Okay.
I will take from that, in my layman's terms, that if you have a trust set up for a child today and that trust begins to pay out, there will be no change for the family or the individual in terms of taxation, as long as that individual is receiving it out of the trust. However, if that individual becomes deceased and the trust has to be wound up in an estate, then there is some additional taxation that is going to happen to whoever the recipients of the estate are. Am I correct in assuming that?