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Turbo Tax

Turbo tax 8. Turbo tax   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Turbo tax Permissive service credit. Turbo tax Tax-Free RolloversHardship exception to rollover rules. Turbo tax Eligible retirement plans. Turbo tax Nonqualifying distributions. Turbo tax Second rollover. Turbo tax Gift Tax Distributions Permissible distributions. Turbo tax   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Turbo tax In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Turbo tax In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Turbo tax These rules are explained in Publication 575. Turbo tax Publication 575 also discusses the additional tax on early distributions from retirement plans. Turbo tax Retired public safety officers. Turbo tax   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Turbo tax The premiums can be for you, your spouse, or your dependents. Turbo tax   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Turbo tax   For additional information, see Publication 575. Turbo tax Distribution for active reservist. Turbo tax   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Turbo tax A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Turbo tax Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Turbo tax Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Turbo tax If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Turbo tax For each year thereafter, the minimum distribution must be made by the last day of the year. Turbo tax If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Turbo tax No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Turbo tax This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Turbo tax For more information, see Publication 575. Turbo tax Transfer of Interest in 403(b) Contract Contract exchanges. Turbo tax   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Turbo tax This was previously known as a 90-24 transfer. Turbo tax A contract exchange is similar to a 90-24 transfer with one major difference. Turbo tax Previously, you were able to accomplish the transfer without your employer’s involvement. Turbo tax After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Turbo tax In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Turbo tax Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Turbo tax   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Turbo tax Plan-to-plan transfers. Turbo tax   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Turbo tax Both the initial plan and the receiving plan must provide for transfers. Turbo tax Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Turbo tax The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Turbo tax Tax-free transfers for certain cash distributions. Turbo tax   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Turbo tax To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Turbo tax Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Turbo tax Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Turbo tax   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Turbo tax The amount of cash reinvested in the new contract. Turbo tax Your investment in the old contract on the date you receive your first cash distribution. Turbo tax   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Turbo tax A copy of the statement you gave the new insurer. Turbo tax A statement that includes: The words ELECTION UNDER REV. Turbo tax PROC. Turbo tax 92-44, The name of the company that issued the new contract, and The new policy number. Turbo tax Direct trustee-to-trustee transfer. Turbo tax   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Turbo tax   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Turbo tax After-tax contributions. Turbo tax   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Turbo tax If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Turbo tax Permissive service credit. Turbo tax   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Turbo tax   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Turbo tax   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Turbo tax Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Turbo tax You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Turbo tax Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Turbo tax See Publication 590 for more information about conversion into a Roth IRA. Turbo tax Note. Turbo tax A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Turbo tax Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Turbo tax Rollovers to and from 403(b) plans. Turbo tax   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Turbo tax Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Turbo tax Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Turbo tax See Publication 590 for more information on conversion into a Roth IRA. Turbo tax   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Turbo tax This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Turbo tax   For more information on rollovers and eligible retirement plans, see Publication 575. Turbo tax If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Turbo tax Hardship exception to rollover rules. Turbo tax   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Turbo tax   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Turbo tax You apply for the waiver by following the general instructions used in requesting a letter ruling. Turbo tax These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Turbo tax R. Turbo tax B. Turbo tax 126 available at www. Turbo tax irs. Turbo tax gov/irb/2013-01_IRB/ar09. Turbo tax html, or see the latest annual update. Turbo tax You must also pay a user fee with the application. Turbo tax The user fee for a rollover that is less than $50,000 is $500. Turbo tax For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Turbo tax R. Turbo tax B. Turbo tax 237 available at www. Turbo tax irs. Turbo tax gov/irb/2013-01_IRB/ar13. Turbo tax html, or see the latest annual update. Turbo tax   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Turbo tax   For additional information on rollovers, see Publication 590. Turbo tax Eligible retirement plans. Turbo tax   The following are considered eligible retirement plans. Turbo tax Individual retirement arrangements. Turbo tax Roth IRA. Turbo tax 403(b) plans. Turbo tax Government eligible 457 plans. Turbo tax Qualified retirement plans. Turbo tax  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Turbo tax Nonqualifying distributions. Turbo tax   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Turbo tax Rollover of nontaxable amounts. Turbo tax    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Turbo tax The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Turbo tax   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Turbo tax Direct rollovers of 403(b) plan distributions. Turbo tax   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Turbo tax Before you receive a distribution, your plan will give you information on this. Turbo tax It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Turbo tax Distribution received by you. Turbo tax   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Turbo tax Generally, you will receive only 80% of the distribution because 20% must be withheld. Turbo tax If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Turbo tax You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Turbo tax Voluntary deductible contributions. Turbo tax   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Turbo tax   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Turbo tax Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Turbo tax Excess employer contributions. Turbo tax   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Turbo tax   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Turbo tax However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Turbo tax Qualified domestic relations order. Turbo tax   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Turbo tax If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Turbo tax You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Turbo tax For more information on the treatment of an interest received under a QDRO, see Publication 575. Turbo tax Spouses of deceased employees. Turbo tax   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Turbo tax You can make the rollover to any eligible retirement plan. Turbo tax   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Turbo tax Second rollover. Turbo tax   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Turbo tax For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Turbo tax Nonspouse beneficiary. Turbo tax   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Turbo tax If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Turbo tax The IRA will be considered an inherited account. Turbo tax The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Turbo tax    For more information on IRAs, see Publication 590. Turbo tax Frozen deposits. Turbo tax   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Turbo tax The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Turbo tax   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Turbo tax Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Turbo tax Joint and survivor annuity. Turbo tax   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Turbo tax More information. Turbo tax   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Turbo tax Prev  Up  Next   Home   More Online Publications
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Small Business and Self-Employed Tax Center

 

SB/SE serves taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.

 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.



 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.

Affordable Care Act Tax Provisions
Health coverage legislation enacted this year and future changes.

Business Tax Credits
A list of forms for claiming business tax credits, and a complete explanation about when carryovers, credits and deductions cease.

Filing and Payments
The IRS is making it easier than ever for you to conduct business with us electronically.

Filing Past Due Tax Returns
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Rate Our Products and this Web site
Help us to help you! We want to know how our products fit your needs as a businessperson. In our efforts to make a better, more informative, and more &quotuser friendly&quot product or Web site, we need your input.

Report of Foreign Bank and Financial Accounts (FBAR)
If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

Small Business Taxes: The Virtual Workshop
This workshop helps business owners understand federal tax obligations.

State Government Websites
A collection of links to State government Web sites with useful information for businesses.

Struggling with Paying Your Taxes? Let IRS Help You Get a Fresh Start.
Help from the IRS for individuals and small businesses struggling to meet their tax obligations. On February 24, 2011, the Internal Revenue Service Commissioner announced an initiative to help people get a fresh start with their tax liabilities. The initiative centers on changes to IRS collection practices that will lessen the negative impact on taxpayers.

Page Last Reviewed or Updated: 06-Dec-2013

The Turbo Tax

Turbo tax Index A Adoption Child tax credit, Adopted child. Turbo tax (see also Child tax credit) Afghanistan, Afghanistan area. Turbo tax Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. Turbo tax Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. Turbo tax Qualifying child, Qualifying Child Child, qualifying, Qualifying child. Turbo tax Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. Turbo tax Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. Turbo tax Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. Turbo tax Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. Turbo tax Social security number, Social security number. Turbo tax Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. Turbo tax Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. Turbo tax (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. Turbo tax 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. Turbo tax 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. Turbo tax , Nontaxable combat pay election. Turbo tax Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. Turbo tax G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. Turbo tax Definition of, Away from home. Turbo tax Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. Turbo tax I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. Turbo tax Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. Turbo tax Itemized deductions, Itemized Deductions J Joint returns, Joint returns. Turbo tax , Joint returns. Turbo tax , Joint returns. Turbo tax K Kosovo, The Kosovo area. Turbo tax M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. Turbo tax , Spouse in missing status. Turbo tax , Missing status. Turbo tax Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. Turbo tax Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. Turbo tax Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. Turbo tax R Reimbursements Employee business expenses, Reimbursement. Turbo tax Moving and storage, Services or reimbursements provided by the government. Turbo tax Uniforms, Uniforms Reservists, Armed Forces reservists. Turbo tax Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. Turbo tax Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. Turbo tax Spouse Deadline extension, Spouses. Turbo tax Died, Spouse died during the year. Turbo tax Incapacitated, Spouse incapacitated. Turbo tax Missing, Spouse in missing status. Turbo tax Nonresident alien, Treating nonresident alien spouse as resident alien. Turbo tax Overseas, Spouse overseas. Turbo tax State bonus payments, State bonus payments. Turbo tax T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. Turbo tax Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. Turbo tax Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. Turbo tax Prev  Up     Home   More Online Publications