Thank you very much.
The people who are being impacted by these rules are typically small-business owners. That's the inclusion of the rule. They work very hard to build their business. They're often reinvesting in the business, and at some point in time they're in a position to build their own retirement income for themselves and for their other employees.
The issue is whether they have the same entitlement to participate in defined benefit pension plans like other employees in larger private and public companies. These rules create restrictions and costs associated with implementing these kinds of plans that often make it difficult to justify on a cost basis. The big question we have is why is the focus on the size of the plan, versus what type of planning is being done and trying to get at the planning that's considered to be abusive, as opposed to the nature of the business itself?