214. The evidence assembled by the Respondents suggests that, at least so far as concerns discretionary increases to pensions in payment, IBM cannot be regarded as being in the forefront of the lists of generous employers. IBM might be regarded as having failed to meet one of the aims expressed to be behind the establishment of the C Plan.

It is not clear why the Ombudsman chooses to use only evidence from the Respondents when data from the Government Actuary and from pensions media surveys would provide more than a suggestion of where IBM ranks.

Note the use of the word "generous".  We hope this is used in the sense of "better" but fear it is an indication that the Ombudsman views pensions as charity.  Pensions are not charity, they are deferred pay.