If a farmer has a really good year, rather than paying tax on their profit, they can put some money into an account in a tax-deferred situation so that when they have a bad year in the future, they can take that money out and apply it to their operating costs for that particular year. That's one example of an income stabilization opportunity.
Is that something that would be beneficial, or do you guys even make enough...? My understanding is that some boats don't even make money to the point where they're paying taxes.