Part of the reason I was proud to be able to bring this bill forward was that one of your former colleagues, Mr. Caron, built some safeguards into this bill. Those shares that are being transferred to the next generation, outside of a death occurring, have to stay in that next generation's hands for five years or else the taxation is completely reversed and those taxes have to go back and be paid.
When you have a 34% difference in tax, that is a substantial amount of funding. I don't know if either side of that equation would be able to just dip into whatever they might think they had for funds and be able to come up with that, so there are safeguards built into this. While there may never be a tax program that comes forward that is 100% without some new generation of accountants trying to find a way to get around it, I would say this is pretty much a safeguard for these particular kinds of transactions.