certainty of the pros expectation that they will see sixty percent of their creed disability earnings tax free comes from the reason for that they are will tax treatment the the district court's view that those who why is it a denial of benefits nor was it a reduction in benefits if we look at the honor in this situation it's our position that the cd player and provides that she isn't titled when she is paid premiums with after tax dollars she's entitled to receive a benefit to sixty percent of her  expressed in one way and not expressed in another so there are two terms there are two parts of the policy of that are in play here the part that the following is the amount of benefit is expressed it's sixty percent of her previous ability to earn in order to get it you have to pay all the premiums without your tax dollars but as a result you get your benefit not subject to income tax the plain states that are quite literally the part of the plan that is not paid taxes on the premiums necessary to secure and no control and is a rational reason to support their interpretation to begin this would be much simpler than what it does every disability claim your case because we had to respond to it worldwide is that simpler they do is they take the certainly here are meant to make a determination about how this planet buys here that's in our april two thousand and ten offset by their a j row twenty eight where we say we have been a prize for getting this much in social security seventy three a month we quoted the plain language we applied it to her case and we said going forward we're offsetting seven hundred eighty three m the first amount so that determination has been made discretion was exercised and that is entitle are simply now all trying a contractual aristocrat vision for an offset which we could apply without offsetting benefit simply by paying the full amount and then asserting the need on her or social security we can do this in other ways but no one would d payment that results from social security and other benefits that she or her dependents may become entitle to so this is separate right that admin has to be paid which helps to keep a low for the stupid payments that she wi your reimbursement agreement that's in the record but again none of these procedural you're right because you have a threshold determination by the administrators and it just wasn't reviewed on appeal that's exactly right and so there's no prejudice here because our position was clearly communicated and she's been able to make the arguments that she wished to make concerning the of the many variables that go into the taxability of individual income may change every year would require us to take in a tremendous amount of information from individuals about their taxes and ultimately to audit that information  that would be the end of the appeal process and there would be no right to continue appealing she cannot continue sending letters to us and insist on responses that would change the standard of review on any standard review at misinterpretation of the plan we submit is correct and certainly summary plan description which provided that mathematical example to explain exactly how this is supposed to operate your schedule benefit minus the of the social security benefit for which you qualify as your monthly payment so there is no expectation based