The non-resident trust rules are quite controversial—they're the ones I mentioned—and the restrictive covenants. I support the restrictive covenant proposals. I think it's offensive that people should be receiving such amounts tax free. But the legislation itself is so broad—it's the same thing with the non-resident trust rules: they're so broad—that there are, I believe, significant unintended catches.
On March 19th, 2013. See this statement in context.