7. Mr Mitchell queries the propriety of using funds accrued in the Scheme, and other db plans within the Scheme, to meet contributions which would otherwise be required from the employer in respect of the M Plan. He sees the 1997 changes as being entirely in the interests of IBM (a term used to describe both the Principal Employer and its holding company) and entirely negative so far as existing db members were concerned with no genuine bargain or advantage for such members. Mr Murphy complains that the effect of the 1997 amendments was to allow a new class of members to benefit from the db section of the fund, but without having made any contributions to that fund. Together with Mr Murphy and Dr Marks he claims that what they describe as the 1996 arrangements were detrimental to C Plan members.

This shows signs of an author under stress.  The "he" in the last sentence is not the subject of the previous sentence.