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Supreme 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

Richard L. Kaplan

University of Illinois College of Law

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

Kaplan, Richard L., Supreme Court CIGNA Ruling Allows Workers to Reverse Harmful Pension Changes (June 1, 2011). BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011; Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-24. Available at SSRN: https://ssrn.com/abstract=1856582

Richard L. Kaplan (Contact Author)

University of Illinois College of Law ( email )

504 E. Pennsylvania Avenue
Champaign, IL 61820
United States
(217) 333-2499 (Phone)
(217) 244-1478 (Fax)

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