Yes, I'd like to point out that the tax rules don't prevent you from contributing to the surpluses. You don't get tax deductions if you put it into your plan. If you wanted to set up a surplus fund or a contingency fund outside of getting a tax deduction for it, nothing stops you from doing it; it's just that nobody will. That's one thing.
The extension of the five-year to ten-year deficiency funding rules troubles me considerably, because it means that pensioners are at risk for a longer period of time, with no condition, no protection. I think it is something that needs to be fixed in the rules, so that there actually is some kind of protection for the pensioner when there is a need for extending the deficiency funding.