 Most of this information comes from instructions for Form 8853 Archer MSA, a long-term care insurance contracts, which you can find at the IRS website, irs.gov, irs.gov. Looking at our income tax formula, we're focused on line number two, adjustments to income. Remembering that the first half of the income tax formula is in essence an income statement, although a strange one, where we have income minus the equivalent of the expenses, those being the deductions, getting down to the bottom line, the equivalent of net income. But here, taxable income. Everything's upside down. It's all worthy derby, topsy-turby, where we want the taxable income to be as low as possible, as opposed to normally when we want the net income to be as high as possible. Remember that the adjustment to income can be thought of as a deduction or as a contra income account because it's decreasing the income line to get down to the subtotal of adjusted gross income, an important subtotal because that's the one generally used to phase out things as income levels go up, like deductions and credits. Also note that this line might be called above the line deductions, Schedule 1 deductions. They also are not limited, or you don't have to clear, in other words, the hurdle of the standard deduction before you can take these above the line adjustments to income. All right, so our focus on line number 10, adjustments to income from Schedule 1, when we look at Schedule 1. Part 2, we're down here on the Archer. Archer? Swirling Archer? MSA deduction. Now this is generally kind of an older type of thing, so it still possibly could come up, but usually you're going to have questions about the health savings account, which is up top. We talked a little bit about in prior presentations, but it's good to get some context and the history on this as these health type of things that they weave in and out of the tax code come into play because you're going to see similar strategies as they're trying to tweak these strategies with regards to the tax codes. Caution, after December 31, 2007, contributions can't be made to an Archer medical savings account for you unless you were an active Archer MSA participant for any tax year ending before January 1, 2008, or you became an active Archer MSA participant for a tax year ending after December 31, 2007 because of coverage under a high deductible health plan, an HDHP of an Archer MSA participating employer. Now the high deductible health plans is another kind of key term that means that you've got to kind of understand when you're trying to figure out all the benefits related to health insurance and a high deductible means that you generally have to pay a higher deductible than when you get something when a problem happens, but it also means that the premiums are usually lower. So those are going to be the cheaper type of plans, which often sometimes are linked to some of the credits and whatnot because the idea would be that those would be the people that are buying those plans are the people that should most likely have access to credits and so it's all kind of tied together. So