ms. romano, or i will try to answer them. i will open it up for discussion. >> i have two questions. >> i will do the technical one first. this vote recommends the change to do an amortization over ten years instead of five. is that always the best and in this case it's an actuarial related task. is ten years still considered a best practice for this type of benefit and how it affects our liability count? >> >> i believe we have janette on the line to address that actuarial perspective. >> yes, various guidance has been issued from the public plans committee and from the california actuary advisory panel for different categories for the different parts of their funding policy. the five parts would be five categories would be a model practice which i think that you are thinking of as the best practice, perhaps. they don't label it that way. second would be an acceptable practice, third would be acceptable with conditions, fourth would be a not recommended practice and fifth would be an acceptable practice. in my professional o