F >Unless you are judgement proof. Since I have received 4 pieces of E-mail asking for a definition, I will beg the indulgance of the list... Being 'judgement proof' means that even if a civil judgement is obtained against you, it cannot be satisfied. It means that you have no attachable property. The property can be in the name of another person or entity or in another jurisdiction. It is a very relaxing feeling. In the mid '80s for example when Roy Cohn (of the Army-McCarthy Hearings) was dying of AIDS, he had outstanding judgments of almost $1.5 million against him from the IRS and private parties. Meanwhile, he lived in a brownstone on the upper east side of Manhattan, used a house in the Hamptons, and regularly flew Concorde to Europe. The judgements were never executed against him, however because he had no money. He was judgment proof. The houses and other perks were supplied to him by the law firm of which he was an obviously valuble employee. Judgement proofing yourself is a powerfull concept. Duncan Frissell Who has remained judgment proof for years by employing the oldest trick in the book -- transferring all of his assets to the brains of his children (via various educational institutions) where they are immune to siezure. --- WinQwk 2.0b#0