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PENSION BEN. GUAR. v. WILSON N. JONES MEM. HOSP.

No. 03-40961.

374 F.3d 362 (2004)

PENSION BENEFIT GUARANTY CORP., Plaintiff-Appellee, v. WILSON N. JONES MEMORIAL HOSPITAL, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 1, 2004.

Attorney(s) appearing for the Case

Garth David Wilson (argued), Pension Ben. Guar. Corp., Washington, DC, for Plaintiff-Appellee.

David R. Levin (argued), Wiley, Rein & Fielding, Washington, DC, Lindsey Scott Birdsong, Potter Minton, Tyler, TX, for Defendant-Appellant.

Before KING, Chief Judge, and REAVLEY and EMILIO M. GARZA, Circuit Judges.

EMILIO M. GARZA, Circuit Judge:

The district court in this case granted the Pension Benefit Guaranty Corporation's ("PBGC's") motion for summary judgment holding that the Wilson N. Jones Memorial Hospital ("Wilson Jones") did not use the correct interest rate to calculate the lump sum distribution payments it made in connection with the termination of its retirement plan. The district court found that Wilson Jones must comply with a PBGC order compelling it to use...

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