ernst & young. and diane black is a member of the republican committee from tennessee. >> i do want to add or tag on to what mr. burg has said about the stability. i want to go to one of the statements that you made, mr. fyte that you said was interesting that you want to compete on the merits of business and not the tax code. let me take that further and ask you with the temporary tax incentives how you see those as affecting competitiveness, because i will say as a sidebar between the hearings that we have had in this committee, this year which have been very, very helpful, and then those business round tables that we have had, we have had a number of businesses say that because of the complexity of the tax code that not always are they aware of maybe system of those opportunities that they could possibly have, and therefore, they're not as competitive with someone else, because either there is not that competition competition naturally in there for them or they don't know about it. could you talk about, especially since you've made that statement, mr. frikt about how the temporary tax incentives after text

director of quantitative economics and statistics for ernst and young, and the former director and chief economist for the treasury's office of tax analysis. mr. neubig leads a group of 24 quantitative analysts who assist clients with tax and economic policy issues. finally, we welcome mr. timothy heenan, vice president for treasury and tax at praxair inc. praxair is the largest provider of industrial gases in north and south america. mr. heenan joined praxair inc. 2004 from earnest and young were hit last year a senior manager specializing in the development and implementation of international tax strategies. thank you all very much for your time today. the committee has received each of your written statement and they will be made part of the former hearing record. each of you will be recognized for five minutes for your oral remarks followed by questions. so, mr. fryt, we begin with you. you're recognized for five minutes. >> thank you. good morning, chairman camp, ranking member levin, members of the committee. i very much appreciate this opportunity to appear before you today to discuss the importance of tax reform to fedex. we believe t