They said many organisations were "caught in a double bind" - facing spiralling debt if they stay in the scheme or having to meet "enormous buy-out debts" in order to withdraw from it.

BBC: Scene of Enniskillen bomb in 1987

In the early 1980s Morita began to withdraw from active management in order to become involved in politics.

FORBES: Book Excerpt

They want to withdraw as little as possible in order to let the assets expand but also want to donate some or all of the required payout directly to charity.

WSJ: Tax Report: What to Do About IRA Charitable Donations