The AMT was initially enacted to prevent high-income taxpayers from taking advantage of tax shelters to legally avoid paying any income taxes. Is this still true? What has happened to the AMT? Does it still affect only high-income taxpayers? Has the Trump Tax Proposal included changes in the tax treatments of any of these areas? Do you think taxpayers in high real estate tax states like NYS are unfairly affected by the AMT? What other issues do you see in the administration of the AMT?