(Ayer?s retirement) has been tough for the kids. It?s a big change for them, (Ayer) is a legend. He did it for reasons he had to and the kids understand that.

People can take this time to put money aside for retirement or to start a savings plan. But these are not sexy choices like buying that wide-screen TV.

They need to move retirement to the front of the line. No one will pay for retirement, but the kids can get aid for college.

Nobody likes to lose, but the kids have been working hard and nobody's hanging their head. We have a lot of kids who also play baseball, basketball, and hockey, so soccer isn't their first sport. We don't have the best skills, but we play with a lot of hustle and determination.

This accounting change in no way affects the actual value or security of our pension or post-retirement assets. No cash will leave the plan or flow back to Lucent as a result of this change.

Lance was pretty definitive when he announced his plans for retirement. But circumstances change. Who knows? I leave that to him. We all know he planned on staying fit.