[lemma=difficult] □
[lemma=difficult] [□]
[lemma=difficult] □*
The rate of change today makes it difficult for everyone to keep up to date on the new technologies . All these things have made it difficult for new telephony card vendors to come into existence and easy for the limited vendors that do exist to maintain their markets without much change . In addition , the rules have become very complex and difficult for the IRS to administer and for taxpayers to comply with , and sometimes require taxpayers to rearrange asset ownership to comply with the rules . It is difficult for the Committee to understand how the payment of a Medicaid DSH payment adjustment to a facility that has no Medicaid inpatients can be justified on statutory or policy grounds . It also made it difficult for blind persons brought up on different systems to communicate .