I think that's fair. As we said, those of us who have been advocating for the change to section 84.1 don't want it to be abused. We think the section needs to stay there for abuse, but these guardrails prevent that. These guardrails make it apply to legitimate succession planning, legitimate transactions between parent and kids, or grandparent and kids.
I think they are fair. As I said, it doesn't take long to get to a $10-million value, and that's where this phase-in starts to apply. If I had my druthers, I would like to see that threshold be a bit larger, but I'm totally fine with this as a starting point.