Lol.,,,what has an association got to do with the thread? If you want to say CFC rules are often irrelevant as I said you need to look at thresholds before they apply. But if you say they are not relevant whatsoever then︀ good luck. PE does not happen in a vacuum you need to look at the︁ DTA if one exists to determine this. It's simply facts I am telling you but︂ you dont have to agree...lol.