With regard to the disconnect part, the issue is that these are major changes in tax policy, so our position is that they really need to be treated that way. Again, that goes back to the 75 days.
Our members are having trouble because the provisions are so complicated, and some of them will be effective three months from now, such as the income sprinkling. The provisions you talked about before are already effective, and they are trying to figure out how to deal with situations there.
I think that, in addition to making sure things are grandfathered, you also have to make sure people have enough time to adjust their legal arrangements to correspond to the new rules.