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WEIL v. RETIREMENT PLAN ADMINISTRATIVE COMMITTEE

Nos. 1126, 1239, Dockets 89-9223, 89-9255.

913 F.2d 1045 (1990)

Warren WEIL and Maria Galuppo, Plaintiffs-Appellees, Cross-Appellants, v. RETIREMENT PLAN ADMINISTRATIVE COMMITTEE OF THE TERSON CO., INC., The Terson Co., Inc., The Northern Trust Co., as Trustees of the Terson Co., Inc. Salaried Retirement Plan, Defendants-Appellants, Cross-Appellees.

United States Court of Appeals, Second Circuit.

Decided September 13, 1990.

Attorney(s) appearing for the Case

Ellen S. Mendelson, New York City (Sidney Eagle, Eagle & Fein, P.C., and Rachel J. Minter, New York City, of counsel), for Plaintiffs-Appellees, Cross-Appellants.

Logan T. Johnston, Phoenix, Ariz. (Johnston, Maynard, Grant & Parker, Phoenix, Ariz., Richard W. Cutler, New York City, of counsel), for Defendants-Appellants, Cross-Appellees.

Before MESKILL, CARDAMONE and PIERCE, Circuit Judges.

PIERCE, Senior Circuit Judge:

Defendants appeal from a judgment of the United States District Court for the Southern District of New York (Lumbard, C.J., sitting by designation) holding that the Retirement Plan for Salaried Employees of The Terson Company, Inc. ("Plan") was partially terminated within the meaning of 26 U.S.C. § 411(d)(3) (1988) when 33.4% of the Plan participants were discharged in 1981 from their jobs...

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