EPIC Retirement Plan Services
Loren D. Stark Company
Randall & Hurley, Inc.
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|U.S. Supreme Court Speaks Out on Suspension of Benefits Rules (PDF)|
TIC International Corporation
June 21, 2004
4 pages. Excerpt: In a landmark decision resolving differences between the Fifth Circuit and Seventh Circuit Courts, the U.S. Supreme Court decided that an amendment to a multiemployer pension plan's suspension of benefits (SOB) rules for early retirees making the rules more stringent than before was a violation of IRS Code section 411(d)(6) which prohibits the reduction or elimination of early retiree benefits.
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