It seems to me that in our omnibus forms, there is no rounding rule 
applicable to the return of collateral.  However, credit worksheets often ask 
for the rounding rule to apply to both delivery and return (similar to 
master).  Could you look at the forms at your convenience and let me know if 
I am missing something?  If not, I will ask Mark if he thinks we should 
revise.  Thanks.  Mary