I go back to my example again, which was me setting up a trust for my spouse and there's a capital gain at the end of the day.
Under the current rules before the law changes, the trusts would be liable to pay tax on the capital gain. Then that would reduce the amount that's available for the residual capital beneficiaries. That's probably a more appropriate answer, because they're the ones getting those assets and the gain accrued on those assets they're getting.
I know that some people had asked for the ability, though, to take advantage of tax attributes of the deceased spouse, say, their deceased wife's tax return. As I said, I think it would be very appropriate to be able to allocate some of that gain to that final tax return for her, but only where it made sense, not as a mandatory thing.