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The Boss, Catbert, Dilbert, Alice and Wally sit at a conference table. The Boss says, "Mister Catbert will explain our new 'total compensation plan' for excellence." Catbert says, "We no longer view compensation in the narrow terms of salary alone." Dilbert, Alice and Wally think, "Danger! Danger!" Catbert continues, "If employee benefits go up, then salaries can go down and it all balances out." Catbert lies on the table and says, "For example, did you know you could lower your blood pressure by rubbing my soft, furry belly?" Alice says, "It might be a trick!" Wally thinks, "What's the worst thing that could happen?" Wally rubs Catbert's stomach and Catbert shouts, "Ha ha ha!!! It's a health benefit! Now I'll cut everybody's salary!" Dilbert, Alice and Wally look shocked and their hair and clothing is disheveled. Dilbert says, "I've noticed that the more health benefits I get, the worse I feel."