@goofball

Just 'cuz something is (temporarily) legal doesn't make it ethical. 

The IRS said they'll will to close this loophole to FREE money.  It could (and SHOULD) be retroactive.  Enabling clients to game the system might be the way you operate.  Not me, & not the majority of the folks (the ones with major credentials)  here that you keep attacking, despite your lack of constructive participation in this forum.