1.) With healthcare costs spiraling out of control, and most postretirment healthcare plans not funded, do you think we will see the end of this as a benefit? If so, what impact do you think that may have on overall healthcare costs?

2.) Several components needed to determine the funding status of a pension plan require judgment to be used. These include the settlement rate, expected return and even the actuarial estimate of how long plan participants will live. Do you think that these are subject to manipulation which could artificially lower the expense and funded/unfunded status?