With the stock market up, the B plan shares are likely up as well. Under the old scheme, pilots had the 60 day look-back ability so that even if the market crashed tomorrow, pilots could retire in October and November and still withdraw their B plan amounts at today's high value. I assume that changes once AA implements terms on the pilots.
Over 1,000 AA pilots retired early since 2008 to capture the B plan look-back and so they could withdraw their A plan balance as a lump sum. As a result, very few AA pilots face mandatory retirement in 2013 and not very many for the three or four years after that.
