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AUDIO FIDELITY v. PENSION BEN. GUARANTY CORP.

No. 79-1262.

624 F.2d 513 (1980)

AUDIO FIDELITY CORPORATION, Appellee, v. PENSION BENEFIT GUARANTY CORPORATION, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided July 2, 1980.

Attorney(s) appearing for the Case

David R. Levin, Washington, D. C. (Henry Rose, General Counsel, Mitchell L. Strickler, Deputy Gen. Counsel, James N. Dulcan, Asst. Gen. Counsel, Washington, D. C., on brief), for appellant.

James W. Treadway, III, Richmond, Va. (Michael L. Soffin, Delman H. Eure, Christian, Barton, Epps, Brent & Chappell, Richmond, Va., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, and WINTER and BUTZNER, Circuit Judges.

BUTZNER, Circuit Judge:

Pension Benefit Guaranty Corporation, a federal corporation established under the Employment Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1302, pursues this appeal on behalf of 11 participants in a benefit pension plan sponsored by Audio Fidelity Corporation. After consideration of the stipulated facts and an evidentiary hearing, the district court held that Audio, the employer, was entitled to excess funds in the plan after...

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