Spin Structure of the Neutron at Low Q2

JLAB experiment E94-010 has measured the spin dependent longitudinal and transverse {}^3{vec He}( {{vec e,e'}} ; ) inclusive cross sections in the Quasi-elastic and Resonance regions. This measurement allows evaluation of the extended GDH sum for both ³He and the neutron. The extended sum tests the limits of applicability of both Chiral Perturbation Theory at low Q² and higher twist expansions at large Q². At intermediate Q² our data provides a valuable benchmark in the transition region from partonic to hadronic degrees of freedom.