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BRIDGESTONE/FIRESTONE v. PENSION BEN. GUAR. CORP.

No. 88-7270.

892 F.2d 105 (1989)

BRIDGESTONE/FIRESTONE, INC., Appellant, v. PENSION BENEFIT GUARANTY CORPORATION, et al.

United States Court of Appeals, District of Columbia Circuit.

Decided December 22, 1989.

As Amended February 22, 1990.

Attorney(s) appearing for the Case

Willis J. Goldsmith, with whom Patricia A. Dunn and James E. Anklam, Washington, D.C., were on the brief, for appellant.

Peter H. Gould, Washington, D.C., with whom Carol Connor Flowe and Robert L. Furst were on the brief, for appellees.

Before MIKVA, SILBERMAN and D.H. GINSBURG, Circuit Judges.

Opinion for the Court filed by Circuit Judge SILBERMAN.

SILBERMAN, Circuit Judge:

This appeal presents the question of whether the pension plan termination provisions of the Employee Retirement Income Security Act of 1974 ("ERISA")1, prior to its amendment in 1987, allowed an employer to retain all residual assets of an overfunded plan when actual investment earnings on employee contributions exceeded the plan specified interest...

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