Please take into consideration that I did a quick cursory review of that article. I believe things have changed slightly since that article was written (February 2, 2001) because it refers to capital gains rates being 10 and 20% in 2006 and beyond. I believe it was a couple of years later that those rates were reduced to 5 and 15% and this five-year provision was done away with. Again, that`s with a cursory review of the article and a little research. I hadn`t remembered the referenced 5 years provision, probably because it wasn`t around that long.