We've tried to define an individual pension plan. Quite clearly, if you defined an individual pension plan as being a plan for one individual, well, then, you would have plans immediately for two individuals, and that would include the particular individual and perhaps a spouse or a child.
At some point, you start getting into the broader issues dealing with conventional defined benefit pension plans, where you have an employer with a number of employees and they have a defined benefit pension plan. This is not intended to apply in those circumstances. As with tax measures in general, you have to draw dividing lines, and it was considered that the three-person plan was the dividing line.
As to whether immediately on the one side of that line or immediately on the other side of that line is exactly the right place to be, one can debate that, but our estimation was that it was a reasonable position to try to differentiate between the IPPs and the conventional defined benefit pension plans.