Legal Opinion

Weil v. Retirement Plan Administrative Committee of the Terson Co.

Court of Appeals for the Second Circuit

Decided May 1, 1991No. Nos. 1126, 1239, Dockets 89-9223, 89-9255PublishedCited by 1 opinion

1Opinion of the Court

ON PETITION FOR REHEARING

PIERCE, Senior Circuit Judge:

We grant the petition for rehearing of plaintiffs Warren Weil and Maria Galuppo. In our prior opinion, 913 F.2d 1045 (2d Cir.1990) (“Weil II”), familiarity with which is assumed, we reversed the district court’s judgment that a partial termination of the Retirement Plan for Salaried Employees of The Terson Company, Inc. (“Plan”) had occurred under 26 U.S.C. § 411(d)(3) when 33.4% of the Plan participants were discharged from their jobs in 1981. We held that in determining whether a partial termination had occurred, the district court…

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3Cited by1 opinion

Weil v. Retirement Plan Administrative CommitteeCourt of Appeals for the Second Circuit · 1991