well kind of apples and oranges comparison. There was a provision in Deltas pilot pension program that allowed anyone at anytime over 50 and with 20 yrs to retire early. Then there was another provision that allowed you to request 1/2 your pension up front as a one time payment instead of a lifetime annuity.

when the shat started hitting the fan many pilots exercised those pension plan provisions before the writing on the wall took shape.... namely UAL had already moved to cancel there pilot pensions via BK court and many knew that of/when delta followed suit that pbgc would eliminate those provisions as well as limit pension value so pilots that were old enough and senior enough got told by their CPAs that you need to retire now and take the lump sum.

that money just drained out of the pension funds not the company cash coffers but that combined with lousy stocks at the time would have forced massive cash inputs by delta in the near future if not taking a trip to see a Bk judge and hand the pension schemes to pbgc.