Comment on FR Doc # E8-28789

Our company is a 100% ESOP Trust owned entity, and we are also a Subchapter S Corporation, so we do not expect to pay any Federal Income Tax at a corporate level. We may be subject to other taxes, but I am not aware of the details. Would a company in our situation be able to claim a broadline exemption from this withholding? It would definitely have a significant impact, as a reseller, for 30% of our free cash to be withheld (since we operate on ~10% markup/margin model), and may force us to utilize alternative and expensive financing. This legislation may have the unintended consequence of driving small business "out of business".