Sure.
Maybe I can just expand a bit on the example. One of the exceptions is a 10% test. There are parts to this, but if you own more than 10% in votes and value, then you're not subject to the rules. The problem is that the rule doesn't apply where more than 90% of the income is from services. We did feel that was overly broad. We know that there are certain service businesses, perhaps, where the family members aren't that involved, but there are lots where they could be.
We really think the rules should be clearer. That's part of the reason why we think they should still be deferred for a bit and thought about some more, because we do think it's possible to take some of that uncertainty out of it. That would be one situation. One of the other exceptions is when you work 20 hours a week. A concern of the joint committee is that if the corporation has two businesses, that 20-hour rule is in relation to each individual business of the corporation. We thought that rule could use some more work too.
It's just very complicated, I think, and there are still some details that I think need to be considered some more.