78. Mr Mitchell says that in any event the wording of Rule 1(2) of Schedule C of the M Plan rules did not permit the use of db funds to defray the Principal Employer's M Plan contributions. Mr Mitchell's basic contention is that since the rule refers to "contributions", the "acceptable alternative method" by which an employer must make contributions must relate to a method of paying contributions, and not to the source of the contributions. He comments that Rule 1 (1)(a) does not define a method of making contributions and says it is not clear what method the 'alternative method' of Rule 1(2) is an alternative to. Hence, he believes the rule has no clear meaning at all. He also asks to whom the alternative has to be acceptable: he argues that it is for the Trustee to ensure that the method of payment was acceptable and commented that the power to deem the method unacceptable was apparently surrendered by the Trustee when it later approved the amendments of 2000.

Where does the determination conclude on this?