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Third Circuit Rules Supplemental Benefits Must Stay in Plan
Thompson Publishing Group Link to more items from this source
Oct. 12, 2000
Excerpt: In yet another pro-employee ERISA ruling, the 3rd U.S. Circuit Court of Appeals has ruled that plant shutdown benefits are retirement-type subsidies at the time added to the plan, and as a result, they are accrued benefits subject to the anti-cutback rules under ERISA and the tax code. The case is Harry Bellas v. CBS, Inc.; Westinghouse Pension Plan.

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