Miller - who played for Rangers between 2000-2001 - is realistic about the remainder of the season with the rock bottom Rams, currently holding just nine Premier League points from 26 games.
There are some further subtleties (the tax treatment of partnerships is bizarrely complicated), but the bottom line is that investors holding MLPs that own depreciating assets are taxed leniently.
My next memory involves being at the bottom of a Costa Rican river wondering which direction was up and holding my breath while I waited for my life-preserver to sort things out which it did.
If you're a homeowner who has been at the bottom of this incredible scheme that was established, you're left holding the bag and you don't have the house anymore.