The issue of the 1985 Tax Reform Act, I think, applies primarily to public
 institutions of higher education. I would very much like to have an
opportunity to chat with research administrators who are comfortable with their
understanding of the implications of the 1986 Tax Reform Act on
research performed in their facilities. Further, I understand that
regulations have been proposed which would be even more stringent
than the provisions of the original legislation. As you are aware,
the effect of the legislation already is significant on negotiation of
research contracts. I look forward to enlightenment of this matter.
Ilze Krisst, PhD
Research Foundation
University of Connecticut
Researcg Foundation