Stick a fork in them they are done- they are another thing that was never thought through many years ago. How do you pay for current now, with a promise of money down the road as well? Then down the road actually have the money to pay for it? You end paying the “new” employees more, the old employees more, and as your business/entity “succeeds”- you get stuck with a growing pile of labor benefits for people who no longer even produce a single thing for you. That ‘success” is not success at all; it is a recipe for non-competitiveness.