Justification of Nonmaterial Change

							RAS calculations
	As Reported in ICR			As Updated thru ADL			Updated Response Count	Updated Hours
	Responses	Hours	Burden	Responses	Burden
Form 1120-S	1,880,000	134.61	253,066,800	4,579,669	616,469,245		4,579,669	616,469,244
Schedule D	251,000	19.64	4,929,640	135,529	2,661,790		135,529	2,661,791
Schedule L	1,250,000	17.01	21,262,500	3,685,793	62,695,339		3,685,793	62,695,339
Schedule M-1 and M-2	1,217,000	3.81	4,636,770	5,629,913	21,449,969		5,629,913	21,449,970
Schedule M-3	35,000	72.33	2,531,550	46,079	3,332,895		46,079	3,332,892
Schedule K-1	5,222,000	24.44	127,625,680	7,095,663	173,418,004		7,095,663	173,418,004
Schedule K-1 w/s for stock basis	5,222,000	1.32	6,893,040	7,095,663	9,366,276		7,095,663	9,366,275
Total	15,077,000	27.92	420,945,980	28,268,309	889,393,518		28,268,309	889,393,515