being honest here mike. I see the same thing, and Ive got to believe its constantly staring you in the face also. An air layer separating the top from the bottom is the only thing that will save this tree. That inverse taper is about as bad an example as I’ve ever seen and i dont think time will fix that. If you layer successfully I do believe though, you’ve got two pretty great chunky elms in there as MHbonsai suggested.