It's really what it costs in terms of the complexity involved, and also the fairness of it. Large corporations go into elaborate planning to effectively get consolidated tax returns. For smaller firms, the burden is disproportionate, so they can't. That's not fair. And with all due respect to tax colleagues, time spent by tax executives and other financial executives doing these things, and by the government in monitoring and trying to understand these mechanisms, is not really a good use of resources that could be more profitably—
