SPEAKER INDEX Segment 1 of 2 Next Segment (2) CONTENTS INSERTS AMACHER 119 173 ARCHER 16 19 20 31 32 55 68 79 101 102 103 106 108 109 111 117 118 119 126 133 148 161 170 171 172 173 176 177 202 219 BARRETT 220 232 233 234 CHRISTENSEN 233 234 COLLINS 109 CRANE 106 107 119 CRUMRINE 68 101 GOLDBERG 56 101 104 105 107 112 115 116 117 118 GORDON 80 102 112 113 114 115 116 118 119 HAYES 20 101 102 103 104 116 117 118 HOUGHTON 114 HUFBAUER 202 232 HULSHOF 114 115 116 HYDE 31 32 117 KENNELLY 111 112 113 114 LEVIN 231 MACNEIL 148 173 MATSUI 108 MCCRERY 230 231 233 OBERHELMAN 177 231 232 PARKS 161 171 174 RANGEL 18 103 104 105 106 173 174 175 SULLIVAN 133 171 172 174 THURMAN 231 232 ZAHREN 126 170 171 174 175 CONTENTS SPEAKERS INSERTS STATEMENT OF RICHARD A. HAYES, SENIOR VICE PRESIDENT, CORPORATE TAX DEPARTMENT, WELLS FARGO & CO., LOS ANGELES, CALIFORNIA; AND CHAIRMAN, TAXATION COMMITTEE, AMERICAN BANKERS ASSOCIATION PAGE 20 STATEMENT OF ARTHUR D. HYDE, MANAGING DIRECTOR AND HEAD, CORPORATE DEBT, SALOMON BROTHERS, INC., NEW YORK, NEW YORK; AND CHAIRMAN, CORPORATE BOND DIVISION, PSA THE BOND MARKET TRADE ASSOCIATION PAGE 31 STATEMENT OF HON. FRED T. GOLDBERG, JR., PARTNER, SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP; AND FORMER COMMISSIONER, INTERNAL REVENUE SERVICE, AND FORMER ASSISTANT SECRETARY FOR TAX POLICY, U.S. DEPARTMENT OF THE TREASURY PAGE 56 STATEMENT OF DONALD F. CRUMRINE, CHAIRMAN OF THE BOARD, FLAHERTY & CRUMRINE, INC., PASADENA, CALIFORNIA PAGE 68 STATEMENT OF ROBERT N. GORDON, PRESIDENT, TWENTY-FIRST SECURITIES CORP., NEW YORK, NEW YORK; AND MEMBER, BOARD OF DIRECTORS, AND CHAIRMAN, TAX POLICY COMMITTEE, SECURITIES INDUSTRY ASSOCIATION PAGE 79 STATEMENT OF RICHARD C. AMACHER, VICE PRESIDENT AND DIRECTOR OF TAXES, BELK STORES SERVICES, INC., CHARLOTTE, NORTH CAROLINA; ON BEHALF OF NATIONAL RETAIL FEDERATION PAGE 119 STATEMENT OF BERNARD J. ZAHREN, PRESIDENT, ZAHREN ALTERNATIVE POWER CORP., AVON, CONNECTICUT; ON BEHALF OF SOLID WASTE ASSOCIATION OF NORTH AMERICA PAGE 126 STATEMENT OF PAUL SULLIVAN, VICE PRESIDENT AND GENERAL TAX COUNSEL, EXXON CORP., IRVING, TEXAS; AND CHAIRMAN, GENERAL COMMITTEE ON TAXATION, AMERICAN PETROLEUM INSTITUTE PAGE 133 STATEMENT OF C. ELLEN MACNEIL, PARTNER, ARTHUR ANDERSEN LLP; ON BEHALF OF AMERICAN AUTOMOBILE MANUFACTURERS ASSOCIATION PAGE 148 STATEMENT OF LINDA PARKS, SHAREHOLDER, JAMES, PARKS, TSCHOPP & WHITCOMB, P.A., MAITLAND, FLORIDA PAGE 161 STATEMENT OF DOUGLAS R. OBERHELMAN, CHIEF FINANCIAL OFFICER AND VICE PRESIDENT, CATERPILLAR, INC., PEORIA, ILLINOIS; ON BEHALF OF EXPORT SOURCE COALITION PAGE 176 STATEMENT OF GARY C. HUFBAUER, PH.D., SENIOR FELLOW, INSTITUTE FOR INTERNATIONAL ECONOMICS, WASHINGTON, DC; AND COAUTHOR OF ''COSTS AND BENEFITS OF THE EXPORT SOURCE RULE, 19982002''; ON BEHALF OF EXPORT SOURCE COALITION; ACCOMPANIED BY DEAN A. DEROSA, EXPORT SOURCE COALITION PAGE 202 STATEMENT OF WILLIAM C. BARRETT, DIRECTOR OF TAX, EXPORT, AND CUSTOMS, APPLIED MATERIALS, INC., SANTA CLARA, CALIFORNIA; ON BEHALF OF EXPORT SOURCE COALITION PAGE 220 INSERTS SPEAKERS CONTENTS