$IBM(IBM)$ The Payout: The plan guaranteed him 75% of his agreed salary 54K pound The Duration: It guaranteed this income until he reached the retirement age of 65. The Terms: He remained an employee on the books with "no obligation to work," effectively securing more than 1.5M pound over the course of the plan. Inflation was rapidly eroding its value. He claimed that failing to provide regular cost-of-living pay raises constituted unfair treatment compared to active, non-disabled employees who received salary reviews.