United States Eighth Circuit

In a case brought against a plan and employer alleging improper calculation of lump sum benefits in violation of ERISA, summary judgment for defendants is affirmed in part and reversed in part where the plan administrator did not abuse its discretion in concluding that the set-back applied only to the de minimis function as of a particular date, but the administrator did abuse its discretion in failing to use a new actuarial table after the Pension Benefit Guaranty Corporation (PBGC) clarified its regulations.

Appellate Information

• Decided 01/22/2007
• Published 01/22/2007

Judges

• COLLOTON, Circuit Judge., Before RILEY, JOHN R. GIBSON, and COLLOTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Timothy W. Andrew, argued, Thomas Andrew, Brown & Andrew, Duluth, MN, for appellants.


• For Appellees:
  
• Michael T. Graham, argued, Stephen David Erf, McDermott & Will, Chicago, IL, Marko J. Mrkonich, Littler & Mendelson, Minneapolis, MN, for appellees.