paliman..one caveat is that if the shares that one sells in order to buy the new units were bought at a much higher or somewhat higher cost, then one crystalizes one's capital loss which can then no longer be utilized to offset any potential capital gains, as the 30 day buy-back rule in in force...so this needs to be taken into consideration as well...those who would fare the best are those who are selling any shares that were originally purchased at $0.32 or lower...

Cheers,

Luker