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To: Don Lloyd who wrote (19272)	5/23/2002 11:05:31 PM
From: pezz	Respond to of 74559

<<Since nearly all of my realized income, if any, comes from capital gains, there is no quarterly income to compare to. >> Mine too. I compare to last year's total payment and divide by 4 and add the 10% ( my accountant has it all set up for me actually I just write the check ) . If I'm ahead of last year I pay and accept the loan from the Government. If not I decide whether or not to pay based on unrealized gains or loses. But I guess every situation is different.