(iii)  The third option which has much support, uses the principles of the investment regime now applicable to insurance companies. The main elements of this option are: (a)  Define a funding threshold of one hundred and fifty (150) percent of pension liabilities to which the fifty percent equity limit is applicable.
Put differently, all plans with a surplus of less than fifty percent of pension liabilities will remain subject to the equity limit of fifty percent. (b)  Plans with a funding ratio in excess of one hundred and fifty percent will be allowed to invest in equities beyond the fifty percent limit.