well....if we are reading this correctly....and you go on the assumption they had full confidence the ta would pass...this makes perfect sense. the future non compliance would have been obe and so there would have been no need to except non compliance over the next 3 years.
this is so typical of the organizations inability to be proactive in accommodating anything they institutionally have determined 'cant happen'.
it may also explain the vehemence with which opposition to the ta was met.....as those inside realized a rejection would fully illuminate to all what fools they had been played for by management.