82.        The Respondents say that the changes were a benefit to active members while being of (at the least) neutral effect to other beneficiaries. They say that if the M Plan had not been introduced, IBM could have continued to use the surplus to fund contribution holidays or it could have run down the surplus by allowing new joiners into the Scheme. The LPI changes were required by legislation, but they could have been introduced on the basis that members paid for them. The Principal Employer points out that the Trustee, at its meeting on 12 December 1996, was informed that the cost of continuing to provide C Plan benefits would be 14.5% (as opposed to 10.1 % for M Plan members).