United States Sixth Circuit

The portion of lump sum pension plan payments attributable to service rendered prior to 1986 plan amendment - but not service rendered after amendment - violated ERISA's anti-cutback rule, 29 USC 1054(g), and the Internal Revenue Code, 26 USC 411(d)(6) (1984).

Appellate Information

• Argued 12/09/1998
• Decided 12/21/2000
• Published 12/21/2000

Judges

• Before WELLFORD, NELSON, and DAUGHTREY, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• John Winship Read (briefed), Vorys, Sater, Seymour & Pease, Cleveland, OH, for Defendant-Appellant TRW, Inc., David S. Cupps (argued and briefed), Robert N. Webner (briefed), Vorys, Sater, Seymour & Pease, Columbus, OH, John Winship Read (briefed), Amanda Martinsek (briefed), Vorys, Sater, Seymour & Pease, Cleveland, OH, for Defendant-Appellant TRW Salaried Pension Plan., Robert D. Gary (briefed), Gary, Naegele & Theado, Lorain, Ohio, Paul E. Slater (briefed), Sperling, Slater & Spitz, Chicago, IL, Eric H. Zagrans (argued and briefed), Zagrans Law Firm, Elyria, OH, for Plaintiffs-Appellees.