Persons beloning to middle class are most affected by inflation and vegaries of quota and other systems. This hurts most now days and add to salt to the wound, is job loss/VRS. While deciding the TAXABLE INCOME, VRS RETIRES SHOULD BE TREATED AT PAR WITH SENIO CITYZENS. ALL CLASSesbe farmer or buisnessmen or government employees or last men at the rung is given benifits in name of inflation/recession etc.then WHY not to JOBloosers because of VRS?.