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7th Cir.: Multiple Plan Years and Fully Vested Participants Count in Partial Term. Determination (PDF)
U.S. Court of Appeals for the Seventh Circuit
[Opinion] Sept. 25, 2000 "Now before us are the questions: [1] whether, for purposes of determining if the Plan was 'partially terminated,' the court's analysis should include fully-vested employees terminated after the 1995 Plan amendment; and [2] whether the plaintiff's partial termination analysis may include terminations that take place over multiple (here, three) plan years." [Matz v. Household International Tax Reduction Investment Plan, No. 01-1109 (7th Cir. Sept. 21, 2000)] MORE >> |
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