A-T-O, Inc. v. Pension Benefit Guaranty Corporation
Court of Appeals for the Sixth Circuit
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
On November 30, 1974, almost two months after the enactment of the Employee Retirement Income Security Act (ERI-SA), 1 A-T-O, Inc. terminated the pension plan for its division, the Springfield Metallic Casket Co., Inc. A-T-O commenced this declaratory judgment action in an attempt to avoid liability to the Pension Benefit Guaranty Corporation (PBGC) according to Title IV of ERISA, § 1301 et seq., for the unfunded, vested pension benefits which the PBGC must pay to the Springfield employees. After both parties filed motions for summary judgment, the district…
2Cases cited12 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Allied Structural Steel Co. v. SpannausSupreme Court of the United States · 1978
- Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980
- Helvering v. DavisSupreme Court of the United States · 1937
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3Cited by53 opinions
- In Re Chateaugay CorporationCourt of Appeals for the Second Circuit · 1995
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- Pension Benefit Guaranty Corp. v. Findlay Indus., Inc.Court of Appeals for the Sixth Circuit · 2018
- Republic Industries, Inc. v. Teamsters Joint Council No. 83 of Virginia Pension FundCourt of Appeals for the Fourth Circuit · 1983
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