That's nice that you think that.I think the issue is more with the Pension contracts and the negotiated compensation than the administration of the pensions.
Prove it.The point is the contributions can not match the outlays and it is a desing flaw. The gap is far larger then merely the Holidays and changes in rates.
The simple fact is that if enough funds had been set aside, there wouldn't be a problem. Now, if, before there's a problem you try to set aside funds and can see an issue far in the future, then yes, that's a problem with product design.
That's not what's happening.