Clarification.

In the February 2003 issue, the article "Tax Shelter Temp. Regs. (Part I)," contained an exhibit on p. 88. Part of the text was cut off due to a printing error.

In the "Disclosure" column, under "Category," item 6 should have read:

"Transactions involving a brief asset-holding period reasonably expected to result in a tax credit exceeding $250,000."

In the "Registration" column, under "Exceptions," the "Note:" should have read:

"Discussing person (including TP) may be obligated to register (or decline to participate within 90 days of commencing discussions)if only...