DRUTIS v. RAND McNALLY & CO.

No. 06-6380.

499 F.3d 608 (2007)

Larry DRUTIS; Harold E. Parker; Joe Tkacz; John Wayne Simpson, Individually and on behalf of all persons similarly situated, Plaintiffs-Appellants, v. RAND McNALLY & CO.; Quebecor World (USA), Inc., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 27, 2007.


Attorney(s) appearing for the Case

ON BRIEF: Charles W. Arnold, Charles W. Arnold, PLC, Lexington, Kentucky, for Appellants. Carol Connor Cohen, Gretchen Ann Dixon, Arent Fox LLP, Washington, DC, for Appellees. Mary Ellen Signorille, American Association of Retired Persons, Washington, DC, Kent A. Mason, Davis & Harman, Washington, DC, for Amici Curiae.

Before: MARTIN and ROGERS, Circuit Judges; HOOD, District Judge.


OPINION

ROGERS, Circuit Judge.

The question in this case is whether so-called "cash balance" pension plans violate 29 U.S.C. § 1054(b)(1)(H)(i), an anti-age-discrimination provision of the Employee Retirement Income Security Act ("ERISA"). "Cash balance" plans are defined benefit plans that are structured like defined contribution plans. The district court in this case held, among other things, that the cash balance plan adopted by defendants did not...

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