From a logistical standpoint—again going back to a surplus situation, because it may be a little bit easier to understand—if you collect a $2 billion surplus, that money is considered owed back to employees and employers, but it treats the employees and employers as a group. It doesn't go back necessarily to the employees or employers who paid it, because some of those employers might be out of business and some of those employees might have retired. It goes back to them as a group through lower rates down the road. It treats them as a group.
On May 1st, 2008. See this statement in context.