The estate planners love cover names, so we call those SCIN’s, S-C-I-N, self-canceling installment notes. So, again, it’s an estate tax reduction technique, in most cases. I could transfer a million dollar asset to my children in exchange for a note for a million dollars, but the note says they have to pay a certain amount per month, or per year. But if I die before it’s paid, the rest is canceled. Right now, the IRS has got some favorable cases that kind of make those difficult to use in most cases.