+2 it's a good point. Closing loopholes and enforcing large fines should help disincentivize the sheltering. If the loopholes are legal, just closing them will

+2 it's a good point. Closing loopholes and enforcing large fines should help disincentivize the sheltering. If the loopholes are legal, just closing them will help tremendously. I am sure that "legally save me as much money as possible" is a common phrase heard by CPAs.