I am NOT preaching but this discussion should go to the McFaulds forum as it appears to be the best location for this. Or maybe the forum relating to this company??? Maybe you can put it all down to tax planning or 'General Personal Accounting' as dictated by each individuals personal financial accountant. There are so many items in individual and personal trust account tax planning that even the somewhat above average CFA has a real challenge getting the most for their client (not including their fee). I actually read the 'Green Book' as it was called (may be different now???) for 3-4 years in a row and actually understood a little of it back in the 1980's but gave upp when the so called Free Trade??? and NAFTA came into effect. Even though it was a case of "The more things change the more they stay the same" almost every thing did change from the technical point of view and making the mental acrobatic flip, twist, and rotation allowed for only the full timers and newer Tax Lawyers to keep on tpo of it all. Called "Specialization" within a 'Specialized' area of the 'Specific' specialty within the particular 'Law(s)... Bla Bla Bla. Likely as much all about lining up 'Personal Ducks' as any thing else for a play such as this one!!! Old Joe PS: The 'Commerce and Business 101' does not apply to this area situation no more than the 'Reading of the Tape' applies.