When not riding my mountain bike in the Rocky Mountains I tend to hang out with tax nerds ... pretty much all the time, to the extent that tax nerds actually ‘hang out’ that is. At one of our most recent ‘meetups’ (think band camp without the instruments) we had a lot of fun indulging in freshly picked peaches & poking holes in the bizarrely nuanced albeit new 'concept' (if you will) of what a Specified Service Trade or Business (SSTB) is 'proposed to be' according to our esteemed 'rule-writers' from the US Treasury.