scheme remained attractive. Changes of 2016 Despite the changes of 2011, USS continued to identify deficits based on weak prospects of future investment performance leading to further negotiations, industrial action, and, eventually, substantial changes being implemented in April 2016. The key changes were: The final-salary pension scheme available to members who had joined before the 2011 changes was closed. Benefits previously accrued were protected, but frozen at a level relating to an employee's salary as of March 2016 (uprated annually by inflation). All active members were entered into the CARE scheme (see above). Employee contributions rose to 8% and employer contributions from 16% to 18% of salary. Defined benefit accrual was raised from one eightieth to one seventy-fifth of pensionable salary. Defined benefits were limited to the first £55,000 of salary. Earnings over £55,000 contributed to a defined contribution scheme. Employees receive only 12% of the 18% salary employer contribution into this DC component, with 6% diverted from the higher earner's pension toward paying down the scheme deficit. Staff had the option of making an additional 1% payment which would be matched by the employer. Changes and disputes, 2018– By 2017, the scheme had over 400,000 members. The USS scheme reported a technical deficit of £17.5 billion in July 2017, reported as the largest such shortfall in the UK at that time. Under diverse conventional accounting rules, the scheme had been in deficit for several years (see Figure). This varies depending on the rules used. For instance as of March 2010, the actuary estimated the scheme was 91% funded (£3.1 billion deficit) according to the scheme specific funding regime, 80% funded on an FRS17 basis, and 57% funded on a buy-out basis. The USS Joint Negotiating Committee therefore made the following proposals, to be introduced after 1 April 2019: The defined benefits section of the scheme would close (with a possibility of reintroducing it). All future benefits (apart from death in service and ill health retirement benefits) would be transferred to the defined contribution (DC) scheme. Member contributions would remain at 8%. Members would gain an option of paying in only 4% while still receiving the full employer contribution. The employer match of the first 1% of any voluntary employee savings would be lost. Members’ contributions would include a contribution to finance death in service and ill-health retirement benefits. Employer contributions would remain at 18%. Of this 13.25% would build