"........The ALPA plan is not taxed. They pay a flat 17% based on your highest consecutive 12 months in the past 3 years."
I'm not sure, but I was led to believe that both the company and ALPA LTD did a one year "look-back" from the day you called in sick, to determine the amount. Not sure exactly what is considered pay. BLG is used, however, vacation buyback is not. Not sure about all the other pay categories. There is a cap on the ALPA amount, but I don't think anybody could possibly touch it.