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US taxation system is a monster nobody completely understands: tens of thousands of pages of rules, regulatioins, exclusions, inclusions and what not.
Now it looks like it has got a cousin: the new healthcare insurance, which is already a mini monster even during pregnancy. Everybody talks about it. Nobody understands it, including the mother who carries the baby.
When it comes to making simple things complicated, Americans are no doubt #1 in the world.