Interesting discussion that completely misses the point.  Business owners don't get any form of pension and many businesses fail.  As such, if we're looking to eliminate a two tiered system, we need to eliminate government pensions all together.  And the article's title is completely misguided.  Clearly the proposed tax rules are not about fairness.  To have fairness  those making the tax rules would first get rid of their own pensions for life first (conflict of interest anyone).