Machz,

You fail to mention that the $100k+ "retirement" wages the over 60 boys would collect is provided by an annuity already purchased by the company. So the above analysis is valid in terms of annual drain on company resources by the Kling-ons. Also, I have no doubt the Accountants are all over this. If/when 65 comes to be look for the Company to say "OK we'll pay you but not train you for a window seat saving.......approx 450 guys x 100k training cost = 45mil.