All Cascadian citizens who have taxable income are provided a defined benefit retirement pension through the Cascadia Pension Plan (“CPP”). The pension provided under the CPP is equal to 25% of an individual‟s covered earnings in the year prior to retirement. Covered earnings under the CPP are limited to earnings up to twice the average annual income for workers in Cascadia. The average income in Cascadia in 2005 was $50,000; covered earnings under the CPP therefore were limited to $100,000. As a result, the maximum pension under the CPP for a pensioner during 2006 is $25,000. If a citizen had covered earnings of $50,000 during 2005 and retired in 2006, his pension under the CPP would be $12,500; that is, 25% of $50,000.