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