I can give you a more detailed explanation of that. In the event that a loan is called by the financial institution—it is defaulted—and it falls to the guarantor to pay that loan, at that point it becomes a liability or a loan from the political entity to the guarantor. The guarantor has a choice to continue to have that loan. That political entity would be required to repay the loan, or they have the option of using the contribution limit on an annual basis to repay that loan.
So it would be in the event that it was called by the financial institution. It falls to the guarantor. The guarantor could use the contribution limit, year after year—the $8,400 a year—to receive payment for that loan.