Amendment vs bill House Committee Amendment, #4147, APP, Adopted vs Enrolled

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ENROLLED Regular Session HOUSE BILL NO.
HCAHB749 2549 4147 HOUSE COMMITTEE AMENDMENTS Regular Session AmendmentsproposedbyHouseCommitteeonAppropriationstoEngrossedHouseBillNo.
749 BY REPRESENTATIVE CARVER AND SENATOR FOIL AN ACT To amend and reenact R.S.
by Representative Carver AMENDMENT NO.
17:3084(A)(14), 3085(3), 3086, 3092(13) and (14), 3093(C)(3) and (D)(1)(f), 3095(A)(4) and (E)(2), 3100.2(12) and (13), 3100.3(B)(3) and (C)(1)(f),and3100.5(A)(4)andtoenactR.S.17:3090(E),3099(I)and(J),3100.5(G), 3100.8(I) and (J), Chapter 22-C of Title 17 of the Louisiana Revised Statutes of 1950, to be comprised of R.S.
1 On page 2, line 17, after "until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
17:3100.21 through 3100.26, and R.S.
2 On page 2, line 19, after "Title," and before "of the rate" delete "whichever occurs later," AMENDMENT NO.
17:3129.4(D), relative to savings account programs;
3 Onpage3,line13,after"beginningon"andbefore"thedateof"delete"December31,2026, or" AMENDMENT NO.
to providefortheadministration of the ABLE Account Program, the Louisiana Student Tuition Assistance and Revenue Trust Program, and the Louisiana Student Tuition Assistance and Revenue Trust Kindergarten Through Grade Twelve Program;
4 On page 3, line 15, after "Title," and before "all" delete "whichever occurs later," AMENDMENT NO.
to authorize the Louisiana Tuition Trust Authority to enter into a contract with a program manager for the administration of the program accounts and the investment of account funds;
5 On page 3, line 21, after "beginning on" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
to provideforthetransferofcertainmonieswithintheLouisianaEducationTuitionand Savings Fund to the program manager;
6 On page 3, line 23, after "Title," and before "all ABLE" delete "whichever occurs later," AMENDMENT NO.
to provide for the powers and duties of the authority and the program manager;
7 On page 4, line 6, after "until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
to require the authority to notify the presiding officers of the legislature and the state treasurer of the execution of the contract;
8 On page 4, line 8, after "of this" delete the remainder of the line in its entirety and insert "Title." AMENDMENT NO.
to require the authority and the state treasurer to coordinate on the implementation of account transfers;
9 On page 4, line 23, after "until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
to provide for definitions;
10 On page 4, line 25, after "Title," and before "of the rate" delete "whichever occurs later," AMENDMENT NO.
to provide for effectiveness;
11 On page 5, line 5, after "until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
and to provide for related matters.
12 On page 5, line 6, after "Title," delete the remainder of the line in its entirety Page 1 of 4 CODING:
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HB NO.
HCAHB749 2549 4147 AMENDMENT NO.
749 ENROLLED Be it enacted by the Legislature of Louisiana:
13 On page 5, line 14, after "until" and before "the" delete "December 31, 2026, or" AMENDMENT NO.
Section 1.
14 On page 5, line 15, after"manager,"delete the remainderof the line in its entiretyand at the beginning of line 16 delete "occurs later," AMENDMENT NO.
R.S.
15 On page 5, line 18, after "until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
17:3084(A)(14), 3085(3), 3086, 3092(13) and (14), 3093(C)(3) and (D)(1)(f), 3095(A)(4) and (E)(2), 3100.2(12) and (13), 3100.3(B)(3) and (C)(1)(f), and 3100.5(A)(4) are hereby amended and reenacted and R.S.
16 On page 5, line 19, after "manager," delete the remainder of the line in its entirety AMENDMENT NO.
17:3090(E), 3099(I) and (J), 3100.5(G), 3100.8(I) and (J), Chapter 22-C of Title 17 of the Louisiana Revised Statutes of 1950, comprised of R.S.
17 Onpage5,line23,after"until"deletetheremainderofthelineinitsentiretyanddeletelines 24 and 25 in their entirety and insert "the date of the execution of the authority's contract with a program manager." AMENDMENT NO.
17:3100.21 through 3100.26, and R.S.
18 Onpage6, line4, after"Beginning on" and before"the date of"delete "December31,2026, or" AMENDMENT NO.
17:3129.4(D) are hereby enacted to read as follows:
19 On page 6, line 6, after "Title," and before "monies in" delete "whichever occurs later," AMENDMENT NO.
§3084.
20 On page 6, line 9, after "On" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
Louisiana Tuition Trust Authority;
21 On page 6, at the beginning of line 11, delete "whichever occurs later," AMENDMENT NO.
rules;
22 On page 6, at the beginning of line 25, delete "December 31, 2026, or" AMENDMENT NO.
compliance with federal requirements A.
23 On page 6, line 26, after "of this" delete the remainder of the line in its entirety and delete line 27 in its entirety and insert "Title." AMENDMENT NO.
The authority shall, by adoption of rules pursuant to the Administrative Procedure Act and in consultation with the advisory council, provide for the following functions, policies, and requirements of the program and shall ensure through such rules that all of the following aspects of the program comply with all applicable provisions of Section 529A of the Internal Revenue Code and with any regulations pertaining to qualified ABLE programs issued pursuant thereto:
24 On page 7, line 13, after "Until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
* * * (14) The determination, until the date of the execution of a contract with a program manager as provided in Chapter 22-C of this Title, of the rate of interest to be paid on ABLE accounts of record at the close of a calendar year, provided that such rate is not a negative rate and is approved bythe state treasurer.
25 On page 7, line 14, after "Title," delete the remainder of the line in its entirety and at the beginning of line 15, delete "later," Page 2 of 4 CODING:
* * * §3085.
Louisiana Tuition Trust Authority;
powers relative to the administration of the program In addition to anyother powers conferred bythis Chapter, the authoritymay do any of the following:
* * * (3) Make,execute,anddelivercontracts,conveyances,andotherinstruments necessary to the exercise and discharge of the powers and duties of the authority, including contracts for the administration of ABLE accounts and the investment of Page 2 of 13 CODING:
HB NO.
HCAHB749 2549 4147 AMENDMENT NO.
749 ENROLLED accountfundsinaccordancewithfederallaw,thisChapter,andChapter22-Cofthis Title.
26 On page 7, line 23, after "until" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
* * * §3086.
27 On page 7, line 24, after "Title," delete the remainder of the line in its entirety and at the beginning of line 25, delete "later," AMENDMENT NO.
ABLE account funds;
28 On page 8, line 10, after "Beginning on" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
investment A.
29 On page 8, line 11, after "manager," delete the remainder of the line in its enitrety AMENDMENT NO.
The state treasurer shall invest monies deposited in the ABLE accounts in the same manner as prescribed by R.S.
30 On page 8, line 14, after "On" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
17:3091 et seq.
31 Onpage8,line15,after"manager,"andbefore"allmonies"delete"whicheveroccurslater," AMENDMENT NO.
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for the investment of monies deposited in START Program accounts.
32 On page 9, line 16, after "Beginning on" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
Funds in ABLE accounts shall be invested in such investment options and subject to the same requirements and limitations for funds deposited in START Program accounts provided in R.S.
33 On page 9, at the beginning of line 18, delete "whichever occurs later," AMENDMENT NO.
17:3091 et seq., except as otherwise provided in this Chapter.
34 On page 10, line 17, after "On" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
B.
35 Onpage10,line18,after"program"deletetheremainderofthelinein itsentiretyandinsert "manager:" AMENDMENT NO.
Notwithstanding any provision of this Section or any other provision of law to the contrary, beginning on the date of the execution of a contract between the authorityandaprogrammanagerasprovidedinChapter22-CofthisTitle,allABLE accounts may be administered, and all funds in such accounts may be invested, by the program manager.
36 On page 10, line 27, after "Beginning on" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
* * * §3090.
37 On page 10, line 28, after "manager," and before "monies" delete "whichever occurs later," AMENDMENT NO.
Achieving a Better Life Experience in Louisiana Fund * * * E.
38 On page 12, line 26, after "Beginning on" and before "the date of" delete "December 31, 2026, or" Page 3 of 4 CODING:
Notwithstanding any provision of this Section or any other law to the contrary, beginning on the date of the execution of a contract between the authority andaprogrammanagerasprovidedinChapter22-CofthisTitle,allABLEaccounts maybeadministered,andallfundsinsuchaccountsmaybeinvested,bytheprogram manager.
* * * §3092.
Definitions As used in this Chapter, the following terms have the following meanings unless the context clearly indicates otherwise:
* * * Page 3 of 13 CODING:
HB NO.
HCAHB749 2549 4147 AMENDMENT NO.
749 ENROLLED (13) "Variableearnings"meansthatportionoffundsinaneducationsavings account invested in equities.
39 On page 12, line 27, after "manager," delete the remainder of the line in its entirety AMENDMENT NO.
(14) "VariableEarningsTransactionFund"meansthesubaccountestablished by the state treasurer within the Louisiana Education Tuition and Savings Fund to receiveearnings funds asdescribedinR.S.17:3095(H)tobemaintainedbythestate treasurer until the date of the execution of a contract between the Louisiana Tuition Trust Authority and a program manager as provided in Chapter 22-C of this Title.
40 On page 13, line 1, after "On" and before "the date of" delete "December 31, 2026, or" AMENDMENT NO.
§3093.
41 Onpage13,line2,after"manager,"andbefore"allmonies"delete"whicheveroccurslater," Page 4 of 4 CODING:
Louisiana Tuition Trust Authority;
creation;
powers * * * C.
In addition to any other powers conferred by this Chapter, the authority may do any of the following:
* * * (3) Make,execute,anddelivercontracts,conveyances,andotherinstruments necessary to the exercise and discharge of the powers and duties of the authority, including contracts for the administration of education savings accounts and the investment of account funds in accordance with federal law, this Chapter, and Chapter 22-C of this Title.
* * * D.(1) Theauthorityshall,byadoptionofrulespursuanttotheAdministrative Procedure Act, provide for the following:
* * * (f) The determination, until the date of the execution of a contract between theauthorityandaprogrammanagerasprovidedinChapter22-CofthisTitle,ofthe rate of interest to be paid on education savings accounts of record at the close of a calendar year, provided that such rate is not a negative rate and is approved by the state treasurer.
* * * Page 4 of 13 CODING:
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HB NO.
749 ENROLLED §3095.
Education savings accounts;
types, use, limitations, and disclosures A.
* * * (4) Subjecttothelimitation imposed byR.S.17:3098(B),theauthorityshall guarantee, until the date of execution of a contract with a program manager as provided in Chapter 22-C of this Title, payment of the redemption value of an education savings account in which the deposits and interest are invested in fixed earnings.
* * * E.
* * * (2) Prior to the close of the calendar year in which the program is implemented and each year thereafter on a date specified bythe authority, the state treasurer shall determine and report to the authority, until the date of the execution of the authority's contractwith a program manager, the total earnings and the rate of return achieved on deposits in the Louisiana Education Tuition and Savings Fund.
Based upon the fund's reported earnings, the authority shall establish, until the date of the execution of the authority's contract with a program manager, the rate of interest to be applied to the accumulated principal and interest in education savings accounts of record, subject to approval by the state treasurer.
The authority shall calculateandcredittheappropriateamountofinterestearningstoeachsuchaccount priortothecloseofthecalendaryearuntilthedateoftheexecutionoftheauthority's contract with a program manager.
* * * §3099.
Louisiana Education and Tuition Savings Fund;
use * * * I.
The authority may enter into a contract with a program manager to administer savings accounts and to invest the funds in such accounts as provided in Chapter 22-C of this Title.
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HB NO.
749 ENROLLED J.(1) Beginning on the date of the execution of a contract between the authority and a program manager as provided in Chapter 22-C of this Title, monies in savings accounts as contained in the Louisiana Tuition and Savings Fund maybe administered and invested by the program manager.
(2) On the date of the execution of a contract between the authority and a program manager as provided in Chapter 22-C of this Title, all monies deposited in savings accounts as contained in this fund shall be transferred to the program manager, except for the contents of the Savings Enhancement Fund, which shall continue to be subject to the provisions of R.S.
17:3129.4.
* * * §3100.2.
Definitions As used in this Chapter, the following terms have the following meanings unless the context clearly indicates otherwise:
* * * (12) "Variableearnings"meansthatportionoffundsinaneducationsavings account invested in equities.
(13) "VariableEarningsTransactionFund"meansthesubaccountestablished bythe state treasurer within the Tuition and Savings Fund to receive earnings funds as described in R.S.
17:3100.5(F) to be maintained by the state treasurer until the date of the execution of a contract between the authority and a program manager as provided in Chapter 22-C of this Title.
§3100.3.
Louisiana Tuition Trust Authority;
administration;
powers * * * B.
In addition to any other powers conferred by this Chapter or any other provision of law, the authority may do any of the following:
* * * (3) Make,execute,anddelivercontracts,conveyances,andotherinstruments necessary to the exercise and discharge of the powers and duties of the authority, including contracts for the administration of education savings accounts and Page 6 of 13 CODING:
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HB NO.
749 ENROLLED investment of account funds in accordance with federal law, this Chapter, and Chapter 22-C of this Title.
* * * C.(1) Theauthorityshall,byadoptionofrulespursuanttotheAdministrative Procedure Act, provide for the following:
* * * (f) The Until the date of the executionofacontractwith aprogram manager as provided in Chapter 22-C of this Title, the rate of interest to be paid on education savings accounts of record at the close of a calendar year.
Such rate shall not be a negative rate and shall be approved bythe state treasurer.
* * * §3100.5.
Education savings accounts;
types, use, limitations, and disclosures A.
* * * (4) Subject to the limitation imposed by R.S.
17:3100.7(B), the authority shall guarantee,until the dateoftheexecutionofacontractwith aprogram manager as provided in Chapter 22-C of this Title, payment of the redemption value of an education savings account in which the deposits and interest are invested in fixed earnings.
* * * G.
The authority may enter into a contract with a program manager to administer savings accounts and to invest the funds in such accounts as provided in Chapter 22-C of this Title.
* * * §3100.8.
Louisiana Education and Tuition Savings Fund;
use * * * I.
The authority may enter into a contract with a program manager to administer education savings accounts and to invest the funds in such accounts as provided in Chapter 22-C of this Title.
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HB NO.
749 ENROLLED J.(1) Beginning on the date of the execution of a contract between the authorityandaprogrammanager,moniesineducationsavingsaccountsascontained in the Louisiana Tuition and Savings Fund maybe administered and invested bythe program manager.
(2) On the date of the execution of a contract between the authority and a programmanager,allmoniesdepositedinsavingsaccountsascontainedinthisfund shall be transferred to the program manager, except for contents of the Savings Enhancement Fund, which shall continue to be subject to the provisions of R.S.
17:3129.4.
* * * CHAPTER 22-C.
ADMINISTRATION OF SAVINGS ACCOUNTS AND INVESTMENT OF ACCOUNT FUNDS §3100.21.
Definitions For the purposes of this Chapter:
(1) "ABLE account" means a special savings account as defined in R.S.
17:3082 for purposes of the ABLE account program as provided in Chapter 22 of this Title.
(2) "Authority" means the Louisiana Tuition Trust Authority.
(3) "Program manager" means an entity with which the authority contracts fortheadministrationofsavingsaccountsprovidedforinChapters22,22-A,and22- B of this Title and the investment of account funds as provided in this Chapter.
(4) "Savings account" means ABLE, START, and START K12 savings accounts provided for, respectively, in Chapters 22, 22-A, and 22-B of this Title.
(5) "STARTaccount"meansaneducationsavingsaccountasdefinedinR.S.
17:3092 for purposes of the START Program as provided in Chapter 22-A of this Title.
(6) "START K12 account" means an education savings account as defined in R.S.
17:3100.2 for purposes of the START K12 program as provided in Chapter 22-B of this Title.
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HB NO.
749 ENROLLED §3100.22.
Legislative intent;
administration and management of savings account programs A.(1) It is the intent of the legislature to provide for safe and efficient administration of savings accounts and investment of savings account funds.
(2) Beginning on the date of the execution of a contract between the authority and a program manager as provided in this Chapter, the provisions of this Chapter shall govern the administration of savings accounts and the investment of savings account funds.
B.(1) The provisions of this Chapter shall comply with the provisions of Sections529and529AoftheInternalRevenueCode.
AnyprovisionofthisChapter determined to be in conflict with any requirement of the code as applicable to a qualified tuition program as defined in Section 529 of the federal Internal Revenue Code, as amended, or a qualified ABLE program as defined in Section 529A of the federal Internal Revenue Code, as amended, shall be superseded by such code provision to the extent necessary to assure that the program continues to meet the code's definition of each of these programs, as applicable.
(2) Any requirement of this Chapter determined to be more restrictive than therequirementsofthefederalInternalRevenueCodeasapplicabletosuchatuition program or ABLE program maybe modified to conform with code requirements by the authoritybyrule promulgated in accordance with the Administrative Procedure Act.
C.
Nothing in this Chapter shall be construed to limit the powers and duties of the authority as provided in Chapters 22, 22-A, and 22-B of this Title, including but not limited to the provisions of R.S.
17:3085, 3093, and 3100.3.
§3100.23.
The Louisiana Tuition Trust Authority;
powers relative to the administration of the savings account programs A.
The authorityshall continue to exercise the powers and duties conferred upon it pursuant to Chapters 22, 22-A, and 22-B of this Title.
The authority may enter into a contract with a program manager to administer savings accounts and to invest the funds in suchaccounts.
Theprogrammanagershallberequiredunderthe Page 9 of 13 CODING:
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HB NO.
749 ENROLLED contract to provide qualifying savings account owners with access to enrollment in an operating qualified tuition program as defined in Section 529 of the federal Internal Revenue Code, as amended, or a qualified ABLE program as defined in Section 529A of the federal Internal Revenue Code, as amended.
B.
On the date of the execution of a contract between the authority and a program manager:
(1) All savings accounts shall be transferred to the program manager for account administration and investment of account funds.
(2) All deposited monies for savings accounts contained in the Tuition and Savings Fund as provided in R.S.
17:3129.4 shall be transferred to the program manager.
The monies in the Savings Enhancement Fund shall remain in the state treasury, and the treasurer shall continue to administer the Savings Enhancement Fund in accordancewithR.S.17:3129.4forthepurposesprovidedinChapters22-A and 22-B of this Title.
C.
Beginning on the date of the execution of the contract with the program manager, monies to be deposited in savings accounts shall be sent directly to the program manager, except for cash deposits.
The Board of Regents shall provide for thereceiptofcashdeposits,theirplacementinasubaccountcreatedforthispurpose, and their transmittal to the program manager along with any instructions received from the account owner regarding investment selections.
§3100.24.
Program manager;
responsibilities The program manager shall, at a minimum, do the following:
(1) Offeraccountownersaselectionofinvestmentoptionsthatshallinclude an option equivalent to fixed earnings as defined in R.S.
17:3082, 3092, and 3100.2 thatensuresthesecurityoftheprincipalandinterestthereonandmayincludeoptions for variable earnings as defined in R.S.
17:3082, 3092, and 3100.2.
(2) Administer accounts according to valid instructions from account owners.
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HB NO.
749 ENROLLED (3) Collect and report data to the legislative auditor for purposes of audits.
(4) Provide annual account owner statements.
(5) Provide tax documents to each account owner relative to his account, including information on deposits for the previous calendar year and deposit totals over time.
(6) Provideannualreportingofdisbursementsforexpensesthatdonot meet the definition of qualified disability expenses as defined in R.S.
17:3082, qualified higher education expenses as defined in R.S.
17:3092, or qualified education expensesasdefinedinR.S.17:3100.2totheDepartmentofRevenueandtheInternal Revenue Service.
(7) Provide rollover reporting to the authority.
(8) Provide quarterly reporting to the authority on the total number of accountsandtotalassetsbyaccounttype,includingthenumberofnewaccountsand the number of closed accounts.
(9) Provide annual reporting to the authority of investment performance by investment type.
(10) Enter into agreements with account owners' employers for payroll deduction deposits.
(11) Provide annual accounting to START account owners providing their progress in saving towards five years' of qualified higher education expenses as provided in R.S.
17:3095(E).
(12) Determine the fully funded account amount for START accounts as provided in 17:3096(D).
§3100.25.
Notificationofcontract;presidingofficersofthelegislatureandthe state treasurer Theauthorityshall submit writtennotificationtothespeakeroftheHouseof Representatives, the president of the Senate, and the state treasurer of the execution of a contract with a program manager within twenty-four hours following such execution.
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HB NO.
749 ENROLLED §3100.26.
Implementation;coordinationbetweenLouisianaTuitionTrustAuthority and state treasurer If the authority contracts with a program manager as authorized by this Chapter, the authority and the state treasurer shall coordinate on the transfer of information necessary for the migration of savings accounts and the investment of account funds to the program manager and for the implementation of all other provisions of this Chapter.
* * * §3129.4.
Louisiana Education Tuition and Savings Plan and Fund * * * D.
Notwithstanding any provision of law to the contraryand as provided in Chapter 22-C of this Title:
(1) Beginning on the date of the execution of a contract between the authority and a program manager, monies in savings accounts as contained in the Tuition and Savings Fund may be administered and invested by the program manager.
(2) On the date of the execution of a contract between the authority and a program manager, all monies deposited in savings accounts as contained in the TuitionandSavingsFundshallbetransferredtotheprogrammanager,exceptforthe contentsoftheSavingsEnhancementFund,whichshallcontinuetobesubjecttothe provisions of this Section.
Section2.(A) TheLouisianaStateLawInstituteisherebydirectedtoredesignatethe provisions of R.S.
17:3100.21 through 3100.26, as contained in Chapter 22-C of Title 17 of the Louisiana Revised Statutes of 1950 as enacted bySection 1 of this Act, as R.S.
17:3101 through 3106.
(B) The Louisiana State Law Institute is hereby directed to redesignate the provisions of R.S.
17:3101 through 3109, as contained in Chapter 23 of Title 17 of the Louisiana Revised Statutes of 1950, as R.S.
17:3111 through 3119.
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HB NO.
749 ENROLLED Section 3.
This Act shall become effective upon signature bythe governor or, if not signedbythegovernor,uponexpirationofthetimeforbillstobecomelawwithoutsignature by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana.
If vetoed bythe governorand subsequentlyapproved bythe legislature, this Act shall become effective on the dayfollowing such approval.
SPEAKER OF THE HOUSE OF REPRESENTATIVES PRESIDENT OF THE SENATE GOVERNOR OF THE STATE OF LOUISIANA APPROVED:
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