michael defrow runs the center for business taxation and teaches economics at the cyed business school at oxford so you should not brief what his resume says in the book. it's at least ten years out-of-date. shaven s stephen shay teaches at harvard law school. he was deputy assistant secretary international at the treasury department and practiced law in boston for many years. jim heins is a university of michigan economics and law professor, trained in economics and teaching law which tells you a lot about law schools these days but jim is the director of the itpf research institute and i think along with myer, wrote the first analysis of corporate inversions at least the first one that i remember reading. ed is now a professor at the university of seasoningouthern california. he was a practitioner in new york for in years and chief of staff of the joint committee on taxations. so we have an experienced and knowledgeable group and i am the referee. michael, you're up. >> okay. thank you. thanks for inviting me. i got five minutes, i beliefvebelieve. what i thought i'd do is address br