Yes shelly - I believe so.
ndp - I would be surprised if parents would be made to pay back front loaded benefits in the event of a tragedy - that would be the last thing that they needed! I don't think whether or not it would be unfair to those who hadn't front loaded would really be questioned in those circumstances would it? Are we not a kinder nation than that? (Maybe don't answer that ).
I can't decide whether front loading is a good thing or not. If it enables people (who want to) to spend the early years with their children, and then to return to work once they are at school, then it certainly seems to be a good thing, but circumstances can change so much over the length of a childhood that it might prove not to be for some people. Will have to ponder that one further.