Download This PaperSupreme Court CIGNA Ruling Allows Workers to Reverse Harmful Pension Changes
BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011
Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-24
3 Pages Posted: 3 Jun 2011 Last revised: 7 Jun 2011
Date Written: June 1, 2011
Abstract
This brief article discusses the recent Supreme Court decision in CIGNA v. Amara. That case held that ERISA authorizes a court to reform a pension plan that an employer had changed so that employees receive the benefits they had been promised. The article considers the key implications of this decision for employees and employers, focusing on relevant communications of the employer and the applicable standard of proof.
Keywords: Taxation, Pensions, Cash Balance Plans
Suggested Citation: Suggested Citation
Richard L. Kaplan (Contact Author)
University of Illinois College of Law ( email )
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