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this is one of my uh playpens or sand lots uh these are the material modification rules for debt uh these are the rules that are used to determine if something loses its grandfathered status and these rules have actually been around for a very long time um they were um written in amp;#39; 91 and finalized in 1993 or uh and I I I wrote extensively about these rules back when the regulations came out I testified before the IRS on these regulations in the 90s and theyamp;#39;ve always mattered if if you asked a tax lawyer to give you an opinion did this event uh affect whether my debt was modified if you had asked them that back in the 90s they would have read this Rule and studied it but now and and what did we do in operations uh Dana alluded it to it earlier I think it was in itamp;#39;s inferred in some of the earlier discussions people use simplifying assumptions they say if something happens Iamp;#39;m going to assume itamp;#39;s non- taxable unless somebody hits me over the he
