BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011
3 Pages Posted: 3 Jun 2011 Last revised: 7 Jun 2011
Date Written: June 1, 2011
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
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