DAME v. FIRST NAT. BANK OF OMAHA

No. 99-2718.

217 F.3d 1018 (2000)

John DAME, Plaintiff-Appellant, v. FIRST NATIONAL BANK OF OMAHA, as Trustee of the United-A.G. Cooperative, Inc., Employees Retirement Plan; United-A.G. Cooperative, Inc., Defendants-Appellees.

United States Court of Appeals, Eighth Circuit.

Filed June 30, 2000.

Rehearing and Rehearing Denied August 3, 2000.


Attorney(s) appearing for the Case

Maynard H. Weinberg, Omaha, NE, argued, for Appellant.

John C. Hewitt, Omaha, NE, argued, for Appellee.

Before: BOWMAN and LOKEN, Circuit Judges, and ALSOP, District Judge.


Rehearing and Rehearing En Banc Denied August 3, 2000.

LOKEN, Circuit Judge.

After ceasing business operations, United-A.G. Cooperative, Inc. ("United"), announced it would terminate its single-employer defined benefit pension plan ("the Plan"). First National Bank of Omaha ("First National") is the Plan trustee. The Plan is over-funded, that is, due to actuarial miscalculations it has $2.1 million more than will be needed to pay all pension benefits owing...

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