“And he did. He told us of a certain (procedure) exists where in such cases, the sponsoring company – in this case the association – could put in place what we call a floor, or a floor benefit for current members, so that … upon someone’s retirement, we could look at the amount they have coming to them from the frozen defined benefit plan, compare that to an amount of money that they should have in the defined contribution plan by the time they retire, based on a mutually agreed upon balance of how those funds could be invested over time, and if there was a gap, then the association would make up that gap upon retirement.”