Really, well let's do the math. For the aggregate method, you take the monthly pay plus the bonus and multiply that by 12.

If you were here for the entire amendable period, you would currently be on 4th year pay. The company's last offer was a 22% pay increase on DOS. That would put a 757 FO at $202 per hour.

Now, let's say that the APRP for that FO was $50,000 over the 3+ years since the amendable date. Even at min BLG, the monthly pay for the aggregate method would be (68*202)+50,000. That would come up to $63,736. Multiply that by 12 months and you get a yearly taxable income of $764,832 which is above the threshold for the 37% tax rate.