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Text of Amicus Brief of Society for Human Resource Management in Supreme Court Anti-Cutback Case (PDF)
Central Laborers' Pension Fund v. Heinz 
Feb. 23, 2004
27 pages. Excerpt: May a defined benefit pension plan that complies with the procedural requirements of ERISA Section 203(a)(3)(B) and Tax Code Section 411(a)(3)(B) permanently forfeit early retirement payments during time periods when a reemployed participant remains in suspendible employment?
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