United States DC Circuit

In class action ERISA suit, summary judgment for appellee, the successor to employer's terminated pension plan, is affirmed over primary claim that employer failed to comply with Treasury Regulation 1.411(d)-4, Q&A 8, which governs the amendment of pension plans to remove mutual consent pension benefits, and that appellants are entitled to mutual consent and shutdown benefits.

Appellate Information

• Argued 11/17/2006
• Decided 12/05/2006
• Published 12/05/2006

Judges

• Before:  SENTELLE and KAVANAUGH, Circuit Judges, and EDWARDS, Senior Circuit Judge.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• David B. Rodes argued the cause for appellants.   With him on the briefs were John T. Tierney, III and Betsy Lehrfeld.


• For Appellees:
  
• John A. Menke, Assistant Chief Counsel, Pension Benefit Guaranty Corporation, argued the cause for appellee.   With him on the brief were Jeffrey B. Cohen, Chief Counsel, Israel Goldowitz, Deputy Chief Counsel, Paula J. Connelly, Assistant Chief Counsel, and Erika E. Barnes, Attorney.  Nancy S. Heermans, Associate Chief Counsel, entered an appearance.