I understand. I wanted to hear you say it. As I said at the outset, I am playing devil's advocate.
As an entrepreneur, I tell myself that if I had a pension fund at my company, it would be essential to capitalize it. An employer that makes a commitment has to make sure that it pays its full contribution.
As my colleague said earlier, in a bankruptcy, the entrepreneur starts by stopping investing in the pension plan. The funds are eroded bit by bit, and ultimately there is nothing left.
Although creditors would like to recover all their money in a bankruptcy, that probably does not happen often.