Do Amish Pay Income Tax? Yes, the Amish do pay income taxes, property taxes, and sales taxes like most citizens, despite misconceptions. At Income-partners.net, we clarify financial aspects within various communities, offering insights into partnership opportunities and income strategies, plus exploring income tax obligations and the financial practices of the Amish community.
1. Understanding the Amish Community and Their Beliefs
The Amish community, primarily residing in the United States, particularly in states like Pennsylvania, Ohio, and Indiana, are known for their distinctive way of life, deeply rooted in religious beliefs and traditions that date back to the 17th century.
1.1 Core Values and Principles
At the heart of Amish society lies a commitment to simplicity, humility, community, and separation from the outside world. These values shape their daily lives, influencing their clothing, transportation, technology usage, and interactions with mainstream society.
1.2 Religious Foundation
The Amish faith is based on the teachings of the Bible, particularly the New Testament, with a strong emphasis on discipleship, non-resistance, and submission to God’s will. They adhere to a set of unwritten rules called the Ordnung, which governs various aspects of their lives, including dress code, social interactions, and technological limitations.
1.3 Separation from the World
One of the key tenets of the Amish faith is separation from the world, which means avoiding worldly influences and maintaining a distinct identity. This separation extends to various aspects of life, including education, entertainment, and technology.
1.4 Self-Sufficiency and Community Support
The Amish prioritize self-sufficiency and community support, relying on each other for assistance in times of need. They often engage in farming, woodworking, construction, and other trades to sustain themselves and their communities.
1.5 Impact on Financial Practices
The Amish community’s unique values and beliefs have a significant impact on their financial practices, particularly when it comes to taxation. While they are generally compliant with tax laws, there are specific exemptions and considerations that apply to them due to their religious beliefs and way of life.
2. Decoding Income Tax Obligations for the Amish
Navigating the intricacies of income tax obligations for the Amish community requires an understanding of their religious beliefs, economic practices, and legal exemptions. While the Amish are generally subject to the same tax laws as other citizens, there are specific considerations that impact their compliance and obligations.
2.1 General Tax Obligations
Like all residents of the United States, the Amish are required to pay federal, state, and local taxes, including income tax, property tax, and sales tax. These taxes fund essential government services such as infrastructure, education, and public safety, which benefit all members of society.
2.2 Self-Employment Tax Exemption
One notable exception to the general tax rule is the self-employment tax exemption granted to certain Amish individuals. According to the Supreme Court ruling in United States v. Lee (1982), Amish individuals who are self-employed may be exempt from paying Social Security and Medicare taxes if they meet certain criteria.
2.3 Requirements for Exemption
To qualify for the self-employment tax exemption, Amish individuals must be members of a religious sect that has a long-standing tradition of providing for its dependent members and objecting to public insurance programs on religious grounds. They must also waive their rights to Social Security and Medicare benefits.
2.4 Rationale Behind the Exemption
The rationale behind the self-employment tax exemption is to accommodate the religious beliefs of the Amish, who believe that providing for their own community members is a religious obligation and that participating in public insurance programs violates their principles of self-sufficiency and separation from the world.
2.5 Income Tax Compliance
Despite the self-employment tax exemption, the Amish are still required to pay income tax on their earnings, whether from farming, woodworking, or other trades. They must file income tax returns and report their income and expenses like any other self-employed individual.
2.6 Withholding and Reporting
Amish individuals who are employed by non-Amish employers are subject to the same withholding and reporting requirements as other employees. Their employers must withhold income tax, Social Security, and Medicare taxes from their wages and remit them to the appropriate government agencies.
2.7 Community Support and Assistance
In cases where Amish individuals face financial difficulties or need assistance with tax compliance, their community often provides support and guidance. Amish communities have a strong tradition of mutual aid and cooperation, ensuring that no one is left behind.
2.8 Seeking Professional Advice
Given the complexities of tax laws and regulations, many Amish individuals seek professional advice from tax preparers or accountants who are familiar with their unique circumstances. These professionals can help them navigate the tax system and ensure compliance with all applicable laws.
2.9 Ongoing Debates and Challenges
The issue of income tax obligations for the Amish community has been the subject of ongoing debates and challenges, particularly regarding the scope and applicability of the self-employment tax exemption. Some argue that the exemption should be extended to all Amish individuals, while others believe that it should be narrowly construed to prevent abuse.
2.10 Staying Informed and Compliant
Despite these challenges, the Amish community remains committed to fulfilling their tax obligations to the best of their ability. By staying informed about tax laws and regulations, seeking professional advice when needed, and relying on community support, they strive to be responsible and compliant taxpayers.
3. Do Amish Pay All Taxes?
The Amish, like all U.S. residents, generally pay various taxes, but there are specific exemptions and nuances due to their religious beliefs and way of life. Understanding which taxes they pay and which they are exempt from requires looking at their self-sufficiency and communal support systems.
3.1 Income Tax
The Amish are required to pay federal, state, and local income taxes on their earnings, just like any other self-employed or employed individual in the United States. They must report their income and expenses and file income tax returns annually.
3.2 Property Tax
Amish individuals who own property, such as farmland or homes, are subject to property taxes. These taxes are levied by local governments and are used to fund services such as schools, roads, and public safety.
3.3 Sales Tax
The Amish pay sales tax on goods and services they purchase, just like any other consumer. Sales tax rates vary by state and locality, and the Amish are required to pay the applicable sales tax on their purchases.
3.4 Self-Employment Tax (Social Security and Medicare)
As mentioned earlier, Amish individuals who are self-employed may be exempt from paying self-employment tax (Social Security and Medicare) if they meet certain criteria. This exemption is based on their religious beliefs and their commitment to providing for their own community members.
3.5 Employer Responsibilities
Amish individuals who are employed by non-Amish employers are subject to the same withholding and reporting requirements as other employees. Their employers must withhold income tax, Social Security, and Medicare taxes from their wages and remit them to the appropriate government agencies.
3.6 Exemption Criteria
To qualify for the self-employment tax exemption, Amish individuals must be members of a religious sect that has a long-standing tradition of providing for its dependent members and objecting to public insurance programs on religious grounds. They must also waive their rights to Social Security and Medicare benefits.
3.7 Supreme Court Ruling
The Supreme Court ruling in United States v. Lee (1982) affirmed the right of Amish individuals to claim the self-employment tax exemption based on their religious beliefs. However, the Court also emphasized that the exemption is not absolute and may be subject to limitations.
3.8 State and Local Taxes
In addition to federal taxes, the Amish are also subject to state and local taxes, such as sales tax, property tax, and local income tax. These taxes vary by state and locality and are used to fund a variety of government services.
3.9 Tax Compliance Efforts
Despite the self-employment tax exemption, the Amish community is generally committed to fulfilling their tax obligations to the best of their ability. They often seek professional advice from tax preparers or accountants who are familiar with their unique circumstances.
3.10 Community Support
In cases where Amish individuals face financial difficulties or need assistance with tax compliance, their community often provides support and guidance. Amish communities have a strong tradition of mutual aid and cooperation, ensuring that no one is left behind.
4. The Self-Employment Tax Exemption: A Closer Look
The self-employment tax exemption for Amish individuals is a unique provision in the U.S. tax code that reflects the government’s recognition of their religious beliefs and way of life.
4.1 Historical Context
The self-employment tax exemption has its roots in the religious objections of the Amish to participating in public insurance programs like Social Security and Medicare. They believe that providing for their own community members is a religious obligation and that relying on government assistance violates their principles of self-sufficiency and separation from the world.
4.2 Legal Basis
The legal basis for the self-employment tax exemption is found in Section 1402(g) of the Internal Revenue Code, which allows members of certain religious sects to apply for an exemption from self-employment tax if they meet certain criteria.
4.3 Religious Sect Requirements
To qualify for the self-employment tax exemption, Amish individuals must be members of a religious sect that has a long-standing tradition of providing for its dependent members and objecting to public insurance programs on religious grounds.
4.4 Objection to Insurance Programs
The religious sect must be conscientiously opposed to acceptance of the benefits of any private or public insurance that makes payments in the event of death, disability, old age, or retirement, or makes payments toward the cost of, or provides services for, medical care.
4.5 Waiver of Benefits
Amish individuals who apply for the self-employment tax exemption must waive their rights to Social Security and Medicare benefits. This means that they will not be eligible to receive retirement, disability, or healthcare benefits under these programs.
4.6 Application Process
To claim the self-employment tax exemption, Amish individuals must file Form 4029 with the Internal Revenue Service (IRS). This form requires them to provide information about their religious beliefs and their membership in a qualifying religious sect.
4.7 IRS Review and Approval
The IRS reviews applications for the self-employment tax exemption to ensure that they meet all of the legal requirements. If the application is approved, the Amish individual will be exempt from paying self-employment tax.
4.8 Ongoing Compliance
Amish individuals who have been granted the self-employment tax exemption must continue to meet the legal requirements to maintain their exemption. If they fail to do so, the IRS may revoke their exemption.
4.9 Controversies and Challenges
The self-employment tax exemption has been the subject of some controversy and challenges over the years. Some argue that it gives the Amish an unfair advantage over other self-employed individuals, while others defend it as a reasonable accommodation of their religious beliefs.
4.10 Balancing Religious Freedom and Tax Fairness
The self-employment tax exemption for Amish individuals reflects the ongoing tension between religious freedom and tax fairness in the United States. It represents an attempt to balance the government’s interest in collecting taxes with the constitutional right of individuals to practice their religion freely.
5. Impact of Amish Financial Practices on the Community
The financial practices of the Amish community have a profound impact on their economic well-being, social cohesion, and cultural identity.
5.1 Self-Sufficiency and Economic Independence
The Amish prioritize self-sufficiency and economic independence, relying on their own skills and resources to provide for their needs. They engage in farming, woodworking, construction, and other trades, often passing down these skills from generation to generation.
5.2 Community-Based Economy
The Amish economy is largely community-based, with members supporting each other through mutual aid and cooperation. They often pool their resources to finance community projects, such as building barns or purchasing equipment.
5.3 Simple Living and Frugality
The Amish embrace simple living and frugality, avoiding unnecessary expenses and focusing on basic needs. They tend to be conservative in their spending habits, preferring to save money for future needs rather than indulging in consumerism.
5.4 Minimal Debt
The Amish generally avoid debt, preferring to pay for goods and services in cash whenever possible. They view debt as a form of dependence and believe that it can lead to financial hardship and spiritual compromise.
5.5 Emphasis on Education
The Amish place a strong emphasis on education, although their educational system differs from that of mainstream society. They typically attend one-room schoolhouses where they learn basic academic skills as well as practical skills such as farming and woodworking.
5.6 Vocational Training
In addition to formal education, the Amish also emphasize vocational training, preparing their children for careers in farming, construction, and other trades. They often apprentice their children to skilled craftsmen or farmers to learn these skills firsthand.
5.7 Entrepreneurship and Innovation
Despite their traditional way of life, the Amish are often entrepreneurial and innovative in their approach to business. They have developed successful businesses in a variety of industries, including agriculture, manufacturing, and tourism.
5.8 Adaptation to Change
The Amish have demonstrated a remarkable ability to adapt to change while maintaining their cultural identity. They have adopted new technologies and business practices when necessary, but they have also resisted changes that they believe would compromise their values and beliefs.
5.9 Strong Social Cohesion
The financial practices of the Amish contribute to their strong social cohesion. By supporting each other economically and adhering to shared values, they have created a close-knit community that is resilient and self-sustaining.
5.10 Preservation of Cultural Identity
Ultimately, the financial practices of the Amish are intertwined with their cultural identity. They represent a conscious choice to live differently from mainstream society, prioritizing community, simplicity, and self-sufficiency over material wealth and worldly success.
6. Common Misconceptions About Amish Finances
There are several common misconceptions about Amish finances that can lead to misunderstandings and misinterpretations.
6.1 Amish Don’t Pay Taxes
One of the most pervasive misconceptions about the Amish is that they don’t pay taxes. While it is true that some Amish individuals may be exempt from paying self-employment tax, they are generally required to pay all other taxes, including income tax, property tax, and sales tax.
6.2 Amish Are Poor
Another common misconception is that the Amish are poor. While they may not value material wealth as much as mainstream society, they are often financially secure and self-sufficient. They tend to be frugal in their spending habits and prioritize saving money for future needs.
6.3 Amish Don’t Use Money
Some people believe that the Amish don’t use money and rely entirely on bartering or trade. While bartering may occur in some Amish communities, they generally use money for most transactions, just like other members of society.
6.4 Amish Don’t Participate in the Economy
It is sometimes assumed that the Amish don’t participate in the economy and live entirely outside of mainstream society. In reality, the Amish are often active participants in the economy, engaging in farming, woodworking, construction, and other trades.
6.5 Amish Are Anti-Technology
While the Amish are selective about the technologies they adopt, they are not necessarily anti-technology. They carefully consider the potential impact of new technologies on their community and only adopt those that they believe will enhance their way of life without compromising their values and beliefs.
6.6 Amish Don’t Value Education
Some people believe that the Amish don’t value education. In fact, the Amish place a strong emphasis on education, although their educational system differs from that of mainstream society. They attend one-room schoolhouses where they learn basic academic skills as well as practical skills.
6.7 Amish Are All Alike
It is often assumed that the Amish are all alike and that all Amish communities share the same beliefs and practices. In reality, there is significant diversity among Amish communities, with different groups adhering to different interpretations of the Ordnung and varying in their level of interaction with mainstream society.
6.8 Amish Don’t Care About the Outside World
Some people believe that the Amish don’t care about the outside world and are completely isolated from mainstream society. While the Amish do prioritize separation from the world, they are not entirely isolated. They often interact with non-Amish individuals for business purposes and may follow current events to some extent.
6.9 Amish Are Oppressed
It is sometimes assumed that the Amish are oppressed and forced to live a certain way against their will. In reality, the Amish choose to live according to their traditions and beliefs, and they value their freedom to practice their religion and maintain their way of life.
6.10 Amish Are Perfect
Finally, it is important to recognize that the Amish are not perfect and that they face the same challenges and struggles as other human beings. They are not immune to sin, temptation, or conflict, and they strive to live according to their faith and values despite their imperfections.
7. Income-Partners.Net: Bridging Worlds Through Understanding
At Income-partners.net, we strive to bridge the gap between different communities and cultures, fostering understanding and collaboration.
7.1 Promoting Financial Literacy
We are committed to promoting financial literacy among all members of society, including the Amish community. We provide resources and information to help individuals understand their tax obligations and manage their finances effectively.
7.2 Dispelling Misconceptions
We work to dispel common misconceptions about the Amish and other cultural groups, promoting accurate and nuanced understanding. We believe that education is key to breaking down stereotypes and fostering respect for diversity.
7.3 Encouraging Collaboration
We encourage collaboration between the Amish community and mainstream society, facilitating mutually beneficial relationships. We believe that by working together, we can create a more prosperous and harmonious society for all.
7.4 Respecting Cultural Differences
We respect the cultural differences of the Amish community and recognize their right to live according to their traditions and beliefs. We seek to understand their perspective and avoid imposing our own values and expectations on them.
7.5 Providing Resources
We provide resources and support to help Amish individuals and businesses navigate the complexities of the modern economy. We offer guidance on tax compliance, business planning, and other financial matters.
7.6 Facilitating Communication
We facilitate communication between the Amish community and mainstream society, helping to bridge language and cultural barriers. We provide translation services and cultural sensitivity training to promote effective communication.
7.7 Supporting Economic Development
We support economic development in Amish communities, helping them to create sustainable businesses and jobs. We provide access to capital, technical assistance, and other resources to help Amish entrepreneurs succeed.
7.8 Promoting Social Justice
We are committed to promoting social justice for all members of society, including the Amish community. We advocate for policies that protect their rights and promote their well-being.
7.9 Fostering Interfaith Dialogue
We foster interfaith dialogue between the Amish community and other religious groups, promoting mutual understanding and respect. We believe that by learning from each other, we can build stronger and more inclusive communities.
7.10 Building Bridges
Ultimately, our goal at Income-partners.net is to build bridges between different worlds, connecting people and communities in ways that benefit all. We believe that by embracing diversity and promoting understanding, we can create a more just, prosperous, and harmonious society for all.
8. Real-Life Examples of Amish Tax Situations
To illustrate the complexities of Amish tax situations, let’s examine a few real-life examples:
8.1 The Amish Farmer
John is an Amish farmer who owns and operates a small dairy farm. He sells his milk to a local cooperative and earns a modest income. John is required to pay income tax on his earnings, as well as property tax on his farmland. However, he is exempt from paying self-employment tax because he is a member of a qualifying religious sect and has waived his rights to Social Security and Medicare benefits.
8.2 The Amish Carpenter
Mary is an Amish carpenter who builds and sells furniture. She is self-employed and earns a decent income from her business. Mary is required to pay income tax on her earnings, but she is also exempt from paying self-employment tax because she meets the requirements for the exemption.
8.3 The Amish Employee
David is an Amish man who works for a non-Amish construction company. He is an employee of the company and receives a regular paycheck. David’s employer is required to withhold income tax, Social Security, and Medicare taxes from his wages and remit them to the appropriate government agencies. David is not eligible for the self-employment tax exemption because he is an employee, not self-employed.
8.4 The Amish Business Owner
Sarah is an Amish woman who owns and operates a small bakery. She employs several other Amish individuals in her business. Sarah is required to pay income tax on her earnings, as well as employer payroll taxes for her employees. However, she may be eligible for certain tax credits or deductions for hiring employees from within her community.
8.5 The Amish Retiree
Jacob is an Amish man who has retired from farming. He receives a small pension from a private retirement fund established by his community. Jacob is required to pay income tax on his pension income, but he is not eligible for Social Security or Medicare benefits because he waived his rights to these benefits when he applied for the self-employment tax exemption.
8.6 The Amish Widow
Elizabeth is an Amish widow who relies on the support of her community to make ends meet. She receives assistance from her church, her family, and other members of the community. Elizabeth is not required to pay income tax because her income is below the threshold for filing a tax return.
8.7 The Amish Student
Samuel is an Amish student who attends a private school. His parents pay tuition for him to attend the school. Samuel is not required to pay income tax because he has no income.
8.8 The Amish Missionary
Ruth is an Amish woman who serves as a missionary in a foreign country. She receives support from her church and other donors. Ruth is required to pay income tax on her missionary income, but she may be eligible for certain deductions or credits for her charitable work.
8.9 The Amish Artist
Levi is an Amish man who creates and sells artwork. He is self-employed and earns a modest income from his art. Levi is required to pay income tax on his earnings, but he is also exempt from paying self-employment tax because he meets the requirements for the exemption.
8.10 The Amish Inventor
Esther is an Amish woman who invents and patents new products. She licenses her inventions to companies and earns royalties. Esther is required to pay income tax on her royalty income, but she may be eligible for certain deductions or credits for her research and development expenses.
9. Navigating Tax Laws: Tips for the Amish Community
Navigating the complexities of tax laws can be challenging for the Amish community, but with the right information and resources, they can ensure compliance and avoid potential problems.
9.1 Seek Professional Advice
One of the best tips for the Amish community is to seek professional advice from tax preparers or accountants who are familiar with their unique circumstances. These professionals can help them understand their tax obligations and ensure compliance with all applicable laws.
9.2 Keep Accurate Records
It is important for Amish individuals and businesses to keep accurate records of their income and expenses. This will make it easier to prepare their tax returns and substantiate their deductions and credits.
9.3 Understand the Self-Employment Tax Exemption
Amish individuals who are self-employed should carefully review the requirements for the self-employment tax exemption and determine whether they qualify. If they do qualify, they should file Form 4029 with the IRS to claim the exemption.
9.4 File Tax Returns on Time
It is important to file tax returns on time to avoid penalties and interest. The deadline for filing individual income tax returns is generally April 15th of each year, although extensions may be available.
9.5 Pay Taxes on Time
It is also important to pay taxes on time to avoid penalties and interest. If Amish individuals are unable to pay their taxes in full, they should contact the IRS to discuss payment options.
9.6 Stay Informed About Tax Law Changes
Tax laws are constantly changing, so it is important for Amish individuals and businesses to stay informed about the latest developments. They can subscribe to IRS publications, attend tax seminars, or consult with a tax professional to stay up-to-date.
9.7 Take Advantage of Tax Credits and Deductions
Amish individuals and businesses should take advantage of all available tax credits and deductions to reduce their tax liability. Some common tax credits and deductions include the earned income tax credit, the child tax credit, and the deduction for self-employment expenses.
9.8 Understand State and Local Tax Laws
In addition to federal tax laws, Amish individuals and businesses should also understand state and local tax laws. These laws vary by state and locality, so it is important to consult with a tax professional who is familiar with the laws in their area.
9.9 Seek Community Support
Amish communities often have a strong tradition of mutual aid and cooperation. Amish individuals who are struggling with tax compliance should seek support from their church, their family, and other members of the community.
9.10 Maintain Open Communication with the IRS
Finally, it is important for Amish individuals and businesses to maintain open communication with the IRS. If they receive a notice or letter from the IRS, they should respond promptly and seek assistance if needed.
10. The Future of Amish Finances and Taxation
The future of Amish finances and taxation is uncertain, but several trends and factors are likely to shape the landscape in the years to come.
10.1 Changing Demographics
The Amish population is growing rapidly, which will likely lead to increased pressure on resources and infrastructure in Amish communities. This could also lead to changes in their economic practices and tax obligations.
10.2 Economic Integration
As Amish communities become more integrated into the mainstream economy, they may face new challenges and opportunities related to taxation. They may need to adapt their business practices to comply with tax laws and regulations.
10.3 Technological Advancements
Technological advancements could also impact Amish finances and taxation. As new technologies emerge, the Amish may need to decide whether to adopt them and how to integrate them into their way of life without compromising their values and beliefs.
10.4 Government Policies
Government policies related to taxation, healthcare, and social welfare could have a significant impact on the Amish community. Changes in these policies could affect their tax obligations and their access to government services.
10.5 Legal Challenges
Legal challenges to the self-employment tax exemption or other provisions of the tax code could also affect the Amish community. These challenges could lead to changes in the legal framework governing their tax obligations.
10.6 Community Resilience
Despite these challenges, the Amish community has demonstrated remarkable resilience and adaptability throughout history. They have been able to maintain their cultural identity and way of life while navigating a changing world.
10.7 Emphasis on Values
The Amish are likely to continue to prioritize their values of community, simplicity, and self-sufficiency in their financial practices. They will seek to balance their economic needs with their religious beliefs and cultural traditions.
10.8 Ongoing Dialogue
Ongoing dialogue between the Amish community and government officials, tax professionals, and other stakeholders will be essential to address the challenges and opportunities facing Amish finances and taxation.
10.9 Promoting Understanding
Promoting understanding and respect for the Amish community and their unique circumstances will be crucial to ensuring fair and equitable treatment under the law.
10.10 A Sustainable Future
Ultimately, the goal is to create a sustainable future for the Amish community that allows them to thrive economically while maintaining their cultural identity and religious freedom.
Remember, income-partners.net offers resources and support to help you navigate the financial landscape and build successful partnerships.
FAQ: Decoding Amish Tax Practices
Here are some frequently asked questions about Amish tax practices:
1. Do Amish pay income tax?
Yes, the Amish generally pay federal, state, and local income taxes on their earnings.
2. Are Amish exempt from Social Security taxes?
Self-employed Amish individuals may be exempt from paying self-employment tax (Social Security and Medicare) if they meet certain criteria.
3. What is the self-employment tax exemption for Amish?
It is an exemption granted to self-employed Amish individuals who are members of a religious sect with a long-standing tradition of providing for its dependent members and objecting to public insurance programs on religious grounds.
4. How do Amish qualify for the self-employment tax exemption?
They must be members of a qualifying religious sect, object to public insurance programs on religious grounds, and waive their rights to Social Security and Medicare benefits.
5. Do Amish pay property taxes?
Yes, Amish individuals who own property are subject to property taxes.
6. Do Amish pay sales tax?
Yes, the Amish pay sales tax on goods and services they purchase, just like any other consumer.
7. What happens if an Amish person works for a non-Amish employer?
Their employer is required to withhold income tax, Social Security, and Medicare taxes from their wages and remit them to the appropriate government agencies.
8. How do Amish communities support each other financially?
Amish communities have a strong tradition of mutual aid and cooperation, providing support and guidance to members facing financial difficulties.
9. Where can Amish individuals get help with tax preparation?
Many Amish individuals seek professional advice from tax preparers or accountants familiar with their unique circumstances.
10. How does income-partners.net support understanding of Amish finances?
Income-partners.net promotes financial literacy, dispels misconceptions, encourages collaboration, respects cultural differences, and provides resources to help individuals understand Amish tax obligations.
Are you ready to explore new partnership opportunities and increase your income? Visit income-partners.net today to discover how we can help you achieve your financial goals. Contact us at Address: 1 University Station, Austin, TX 78712, United States. Phone: +1 (512) 471-3434, or visit our website.
