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" ... Finally, the Wisconsin actuaries are not hoodwinking us by means of artificially-high valuation interest rates; during this time period, the weighted-average Illinois discount rate dropped from 8.5% to 7.3% (it is now somewhat lower in the plans' most recent valuations), and the Wisconsin plan's rate was consistently lower, from 8.0% to 7.2%. (Remember that lower discount rates result in higher liabilities and relatively lower funded ratios.) ... "
" ... There's one other alternative: Perhaps, after years of hoodwinking shareholders, Biglari will see that he's lost the confidence from the market and needs to reform. A look into the abyss of his career as a public company CEO may cause him to stop pillaging corporate assets, taking outrageous compensation and operating his businesses with impunity. ... "