Yes. As you know, CN is part of a group of seven companies that had a lot of discussions over the last few years, and this is one topic that we discussed at length.
Pensions in any area are a balancing act. We did discuss removing the threshold or making the recommendation to remove that threshold altogether, but in general the consensus was that this might not be acceptable at this time because it would be asking for too much. There are the income tax implications in regard to the fact that, as you said, a company might be in a situation where they would be allowed a lot more deductions and therefore the government would lose out.