SPEAKER INDEX CONTENTS INSERTS CANNON 8 12 13 16 17 18 26 34 41 48 50 53 59 60 63 65 68 CLAYBURGH 34 48 50 51 56 57 58 59 DELAHUNT 13 16 18 64 65 66 67 DIANE K. TAYLOR 4 GOODLATTE 13 59 60 61 62 JAMES DALEY 4 PERRY H. APELBAUM 3 PHILIP G. KIKO 3 RAYMOND V. SMIETANKA 4 ROSEN 21 54 55 61 STEPHANIE MOORE 4 SUSAN A. JENSEN 4 TURNER 42 VAN FOSSEN 26 62 WATT 11 12 13 54 55 56 57 58 59 66 67 CONTENTS SPEAKERS INSERTS STATEMENT OF ARTHUR R. ROSEN, TAX PARTNER, McDERMOTT, WILL & EMERY PAGE 21 STATEMENT OF JAMIE VAN FOSSEN, STATE REPRESENTATIVE, 81ST HOUSE DISTRICT, STATE OF IOWA PAGE 26 STATEMENT OF RICK CLAYBURGH, TAX COMMISSIONER, STATE OF NORTH DAKOTA PAGE 34 STATEMENT OF VERNON T. TURNER, CORPORATE TAX DIRECTOR, SMITHFIELD FOODS, INC. PAGE 42 INSERTS SPEAKERS CONTENTS NO INSERTS IN THIS HEARING