I am not a min balance plan person. A plan however can’t be canceled unless two things have occurred. The corporation must file for reorganization in bankruptcy and the plan must be severely underfunded causing it to meet the but for test. That test means that a successful reorganization could not occur unless the plan were terminated. A small supplemental retirement plan is not likely to meet that test. That is why in many chapter 11 filings there is not a concern over termination. With the changes in retirement rules and a plan structured to avoid a run on the bank there would not be much to worry about. Delta currently has huge retirement funding obligations. I don’t hear anyone discussing those plans getting terminated.