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MATZ v. HOUSEHOLD INTERN. TAX REDUCTION INV. PLAN

No. 00-1109.

265 F.3d 572 (2001)

Robert J. MATZ, individually and on behalf of all others similarly situated, Plaintiff-Appellee, v. HOUSEHOLD INTERNATIONAL TAX REDUCTION INVESTMENT PLAN, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 7, 2001.

Rehearing and Rehearing Denied October 16, 2001.

Attorney(s) appearing for the Case

Steven J. Rotunno (submitted), Kubasiak, Cremieux, Flystra, Reizen & Rotunno, Chicago, IL, for Plaintiff-Appellee.

James P. Baker, Brobeck, Phleger & Harrison, San Francisco, CA, Luke DeGrand, Clark & DeGrand, Chicago, IL, for Defendant-Appellant.

Before BAUER, COFFEY, and KANNE, Circuit Judges.

Rehearing and Rehearing En Banc Denied October 16, 2001.

BAUER, Circuit Judge.

Robert J. Matz filed an ERISA action, claiming entitlement to benefits as a result of a partial termination of a retirement benefit plan. The district court held that in determining whether partial termination occurred: (1) both vested and non-vested plan participants should be counted, see Matz v. Household Int'l Tax Reduction Inv. Plan, 1998 WL 851491, *5 (N.D.Ill.Dec.1...

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