If all state and local pension plans were terminated, with benefits based on past service protected but benefits based on future service replaced by defined contribution pension plans, how many dollars would state and local governments have to contribute to their terminated defined benefit pension plans to make them fully funded, according to the logic used by Douglas Elliott? Is this amount the same as the amount that they would have to contribute to their plans now to make them fully funded, if states shifted to using the accounting standards used by corporations?