I was skeptical when I first heard this piece too. It's the last 80 that they are looking at. The majority of guys never get into their last 80, I would guess.

For a guy with 240/year, you could use 160 hours and still put 40 into your bank. I've only exceeded 160 in a year when I broke my foot s few years ago.

Not necessarily disagreeing with you, but it's not like we have to preserve the first 80 to bank the 40...