We've spent some time on this issue.
Of course, for other professionals, the law to ensure that people have their revenue and expenses in the same time period was changed in the early 1980s. We believe the approach we've come to is one that makes sense and that treats the legal profession like other professions.
We worked with the various legal associations to make sure we have the implementation effective in this regard. By moving the transition from what was originally considered to be a two-year transition to a five-year transition, we believe we've found a way to get at the objective. That is, a tax system that's consistent for people in different kinds of enterprises, and one that allows a transition for those organizations that have work in progress that they need to fold into their activities in a reasonable fashion.