1.  A bipartisan tax bill will have to bridge big differences between the parties on capital gains tax cuts.

2.  A completely specific statement of document content would have to be the text of the document itself.

3.  A lot of small companies are having to fight for survival.

4.  A major Decision would have to be taken on whether to include financial reporting as well as auditing.

5.  A smaller working population will have to support a growing number of retired people.

6.  A submarine would have to lay a long cable right alongside the commercial cable and then pick up the traffic by induction.

7.  Airlines will have to pick up the tab for new safety regulations.

8.  All councils will have to respond in public to criticism from auditors.