Guys,
Here are some links..the rules appear have changed. And not for the better.... I will be the first to admit that a little knowledge is a dangerous thing, but if you can make heads or tails out of this feel free to share.
http://www.taxbrain.com/press/news/p...ase_112806.asp
http://tax.aicpa.org/Resources/Inter...+Exclusion.htm