81. Mr Mitchell says it is meaningless to say that the Principal Employer might have reduced accrual rates or increased members' contributions because to do so would have raised a storm of protests. No reasonable body of trustees properly directing themselves would have reached the decision that was reached as it was not in the interests of any of the beneficiaries and was therefore irrational. Alternatively he believes the decision was a result of mistakenly considering the irrelevant improper factor of its benefit to the Principal Employer in its entirely separate role as a contributor to the M Plan.