We have carefully reviewed the respective submissions, evidence and arguments submitted over the 12 days of hearings. In the course of constructing the ISSL, we have taken seriously the admonition of the ALPA Merger Policy to disrupt as little as possible the valid career expectations of pilots who have staked their professional lives on service to their respective companies. We have also recognized, as one must, that pre-merger expectations borne by both sides to this process will, in virtually all cases, be tempered and shaped by the realities of an enlarged, merged workforce. Notwithstanding months of vigorous negotiations and subsequent good faith participation in mediation efforts, the parties to this dispute are deeply divided, as is apparent from their respective proposals: Each does little more than stack the deck for their own constituencies in ways that are neither fair nor equitable. As will be discussed below, this Board has chosen a different approach, one that adopts a Ratio and Category basis, but with a simplified grouping of aircraft, a “Pull and Plug” adjustment mechanism that addresses Attrition considerations and a limited period of Conditions and Restrictions designed to deal with, among other things, fleet expansion and reduction.