Maybe that is the way to go BUT the changes should not apply to current retirees or anybody who will be retiring in the next say 15 years as it devastates their economic well-being. As to tax sprinkling, there is something innately wrong with being able to pay relatives for no work done or to pay taxes at lower corporate rates than you would on personal income taxes. If there are real cases where people are being unfairly treated then those should be fixed using some other method, not by perpetuating a ludicrous system!