Employee homer = new Employee(); homer is a variable that can store the location of an Employee. *LEGAL* Marketer mark = new Marketer(); mark is a variable that can store the location of a Marketer. *LEGAL* Employee sam = new Marketer(); sam is a variable that can store the location of an Employee. *LEGAL* Why? - sam can store the location of an Employee - All Marketers are Employees - OK Lawyer lenny = new Employee(); *NOT LEGAL* Why? - All lawyers are employees - Not all employees are lawyers - we're trying to make lenny store the location of an employee who isn't a lawyer