With respect to item 7.24 as discussed earlier, it states:
Officials indicated that such an analysis was not relevant because the cost of the measure in the long run would be offset by a reduction in the pension income gap between spouses. The Department assumed that the proportion of families with two income earners would gradually increase, lessening the opportunity to split pension income.
To me, that sounds like a reasonable professional judgment. In your estimation, is that a reasonable assumption or a reasonable professional judgment call?