And while certainly there is a risk analysis for the institution, there are risks for the coach as well.

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That is, we see what the institution pays out, but not an economic analysis of what it receives in return.

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William Frey, a researcher with the Brookings Institution, which has kept detailed records and analysis of the city's population since the storm, said his analysis of 2006 census data released this month shows that those in the 25- to 35-year-old age range were least likely to be present in the city by July of last year.

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Under his proposal, some 7, 500 estates would owe taxes next year, compared with 4, 000 if current policy continued, according to an analysis by the Tax Policy Center, a joint project of the Brookings Institution and the Urban Institute.

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Therefore, by way of example and for purposes of the analysis, this memorandum assumes that after a good faith investigation, the lawyer advising the financial institution desiring to enter the lucrative SCF industry will determine that there is a reasonable basis to conclude that a consensus exists among Shariah authorities on the fundamental purpose and methodologies of Shariah: The purpose is submission.

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