>>-.---.-.----.-ILSMARTNEST------>< +-\-+ +-NO-+
| Default: | NOILSMARTNEST | 
| Phase: | Syntax check | 
| $SET: | Any | 
| IDE Equivalent: | None | 
By creating nested classes, programs within the same compilation unit can have linkage records with the same name.
The following COBOL program is compiled with ILSMARTLINKAGE, ILSMARTNEST, ILCUTPREFIX(lnk-b-) and ILCUTPREFIX(lnk-):
       program-id. BookLegacy.
						 ...
       linkage section.
       01 lnk-function            pic x.
       01 lnk-b-details.
          03 lnk-b-text-details.
             05 lnk-b-title       pic x(50).
             05 lnk-b-type        pic x(20).
             05 lnk-b-author      pic x(50).
          03 lnk-b-stockno        pic x(4).
          03 lnk-b-retail         pic 99v99.
          03 lnk-b-onhand         pic 9(5).
          03 lnk-b-sold           pic 9(5).
       procedure division using by value lnk-function
                                by reference lnk-b-details.
 
               		In Java, you can access the data in BookLegacy program in JVM COBOL as follows:
    BookLegacy myBook = new BookLegacy();
       //creates an object corresponding to the BookLegacy program
    BookLegacy.Details myDetails = new BookLegacy.Details();
       //creates an instance corresponding to the group lnk-bdetails
    . . .
       myDetails.setStockno("6666");
       myDetails.setTitle("Managed COBOL");
       myDetails.setAuthor("Mike Focus");
       myDetails.setType("Reference");
       myDetails.setRetail(new ScaledInteger(155, 5));
       myDetails.setOnhand(20);