WOOD v. DETROIT DIESEL CORP.

No. 09-1252.

607 F.3d 427 (2010)

Daniel WOOD; Ronald Goins; Priscilla Sue Street, Plaintiffs-Appellees, v. DETROIT DIESEL CORPORATION, Defendant-Appellant, and International Union, United Automobile, Aerospace and Agricultural Implement Workers of America and its Local 163, Third Party.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: June 3, 2010.


Attorney(s) appearing for the Case

ARGUED: Thomas G. Kienbaum, Kienbaum, Opperwall, Hardy & Pelton, P.L.C., Birmingham, Michigan, for Appellant. Andrew A. Nickelhoff, Sachs Waldman, Detroit, Michigan, for Appellees. ON BRIEF: Thomas G. Kienbaum, William Bruce Forrest, III, Kienbaum, Opperwall, Hardy & Pelton, P.L.C., Birmingham, Michigan, for Appellant. Andrew A. Nickelhoff, Sachs Waldman, Detroit, Michigan, for Appellees.

ROGERS, J., delivered the opinion of the court, in which SILER, J., joined. McKEAGUE, J. (pp. 437-38), delivered a separate dissenting opinion.


OPINION

ROGERS, Circuit Judge.

Detroit Diesel Corporation and the union representing Detroit Diesel's workers entered into a series of agreements purporting to cap Detroit Diesel's contributions to retiree health care benefits for workers who retired between 1993 and 2004. Both Detroit Diesel and the union intended this agreement to reduce Detroit Diesel's balance sheet liability after an accounting rule change in late 1992 required—for the first...

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