After failing REG twice this year with Roger (I passed the other 3 sections with Roger), I switched over to Becker for one last attempt before my 18-month window expired. I just found out today that I passed REG with my highest score of any of the 4 exams I passed, I only did Chapters 1 through 5 of the Becker course, Becker's online progress bar said I only finished 13% of their REG Program, didn't do any MCQs, didn't do any Sims, didn't do any Practice Exams… I experienced an 18-point increase in score from when I took REG in May (with Roger) to when I took it in July (with Becker). The big difference is that with Becker I realized there were limitations and a defined sequence of limitations applying to Individual losses and I found that that Becker did a better job explaining the Shareholder/Corporation views of how to handle and value contributions to corporations, it is a bit more complex of a process than what I picked up from the Roger materials. However, I found the Roger textbook to be far easier to understand when it came to Business Law and Ethics, that is why I skipped the final few chapters of the Becker material and instead read Chapters 10 to 21 of the Roger textbook. I also found that Roger was drilling down too far into Section 1245/1250 property and all the little details relating to depreciation.