He's wondering if instead of paying quarterly he can just pay it all in one payment up front because of the hassle-factor of remembering and having to make the separate payments.I'm unsure of the magnitude of the hassle. My emailer--Thunderbird--has a calendar in it that lets me set up reminders months--years--in advance. I even have an annual reminder for my property taxes.Even Microsoft's LookOut can do this.Eric Hines
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