United States Third Circuit

The Commissioner of Internal Revenue extended, until February 28, 2002, the deadline for pension plans to amend their present-value calculations to switch from using the rate published by the Pension Benefit Guaranty Corporation to using the 30-year Treasury rate.

Appellate Information

• Argued 06/08/2006
• Decided 07/27/2006
• Published 07/27/2006

Judges

• AMBRO, Circuit Judge., Before AMBRO, FUENTES and NYGAARD, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Mervin M. Wilf, Esquire (Argued), Mervin M. Wilf, Ltd., Philadelphia, PA, for Appellant.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Kenneth L. Greene, Esquire, Steven W. Parks, Esquire (Argued), United States Department of Justice Tax Division, Washington, DC, David S. Fryman, Esquire (Argued), Brian M. Pinheiro, Esquire, Ballard Spahr Andrews & Ingersoll, Philadelphia, PA, for Appellees.