I'm an accountant by trade, but I do not understand what you are saying. Probably that you pay less in taxes the more salary you take in. If you use a 40% rate and say he gets paid 8 million then taxes are reduced by 3.2 million. However, it is still 4.8 miilion more than they were spending before and no matter how low the payroll you still want return on investment and IMHO Susac will provide as much value as Wieters for much less. I won't be upset if they make the deal but would rather they not.