First, if your payoff after 10 years is $200k, then perhaps you chose poorly :-) Second, if you know those are the rules, why would it be unfair? Don't do it if

First, if your payoff after 10 years is $200k, then perhaps you chose poorly :-) Second, if you know those are the rules, why would it be unfair? Don't do it if you don't want it. Phase out long term capital gains 20% over 5 years, and we're done!