The purchase price for UHCI and Silverline’s financial services company practice was allocated to the following tangible and intangibles assets and is being amortized over the useful lives indicated below: The estimated aggregate amortization expense for intangible assets for each of the succeeding five fiscal years is; 2003 through 2006: $1,362, 2007: $1,342. In June 2000, the Company announced a strategic relationship with Trident Capital, a leading venture capital firm, to jointly invest in emerging e-busi- ness service and technology companies. In accordance with this strategy, the Company invested $1,955 in Questra Corporation (“Questra”), an e-business software and consulting firm headquartered in Rochester, New York, in return for a 5.8% equity interest. Trident Capital also independently made a direct investment in Questra. The Company’s investment is being accounted for under the cost basis of accounting.  The Company reviews for impairment certain assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In the fourth quarter of 2001, Questra issued Preferred B shares in exchange for $19 million of new venture capital financing. Since the Company did not participate, its ownership interest in Preferred A shares was reduced from 5.8% to 2.1%. Based on the implied fair value of Questra, as measured by the latest round of financing, and considering the preferen- tial liquidation rights that the Preferred B shareholders received, the Company has concluded that it will not recover its investment in Questra and has recorded an impairment loss of $1,955 to recognize the other than temporary decline in value of its investment. Beginning in 1997, certain U.S. employees of the Company were eligible to participate in Cognizant Corporation’s and now IMS Health’s 401(k) plan. The Company matches up to 50.0% of the eligible employee’s contribution. The amount charged to expense for the Company’s matching contribution was $0, $0, and $31 for the years ended December 31, 2002, 2001 and 2000, respectively. In 2000, the Company established a 401(k) plan, which certain U.S. employees of the Company became eligible to participate in. The Company matches up to 50.0% of the eligible employee's contribution. The amount charged to expense for the matching contribution was $479, $351 and $195 for the years ended December 31, 2002 and 2001 and 2000, respectively. Certain of the Company’s employees participate in IMS Health’s defined ben- efit pension plan and a defined contribution plan in the United Kingdom and Ireland sponsored by the Company. The costs to the Company recognized as postretirement benefit costs and related liabilities were not material to the Company’s results of operations or financial position for the years presented. (See Note 9 to the Consolidated Financial Statements.) CTS India maintains an employee benefit plan that covers substantially all India-based employees. The employees’ provident fund, pension and family pension plans are statutory defined contribution retirement benefit plans. Under the plans, employees contribute up to twelve percent of their base 33 5. Employee Benefits The following table sets forth the significant differences between the U.S. federal statutory taxes and the Company’s provision for income taxes for consolidated financial statement purposes: Income before provision for income taxes consisted of the following for years ended December 31: 6. Income Taxes  CTS India also maintains a statutory gratuity plan that is a statutory postem- ployment benefit plan providing defined lump sum benefits. CTS India makes annual contributions to an employees’ gratuity fund established with a gov- ernment-owned insurance corporation to fund a portion of the estimated obligation. The Company estimates its obligation based upon employees’ salary and years of service. Expense recognized by the Company was $752, $902, and $511 for the years ended December 31, 2002, 2001 and 2000, respectively. compensation, which is matched by an equal contribution by CTS India. Contribution expense recognized was $928, $790, and $501 for the years ended December 31, 2002, 2001 and 2000, respectively.  The provision (benefit) for income taxes consists of the following for the years ended December 31: 2002 2001 2000 U.S.  $11,892 $7 ,236 $ 7,469 Non-U.S.  33,199 28,163 20,778 Total  $ 45,091 $ 35,399 $ 28,247 2002 2001 2000 U.S. Federal and state: Current  $ 6,292 $ 2,986 $ 3,276 Deferred 1,565 8,620 6,409 Total U.S. Federal and state  7,857 11,606 9,685 Non-U.S.: Current 2,432 1,466 961 Deferred  240 167 (82) Total non-U.S.  2,672 1,633 879 Total  $10,529 $1 3,239 $ 10,564 2002 2001 2000 Tax expense at U.S. Federal statutory rate $15,782 $1 2,390 $ 9,604 State and local income taxes, net of Federal benefit  867 361 375 Non-deductible Goodwill amortization  0 111 108 Rate differential on foreign earnings (7,544) – – Other  1,424 377 477 Total income taxes  $ 10,529 $1 3,239 $ 10,564 Notes to Consolidated Financial Statements (in thousands, except share and per share data)