Legal Opinion
Hirt v. Equitable Retirement Plan for Employees, Managers & Agents
Court of Appeals for the Second Circuit
Decided July 9, 2008No. 07-4757PublishedCited by 35 opinions
1Opinion of the Court
KATZMANN, Circuit Judge:
In 2006, Congress enacted the Pension Protection Act (“PPA”), which amended the Employee Retirement Income Security Act of 1974 (“ERISA”) to specifically allow for cash balance defined benefit plans. Pub.L. No. 109-280, § 701(a)(1), 120 Stat. 780, 981 (2006). The amendment, however, applies only to periods beginning on or after June 29, 2005. Id. § 701(e)(1), 120 Stat. 991. This opinion addresses two appeals, both raising the same issue: whether, prior to June 29, 2005, cash balance defined benefit plans ran afoul of the prohibition in ERISA § 204(b)(l)(H)(i) against…
2Cases cited14 opinions
- Russello v. United StatesSupreme Court of the United States · 1983
- McCarthy v. Dun & Bradstreet Corp.Court of Appeals for the Second Circuit · 2007
- Hughes Aircraft Co. v. JacobsonSupreme Court of the United States · 1999
- LOCKHEED CORP. Et Al. v. SPINKSupreme Court of the United States · 1996
- Esden v. Bank Of BostonCourt of Appeals for the First Circuit · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Rosenblatt v. United Way of Greater HoustonCourt of Appeals for the Fifth Circuit · 2010
- Kifafi v. Hilton Hotels Retirement PlanDistrict Court, District of Columbia · 2009
- Warren Pearl Construction Corp. v. Guardian Life InsuranceDistrict Court, S.D. New York · 2009
- Kopp v. KleinCourt of Appeals for the Fifth Circuit · 2013
- Laurent v. PricewaterhouseCoopers LLPCourt of Appeals for the Second Circuit · 2015
30 more not listed; retrieve them via the Exa API.