As I said, in general for income tax changes they are prospective when they are tightening. I think that in general that's considered to be fair, because taxpayers can structure their affairs in accordance with the law. If the law is changed, then in general it's usually appropriate to do that on a prospective basis, but sometimes there may be special circumstances that warrant a tightening change being made on a retroactive basis.
In this case, for this particular amendment, we felt that it would be appropriate to be applied on a prospective basis.