If you are careful in areas where the substance is light, then you want to be really strong on procedure. Like if you're going to hire your kids, we want procedure to be really strong. Well, what would procedure be? That's all those technical formalities. That's I want an employment contract.

I want an hours log. I want a calendar. I want to know exactly what they're doing. We want to actually issue a W2. So we have really strong procedure. The substance is a little light. They're your kids. We're like a little bit skeptical, but we've got all this proof that actually we've got some substance there where people tend to go wrong in these types of areas is they do neither the substance is light because you know what, it's my kid and I'm just kind of paying them to take out the trash and I would never actually pay whatever, $15,000 a year for someone to take out the trash.

And then, Oh, by the way, I have no employment contract, no proof, nothing. Whereas that might hold in a third party arrangement, right? If I hired a random person off the street and paid them 20,000 a year, I may be fine with not having an employment contract. I may be fine with not having all these technicalities, but because there's no related party nature, it doesn't get the same scrutiny.