Although extensive verification occurs beginning with intial test files, live files and converted files on CU*BASE, we have experienced situations with extenuating circumstances related to converted data that affected year end tax reporting. Because Substitute 1099 information is placed on the member statement at 12/31, members recieve information that may need to be ammended. Therefore, our policy is not to allow the use of this product until a new client completes a full calendar year on CU*BASE.