HULL, Circuit Judge:
This appeal involves the anti-cutback rule in § 204(g) of the Employee Retirement Income Security Act of 1974 ("ERISA"), codified as 29 U.S.C. § 1054(g). Specifically, § 204(g)'s anti-cutback rule forbids, with a few exceptions, a pension plan amendment that decreases a participant's "accrued benefit." The particular pension plan here has always used a Social Security offset to reduce a participant's pension retirement benefits...
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