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Inter-Plan Asset Transfer Elimination Upheld
PLANSPONSOR 
[Guidance Overview] Oct. 8, 2010
Excerpt: [A Federal Court] contended that shipper DHL Holdings had not violated [an ERISA] anti-cutback mandate with the late-2004 rule change and upheld the lower court holding on the basis that the change was permitted under [a Treasury Department regulation] even if it diminished an accrued benefit.
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