"[When the plaintiff went to work for Terminal, he had already begun receiving early retirement benefits from his previous employer. The dispute concerned the offset provision under Terminal's plan when the plaintiff retired.] The Court recognized that using [the lower early retirement amount as the offset rather than the full normal retirement benefit amount] would have provided plaintiff with a windfall because the two amounts were actuarial equivalents.... Forcing the Terminal plan to use the lower offset would place plaintiff in a better position by choosing to begin benefits earlier even though he had worked the same amount. The Court noted that this same conclusion was recently reached by the Eight Circuit in a 'virtually identical case.' " [Cocker v. Terminal Railroad Association, No. 15-2690 (7th Cir. Mar. 16, 2016)]  MORE >>