at december 31 , 2005 , estimated total future post- retirement benefit payments , net of participant con- tributions and estimated future medicare part d subsidy receipts are as follows : in millions benefit payments subsidy receipts .
[['in millions', 'benefitpayments', 'subsidy receipts'], ['2006', '$ 87', '$ -13 ( 13 )'], ['2007', '86', '-14 ( 14 )'], ['2008', '83', '-15 ( 15 )'], ['2009', '81', '-16 ( 16 )'], ['2010', '79', '-17 ( 17 )'], ['2011 2013 2015', '352', '-90 ( 90 )']]
non-u.s .postretirement benefits in addition to the u.s .plan , certain canadian and brazilian employees are eligible for retiree health care and life insurance .net postretirement benefit cost for our non-u.s .plans was $ 3 million for 2005 and $ 2 mil- lion for 2004 .the benefit obligation for these plans was $ 21 million in 2005 and $ 20 million in 2004 .note 17 incentive plans international paper currently has a long-term in- centive compensation plan ( lticp ) that includes a stock option program , a restricted performance share program and a continuity award program , ad- ministered by a committee of nonemployee members of the board of directors ( committee ) who are not eligible for awards .also , stock appreciation rights ( sar 2019s ) have been awarded to employees of a non-u.s .subsidiary , with 5135 and 5435 rights outstanding at de- cember 31 , 2005 and 2004 , respectively .we also have other performance-based restricted share/unit programs available to senior executives and directors .international paper applies the provisions of apb opinion no .25 , 201caccounting for stock issued to employees , 201d and related interpretations and the dis- closure provisions of sfas no .123 , 201caccounting for stock-based compensation , 201d in accounting for our plans .sfas no .123 ( r ) will be adopted effective jan- uary 1 , 2006 .as no unvested stock options were out- standing at this date , the company believes that the adoption will not have a material impact on its con- solidated financial statements .stock option program international paper accounts for stock options using the intrinsic value method under apb opinion no .25 .under this method , compensation expense is recorded over the related service period when the market price exceeds the option price at the measurement date , which is the grant date for international paper 2019s options .no compensation expense is recorded as options are is- sued with an exercise price equal to the market price of international paper stock on the grant date .during each reporting period , fully diluted earnings per share is calculated by assuming that 201cin-the-money 201d options are exercised and the exercise proceeds are used to repurchase shares in the marketplace .when options are actually exercised , option proceeds are credited to equity and issued shares are included in the computation of earnings per common share , with no effect on re- ported earnings .equity is also increased by the tax benefit that international paper will receive in its tax return for income reported by the optionees in their in- dividual tax returns .under the program , officers and certain other em- ployees may be granted options to purchase interna- tional paper common stock .the option price is the market price of the stock on the close of business on the day prior to the date of grant .options must be vested before they can be exercised .upon exercise of an op- tion , a replacement option may be granted under certain circumstances with an exercise price equal to the market price at the time of exercise and with a term extending to the expiration date of the original option .the company discontinued its stock option pro- gram in 2004 for members of executive management , and in 2005 for all other eligible u.s .and non-u.s .employees .in the united states , the stock option pro- gram was replaced with a performance-based restricted share program for approximately 1250 employees to more closely tie long-term incentive compensation to company performance on two key performance drivers : return on investment ( roi ) and total shareholder re- turn ( tsr ) .as part of this shift in focus away from stock options to performance-based restricted stock , the company accelerated the vesting of all 14 million un- vested stock options to july 12 , 2005 .the company also considered the benefit to employees and the income statement impact in making its decision to accelerate the vesting of these options .based on the market value of the company 2019s common stock on july 12 , 2005 , the exercise prices of all such stock options were above the market value and , accordingly , the company recorded no expense as a result of this action. .

Question: in 2006 what was the ratio of the benefit payments to the subsidy receipts
Answer: 6.7