The PR500 Bracket assembly allows SMART TABS to be set in two different positions without the use of any additional tools. , , When the bracket handle is in the “Down” position the SMART TABS will function as trim tabs. When the bracket handle is in the “UP” position SMART TABS will be fully retracted. The brackets are ideal for use when rack storing a boat, beaching a tender or in very shallow water conditions for example. Replaces the standard transom bracket.