madam speaker , reclaiming my time , i would say to my colleague that i agree with his comments regarding the importance of shutdown benefits to workers who may suddenly find that the plant for which they have worked , for 20 years in your father 's case , happens to be closed .  i think the gentleman knows that i am troubled by the fact that shutdown benefits are often paid from a company 's pension plan , despite the fact that they are not technically retirement benefits in the true sense of the word .  these benefits resemble severance-type pay benefits , and more importantly , these benefits are not funded .  but i want to make clear , for the benefit of my colleagues , that our bill does not prohibit shutdown benefits , as some have suggested .  instead , with further modifications that we have made over the last few days , it merely requires that shutdown benefits be paid from corporate assets and not pension plan assets , if the pension plan is funded at below 80 percent .  i think this is an important change , and i believe it will help restore the financial integrity of this important benefit .  my colleague from ohio correctly notes that we still have work to do on this issue of shutdown benefits , specifically as it relates to the steel industry , and as such , i pledge to him and other members who may have an interest in this as well that on this issue we will continue to work on this matter throughout this legislative process .  