All of this falls under the general heading of Lilly working to be transparent to all our stakeholders.

If it's frozen when you start, then it's kind of hard.

Unfortunately, the financial health of the PBGC is not improving,

Despite a strong economy, pension plans are reporting even larger shortfalls than last year. Clearly we need new rules that will require companies to fund the pension promises they make,

Unfortunately, the financial health of the P.B.G.C. is not improving.

The combination of rules allows companies to go for years on end without putting any money into their pension plans.