AVR-Chat

Please help to confirm this understanding of sharing the JTAG pins.  I know it works with ISP, but JTAG seems to be less clear...
 
I want to use the 4 JTAG pins as output pins in the normal mode operation.
 
However, for debugging, I also want to use these 4 JTAG pins to run ICE.  
 
As I read the Atmel documentation, it seems that works fine under 2 assumptions:
 
A. The output for these 4 pins is isolated somewhat (dip switch or series resistor between MCU and the other load - but the JTAG connection is direct with no resistive isolation)

B. When running ICE via JTAG, these 4 pins will NOT be available as output pins - as their function at that time will be dedicated exclusively to JTAG.
 
The Atmel document shows only a mention of "LOAD" via a set of resistors.  And no other mention.  So I am unsure if this is correct.

Appreciate any comments the group may like to share.
 
Thanks/jeff