(Not Uncle) Sam Opines on the Proposed Tax Reform

Here's the dialogue I recently had with Sam:

Elena: "Sam, what do you think about the upcoming tax reform?"
Sam: "Eeewwwwwww!"

Elena: "It sucks that taxes are increasing, doesn't it?"
Sam: [makes a sucking noise]

Elena: "Did you hear, there are going to be withholdings on carried interest allocations from certain disqualified interests in entities receiving services, including convertible and contingent debt, options and derivative instruments! What do you think the implications will be?
Sam: "Hhhmmmmmmm...."

Elena: "Sounds like it's time for you to set up an entity in the Cayman islands to take advantage of these changes"
Sam: Dah-dah-dah-dah-dah"

Elena: "What do you think of the proposal to tax the health care benefits provided by the employer?"
Sam: "Boooooooooooo"

Elena: "Are you going to ever vote for people who implement such huge tax increases?"
Sam: Naaaaaaeeee"