Posted: Jun 10, 2005 By: Brainard Patton

Subject: Proposed change to CFC rules

Comment: I am pleased to attach a transmittal letter and comments regarding a proposed change to the U.S. rules relating to the taxation of income of controlled foreign corporations. Please feel free to contact me regarding any aspect of this question.

Sincerely
Brainard (Skip) Patton
781-934-3454