EASTERBROOK, Circuit Judge.
Until it became a subsidiary of Sundstrand in 1984, Sullair Corporation had a floor-offset pension plan. Distinctive features of that plan still apply to persons who worked at Sullair before the acquisition. A floor-offset plan uses a defined-benefit structure (with pension payments linked to years of work and high salary) to buffer the uncertainty of a defined-contribution system (where pension payments depend on the performance of investments...
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