The Saddest Heavy Tank

Decal link: tinyurl.com/42thwzv3
The American T32E1 is one of the more overtiered War Thunder vehicles I've played recently. It doesn't do anything particularly well, and it often faces opponents that are substantially better.
Check the channel "About" section for the link to the creator of my profile picture.
Songs used (in order from first to last):
Various Command and Conquer: Generals Tracks
Second channel: / @spookstoon
Patreon: / spookston
#warthunder​​​​​​​​​​​​ #tanks​​​​​​​​​​​​ #warthundergameplay
The Saddest Heavy Tank

[@Spookston]

Hi

[@DeathWolfXV]

hi

[@cl4p-tpfr4g-tp25]

Mimimimimimimi

[@rebelkommando6166]

Hi

[@slimjim8490]

Hi

[@alexmccallum6948]

These videos are the highlight of my day 🎉

[@blumpfreyfranks8863]

Attempt 2 at getting Spookston to play any tank with a dozer blade, the catch is, he can’t engage enemies until he digs himself in. Moving around the map is allowed, but would have to dig in once in a new position to engage again.

[@Vader6640]

I think Spookston might just die from staying still too long if he did that

[@nonjaza6571]

@@Vader6640 no he won't he will die of bored instead 🤣🤣

[@Spike_365]

Yeassssss

[@yspear_]

Bro want to torture spookton

[@swagbelly7740]

cant he like use m728 and like shoot across the map with top attack hesh ?XD

[@Rainbown1037]

Spookston uses gremlin tanks as an excuse for being a gremlin.

[@Spike_365]

Facts

[@EpicFishGamer]

Spookston gremlin mode confirmed l!!1!1!1!!

[@ireallycant4416]

Ah is t32e1 a grimlin tank?

[@donnym3415]

SAY THE LINE SPOOKSTON hstvl

[@Rainbown1037]

⁠@@EpicFishGamerAbsolutly.

[@TheeOnlyStolas]

Pretty crazy how this is at 7.7 now but the is3 is still at 7.0

[@Spike_365]

Yeahhhh??

[@hi-Larry-ous]

So we're ignoring the existence of the IS-4M...okay

[@dzonylego]

say it to fucking IS6, even that it;s stronger somehow i sometimes defeated it in even worse T32

[@ushiki2212]

​@@dzonylegothe T 32 has better armour than the IS 6. If an is 6 faces you frontally it can't do anything. Even in the T 34 it's not that bad of a match up. You can pen it's frontally turret, it can't pen your turret frontally.

[@ushiki2212]

Is 3 and t 32E1 should both be 7.3 imo. And the IS 4 has the same issue as the T 32 where it's armour becomes irrelevant at uptiers and it's gun has a long reload. It's better than the T 32 imo, but I think is comparable to something like a maus.

[@samuelkiral5867]

If you want to play the happiest heavy tank you should give the KV-1S a try It's quite fast (even in reverse), has trolly armour, a gun that almost always one shots and most importantly no depression :)

[@bravosix9555]

Every Ruѕѕian tank is happy since they don't have depression lmao

[@samuelkiral5867]

@@bravosix9555 Russian bias

[@Spido68_the_spectator]

Essentially a T 34 you can afford to be more careless with

[@XSpamDragonX]

KV-1S turret is literally broken. Such a cancerous vehicle. Can't remember the last time I penetrated that magical stalinium turret, even from behind. I sure do love facing them with the US 75mm or a German 50mm where I literally have to flank and get a perfectly flat shot into his hull side.

[@RobinTheBot]

​@@XSpamDragonXwell that's how they usually worked out the few times they got used defensively, so you can be happy for the realism!

[@yaialai98]

The best thing about this tank is, when you unlock it, you start with Solid shot that has about 210mm of pen tops. So, not only you are stock in the saddest US heavy, you basically can only engage light tanks because you cannot pen anything else

[@commandoepsilon4664]

It's a lot like the M47 with the 90mm, except the M47 trades all of it's armour for the ability to get HEAT-FS, and a worse APHE.

[@yaialai98]

@@commandoepsilon4664 At least the M47 has some mobility and its 7.3 and in the T32E1 its the same gun the T26E1-1 has

[@commandoepsilon4664]

@@yaialai98 It's mobility isn't that great, but the real killer about the M47 is even BTR-80s can frontally pen it, it's basically a slower light tank the size of a house. I would much rather lose some mobility for usable armour, and switch unreliable HEAT-FS for okayish APHE. I don't know that 7.3 really helps that much over 7.7, but since I use my M47 with the RCV(p) I play it at 7.7 anyway. Though honestly it would be a bad tank at 6.7 whereas the T32E1 would be hilarious OP at 6.7.

[@reinbeers5322]

210mm pen 90mm solid shot sounds pretty good. M318A1 out of an STA3 or M47 has 194 pen and that's more than enough for most things you face even at 7.7.

[@redbarrelentertainment]

And the bare bones repair is like 7,000 SL. Since 99% of 7.7 games are uptiers you just lose tens of thousands of SL every single match

[@Joe-ss9is]

Seeing as you’re already there, how about I recommend another sad heavy tank? The famous Conqueror Mk. 2, it’s slow, it’s armor is quite inferior to other heavies of the time (M103, IS series), it’s only got SABOT and HESH, and last but not least it’s British

[@o-hogameplay185]

either the conqueror, or the churchill 7 are the worst tanks in the game (except some rocket/missile vehicles and low rank ones). they are both slow, have practically no armor, and awful guns. like the conqueror's apds does basically the same "damage" as the 17pdr apds, and shatters on everything. also awully long reload for a really inaccurate gun. the churchil at least reloads faster, and can bounce some shots when the enemy is bad

[@suzanarubi9254]

​@@o-hogameplay185if you struggle playing with the Churchill MK Vll, that is an absolute skill issue

[@justsomehaatonpassingby4488]

​@@suzanarubi9254I can hardly get a lot of kills with the Churchill... Assist though, that's another thing... very good at breaking down cannons and tracks more so than any other cannons of a higher caliber

[@mizore2190]

@@justsomehaatonpassingby4488 The Churchill has the problem of being very hard to kill, but also cant kill anything on it's own. It just sits there and absorbs fire while throwing pocket sand at it's enemies.

[@o-hogameplay185]

@@suzanarubi9254 sure buddy. low pen solidshot that parely does damage, slow as hell, and the armor is practically useless. no matter how you angle it, there will always be a weak spot that anything can pen at 4.3 and upwards. the crew is so tightly packed that even solidshot will just 1shot the tank. and let's just ignore the HE/HEAT slingers that will just OP the tank if they hit the turret anywhere

[@alexmccallum6948]

You should totally play the Italian AS-42 it’s BR is 2.0 it’s so fun

[@grantforester1864]

When they added that thing it was utterly broken, I kept getting like 10 kills a match in it

[@kimjanek646]

@@grantforester1864Me too. I immediately abused the fact that the Italian 47mm APHE hits like a nuke and could penetrate almost everything from the front at 1.3.

[@No1harris_98]

I’d love to see spookston do a video on the Pz III N at 3.0, would definitely be a cool vehicle to cover.

[@johnathantestimonial2921]

I cant wait for Spookston to suffer with the inconsistent ass heat rounds on the front of soviet tanks but also enjoy obliterating M10's and every SPAA he sees

[@cherrymolotov]

@@johnathantestimonial29214 second reload though

[@mashedpotat9565]

The question is: with the Ostketten or with the side skirts, personally I like the side skirts more because I think they look nice

[@cherrymolotov]

@@mashedpotat9565 i keep the winterketten off so i can have the tracks on. i believe it also can provide a little extra protection against some heat/he rounds at that br

[@srthebox4946]

Finally he talks about this, tragic vehicle

[@ICECAPPEDSKY]

The only reason it is even usable is because it has decent explosive filler and mobility. If it didn’t have reliable one shot potential on a penetrating hit it would be useless

[@lector-dogmatixsicarii1537]

@@ICECAPPEDSKY Cold War weirdos upon seeing a sane assessment of the T32: _[On their way to gaslight why this facing the T-55AM from the mid 80's is fair because this 1946 tank would be unbalanced at the same br as the IS-6,_ among other flaming dumpsters of snail cuckoldry]

[@ICECAPPEDSKY]

@@lector-dogmatixsicarii1537 truest shit lmao. T32E1 gets the Maus treatment. Granted I think the Maus really can’t move up or down. The T32(first version) should be 7.0 and the T32E1(finalized variant) should be 7.3 IS3, IS4M and IS6 just clubbing tanks despite being a lower br for performance than any other nations heavy at any br. Let’s not even touch the Obj.279. I have it and it’s absurd right now

[@UNPSC-0]

It does have 300mm of frontal armor, the turret is also extraordinary tough at about 400mm frontally. When it’s angled even heat can’t own it’s frontal plate. It’s a great brawler, and the Long 90mm seems meh, but in actual games when your almost always fighting Germany, it shreds them. Even the Russian vehicles can be generally delt with. As a 7.7 American player, it’s actually a good part of my lineup :3

[@FrozenPyro06]

So do you gremlin with it or let the enemy shoot your front then counter attack? Or other?

[@UNPSC-0]

Well in my regards, when I used it I used like an up-armored Super Pershing (T26E1) I played with it mainly as a brawler, as in cqc this thing can be a pain to deal with, since it doesn’t really have a weakspot frontally. Using it to eat rounds from your teammates is a pretty good way to use it, but it can do other things.

[@UNPSC-0]

I’m not much of a gremlin player by default, I just do it for fun every once in a while. Doing what you said works well, but only if what’s shooting you doesn’t have a good heat round (which usually is the case anyways)

[@UNPSC-0]

I’m now at 8.3, and looking back on it I thought it was a pretty good vechile. Think of it like a 7.7 equivalent to the Jumbo :3

[@FrozenPyro06]

@@UNPSC-0 I just wish it didn’t have a nearly 20 second reload. It makes it so hard to brawl or even contest things like Tiger 2s because they have more than 2x the reload for similar damage

[@GoldRaven-oe4by]

Heat-fs, apds, apfsds, atgm, rockets: allow us to introduce ourselves

[@Bonesmx11]

Spookston makes me want to play War Thunder, then I do, then I remember why I stopped playing and the cycle repeats…

[@average_peanut_fan3059]

Bruh same. I stop playing for a bit, watch a spookston video and then get addicted for the next month

[@iffracem]

I used to be like that, but take heart. I've found that in each "cycle" you play less, and the breaks between are longer. I'm down to starting the client maybe once every month, and start one battle, often just quitting around 10-15 minutes. Pretty soon I won't even bother loading.

[@finkleberry1514]

Spookston you have to be probably the reason I am still playing this game, I say that in a good way. I've gotten a lot better watching your videos for the past few months. Keep up the good and entertaining and informative content, and hope you have a good rest of the day!

[@bingchilling-vr1zj]

@HeisenbergTheOGbot detected

[@Anarcho-harambeism]

​@HeisenbergTheOGhow the hell can you read your language

[@joshuamueller3206]

When did you start playing the game?

[@finkleberry1514]

@@joshuamueller3206 been playing off an on for years, but finally started actually improving significantly after watching these videos instead of brute forcing my way through games lol

[@kaiserjohnny4098]

Honestly it's him and dollarplays that keeps me still playing this game and now I'm on my 9th year of playing

[@twistedhistory3181]

The editing was really smooth in this video, good stuff!

[@Neverlose001]

Spookston never fails to upload mildly entertaining videos between 8-20 minute long

[@HeisenbergFam]

Thank you Spookston for sacrificing your last bits of sanity to play as T32E1

[@Blazin092]

hey its the man himself

[@TheeOnlyStolas]

Silence bot

[@gambucino1260]

Wierd bots

[@itacticlesnowman726]

You should play the pbil m/40 it’s a fast funny Swedish car with 40mm pen auto cannon. Although there is a bug where if you only have the front and back driver none move to the gunners seat. There’s been a ticket open for it for over a year so don’t worry

[@bzien_bezef824]

Aaaand Spookston releases new video just as I am sitting down with my dinner. Lovely stuff!

[@lepershing1902]

Woohoo, another Spookston video! Thank you buddy

[@hiruko2373]

Let's gooooooooo thank you spook for this video

[@dagreatweabo6097]

At 13:49 i think it was because of the bug where german SPAA like the ostwind (or in this case a kugelblitz) will be sent flying by enemy fire by any caliber i think. Also please play the Panzer 4 H

[@LugborG]

Is that what it is? I launched a low tier AA truck last night with .50s, couldn’t tell what was going on.

[@bread5049]

So that's why i once sent wirbelwind flying with my yak1

[@AHappyCub]

Not just Ostwind or Kugelblitz, my M19 and M42 was also sent flying in a hilarious in front of enemy, even they laugh because of it lol

[@munastronaut8147]

it actually happens with m41s too

[@tankmemer]

Nearly 300k congrats! 😄

[@Partizan125]

The Battotai March playing when the Ta-Se appeared was perfect.

[@marcogaggioli9254]

Sees new spookston post, joy ensues, sees gremlin tank, joy increases.

[@Iron_Blood_Enjoyer1933]

I'd love to see another 'More tanks that could be added to War Thunder' video one day.

[@exhausting_thoughts]

I recently investigated that tank, and watching you play it and listening your feedback about it brings a lot of peace in my soul, i thought that i was the complete disaster as a ground player. cheers, for the overtier!

[@breadwaffle5158]

Cool Vid, man! Keep up the work! ;D

[@michaelverdouw9551]

Spookston, you should try the Cromwell I. Yes, I know it’s British but it’s a ton of fun to flank in since you basically have the same engine as in the spitfire.

[@danb4900]

EXTREMELY fast vehicle, but its quite hard to play, gun can be anemic but reloads very fast, OK pen, smoke rounds, shit reverse, reasonable armor thickness that wont safe you against much. If you are a good flank player im sure its great because it has more armor than a light tank and is possibly faster than one.

[@timjim5765]

Day 13 of asking spookston to play m2a2

[@keelansmith7613]

This is my favorite looking tank and i hate having to play cautiously when it's emphasis was armor. I do love clowning on Tiger 2's and The Occasional Maus. Boucing rounds from them is fun

[@asmodean9175]

Always a good day when Spookston posts.

[@nasafan23dl44]

Spookston is it possible to cover the Chieftan mk.10. Just started my grind for it and wanted to see if the composite armor and apfsds was worth it?

[@ieetcrayonz2912]

The T32's 90mm has the same reload as the Conqueror's 120mm, if not slightly slower.

[@danb4900]

Sounds ridiculous but the turret of the T32 is too cramped for one peice long 90mm ammunition. It might actually be faster if it were two peice.

[@ieetcrayonz2912]

@@danb4900 would also be better if it didn't fire APHE and fired a more powerful, smaller, and more modern APBC or APDS shell instead. Those rounds typically being smaller would also help with the cramped space slightly too

[@whoknows8864]

​@@ieetcrayonz2912except the t32e1 was produced from 1945-46... the conqueror wasn't until 10 years later. T32e1 is still ww2 era.

[@lector-dogmatixsicarii1537]

@@whoknows8864 The surprise and gas lamp shuddering on people's faces when someone knows about the T32 and T29 being ass end of WW2, and not 50's Cold War. The triple panic at gaijeen of having of an American tank with armor. **big red nerf Defcon1 button**

[@ieetcrayonz2912]

@@whoknows8864 yes I know. But they are both 7.7. I'm comparing Vehicles who often fight eachother. i don't know about you, but I'd rather choose the 120mm with 400mm of pen and a 15 second reload over the 90mm with 290mm of pen and also having a 15 second reload. That is my point.

[@andresid]

love the intro for this vid

[@fastfirefox1475]

Me falling asleep during a Spookston video because I was up late lastnight watching Spookston videos.

[@lcm1220]

You should play the jadtiger. It gets constant uptiers and has no turret. i would love for you to play it.

[@peterl3417]

I’m considering researching it and swapping out the ferdi for the jagdtiger. At least 128mn pen is kinda useful in uptiers while I already have other 6.7 tanks.

[@lcm1220]

@@peterl3417 I do like the gun, really nothing else.

[@ireallycant4416]

@@lcm1220why are you even struggling for jagtiger in a motherFucking 6.7 br while t34e1 is more suffering and it’s 7.7?? It’s kinda irrelevant to even compare them bruh

[@USSWISCONSIN64]

Jagdtiger has been pretty fun to me lately. but it does have it's issues. Still love mine though :3

[@jscarampi]

mr spooky, would be nice if you could play with the tam 2ip or the japz.k a2 i just want to see some argentinian gremlins in action

[@brandonboyd4357]

Watches spookston dominate for 5 mins I go play Proceeds to get spawn snipe from 3 angles for 10 matches straight Kms

[@AlexWithington]

Still one of my fav things anout you videos has to be the ol cnc general music its just too fitting

[@funtimefilms9302]

Day 8 of asking Spookston to play the GAZ-MM (72-K).

[@erikschlaubi7095]

One of the most fun tanks ive played is the bt-7a and i think it would be fun for you.

[@eukalyptusbonbon2983]

You know its gonna be a good Spookston video when you see the 'angry cat imag' and 'foreshadow definition'

[@FillyCheesteak]

9:08 That bass drop in my airpod though

[@xaviershah3159]

I guess this tank fits every war thunder players emotions.

[@projectincomperablesloth3324]

I highly recommend the m18 hellcat to you. Im pretty sure you would like it. day 43

[@jonathanarcoren5892]

Bro thanks on doing a video on this tank I was thinking about buying it but you might have saved me a would of pain

[@user-cf7xq7cd3v]

Spookston your play style has inspired me to be more aggressive and to turn off my brain whenever I play WT

[@DatFatThor]

Spookston: I don't think the armor on this thing is worth its br Also Spookston: Gets non penned by an atgm and heat shell

[@casematecardinal]

Mostly because people see heavy tank and click when they cursor over it. If you hit specific parts you end up hitting tiny bits in the armor that can block something like 350mm of pen.

[@ordinaryfish9339]

Creamed my jeans

[@Kokoshi]

That C&C Generals score sent me back to nostalgia. Awesome vid, sad this tank can't catch a break with lower tiers considering...everything!

[@lars6589]

Thank you even if I have the worst day of my life your videos make me smile

[@delet_this_2861]

For all its shortcomings this tank is still probably my favorite heavy tank overall, if only because of its looks lol

[@tomasmisek5598]

Attempt 16 of suggesting Spookston plays the tortoise to see if he can do well with it Also try the caernarvon and centurion mk3 because they are two other vehicles that have no business being at 7.7. In fact they may just be worse due to the unreliable post-pen. The reason is simply because i enjoy watching tmthe suffering

[@Spido68_the_spectator]

Didn't he already play the doom turtle?

[@tomasmisek5598]

@@Spido68_the_spectator the tortoise and doom turtle arent the same thing. The doom turtle is the t95, the tortoise is british and is just called the tortoise

[@peytonbrennan614]

Its gotta be pretty difficult to make warthunder into enjoyable content but i keep coming back. Its the personality i think, also pinkcore. Love the vids.

[@icy3-1]

For extra context, the premium M26E1 which is also equipped with a long 90 that uses two-piece ammo, has an Aced reload of 11.1 seconds. The T32s have an Aced reload of 14.5 seconds.

[@cerdic6867]

7.7 with a 90mm yes, absolutely impenetrable turret even in a full uptier, and almost complete invincibility to any 6.7 tank, also yes. Its in a way better position than any of the centurions.

[@LordBepis315]

loving the c&c music

[@askarbakirdinov4354]

honestly one of my favorite tanks when armor actually works

[@user-yd7gt9bw2w]

Love your videos ❤❤❤❤

[@Oogly_Brawl]

Very cool video.

[@Sh4quille0atmeal]

spookston: "this tank is so bad" also spookston: *gets 8 kills*

[@DevDylan]

I’d like to see the DF-105, in the German tech tree. 5 sec reload, 400mm pen at 8.0 is quite good. Anyway, have a good day and keep up the great content!

[@WillyD77]

Yay you did the T32 🎉

[@a.cunningham4974]

You know what isint sad to play Spookston? Playing the Kugellitz Its super cheery to play

[@Napalmenjoyer]

I just wanna say that you inspired me alot spookston, and because of that I almost have 8,000 views!

[@tritho9780]

10:39 WHY IS NO ONE TALKING ABOUT THAT FRICKN PLANE, just being at the wall.😂😂

[@maximilianhaller4428]

Can we congrats Spook for this session to not beeing bombed once on screen? That PE-8 doesn't count because it didn't killed or hurt him.

[@lacarotteamoteur243]

Love your video on bad tank were u are good with it

[@treavy-n1d]

Spookston scared of everything in warthunder but yet is a beast of a gremlin scared monster gremlin

[@ThommyofThenn]

That one random guy who kept requesting this is probably in ecstasy even as we speak

[@joshuamueller3206]

A better choice of song at 14:10 would have been Yuki no Shingun. Specifically the last line "Anyhow, the superiors won't let us go home alive."

[@wordsisnukes]

tetsuo-approved intro segment

[@SonofAeons]

HSTVL Flashbacks. Please Spookston!!!

[@kiroma0]

The conqueror really just tends to die to the most random shots

[@commandoepsilon4664]

In my experience the Conqueror tends to die to anything that doesn't hit the front of the turret.

[@lector-dogmatixsicarii1537]

The British refusal to armor their lower glacis is a chronic issue. The Conqueror facing late Cold War shit that clicks through everything is a Gaijin issue.

[@chrishansmatthews6260]

i like your voice so i leave you playing in the background while I play instead of music lol

[@assassin67904]

"I'll try spinning, that's a good trick!"

[@cpttankerjoe]

My brother and I were using Tiger 2s together and it would be really funny to spread out and just constantly shoot sides or distract players so my brother can shoot their sides.

[@murisbukvic2496]

So many tanks got down graded in BR, and this one deserves it too I keep expecting that Spongebob coughing Patrick meme whenever Spook gets a cough attack

[@blackop3765]

13:50 Sometimes youll flip when you get shot now, pretty funny but kind of frustrating as well

[@ottermaster9648]

I play this tank a lot now and I’m always baffled by the reload being so long, gaijin likes looking at really fun American tanks and saying to themselves “how do we make this less fun?” Also 8.3 upteirs against Turm 3’s are my personal nightmare.

[@speedevil22]

So to explain the flipped German SPAA, I feel like there's been an issue recently with ammo detonations not killing the vehicles for SPAA. I was in a match of Alaska last night in an Ostwind II and an M19A1 shot me and there was an explosion, my vehicle kickflipped almost 8 times like 70 feet into the air and all my SprGr ammo had disappeared.

[@JoviaI1]

8:28 says the guy who has taken multiple ATGMs to the face at this point and never dies to a shot from the front in the entire video.

[@antonybr1]

Another video from Spookston where he talks about how bad the tank is and then proceeds to kill the entire enemy team.

[@sirspoof7354]

The entire american tree seems like very slight improvemnt hets you a huge jump in br. From the m4a1 76 to the m4a3 76 is a 4.7 to 5.7 jump, event though theyre very similar in terms of performance

[@JetS_Gamer]

Finally got the centurion mk3(also at 7.7) a few weeks back, first battle I came across a 279….

[@derekstone7426]

The T32 was developed in 1945-1946, HEAT FS/ HEP was first implemented in the 1950's with the first major use in the m40 105mm recoiless rifle. The fact we still have ww2, or barely post ww2 vehicles fighting most armor nullifying heat rounds and even one of the cases early ifv's with ATGM's is pretty annoying.

[@xxbeastmode-sh3iv]

Man I just wanna watch you play the kpz-70 but atgms and smoke shells only because it is so so fun to play

[@premierbudouci5067]

Eternity of asking Spook to play the soviet T-28

[@Miikkii_21]

imagine having 2 crew members and they both are real red... the reload man

[@samhicks97]

Kudos for Akira playback 👌😎👌

[@dumpsterfire0718]

I'd love a vid on the Cromwells, the I with the 6pdr or the V with the 75mm. Solid shot is painful but having the mobility of a light tank with medium armour at 3.3-3.7 is nice.

[@OcGuy1]

M103: How's it going man? T32E1: *simply existing at 7.7* M103: yeah

[@hayabusa0037]

The saddest heavy is the British tortoise I’d argue(you should play it next)

[@theoverlord4218]

The handsome squidward of heavy tanks

[@james.kayaks]

I remember when it was frontally impervious to anything else at its BR. Got one downtier in it, and it was brutal.

[@nooblangpoo]

Another Attempt at Spook trying out the 4.3 Long 75, the PzIV L/70 (A)

[@killstone6293]

Currently stock grinding the German M48A2 C so I feel your pain. Also I would love to see you play the Jpz 4-5, probably my favorite tank destroyer because of the great chassis and reverse gearbox.

[@Starwar111ITA]

I was wondering if there were any updates on your halo essay on your 2nd channel. All your vids are fun to watch but I enjoy the longer informative ones quite a lot

[@GhostMaker00]

I appreciate the Akira reference.