mschere, I am not certain where I read it or heard it, but I am almost positive that management stated most of the remaining reversal would be a reversal against Paid in Capital and not impact earnings to a large degree. Maybe it was during a conversation with Janet or a conference call or in a 10k filing. I just reviewed several filings and could not find any mention of it so I am not sure why I think this. Hopefully Ronny is correct and a large portion hits the P&L and we have a bump in EPS by $.46 or more, but I don't think this will be the case. I will continue searching but I don't think I will find a reference and I guess we will just have to wait another week or two.