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U.S. Second Circuit Court of Appeals Decision in Hirt v. Equitable, Decided July 9, 2008 (PDF)
U.S. Court of Appeals for the Second Circuit 
[Official Guidance] July 11, 2008
15 pages. Excerpt: Plaintiffs in two separate cases brought claims alleging that 'cash balance' defined benefit plans violated the Employee Retirement Income Security Act's rule against age-based reductions in the rate of benefit accrual, 29 U.S.C. § 1054(b)(1)(H)(i) (2005), as that rule existed prior to the amendment that took effect as of June 29, 2005.
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