Sunbelt Asia

Sunbelt Asia annual audits start at 13,000 baht. Fees can be found here:

http://sunbeltlegaladvisors.com/Sunbelt-Professional-Legal-Fees.php

The member's wife could set up a sole proprietorship, and with four employees and paying social security on four employees, would be able to apply for a work permit for her husband, which may or may not be approved. Liability would be wholly that of the Thai owner and audited books would not be required but personal income tax would have to be paid. The business would be entirely in her name but she could then, as has been pointed out, contract to manage the condominiums for the American friend.

Alternatively, they could set up a limited partnership so that he, as the foreigner, owns 49% of the company, however, Limited Partnerships may also see difficulty in obtaining a work permit. The authorized person of this partnership is called the Managing Partner and the Managing Partner’s liability will be unlimited, minor investors would have limited liability. Limited partnerships will be required to file their annual audits (just like any other limited companies).

A Limited company can appropriately provide a work permit requiring 4 Thai employees (proven by the enrolment of 4 Thai employees in the company social security funds) and 2 Million Baht registered capital. However, such requirement would be halved, in the case if the work permit applicant is legally married to a Thai national.

Limited Companies are much better for foreigners than limited partnerships as it gives them MUCH more protection. Sole proprietorships give the foreigner no protection at all. Limited companies are more strictly regulated and would require help in setting up in addition to the services of a certified accountant to keep audited books.

Furthermore, the Labor department tend to reserve the right not to issue a work permit to a foreigner that works for a Sole Proprietorship as they would prefer to issue this to short-term investors and/or freelancers. Therefore, applying for a work permit under a limited company would be the recommended route.

Your best course of action would be to go through an agency to set up a limited company. Sunbelt Asia has extensive experience in this and would be happy to assist.

[sunbeltlegal][/sunbeltlegal]

While a non-immigrant B visa would be the best choice, it would not be necessary to set up a separate company. In this case since you would be sourcing materials for a foreign company, a representative office could be a better fit. The office would have to apply for an Alien Business Permit and lodge notarized documentation of its incorporation with the Ministry of Commerce along with a fair amount of documentation regarding incorporation, minutes etc.

Two work permits would be available for a Representative office however it is required to remit into Thailand for its operating expenditure, a total of Baht 5 million over a period of five years, with Baht 2 million being remitted within the first year. These funds may not later be remitted out. The capital may be used for normal working capital requirements, e.g. to pay operating expenditure such as salaries and rent.

The fees for such applications are low with the initial fee 2,000 Baht. Once the application is approved, the fees are 5 Baht per 1,000 Baht capitalization of the Head Office. The minimum government fee is 20,000 Baht and the maximum government fee is 250,000 Baht. Annual reports will need to be filed and the Allen Business Permit renewed every 5 years.

www.sunbeltlegaladvisors.com

A foreign entity may establish a representative office in Thailand to engage in limited non-revenue-earning activities. These activities are restricted to:

* Searching for local sources of goods or services for its head office.

* Inspecting and controlling the quality and quantity of goods procured by its head office.

* Providing advice in various fields relating to products directly sold by its head office to local distributors or consumers.

* Disseminating information about new products and services of its head office.

* Reporting to its head office on local business developments and activities

A better choice may be to apply through the Board of Investment as Information Services are covered there.

Sunbelt Asia advisors can help you choose the appropriate category for you business.

www.sunbeltlegaladvisors.com

Questions continue about proposed new Land Tax Laws

The Thai Government remains committed to implementing a new property tax regime that will affect property owners throughout Thailand according to Finance Minister, Korn Chatikavanji. Some sources claim the bill has already gained the approval PM Abhisit Vejjajiva’s Cabinet and is being vetted by the Thai Attorney generals while others claim the law has yet to gain Cabinet approval. Either way, the possibility that the new law will take effect during the upcoming Parliamentary session is raising concerns among foreign and domestic property owners and investors. Foreign investors wonder if the tax increases will force them to sell their investment properties into a market that could be flooded with investors disposing of real estate because the increased taxes make their investment less profitable or even see them taking losses on their investment. Land prices, especially outside of Bangkok and resort locations, could see a significant decrease in price if investors try to sell property en mass when the new taxes take effect.

Purportedly the new law will exclude taxes on a residential owner’s residence (if he/she lives there for over 6 months a year) but increase taxes from .05% to 2% on other land and buildings. The aim of the law is to change the tax structure from one based upon individual’s income to one based upon their “wealth”. Some see the dramatic shift in tax policy, from the current system where 90% of tax revenues are generated by employment taxes to one based upon assets in real estate, as an attempt to placate the rural poor and increase Thailand’s political stability through economics . The law also aims to collect at least 20 Billion THB/year but Korn claims that 90% of property owners would be excluded from the tax increases. The planned revenues from the taxes will be distributed to “local administrations” as the Government aims to make them “self-sustaining” and reduce the central Government’s burden and role. Korn did admit the law faces opposition but is adamant that the change in necessary.

(See http://thailand-business-news.com/real-estate/20044-thailand-condo-thailand-remains-commited-to-new-property-tax/)

[sunbelt][/sunbelt]

This lady wrote about this subject here.

http://www.examiner.com/x-58932-Bangkok-Travel-Examiner~y2010m7d21-Hungry-for-Home-Delivery-in-Bangkok

[sunbelt][/sunbelt]

The capital or shareholder’s equities are not just limited to cash. It can be any form of assets such as furniture and fixture, equipments, land and building space and the like. By law, the minimum paid-up capital is 25% and it must be remitted to the company shortly after the company has been formed. As a starting capital, it is highly recommended that the 25% be in the form of cash. You may operate the company in its regular course and use these funds to purchase equipments, pay for rent and utilities etc. In other words, it does not have to stay in the bank account throughout the course of the business. The shareholders can even vote to loan the funds out to the Director or other party.

[sunbeltlegal][/sunbeltlegal]

What you are looking at is called Urgent and Essential Work...

Exemption from Work Permit requirements is granted to aliens who enter the Kingdom temporarily, but in accordance with the immigration law, to perform any work of any "urgent and essential nature" for a period not exceeding 15 days. However, such aliens may engage in work only after a written notification on form Tor Thor 11, signed by the alien and endorsed by his employer (authorized director of the Thai juristic identity), which has been submitted to and accepted by the Director-General or his designee.

Aliens entitled to this treatment may enter Thailand with any kind of visa, including a transit visa or tourist visa exemption stamp. It will only take 1 day to apply. Our professional fee is 1,600 Baht. No government fee is charged. Nowadays, there is no restriction on the job description. The applicant will require:

1. The Application Form (Tor Thor 11)

2. Company’s affidavit

3. Company’s shareholders list

4. Copy of Passport and (Work Permit of Company’s Director, if not Thai)

5. Copy of the applicant’s Passport (+ original) – they do not take the visa category (that means that this Short Term Work Permit could be issued to any passport holder).

Foreign citizens who enter the kingdom to work on a temporary basis at a local convention or exhibition are also exempted from work permit requirements. For this exception to apply, however, an alien can only stay in Thailand for a period less than 30 days. The Labor Department must also be informed of the situation before the seminar or exhibition convenes, unless a government entity is a co-sponsor.

What if you are looking to buy or negotiate outside a convention or exhibition In Bangkok? If your intention is to hold meetings with many Thai manufacturers in Bangkok or other areas outside Pattaya, it’s best at the minimum to get an invitation from a Thai company and get the business visa. If you go the visa route, this business visa can be obtained from any Thai Embassy or Consulate outside of the Kingdom. One of the Thai companies that you intend to meet with will be able to facilitate your business visa by providing you with a set of company documentation to support your application. The company will also be able to issue a sponsor letter (stating that you require a business visa for the purpose of exploring investment opportunities), which will need to be submitted along with the company paperwork. Depending upon which Thai Consulate or Embassy you visit to make the application, you will receive either a one year or a 90 day Non-Immigrant B (business) visa.

In Pattaya, because of the current crackdown. If a vendor agrees to be your employer as you will be meeting with them to negotiate, you can ask them to help you obtain a 15 day work permit and no visa will be required. Most vendors will not be aware of this 15 day work permit and will be hesitant to help you obtain the criteria you need. Best is to have a Thai speaking lawyer explain the procedure to them.

[sunbeltlegal][/sunbeltlegal]

My friend took care of his passport today and his daughter and him added 2 more alphabets ( 2x 26 pages) in his passport. You need to fill out 1 application for each alphabet you are adding and I suggest you fill out the application before you go to the embassy, do not let them tell you that you cannot add more than one alphabet at a time because you can!! Below is the link for the application

http://travel.state.gov/passport/forms/ds4085/ds4085_2662.html

[sunbelt][/sunbelt]

This affects every American with a passport or living outside of America or plans on traveling.

July 13, 2010 is rapidly approaching and we wanted to make sure everyone has added pages or ordered a new passport if you need to. After July 13, 2010 adding pages (you can get 3 alphabets added maximum in your passport) to your passport goes from FREE to new price $82.00 USD, yes you are reading correctly, all other services go up also so you all need to get this done now or in the next 4 business days. Here is the link

http://travel.state.gov/news/news_5078.html

[sunbelt][/sunbelt]

It is possible to register a trademark that contains only 3 letters.

First, you need to verify that the trademark that you are considering has not already been registered as a trademark with the Thai Department of Intellectual Property (DIP).

If the Trademark that you select is a recognized word with a meaning or definition (e.g. TEA or CAR) there is an obligation that the applicant must take into consideration that:

1. The word must not reflect a description and/or the quality of the product (e.g. Sticky Glue).

2. The word must not be interpret or related to geographic criteria (e.g. SAMUI [as in Koh Samui], or TAK [as in a province called Tak]).

3. If the word is a common word (e.g. CAN), you would be requested to waive your protection in terms of the wording, but you would still be protected in the designing of the logo aspect.

It should be noted that upon the submission of the application, you are also required to specify the business activities, product, sectors and/or industry that you would like your trademark to be protected. The government fees will be calculated on the types/number of business activities, product, sectors/industry at the rate of 1,000 Baht per category.

The entire process takes about six months to one year from the date of filing. However trademark protection is retroactive to the day the application was filed.

The applicant or his/her agent must have a fixed place of business with an address in Thailand. Non-resident applicants may only resister trademarks by appointing an agent, who is a Thai resident, and granting him/her a power of attorney.

[sunbelt][/sunbelt]

The Americans are throwing a party and the 2010 American Independence Day party is almost here! This year’s Fourth of July celebration will take place on Saturday, July 3rd from 12:30-8 pm at the Knowledge Inspiration School (KIS) in Huai Kwang, located at Pracha-Utit Road, Kesinee Ville, near the Cambodian Embassy. There is no parking at the event but use public transport to the Free shuttle running all day to/from the Huai Kwang MRT station. The USA’s Independence Day Celebration is one of the social events of the year in Bangkok for the American expat community as well as all those that just enjoy good times, good music, good food and a lively crowd.

Great Rock-and-Roll, Blues, Dixieland and Pop music from the bands: Soi Dog Blues, Dixieland, Peter Driscoll and the Cruiser, Southern Cross, and a DJ will keep you dancing all day.

American and International style foods will be available from well known Bangkok restaurants like Sunrise Tacos, Roadhouse BBQ, Bourbon Street and Duke’s. Traditional 4th of July fare will also be available with the American Veterans of Foreign Wars (VFW) grilling up American beef burgers with all the trimmings and the American Women’s Club serving lots of hot-dogs. The 2nd Annual I-Day Chili Cook-Off always brings out the best amateur chefs and if you think your 5-alarm chili is tops then sign up for the contest and put it to the test. Still hungry? Try the Watermelon eating contest. There are games, raffles and prizes for both kids and adults. The US Marines will be there to raise Old Glory and help us to salute the Red, White and Blue. The event is always fun and a great place for friends and family of all nationalities to enjoy a traditional American celebration. For more info, please check out http://www.idaybkk.com/

[sunbelt][/sunbelt]

There are several issues that you may run into with regard to both your visa status and your tax liability. Firstly, if your work permit expired on the 18th and your visa was an extension of stay processed and approved in Thailand, your visa may have been cancelled on the 18th as well and you may already be overstayed. The regulations state that your visa will be cancelled the same day that Immigration is notified of the cancellation of the work permit and in most cases the individual would go to Immigration the same day employment is terminated and would request a 7 day extension in order to arrange for a new visa in country or make arrangements to exit Thailand.

If the visa was issued outside of Thailand and the expiration date on your visa is some time in the future then there may be no issue and you would have until the expiration date of the visa to make new visa arrangements.

As far as the tax liability, there is really no way to know if the Immigration Department is aware of the liability but it is very doubtful as it only dates back a few months. If it is your intention to leave Thailand and then return to pack and then permanently leave Thailand it would be most advisable to pay the amount due during the period you are in Thailand between leaving Thailand as soon as possible to get a new visa a the date that you plan to leave the Kingdom permanently.

If you are going to Laos to get a visa you must go to the Thai Embassy there to get a tourist visa as if you simply do a border run which would mean you simply cross the border and then return to Thailand, you will only be issued a 15 day visa exemption stamp.

[sunbelt][/sunbelt]

If this is a one year multiple entry Non-immigrant visa that you have obtained from a Thai Embassy or Consulate abroad, you will automatically receive a 90-day entry stamp. With your every entry, for as long as it is done on or before the expiry of your original non-immigrant visa, you will receive 90 days entry stamp upon entry.

There will be no need to pay when exiting the Kingdom (unless you had overstayed from your 90 day entry stamp, then it is THB 500 per day). The only fee you will have to pay is your entry visa in Laos (depending on your nationality –ASEAN nationalities and some nationalities are exempted).

[sunbelt][/sunbelt]

Your 21 years old son (currently hold Non-Immigrant “ED” Visa) who wish to undertake either a part time job or a full time (during semester break) or even after school. To be legally and eligible to work in any of the condition aforementioned, he would require to have a work permit. According to the Labor Department, a work permit shall be given to an applicant who has a Non-Immigrant “B” Visa or Non-Immigrant “O” (Based on Supporting to a Thai Citizen [i.e. marry to a Thai citizen]).

In order for him to be able to apply for his work permit apart from being supported (employ)by a company (his employer), he would have to change his visa category from Non-Immigrant “ED” Visa to a Non-Immigrant “B” Visa.

By the way, several years ago you could get a work permit with a ED visa but times change.

[sunbelt][/sunbelt]

It is in fact possible to obtain a work permit on a Non-Immigrant “O” visa or with a extension of stay based on marriage to a Thai national. It is advisable to remain on the marriage visa whilst you are working as you will not have any visa cancellation issue should your work permit be cancelled. Under a Non-Immigrant B (business) visa extension of stay issued within Thailand then if your work permit is cancelled, the extension of stay will also be cancelled.

Providing you have registered your marriage with the district office, you can apply for a long-term extension of stay permit under the category of “Extension of Stays based on Marriage”. You must be able to show either a monthly income of no less than 40,000 Baht per month, proven and supported by the Employer company’s PND 1 (PND 1 is the company’s monthly withholding tax on the staff salary) as well as the applicant’s PND 91 (PND 91 is the personal annual income tax filing), or 400,000 Baht in your Thai bank account. These funds must be deposited into the said bank account at least 2 months prior to submitting the application for first application and 3 months for the renewal.

If you choose to show your monthly income (at least 40,000 Baht); this would require you to include your work permit in the extension of stay application paperwork.

[sunbelt][/sunbelt]

A Non-immigrant B visa can be extended at the Immigration Office in the district where you reside. It can only be extended for 1 year if you have a valid work permit booklet issued. The officer will not accept visa extension application without a valid work permit booklet, even if you show receipt that you have submitted a work permit application already. However, they may accept to extend it for another 7 days if you don’t have the work permit booklet yet for a fee of THB 1,900 per extension. Nowadays, the work permit is issued with 6 months or 1 year validity (depending on the officer’s discretion) separate and independent from the visa period. So in your case, even if you have only a few days left on your visa, for as long as the work permit has already been issued, you may extend your non-immigrant B visa for 1 year provided that you have all the remaining requirements accomplished.

On the day that you submit all required documents, the Immigration officer will put a stamp on your passport with a 30 day validity. This is what they refer to as “consideration period” wherein they review your application, make a file for you and gather whether you are fully qualified for the 1 year extension. On the 30th day, you will have to “hear the result” of your visa extension in which if approved, you will obtain an extension stamp expiring 1 year after the day you submitted the extension. Bear in mind however, that despite the extension being 1 year, it is a SINGLE ENTRY visa and will therefore be canceled the moment you leave Thailand. It is highly recommended to apply for a “re-entry permit” at the Immigration Office prior to your departure. Re-entry permits are available on single entry or multiple entries valued at THB 1,000 and THB 3,800, respectively.

For additional reference, issuance of the work permit booklet is not enough to qualify you for the 1 year Non-immigrant B visa extension of stay. Additional documents must be supplied by your company. Moreover, your company must qualify with the 3 major requirements below, especially if it has been operating for more than a year:

1) 2 Million baht registered capital per 1 work permit holder with 4 Thai employees per 1 work permit holder (must be supported by PND 1 –monthly withholding tax forms and Social Security Fund forms and receipts)

2) The revenue/gross sales of the company (at the time of the visa extension) must be able to cover for 1 year salaries of all the employees including the work permit holder(s). This is usually shown by the previous annual audit or by the half-year report (por ngor dor 51) of the current year.

3) The Owner’s equity must be positive with at least 1 million minimum.

If any (or all) of the above requirements has (have) not been met, the officer may still consider your visa extension if the officer is convinced that your company is operating on a regular basis and not just setup solely for visa and work permit purposes. In this sense, they will review your Monthly VAT Submissions (Por por 30) and may base the decision based on the transactions and daily operations of your business and/or the nature of your business. It is understandable of course that each company may suffer a loss, or fail to hire 4 Thai employees due to numerous economic factors, hence, it is on the discretion of the officer whether they see it fit to issue the 1 year extension of stay.

[sunbelt][/sunbelt]

You are correct that a non-immigrant visa is required in order to complete the registration of your vehicle. In addition you will need to provide proof of residence, through a letter from your Embassy (translated into Thai language and certified at your Embassy) as well as a copy of your lease and a signed document from your Landlord as verification.

In order to obtain a one year retirement visa within Thailand, you will be required to show at least 800,000 Baht in a Thai bank account, present for at least 60 days (for the first year, and 90 days on the succeeding years) prior to making the visa application, or alternatively proof of income from overseas of at least 65,000 Baht per month (verified by your Embassy). The applicant must also be at least 50 years of age. However, when applying for this visa at a Thai Embassy or Consulate outside of the country, you are not required to show that the funds have been in your Thai bank account for any period of time. Therefore, a viable option for you will be to apply for the non-immigrant “O-A” retirement visa from a Thai Embassy or Consulate in China.

Please be advised that you should contact the Thai Embassy or Consulate of your choice in China prior to making the application to ensure that they will accept a Non-Immigrant “O-A” retirement visa application, as some do not. You will be issued with a one year non-immigrant “O-A” retirement visa. Once this is in place you will be able to complete the car registration upon your return to Thailand. An advantage of obtaining the non-immigrant “O-A” long stay visa is that there is no requirement for border runs every 90 days. There is however a requirement to report to immigration every 90 days to verify any changes in your address. When you have less than 30 days remaining on this visa, you can extend it within Thailand at the Immigration office.

[sunbelt][/sunbelt]

In regarding to your wife (Thai citizen with UK Residency Visa) and son (UK passport holder) wish to travel to Thailand to visit relatives.

As you wife is still considered as a Thai citizen, she would have no trouble of coming back to Thailand, the only concern would be when going back to UK, you would have to check with the UK government sector whether there would be any prohibit or limitation in related to her leaving UK that would result as her losing her UK Residence.

For your son, as he is a UK passport holder. You (your son) would have 2 options, as his total stay is 11 weeks in Thailand.

One option would be to apply for a tourist visa at The Royal Thai Consulate in Hull of which would be valid for a period of 2 months and you are eligible to apply for another 1 month extension at the Immigration Head Office in Chaengwattana Road. Be sure to get a single re-entry permit at Immigration before going to Laos .

The other option would be to apply for a Non-Immigrant “O” (with Thai mother) Visa, with this category, your son would get a single 90 day visa. Be sure to get the reentry permit at Thai Immigration before going to Laos as well.

[sunbelt][/sunbelt]

Some of the Thai Embassy/Consulates would have their own special rules and regulation which stipulated by the Thai’s Ministry of Foreign Affairs in granting certain type of visa. It is sorry to learn that Thai Consulate in Zurich would only grant Non-Immigrant “ED” Visa only to the Exchange Student Programs.

Better to apply at other Consulates or another Thai Embassy in Europe. But please be informed that in order for you to apply for this type of visa category. Part of the required documents would be the letter of acceptance from that Education Institute admitting you to the course. That letter should provide the course description (curriculum) as well as confirming that your tuition fees have been fully paid. Other supporting documents that would be required would be from the Education Institute confirming of their status.

[sunbelt][/sunbelt]

If your 1-Year Extension of Stay based on Marriage was issued from Nakhon Phanom, you are required to renew at the same location where the extension of stay permit was granted. In the case that you want to have this renewal undertake in Chiang Mai, you would have to report to the Immigration in Chiang Mai of your desire to have your case (your profile) that was granted in Nakhon Phanom to be relocated to Chiang Mai.

But in order for you to be able to succeed with the profile transfer case, you must be able to clarify and would be able to convince the officer that you are residing in Chiang Mai, you would have to show the lease agreement executed by you and the land/property owner (this is an example of the supporting document, other supporting documents may be required based upon the officer’s discretion.

As you have mentioned that if you do not have the house registration, when executing a lease agreement, a copy of the house registration of the rented property should be attached to the lease agreement.

[sunbelt][/sunbelt]

Unfortunately we had a software error therefore the wrong reply was posted. The condo is located in the RCA area.

Please feel free to contact our property department by phone 02 - 229 - 4779 and our property advisors will be happy to help you.

We apologize for any inconvenience caused.

[sunbeltre][/sunbeltre]

Dear Sir,

As you have registered your marriage with the district office, you can actually apply for a long-term visa under the category of “Extension of Stay based on Marriage to a Thai national” after July 1st, 2010. You as the applicant must be able to show either a monthly income of no less than 40,000 Baht per month (proven and supported by the Employer(company)’s PND 1 (PND 1 is the company’s monthly withholding tax on the staff salary) as well as a PND 91 (PND 91 is the personal annual income tax filing) or 400,000 Baht in your Thai bank account. Where this funds must be deposit into the said bank account for at least 2 months (for first time application and 3 month for the renewal).

The recommended solution in applying would be in your case : to show the 400,000 Baht in your Thai bank account. If you choose to show the 40,000 Baht monthly income, you would run into road block of requirement to also show your work permit (of which would not be apply until August 1, 2010).

As for the validity of the medical certificate, there are is a time frame of six months stipulate by the labor department. Please be informed that some hospitals have their own internal policies of specify the validity of their medical certificate such as 1 month, 3 months, or 6 months.

Normally a work permit could be issued within 2 weeks, but as you will be working in an education institute, the process will be taken longer than usual as it would involve the approval and clearance from the Ministry of Education.

[sunbelt][/sunbelt]

Around 2005-2006, the Social Security Office had announced that all Employers (this include the Authorized Director and/or shareholders of the company) shall have to rights to enrol themselves in the Social Security Fund System as the Secure Parties. In fact , if you had paid in the system in the first place, they refunded the money.

They foresee that as the employers were able to bare their staff (employee)’s salary. They should be able to bare their personal health insurance.

For your information medication supplied to the patients using Social Security Insurance are generic medicine, as well as the quality of the treatment are also limited.

[sunbelt][/sunbelt]

The steps that you have outlined in your message are correct. You will need to take certain company documentation (including company affidavit, shareholders list, tax registration certificate etc.) to a Thai Embassy or Consulate outside of the Kingdom in order to apply for the Non-Immigrant B (business) visa. You will also require a sponsor letter from the company requesting the visa due to your impending employment. All the company documents and the sponsor letter must be stamped with the company seal and signed in blue ink by the company Director. If you go to a bordering country to make the application, such as Cambodia or Laos, then you will receive a 90 day Non-Immigrant B visa. The fee payable at the Embassy for this visa is 2,000 Baht. Upon your return to Thailand you will then be able to apply the work permit immediately. It is important to note that this 90 day Non-Immigrant B visa is a single entry, meaning that if you leave the country in this 90 day period, the visa will expire. However, if you wish to leave the country you can go to immigration in Thailand to get a re-entry permit for 1,000 Baht, which will allow you to exit and re-enter once on this visa. If you wish to exit and re-enter on numerous occasions then you can obtain a multiple entry stamp from immigration in Thailand for 3,800 Baht. Locations where you can go to apply for the Non-Immigrant B visa include the Thai Embassy in Vientiane, Laos or Phnom Penh, Cambodia, where the processing time is one working day.

[sunbelt][/sunbelt]