The best way to protect a pension plan is make sure the companies have the financial wherewithal to continue to operate.

GM would continue to be constructive and cooperate with the courts and with Delphi and the unions to reach a consensual agreement.

I don't think they have the financial wherewithal to do both.

I think the story is speculation, and typically we do not comment on speculative stories.

We would have preferred not to restate earnings, but it is important to recognize that we have had a very comprehensive review ongoing. Where we have discovered or identified errors, we have moved quickly.

We take our responsibility to protect taxpayer information very seriously, ... We plan to continue working with GAO to do everything possible to ensure the security of taxpayer information and payments.