It isn't just that, although that does play a role. There's more than one reason. Currently, and it will change under these new proposed rules, pension plan sponsors are required to evaluate their plans only every three years if they're already fully funded. They don't have to do another evaluation and change the contributions they make to their plans for three years. Over a three-year period, lots can happen. That will now change. It will go to an annual evaluation, so that helps. But in the past, if in that three-year period the market took a downturn and the investments just didn't turn out, you could go from a surplus position to a deficit position quite easily.
