That proposal requested the formation of a committee "to more fully explore the ethical and business implications of further research involving cells or cell lines that are the result of the destruction of human embryos." The Staff concurred that the proposal could be excluded under Rule 14a-8(i)(7), noting that the proposal implicated Pfizer's "ordinary business operations (i . e., product research, development and testing)." Similarly, in Merck & Co (avail Jan . 23, 1997), the Staff concurred in the exclusion of a proposal seeking the formation of a committee "to study ways to eliminate the use of human fetal tissue obtained from elective abortions in the research, development, and testing of the company's products," noting that it related to "product research, development and testing."