o  The unsigned integers min_number and max_number declare the range
      for the array's upper bound; the lower bound of an array declared
      with OCCURS . . . DEPENDING is always 1.  If you need to  specify
      an array with a lower bound other than 1, use the ARRAY clause.

   o  If the tag variable's name is not unique within the record,  none
      of  the  ancestors  in  its  fully  qualified name can be unnamed
      fields.

   o  Only VAX COBOL supports the INDEXED FOR COBOL BY field  attribute
      clause.  Other processors ignore it.

   o  You cannot use the INDEXED FOR COBOL BY optional field  attribute
      clause with Version 3.0 of VAX COBOL or any earlier version.  VAX
      COBOL supports INDEXED FOR COBOL BY in Version 3.1 and later.

   o  If you use a name as a COBOL index name you cannot use that  name
      as  a  field  name or COBOL-specific name elsewhere in the record
      description.