Thank you, Mr. Chair. Thank you, ladies and gentlemen.
I have a question for Ms. George and the Canadian Chamber of Commerce. Ms. George, you mentioned that plan sponsors are finding that the five-year amortization period is perhaps an unreasonably short period of time to measure the adequacy of funding.
There's also, under the Income Tax Act, a rule that penalizes sponsors for putting in more than 110% of surplus in good years. A few years ago, a number of plans were in that position. Was that a good idea? Is that something the government should consider revising?