Mr. Brendan Kennedy:

I think it potentially could. I know of no specific issues but then people would not necessarily tell me. If an employer sponsoring a scheme that currently has a deficit thought that this legislation, for whatever reason, was going to impose an obligation it did not want or could not afford to bear, it might consider taking the steps to wind up the scheme or withdraw its support from the scheme. The details would depend on the specific scheme rules before this legislation came into place. That is a step some employers might be considering.