Well, New York, the way they have phased in the exemption, they have built in a cliff effect. So, so long as your estate is not any larger than the exemption amount, you don’t pay any tax. But once you get even $1.00 or $100.00 above that exemption amount, all of a sudden you’re exposed to estate tax not just on the excess, but virtually on the entire amount. So if you die in 2017 when you’re $100.00 above what the exemption amount is then, there’s a tax of $252.00 on that extra $100.00. That’s a 252-percent tax.