Mr. David Duffy:

There are two elements to that. I will answer on the first and will ask Mr. O'Connor to respond on the second. First, one of the big discussions was around the issue raised by Deputy Donnelly regarding split loans. If a split loan was there, we were not charging interest on the parked portion. In addition, based on feedback from this committee, we included in split loan arrangements a right to make up-front payments. Then, where somebody improved his or her environment through the duration of the mortgage on an income basis, we had been taking a share of that improvement in finances, but we decided not to. Therefore, if a person doubled his or her income or a second job came into play, that is to the benefit of the consumer and the principle of clarity around the whole mortgage was very much improved. There was a write-off up front, customers were not paying interest on the parked portion of the loan and had the ability to improve their situation to their benefit during the duration of the mortgage under the split loan.

I will ask Mr. O'Connor to deal with the issue of particular cases regarding retirement.