Now, there are glitches in this plan that cannot be overlooked. The biggest is the harsher treatment of capital gains. In a CNBC interview on Tuesday, Sen. Tom Coburn, R-Okla., told me that the investment tax rate would rise to 20 percent from 15 percent. This is a black mark. It's anti-growth. Coburn, however, also told me that the tax treatment of IRAs and 401(k)s would not change in this plan. That's good.