I’ve also gone the same route as Lisa on a few returns.  It’s unbelievable how many people milked the system, um, I mean collected unemployment this past year.  Some of my clients really did need the unemployment but others just gamed the system.  For those returns that I have prepared in the last few days that didn’t have any potential complications I went ahead and got them done.  Minnesota is still in limbo but they could still be in limbo a year from now so I’m just plugging onward with an add back on Minnesota.