I assume the Deputy's question arises in the context of the pension scheme levy which is being legislated for in the Finance (No. 2) Bill 2011. Section 4(9) of the Finance (No. 2) Bill 2011, as initiated, contains provisions allowing pension scheme trustees or administrators the option of adjusting the benefits payable under a pension scheme on foot of payment of the duty. My Department is liaising with the Department of Social Protection to establish if there is a need for any consequential amendment to be made by that Department to the Pensions Act. The decision in this regard will be a matter for my colleague, the Minister for Social Protection.