United States Ninth Circuit

Judgment for defendant-employer in an action brought under the Employee Retirement Income Security Act (ERISA) is reversed where a procedure used by defendant to reduce pension benefits at final retirement to account for earlier benefit distributions violated ERISA since it impermissibly reduced pension benefits by more than the accrued pension benefit attributable to the earlier distributions. (Amended opinion)

Appellate Information

• Argued 12/09/2005
• Decided 09/13/2006
• Published 09/13/2006

Judges

• Before HARRY PREGERSON, JOHN T. NOONAN, and SIDNEY R. THOMAS, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• John A. Strain;  Redondo Beach, CA, for the appellants.


• For Appellees:
  
• Lisa Von Eschen, Robert W. Perrin, and Lauren E. Kim;  Latham & Watkins;  Los Angeles;  CA, for the appellees.