Well, I'll deal with the disability one first.
When the joint committee discussed the graduated rate estate and the testamentary trust changes, we did bring up issues around disabled beneficiaries. There was a suggested solution to that in the legislation. It's a little early to tell, because we've only known about it for a couple of months. It does seem to address some of the issues, but it is, at the same time, complicated. So I think the jury's still out on whether things are worse. Things are better than they were with the original proposals, but it's hard to say how this will compare to the old legislation.
On the spousal trust change, the issue is quite common. Say if you're on a second marriage and have children from a first marriage, it's quite common to leave your assets in trust to benefit the second spouse, so that person is often an income beneficiary only. Then there is no realization of gain when the trust is formed, but it's realized later. That's really the issue because the tax could potentially go to people who won't be getting the assets, so that is our main concern. It's quite common to want to benefit—