No I won't, because I think he is leaving out a really big part of this. If you just want to talk about "restoration" of payrates, his math is fine. When you start to project things like the loss of the DB plan, it gets real sticky real fast. PBGC money DC and investments from the note and claim all have to be added in, and I have no idea how to do it. I do know that the numbers I run at home with my abacus and slide rule don't paint nearly as dire a picture as he does. YMMV. It is an interesting debate however, but not nearly as clear cut as some like to make it.