Pardon me. My apologies to the interpreters.
There is a description that continues on in terms of what the problem is. They also go into situations where the “inherited property exclusion” in the subparagraph won't apply, limiting parent-child, and say as well that “[a]rm's length borrowings with no personal guarantee should be arm's length capital”. It goes on.
I thought that this amendment as structured would avoid some of the issues and would be closer to what the joint committee of these two large organizations, the Bar Association and the CPAs, have said would be a means of making it fairer in situations where there is a spousal breakdown, and ensuring that the agreement they reach, and that the judge agrees to, would then be the way that they would be taxed.
Again, if there's a clean, friendly amendment to make this more effective, I just think this gets at a fairness provision in making sure that an outcome is fair in situation where.... Right now, as the rules are, they won't apply, and some people might get into a situation where they're taxed too much or taxed in a way that would be inappropriate. This would just be an easier way to plan the property settlement agreement through the court system. That's the overview.