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WEST v. AK STEEL CORP.

No. 06-3442.

484 F.3d 395 (2007)

John D. WEST, on behalf of himself and all others similarly situated, Plaintiff-Appellee, v. AK STEEL CORPORATION (formerly Armco Inc.) Retirement Accumulation Pension Plan and AK Steel Corporation Benefit Plans Administrative Committee, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 20, 2007.

Attorney(s) appearing for the Case

ARGUED: Robert D. Wick, Covington & Burling, Washington, D.C., for Appellants. Thomas A. Downie, Gary, Naegele & Theado, Cleveland, Ohio, for Appellee.

ON BRIEF: Robert D. Wick, Covington & Burling, Washington, D.C., for Appellants. Thomas A. Downie, Gary, Naegele & Theado, Cleveland, Ohio, Thomas R. Theado, Jori B. Naegele, Robert D. Gary, Gary, Naegele & Theado, Lorain, Ohio, Allen C. Engerman, Northbrook, Illinois, for Appellee.

Before COLE, CLAY, and GILMAN, Circuit Judges.

OPINION

RONALD LEE GILMAN, Circuit Judge.

This is a class action lawsuit brought by early retirees in the AK Steel Corporation Retirement Accumulation Pension Plan (AK Steel Plan) who elected to receive their pension benefits under the Plan in the form of a lump-sum payment. The AK Steel Plan is a cash balance plan specifying that participants can elect to receive a lump sum equal to their "account balance" at the termination of employment rather than having...

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