Yes, you would. The reason is that what I've effectively proposed is to equalize the tax treatment between defined benefit plans and DC plans. In a defined benefit plan, whatever is required to fund the benefit is tax deductible. If the assets of the plan go down such that there's not enough money for the benefit, you can put more in to top it up. There's actually no conceptional limit to the amount of money you can put in to top it up, and it's all deductible.
On April 20th, 2010. See this statement in context.