United States Second Circuit

Replacement Benefit Plan that explicitly provided for contributions to replace benefits lost due to 1982 change to Internal Revenue Code, Section 415 and/or benefits lost due to the Revenue Ruling's exclusion of deferred compensation does not apply to replacement of benefits lost because of any subsequent changes in the Internal Revenue Code.

Appellate Information

• Decided 06/20/2001
• Published 06/20/2001

Judges

• LEVAL, Circuit Judge:, Before WINTER, LEVAL, and STRAUB, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Dennis Houdek,Curan Callahan Gale & Houdek, LLP, New York, NY, for Plaintiff-Appellee., Paul J. Ondrasik, Jr. (Sara E. Hauptfuehrer, on the brief), Steptoe & Johnson LLP, Washington, DC, for Defendant-Appellant.