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Is There Still a Square Peg in the Round Hole?
It gives us some sort of clear lines because I think that was really where taxpayers and advisors were struggling is that it was supposed to be a cliff effect but we just didn't think that that was intended. So the examples from the cost recovery method, the safe harbors, related to the safeharbors I think were very helpful Nini. They added two examples with respect to the principal based exception. And maybe even add additional examples or additional guidance to give taxpayers more certainty.