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SCOTT v. ADMIN. COMMITTEE OF THE ALLSTATE AGENTS

No. 95-3357.

113 F.3d 1193 (1997)

Ben A. SCOTT, Jim Cason, David E. Cook, Plaintiffs-Appellees, Cross-Appellants, v. ADMINISTRATIVE COMMITTEE OF THE ALLSTATE AGENTS PENSION PLAN, The Allstate Agents Pension Plan (as a nominal defendant), Wayne E. Hedien, Norbert A. Florek, Louis G. Lower II, Thomas W. Tewksbury, Donald E. Viken, Defendants-Appellants, Cross-Appellees, Joan Swain, Ian O'Connor, Movants.

United States Court of Appeals, Eleventh Circuit.

June 2, 1997.

Attorney(s) appearing for the Case

Jean Reed Haynes, Peter A. Bellacosa, Kirkland & Ellis, New York City, for Defendants-Appellants, Cross-Appellees.

Ross M. Goodman, Leon, Meddlebrooks, Madie, Thomas & Mitchell, Pensacola, FL, for David E. Cook.

Andrew R. McCorkle, David R. Levin, Reish & Luftman, Washington, DC, for Ben Scott, Jim Cason, David Cook.

Before ANDERSON and CARNES, Circuit Judges, and STROM, Senior District Judge.

ANDERSON, Circuit Judge:

This appeal arises from actions taken by defendants1 to retroactively amend the Allstate Agents Pension Plan ("Plan")2 in order to comply with the Tax Reform Act of 1986 (TRA '86 or the Act). Plaintiffs brought suit under the Employee Retirement Income Security Act of 1974, as amended (ERISA), claiming that because defendants failed to follow interim Internal Revenue Service (IRS) regulations...

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