Thanks, our firm has been morally opposed to this program from the beginning. We had a hand full of clients that met the revenue test and we assisted them in applying for the credit. But in all other instances, we were upfront and told clients and lawyers we wouldn’t file for the credit. Most of the big tax credit money is going to bigger businesses (have a lot of employees with higher wages to get the max credit) and the businesses had better years than ever. But the promoters find ways to say the business was “affected” because they there shipments were on time or some other reason. The definitions are way too broad and this program is full of fraud.