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HOLLAND v. VALHI INC.

Nos. 92-4049, 92-4054 and 92-4183.

22 F.3d 968 (1994)

Jack R. HOLLAND, George Rush, Truman Manning, Henry D. Zobell, Plaintiffs-Appellees and Cross-Appellants, v. VALHI INCORPORATED, a Delaware corporation; Harold Simmons, Trustee, Defendants and Cross-Appellees, and The Amalgamated Sugar Company, a Utah corporation; The Amalgamated Sugar Company Retirement Plan Committee, Defendants-Appellants and Cross-Appellees. Jack R. HOLLAND, George E. Rush, Truman Manning, Henry D. Zobell, Plaintiffs-Appellants, v. VALHI INCORPORATED, a Delaware corporation; The Amalgamated Sugar Company, a Utah corporation; The Amalgamated Sugar Company Retirement Plan Committee; Harold Simmons, Trustee, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

Order Denying Rehearing and Suggestion for Rehearing June 13, 1994.

Attorney(s) appearing for the Case

Jean Reed Haynes (Thomas E. Dutton with her on the brief), of Kirkland & Ellis, Chicago, IL (James S. Jardine and A. Robert Thorup of Ray, Quinney & Nebeker, Salt Lake City, UT, with her on the brief), for defendants-appellants/cross-appellees (Nos. 92-4049, 92-4054) and for defendants-appellees (No. 92-4183).

Claudia F. Berry (Brent R. Armstrong, Stewart M. Hanson, Jr., and Fred R. Silvester with her on the brief), of Suitter, Axland, Armstrong & Hanson, Salt Lake City, UT, for plaintiffs-appellees/cross-appellants (Nos. 92-4049, 92-4054) and for plaintiffs-appellants (No. 92-4183).

Before TACHA, SETH and BRIGHT, Circuit Judges.

Order Denying Rehearing and Suggestion for Rehearing En Banc June 13, 1994.

BRIGHT, Senior Circuit Judge.

The Amalgamated Sugar Company made an arrangement in 1986 for the excess funds in its pension plan for non-bargaining employees to be paid to the employer and a small amount of the reversion to be paid to its retirees. This was to be accomplished by what is termed a "spin-off termination" in which Amalgamated used contributions to the plans to purchase...

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