Suppose your 2012 forecast assumptions turned out to be true and in early 2013 you are forecasting 2013 earnings. As part of that analysis, you must forecast the tax provision for the year. Assuming that 2013 pretax earnings are not expected to change substantially versus 2012, characterize your expectations for the tax provision for 2013. That is, do you expect the tax provision to be about the same, substantially higher, or substantially lower? You need not forecast an exact amount, but you should explain the reasoning for your conclusion.