as of january 1st, 2011, 157 days from now what happens and who does it impact? >> it impacts everybody. even if the democrats have their way and the administration has its way and they've kind of choose winners and losers in this thing and only tax a small percentage of people. major income tax hike. talking about the top rate going to 39.6%, by 2013 with additional taxes and obama care and phasing out of deductions the top income it that rate. all the rates go up. capital gains rates are going up by a third. dividend rates for people who have a little stock we tack those folks investing in the stock market. we want investment but tax folks making a little money on