B.E. TILLEY; David H. Wall; William L. Crotts, Jr.; Chrisley H. Reed; J.C. Weddle; William D. Goode, Plaintiffs-Appellants,
v.
The MEAD CORPORATION, Defendant-Appellee,
American Association of Retired Persons; American Society of Pension Actuaries; Pension Benefit Guaranty Corp.; American Academy of Actuaries, Amici Curiae.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued February 5, 1990.
Decided February 26, 1991.
As Amended June 3, 1991.
Attorney(s) appearing for the Case
George B. Driesen, argued, Washington, D.C. (R. Louis Harrison, Jr., Radford & Wandrei, Bedford, Va., Cliff Harrison, Stone, Hamrick, Harrison & Turk, Radford, Va., on brief), for plaintiffs-appellants.
Patrick F. McCartan, argued, Jones, Day, Reavis & Pogue, Cleveland, Ohio (Richard H. Wayler, Leon E. Irish, Glen D. Nager, Steven T. Catlett, Jones, Day, Reavis & Pogue, Cleveland, Ohio, Sue K. McDonnell, Judith Boyers Gee, Thompson, Hine & Flory, Dayton, Ohio, on brief), for defendant-appellee.
Jeffrey B. Cohen, argued (Carol Conner Flowe, Gen. Counsel, Jeanne K. Beck, Deputy Gen. Counsel, on brief), Pension Ben. Guar. Corp., Washington, D.C., for amicus curiae, Pension Ben. Guar. Corp.
Norman P. Stein, University of Alabama School of Law, Tuscaloosa, Ala., Christopher G. Mackaronis, Bell, Boyd & Lloyd, Washington, D.C., Steven S. Zaleznick, Cathy Ventrell-Monsees, Robert L. Liebross, American Ass'n of Retired Persons, Washington, D.C., on brief, for amicus curiae, American Ass'n of Retired Persons.
Chester J. Salkind, Washington, D.C., on brief, for amicus curiae, American Soc. of Pension Actuaries.
Gary D. Simms, Washington, D.C., on brief, for amicus curiae, American Academy of Actuaries.
Before WIDENER, MURNAGHAN and CHAPMAN, Circuit Judges.
United States Court of Appeals, Fourth Circuit.
MURNAGHAN, Circuit Judge:
The case involves whether funds that remain in a single-employer defined benefit pension plan may, upon termination of the plan, revert to the employer prior to satisfaction of the plan's unreduced early retirement benefits. After the Mead Corporation ("Mead") recouped funds that remained in a pension plan without paying such benefits, employees brought suit alleging that Mead had violated the Employees Retirement Income Security Act ("ERISA...
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