Since posting to the Sears site on retail worker is apparently a thing of the past unless you are grandfathered in with a user id and password from a long time ago I would like to post my take on why Lampert decided to pay the 203 million to get the long since frozen pension plan to 80%. It can now be done with less cash than before since he can use higher interest rate assumptions.It looks like this also results in a somewhat smaller lump sum payout. He gets rid of the more experience higher paid employees who more likely sign up for health insurance plans and who cost him 4 weeks vacation pay. It will also save future funding costs. Nothing altruistic about it.