On the other hand, there are lessons to be learned from one to the other. Usually it is from the act to the code, because the act is more stringent. Some of the proposals that we made with respect to the gift provisions that were changed, for example, had some inspiration from how much better the act seemed to be working than the code. Similarly, in some of the proposals that we've made that are before the committee, we've taken a look at the act and improved the code. But I think there are some areas that are legitimately different, some areas that are questionably different, and some areas that could be more similar.
On October 5th, 2010. See this statement in context.