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DADE v. NORTH AMERICAN PHILIPS CORP.

No. 94-5546.

68 F.3d 1558 (1995)

James F. DADE; Jerome A. Budde, Jr., Individually and as the Class Representatives of all Persons Similarly Situated, Appellants, v. NORTH AMERICAN PHILIPS CORPORATION, as a Corporate Entity and as Plan Administrator of the Co-Defendant Pension Plan; Philips Electronics North American Corporation; the North American Philips Corporation Pension Plan for Salaried Employees.

United States Court of Appeals, Third Circuit.

Decided November 1, 1995.

Attorney(s) appearing for the Case

David Tykulsker, Ball, Livingston & Tykulsker, Newark, NJ, and John C. Theisen (argued), and John T. Menzie, Gallucci, Hopkins & Theisen, Fort Wayne, IN, for Appellants.

Michael J. Dell (argued), Kramer, Levin, Naftalis, Nessen, Kamin & Frankel, New York City, for Appellees.

Fredric S. Singerman and Christopher A. Weals, Seyfarth, Shaw, Fairweather & Geraldson, Washington, D.C., for Amicus Curiae Chamber of Commerce of the United States of America (Stephen A. Bokat, Robin S. Conrad, and Mona C. Zeiberg, National Chamber Litigation Center, Inc., Washington, D.C., of counsel).

John M. Vine and Jay T. Smith, Covington & Burling, Washington, D.C., for Amicus Curiae the ERISA Industry Committee.

Before: STAPLETON, McKEE and SEITZ, Circuit Judges.

OPINION OF THE COURT

STAPLETON, Circuit Judge:

The issue presented is whether § 204(g) of the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1054(g), requires an employer that sells a business but retains the pension plan covering the employees of that business to credit service with the purchaser when determining the eligibility of those employees for an early retirement benefit subsidy. Plaintiffs James Dade, Jerome Budde, Jr...

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