mr. speaker , i believe that section 122 of this bill is an important public policy statement that says corporate executives who are not properly funding the pension plans of their employees should not be feathering their own nests with overly generous retirement packages .  currently , the bill penalizes employers who fund executive compensation if the sponsor 's employee defined plans are less than 60 percent funded .  my concern is that by setting this threshold too low , we are not discouraging them enough from being irresponsible with the retirement security of their employees while they take care of their own retirement packages .  i ask the chairman to work with me in conference to increase the threshold to at least 80 percent so that we encourage executives to take their pension funding obligations more seriously , not leave their defined benefit plan beneficiaries and , indeed , the pbgc and taxpayers on the hook .  