OPINION
BERZON, Circuit Judge:
The "anti-cutback" rule of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1054(g), prohibits any amendment of an employee benefits plan that would reduce a participant's "accrued benefit." Our question is whether Defendants' (collectively, "DHL") decision to eliminate Plaintiffs' right to transfer their account balances from DHL's defined contribution plan to its defined benefit plan violated...
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