I, Alan Gene, schedule and this is where we get into the controlled foreign corporation ownership rules. They can be complex when we're looking at more than one corporation partner and give a domestic or foreign business and estate planning the use of a revocable trust. So, I have the instructions here proposed schedule. Oh, and you'll find these in the general structure for Form 5471. I wanted to point out some things and instructions and then we get over to the form. The form, of course, talks are pretty nice, the name of the person filing the forum name of the foreign corporation. I always get a taxi I in for my clients because the file uniform 5471 this is to be completed by us officers or directors. So, this is kind of interesting if your clients not officer of director they're not going to be doing this if there are an officer director they're going to infect probably be printing in their own name part 2 below is to be completed by the shareholder so that's going to get a little bit complex we're going to see so part 1 over here on the instructions is where we want to enter the day for the shoulder first has ten percent or more in value of the voting stock or I'm sorry in valuing stock or the voting power this is a key part in and ask for taxation because the ten percent because the lesson that ten percent shareholder is not considered the U.S. person except for when it comes to closely healed or calculus insurance companies the way the stock was acquired quite often than the stock is just being issued by the corporation and the form itself has become down here too section C you'll see...