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To: Jacob Snyder who wrote (26453)	9/21/1999 2:58:00 AM
From: Berney	Respond to of 99985

Jacob, A couple of differences A pension is an unconditional current liability; an option represents no certain liability until the "strings" associated with the option are removed. Further, but not as significant to the discussion, the funding of a pension plan generally involves an expenditure of cash, while the stock options do not. The important issue is that in each year options are exercised and expensed as compensation, and options are issued and will be expensed in the future. It is only the difference that is of importance, and I, we, have no meaningful information on the real potential impact; thus, the disclosure requirement makes sense. Berney