It's both. I'm trying to figure out how it's justified and how it fits in with 7.3, which says we should maintain or retain a surplus in the plan as a prudent margin, and how we justify paying the early buyout costs out of the pension when any deficit has to be made up by taxpayers. The flip side is that the surplus generally belongs to taxpayers. The government—and therefore taxpayers—when it's in surplus, doesn't make contributions to it, so it looks like this could reduce the surplus and eliminate the government from ending its contributions.
Do you see what I mean? I'm sure Mr. Matthew does.
