Josh Shapiro actually said...

It is impossible to come up with a precise figure, and we have tried. Right now we have been estimating somewhere in the neighborhood of 5 p...

My personal feeling is that the recent move we have seen to combined contribution plans in the past decades is setting us up for a real prob...

We actually had people come and talk to us from other countries to ask the questions of, how do your plans work?

I think it is pretty clear to us at this point that defined benefit plans are posing a problem for employers.