These issues are extremely complicated.

If you inherit a checking account with $82,000, then there is no step up in basis.

If the child is the direct beneficiary, then all of the IRA assets go to the child upon the mother's death and are subject to income tax.

The property issues are very complicated and have been going on for 4½ years, but we have to resolve this. I've been working on it myself and want to see this settled.

This is an extremely complicated and murky issue. There are a lot of gray areas.

There are very important policy issues and very complicated issues, and some basic factual issues that we think are going to be clarified by the Federal Circuit in about three weeks.