The benefits are it’s a method of allowing the transfer of wealth usually to children or to other beneficiaries at a significantly reduced tax, and it can be very dramatic. For example, it depends on my age. There’s an actuarial table that we consult, but based on my age, I transfer let’s say a million dollars to a trust in exchange for an private annuity and let’s say based on my age the annuity would be $100,000 a year. If I die after a year, that means $900,000 is not going to be taxed. A million dollars came out of my estate, and yes I lived a year, so $100,000 came back, but then I died. The other $900,000 is going to escape estate tax.