Mr. Liam McLoughlin:

One would look at the nature of the person's employment and what is his or her role for five years. It could be, let us say, an engineer versus someone with a different profession. One would look at the profession and his or her savings potential, that is, how the person spent his or her money during that five years and what money the person put aside for pension provision. One would take into account a range of factors that would come into assessment but if the person has not used that money over a five year term prudently or saved well, on a case-by-case basis, one would have different outcomes.