If the Mineral Wells Pre-Parole Transfer Facility in Mineral Wells, Tex. is any indication, the answer is: nothing good.

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The new rules become effective Jan. 1, 2013, but you can transfer amounts contributed to pre-tax accounts in 2012 and earlier.

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Since the federal government technically owns the reserves, the plan calls for the government to transfer 5 billion barrels of pre-salt oil reserves to Petrobras in exchange for shares in the company, thus allowing Petrobras to sell more shares to help finance its work.

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