>> bogardus. >> bogardus. just because i've heard some of the discussion, you've already explained it twice, i don't want to ask you to do it again the third time, on the aggregation rule, how different these aggregation rules are in regards to what you're seeing in the new health care law compared to what we do -- have done in the past in pension and tax and mechanics. can you sort of help explain some of the healthcamechanics a they're different. >> i may yield some of this question to ms. walker. the mechanics are different simply because employers have not done this in the past unless they've offered their retirement plan. in many cases unless they're operating under a safe harbor they may not have done the analysis. in terms of what we're seeing in actual real life, i know there's been discussion of jobs creation and whether employers are hiring or not hiring. i would caution you on the statistics that you hear and answers to surveys. because i know that many of our clients will not answer that question b

bogardus?most web banners or power point presentations do not include materials of the business aggregation rules. does your company's? >> we address the issue inconsistent they refer to as a brokerage firm refer our clients to their tax agent legal advisers to have a better understanding ofns many corporations are, business arrangements that requires an analysis ofons. options or documents treated for purposes other thanso addressing i business segregation so it can be extremely detailed fit. >> how do they find out? >> quite frankly there adviser? >> more than $10,000? >> if they have current legal counsel that raises the issue if they read about it on their own they know there is information on thee as ira's web site as well. >> are you an attorney? >> yes.nder >> paid by the hour? >> yes, sir. >> if i had my attorney who have to read thousands of pages of regulations is being charged by the hour? >> it does not necessarilyen you require the attorney to read the entire act but requires a ana

bogardus. >> of the provisions definitely do hinder job growth and the hinder strong job growth and by that, i mean that the jobs that could be created in the future would instead be part-time jobs. that is of course advisors on the topic have their own bag of tricks and it is definitely possible to stay outside of compliance with respect to each individual employee if you can keep that individual in a per time position. full-time jobs are absolutely necessary. you cannot serve two masters. it's hard to have the word nation just on the part of the employee much less between the two separate employers. so strong job growth is necessary. and of course there are other issues involved as well. but i agree the funds that are spent to analyze the issue and then also to comply are extremely high and it's not just the initial cost. it's the participation every single year in the premium payment. >> thank you. mr. winstanley? >> i think that's what w that we seeing now is less people have insurance band

and the timetables, and i just think that bogardus of what happens, we need to move ahead and this includes the negotiations for a whole set of reasons. and while there could be -- there are a number of different declarations of different actions. i don't think one is a justification or other. so with respect to this, with the iranians what they say and i just think that we have to save their a lot of contradictions in the special dynamics between the pakistani and the indians. and there you have two countries that have never signed it. and they are a party to it and that is, as you know, it means that you have to abide by the requirements and the reality is that iran did violate the terms by developing these seeker programs. so they were clearly in violation of the agreement that they sign and that is why the international community has been so suspicious and by and ivo, we have every right to pass views and the security council passed and they can say that it's not fair and we signed it and they didn't sign and then they didn't sign it and it is -- to get to the earlier point, it is like,