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VORNADO, INC. v. RETAIL STORE EMP. U. LOCAL 1262

No. 86-5470.

829 F.2d 416 (1987)

VORNADO, INC., t/a Two Guys v. TRUSTEES OF THE RETAIL STORE EMPLOYEES' UNION LOCAL 1262, et al. v. Benedict J. FOCARINO and Neal Rosen, et al. VORNADO, INC., t/a Two Guys, et al. v. TRUSTEES OF THE RETAIL STORE EMPLOYEES' UNION LOCAL 1262, et al. v. Neal ROSEN, et al. Appeal of VORNADO, INC., t/a Two Guys, ("Vornado"), Benedict J. Focarino, Catherine Stillman and Linda Soto, Appellants.

United States Court of Appeals, Third Circuit.

Decided September 22, 1987.

Attorney(s) appearing for the Case

Brian D. Sullivan (argued), W. Thomas McDonough, Carl A. Schwarz, Jr., Montclair, N.J., for appellants.

Ronald E. Richman (argued), Mark E. Brossman, Susan Jameson, Chadbourne & Parke, New York City, William Hunt, DeMaria Ellis & Hunt, Newark, N.J., for appellees.

Peter H. Gould (argued), Washington, D.C., for amicus curiae, Pension Benefit Guar. Corp.

Before GIBBONS, Chief Judge, WEIS, Circuit Judge, and POLLAK, District Judge.

OPINION OF THE COURT

WEIS, Circuit Judge.

Two questions are presented in this ERISA appeal. First, whether the Act gives a contributing employer the right to have a multiemployer pension fund transfer assets and liabilities pursuant to previously adopted rules. Second, whether, on partial termination of a pension plan, the trustees may use a method of valuation more conservative than current market rates to determine if non-vested participants' benefits...

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