One of the big issues is funding of defined benefit plans where the employer has all the downside risk and doesn't necessarily share in any of the upside gain.
So there are recommendations out there to try to incent better funding of pension plans. Today employers put in what they're required to by law, but our sense is that that's all they do. They don't put in the extra money that I think one of the members of this committee suggested they might put in simply because, in their view, in the world of pensions as we know it for the last 20 years in Canada, if there's extra money in there, it may be gone.
There may be better ways to incent better funding. Certainly we've proposed things like letters of credit to help where there's a deficiency, and if ultimately that deficiency disappears because interest rates go back up or the market value of assets improves, then that letter of credit effectively disappears. The employer hasn't had to devote extra money to the pension plan at a time when it may need to devote those extra funds towards its business.