I just want to add to Mr. Farrell's comments that, while you cannot be specific as to who these companies are for which you've requested the impacts, suffice it to say that once you fall out of the investment grade category, your access to liquidity becomes much more difficult, particularly in the Canadian marketplace, where there is not a very large what we call “high yield” market.
The important point here is that unfunded deficits today are not the result of employers not wanting to put money into their plans. I can assure you, my employer has put a ton of money into the plan since 2008, and the result today is due to our having been living in a very long, protracted period of very low interest rates, which are the underpinning cause of the actual valuation, coupled with what I would call a very onerous and stringent solvency test that companies have to perform on an annual basis now, and which is regulated by OSFI. It's as plain and simple as that.