We look at this from the modern perspective of low income tax - who remembers the days of Income Tax being 35%+? We have come to the end of a 30 year period of low income tax and great benefits - that policy wasn’t sustainable. What do you do, pre-load the pain or tack it on at the end or both - and let’s face it; who knows what rate income tax is going to be in 5 years, let alone 25 years?