Tasker v. DHL Retirement Savings Plan
Court of Appeals for the First Circuit
1Opinion of the Court
SELYA, Circuit Judge.
This appeal raises an issue of first impression at the federal appellate level concerning the workings of the anti-cutback rule of the Employee Retirement Income Security Act (ERISA), 29 U.S.C. § 1054(g), when viewed through the prism of a Treasury Department regulation, 26 C.F.R. § 1.411(d) — 4. The issue arises in the context of plaintiff-appellant Jeffrey R. Tasker’s claim that a group of related entities' — DHL Retirement Savings Plan, DHL Retirement Pension Plan, Employee Benefits Committee of DPWN Holdings (USA), Inc., and the DHL Retirement Pension Plan Committee…
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