciation and Amortization, or Pub. 946, How To Depreciate Property, to figure the amount of depreciation to enter on this line. You must complete and attach Form 4562 if the REMIC placed property in service during 2002, claims a section 179 expense deduction, or claims depreciation on any car or other listed property.

Line 13 - Other deductions. Attach a schedule, listing by type and amount, any other allowable deductions for which no line is provided on Form 1066. If there is only one item of other deductions, describe it in parentheses to the left of the entry on line 13 instead of attaching a schedule.

Schedule D

General Instructions

Purpose of schedule. For a REMIC with a startup day before November 12, 1991, use Schedule D to report the sale or exchange of capital assets. To report sales or exchanges of property other than capital assets, see Form 4797 and its instructions.

A REMIC with a startup day after November 11, 1991, must use Form 4797 instead of Schedule D because all of its gains and losses from the sale or exchange of any property are treated as ordinary gains and losses.

Report every sale or exchange of property in detail, even though there is no gain or loss.

For details, see Pub. 544, Sales and Other Dispositions of Assets.

Capital gain distributions. On line 7, report the sum of: (a) capital gain distributions, and (b) the REMIC's share of the undistributed capital gain from a mutual fund or other regulated investment company.

For details, see Pub. 564, Mutual Fund Distributions.

Losses on worthless securities. If any securities that are capital assets become worthless during the tax year, the loss is a loss from the sale or exchange of capital assets as of the last day of the tax year.

Losses from wash sales. The REMIC cannot deduct losses from a wash sale of stock or securities. A wash sale occurs if the REMIC acquires (by purchase or exchange), or has a contract or option to acquire, substantially identical stock or securities within 6 months before or after the date of the sale or exchange. See section 860F(d) for details.

Installment sales. If the REMIC sold property (except publicly traded stock or securities) at a gain and will receive any payment in a tax year after the year of sale, it must use the installment method and Form 6252, Installment Sale Income, unless it elects not to use the installment method.

If the REMIC wants to elect out of the installment method, it must report the full amount of the gain on a timely filed return (including extensions). If the REMIC filed its original return on time without making the election, it may make the election on an amended return filed not later than 6 months after the due date of the return (excluding extensions). Write Filed pursuant to section 301.9100-2 at the top of the amended return.

Specific Instructions

Column (d) - Sales price. Enter either the gross sales price or the net sales price from the sale. On sales of stocks and bonds, report the gross amount as reported to the REMIC by the REMIC's broker on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or similar statement. However, if the broker advised the REMIC that gross proceeds (gross sales price) minus commissions and option premiums were reported to the IRS, enter that net amount in column (d).

Column (e) - Cost or other basis. In general, the cost or other basis is the cost of the property plus purchase commissions and improvements, minus depreciation. If the REMIC got the property in a tax-free exchange, involuntary conversion, or wash sale of stock, it may not be able to use the actual cash cost as the basis. If the REMIC uses a basis other than cash cost, attach an explanation.

When selling stock, adjust the basis by subtracting all the nontaxable distributions received before the sale. This includes nontaxable dividends from utility company stock and mutual funds. Also, adjust the basis for any stock splits.

See section 852(f) for the treatment of certain load charges incurred in acquiring stock in a mutual fund with a reinvestment right.

Increase the cost or other basis by any expense of sale, such as broker's fee, commission, and option premium, before making an entry in column (e), unless the REMIC reported net sales price in column (d).

For details, see Pub. 551, Basis of Assets.

Schedule J

Part I - Tax on Net Income from Prohibited Transactions

Do not net losses from prohibited transactions against income or gains from prohibited transactions in determining the amounts to enter on lines 1a through 1d. These losses are not deductible in computing net income from prohibited transactions.

Note: For purposes of lines 1a and 1d, the term prohibited transactions does not include any disposition that is required to prevent default on a regular interest where the threatened default resulted from a default on one or more qualified mortgages, or to facilitate a clean-up call. A clean-up call is the redemption of a class of regular interests when, by reason of prior payments with respect to those interests, the administrative costs associated with servicing that class outweigh the benefits of maintaining the class. It does not include the redemption of a class in order to profit from a change in interest rates.

Line 1a - Gain from certain dispositions of qualified mortgages. Enter the amount of gain from the disposition of any qualified mortgage transferred to the REMIC other than a disposition from:

1. The substitution of a qualified replacement mortgage for a qualified mortgage (or the repurchase in lieu of substitution of a defective obligation).
2. The foreclosure, default, or imminent default of the mortgage.
3. The bankruptcy or insolvency of the REMIC.
4. A qualified liquidation.

See section 860F(a) for details and exceptions.

Line 1b - Income from nonpermitted assets. Enter the amount of any income received or accrued during the year attributable to any asset other than a qualified mortgage or permitted investment. See section 860G(a) for definitions.

Line 1c - Compensation for services. Enter the amount of fees or other compensation for services received or accrued during the year.

Line 1d - Gain from the disposition of cash flow investments (except from a qualified liquidation). Enter the amount of gain from the disposition of any cash flow investment except from a qualified liquidation. A cash flow investment is any investment of amounts received under qualified mortgages for a temporary period (not more than 13 months) before distribution to holders of interests in the REMIC. See section 860F(a)(4) for the definition of a qualified liquidation.

Part II - Tax on Net Income From Foreclosure Property

For a definition of foreclosure property, see instructions on page 7 for Schedule L, line 1c. Net income from foreclosure property must also be included in the computation of taxable income (or net loss) shown in Section I, page 1, Form 1066.

Line 6 - Gross income from foreclosure property. Do not include on line 6 amounts described in section 856(c)(3)(A), (B), (C), (D), (E), or (G).

Line 8 - Deductions. Only those expenses that are directly connected with the production of the income shown on line 7 may be deducted to figure net income from foreclosure property. Allowable deductions include depreciation on foreclosure property, interest accrued on debt of the REMIC attributable to the carrying of foreclosure property, real estate taxes, and fees charged by an independent contractor to manage foreclosure property. Do not deduct general overhead and administrative expenses.

Line 10 - Tax on net income from foreclosure property. The REMIC is allowed a deduction for the amount of tax shown on this line. Include this amount in computing the deduction for taxes entered on line 11, Section I, page 1, Form 1066.

Part III - Tax on Contributions After the Startup Day

Do not complete this part if the startup day was before July 1, 1987. For this purpose startup day means any day selected by a REMIC that is on or before the first day on which interests in the REMIC are issued.

Line 11 - Tax. Enter the amount of contributions received during the calendar year after the startup day (as defined above). Do not include cash contributions described below:

1. Any contribution to facilitate a clean-up call or a qualified liquidation.
2. Any payment in the nature of a guarantee.
3. Any contribution during the 3-month period beginning on the startup day.
4. Any contribution to a qualified reserve fund by any holder of a residual interest in the REMIC.

Attach a schedule showing your computation.

Designation of Tax Matters Person (TMP)

A REMIC may designate a tax matters person in the same manner that a partnership may designate a tax matters partner under Temporary Regulations section 301.6231(a)(7)-1T. When applying that section, treat all holders of a residual interest in the REMIC as general partners. The designation may be made by completing the Designation of Tax Matters Person section on page 4 of Form 1066.

Additional Information

Be sure to answer the questions and provide other information in items E through L.

Item E - Type of entity. Check the box for the entity type of the REMIC recognized under state or local law. If the REMIC is not a separate entity under state or local law, check the box for Segregated Pool of Assets, and state the name and type of entity that owns the assets in the spaces provided.

Item F - Number of residual interest holders. Enter the number of persons who were residual interest holders at any time during the tax year.

Item G - Consolidated REMIC proceedings. Generally, the tax treatment of REMIC items is determined at the REMIC level in a consolidated REMIC proceeding, rather than in separate proceedings with individual residual interest holders.

Check the box for item G if any of the following applies:

• The REMIC had more than 10 residual interest holders at any time during the tax year (a husband and wife count as one holder).
• Any residual interest holder was a nonresident alien or was other than an individual, a C corporation, or an estate, unless there was at no time during the tax year more than one holder of the residual interest.
• The REMIC has elected to be subject to the rules for consolidated REMIC proceedings.

Small REMICs, as defined in sections 860F(e), 6231(a)(1)(B), and the regulations of both, are not subject to the rules for consolidated REMIC proceedings but may make an election to be covered by them. This election can be revoked only with the consent of the Commissioner.

Item H - Foreign financial accounts. Check the Yes box if either 1 OR 2 below applies to the REMIC. Otherwise, check the No box:

1. At any time during the 2002 calendar year, the REMIC had an interest in or signature or other authority over a bank, securities, or other financial account in a foreign country; and
   • The combined value of the accounts was more than $10,000 at any time during the calendar year; and
   • The account was not with a U.S. military banking facility operated by a U.S. financial institution.
2. The REMIC owns more than 50% of the stock in any corporation that would answer the question Yes to item 1 above.

Get Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, to see if the REMIC is considered to have an interest in or signature or other authority over a financial account in a foreign country.

If you checked Yes for item H, file Form TD F 90-22.1 by June 30, 2003, with the Department of the Treasury at the address shown on the form. Form TD F 90-22.1 is not a tax return. Do not file it with Form 1066.

The REMIC can get Form TD F 90-22.1 from an IRS Distribution Center or by calling 1-800-TAX-FORM (1-800-828-3676) or you can download it from the IRS Web Site at www.irs.gov.

Also, if Yes is checked for this question, enter the name of the foreign country or countries. Attach a separate sheet if more space is needed.

Item I - Foreign trust. The REMIC may be required to file Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, if:

• It directly or indirectly transferred property or money to a foreign trust. For this purpose, any U.S. person who created a foreign trust is considered a transferor.
• It is treated as the owner of any part of the assets of a foreign trust under the grantor trust rules.
• It received a distribution from a foreign trust.

For more information, see the Instructions for Form 3520.

Note: An owner of a foreign trust must ensure that the trust files an annual information return on Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner. For details, see the Instructions for Form 3520-A.

To report information required under section 6038B the REMIC may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, or Form 8865, Return by U.S. Persons With Respect to Certain Foreign Partnerships. See the instructions for these forms for more information.

Item L - Sum of the daily accruals. Enter the total of the daily accruals for all residual interests for the calendar year. See section 860E(c)(2) for details.

Schedule L - Balance Sheets per Books

The amounts shown should agree with the REMIC's books and records. Attach a statement explaining any differences.

Line 1a - Cash flow investments are any investments of amounts received under qualified mortgages for a temporary period (not more than 13 months) before distribution to holders of interests in the REMIC.

Line 1b - Qualified reserve assets include any intangible property that is held for investment and as part of any reasonably required reserve to provide for full payment of expenses of the REMIC or amounts due on regular interests in the event of defaults on qualified mortgages or lower than expected returns on cash flow investments. No more than 30% of the gross income from such assets may be derived from the sale or disposition of property held less than 3 months. See section 860G(a)(7)(C) for details and exceptions.

Line 1c - Foreclosure property is any real property (including interests in real property), and any personal property incident to such real property, acquired by the REMIC as a result of the REMIC's having bid in the property at foreclosure, or having otherwise reduced the property to ownership or possession by agreement or process of law, after there was a default or imminent default on a qualified mortgage held by the REMIC. Generally, this property ceases to be foreclosure property at the close of the third tax year following the tax year in which the REMIC acquired the property. See sections 860G(a)(8), 856(e), and Regulations section 1.856-6 for more details.

Note: Solely for purposes of section 860D(a), the determination of whether any property is foreclosure property will be made without regard to section 856(e)(4).

Line 7 - Regular interests are interests in the REMIC that are issued on the startup day with fixed terms and that are designated as regular interests, if:

1. Such interest unconditionally entitles the holder to receive a specified principal amount or other similar amounts; and
2. Interest payments (or similar amounts), if any, with respect to the interest at or before maturity are payable based on a fixed rate (or at a variable rate described in Regulations section 1.860G-1(a)(3)), or consist of a specified portion of the interest payments on qualified mortgages and this portion does not vary during the period that the interest is outstanding.

The interest will meet the requirements of 1 above even if the timing (but not the amount) of the principal payments (or other similar amounts) is contingent on the extent of prepayments on qualified mortgages and the amount of income from permitted investments.

Schedule M - Reconciliation of Residual Interest Holders' Capital Accounts

Show what caused the changes in the residual interest holders' capital accounts during the tax year.

The amounts shown should agree with the REMIC's books and records and the balance sheet amounts. Attach a statement explaining any differences.

Include in column (d): tax-exempt interest income, other tax-exempt income, income from prohibited transactions, income recorded on the REMIC's books but not included on this return, and allowable deductions not charged against book income this year.

Include in column (e): capital losses over the $3,000 limitation (for a REMIC with a startup day before November 12, 1991), other nondeductible amounts (such as losses from prohibited transactions and expenses connected with the production of tax-exempt income), deductions allocable to prohibited transactions, expenses recorded on books not deducted on this return, and taxable income not recorded on books this year.

Schedule Q - Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation

Purpose of Schedule

Schedule Q (Form 1066) shows each residual interest holder's share of the REMIC's quarterly taxable income (net loss), the excess inclusion for the residual interest holder's interest, and the residual interest holder's share of the REMIC's section 212 expenses for the quarter.

Although the REMIC is not subject to income tax (except on net income from prohibited transactions, net income from foreclosure property, and contributions made after the startup day), the residual interest holders are liable for tax on their shares of the REMIC's taxable income, whether or not distributed, and must include their shares on their tax returns.

General Instructions

For each calendar quarter complete Schedule Q (Form 1066) for each person who was a residual interest holder at any time during the quarter. File Schedule Q with Form 1066; give one copy to the residual interest holder by the last day of the month following the month in which the calendar quarter ends; and, keep one copy with a copy of Form 1066 as part of the REMIC's records.

Specific Instructions

On each Schedule Q, enter the names, addresses, and identifying numbers of the residual interest holder and REMIC. For each residual interest holder that is an individual, you must enter the residual interest holder's social security number (or individual taxpayer identification number (ITIN) for a resident or nonresident alien). For all other residual interest holders, you must enter the residual interest holder's EIN. However, if a residual interest holder is an individual retirement arrangement (IRA), enter the identifying number of the IRA trust. Do not enter the social security number (or ITIN) of the individual for whom the IRA is maintained.

Item A - What type of entity is this residual interest holder? State on this line whether the residual interest holder is an individual, a corporation, an estate, a trust, a partnership, an exempt organization, a nominee (custodian), or another REMIC. If the residual interest holder is a nominee, use the following codes to indicate in parentheses the type of entity the nominee represents. I - Individual; C - Corporation; F - Estate or Trust; P - Partnership; E - Exempt Organization; R - REMIC; or IRA - Individual Retirement Arrangement.

Item B - Residual interest holder's percentage of ownership. Enter in item B2 the percentage at the end of the calendar quarter. However, if a residual interest holder's percentage of ownership changed during the quarter, enter in item B1 the percentage immediately before the change. If there are multiple changes in the percentage of ownership during the quarter, attach a statement giving the date and percentage before each change.

Item C - REMIC assets. Enter in item C the percentage of the REMIC's assets during the calendar quarter represented by each of the following categories of assets:

1. Real estate assets under section 856(c)(5)(B); and
2. Assets described in section 7701(a)(19)(C) (relating to the definition of a domestic building and loan association).

These percentages must be computed using the average adjusted basis of the assets held during the calendar quarter. To do this, the REMIC must make the appropriate computation as of the close of each month, week, or day and then average the monthly, weekly, or daily percentages for the quarter. The monthly, weekly, or daily computation period must be applied uniformly during the calendar quarter to both categories of assets, and may not be changed in succeeding calendar quarters without IRS consent. If the percentage of the REMIC's assets for either category is at least 95%, the REMIC may show 95 or more for that category in item C.

Note: If less than 95% of the assets of the REMIC are real estate assets (as defined in section 856(c)(5)(B)), the REMIC must also report to any real estate investment trust that holds a residual interest the information specified in Regulations section 1.860F-4(e)(1)(ii)(B).

Item F - Reconciliation of residual interest holder's capital account. See the instructions for Schedule M on page 7.

Line 1a - Taxable income (net loss) of the REMIC for the calendar quarter. Enter the REMIC's taxable income (net loss) for the calendar quarter. The sum of the totals for the 4 quarters in the calendar year must equal the amount shown on line 15, Section I of Form 1066.

Line 1b - Your share of the taxable income (net loss) for the calendar quarter. Enter the residual interest holder's share of the taxable income (net loss) shown on line 1a (determined by adding the holder's daily portions under section 860C(a)(2) for each day in the quarter the holder held the residual interest). If line 1a is a loss, enter the residual interest holder's full share of the loss, without regard to the adjusted basis of the residual interest holder's interest in the REMIC.

Line 2a - Sum of the daily accruals under section 860E for all residual interests for the calendar quarter. Enter the product of the sum of the adjusted issue prices of all residual interests at the beginning of the quarter and 120% of the long-term Federal rate (determined on the basis of compounding at the end of each quarter and properly adjusted for the length of such quarter). See section 860E(c) for details.

Line 2b - Sum of the daily accruals under section 860E for your interest. Enter zero if line 2a is zero. Otherwise, divide the amount shown on line 2a by the number of days in the quarter. Multiply the result by the residual interest holder's percentage of ownership for each day in the quarter that the residual interest holder owned the interest. Total the daily amounts and enter the result.

Line 3 - Complete lines 3a and 3b only for residual interest holders who are individuals or other pass-through interest holders (as defined in Temporary Regulations section 1.67-3T).

Line 3a - Section 212 expenses of the REMIC for the calendar quarter. Enter the REMIC's allocable section 212 expenses for the calendar quarter. The term allocable section 212 expenses means the aggregate amount of the expenses paid or accrued in the calendar quarter for which a deduction is allowable under section 212 in determining the taxable income of the REMIC for the calendar quarter.

Section 212 expenses generally include operational expenses such as rent, salaries, legal and accounting fees, the cost of preparing and distributing reports and notices to interest holders, and litigation expenses.

Line 3b - Your share of section 212 expenses for the calendar quarter. Enter the residual interest holder's share of the amount shown on line 3a.

Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form and related schedule will vary depending on individual circumstances. The estimated average times are:

	Form 1066	Schedule Q (Form 1066)
Recordkeeping	31 hr., 49 min.	6 hr., 28 min.
Learning about the law or the form	8 hr., 27 min.	1 hr., 41 min.
Preparing the form	12 hr., 8 min.	1 hr., 52 min.
Copying, assembling, and sending the form to the IRS	48 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedule simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the tax form to this office. Instead, see Where To File on page 2.

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