Legal Opinion
Holland v. Valhi Inc.
Court of Appeals for the Tenth Circuit
Decided April 19, 1994No. Nos. 92-4049, 92-4054 and 92-4183PublishedCited by 42 opinions
1Opinion of the Court
BRIGHT, Senior Circuit Judge.
The Amalgamated Sugar Company made an arrangement in 1986 for the excess funds in its pension plan for non-bargaining employees to be paid to the employer and a small amount of the reversion to be paid to its retirees. This was to be accomplished by what is termed a “spin-off termination” in which Amalgamated used contributions to the plans to purchase annuities to fund future obligations under the pension plans. Under a spinoff termination, excess funds are to be paid to the employer and the employees who had contributed to those funds. A spinoff arrangement and…
2Cases cited10 opinions
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- West Virginia University Hospitals, Inc. v. CaseySupreme Court of the United States · 1991
- In Re C. D. Moyer Co. Trust FundDistrict Court, E.D. Pennsylvania · 1977
- Washington-Baltimore Newspaper Guild Local 35 v. Washington Star Co.District Court, District of Columbia · 1983
- Bridgestone/firestone, Inc. v. Pension Benefit Guaranty CorporationCourt of Appeals for the D.C. Circuit · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Glen Johnson v. Charps Welding & FabricatingCourt of Appeals for the Eighth Circuit · 2020
- 19 Employee Benefits Cas. 1283, Pens. Plan Guide P 23912x Reuben A. Maez, Linnea K. Maestas, Janet M. Cowdrey, Paul Spieker, Individually and as Representatives of a Class v. Mountain States Telephone and Telegraph, Inc. D/B/A U.S. West Communications, Inc., a Colorado Corporation Enhanced Management Transition Program Enhanced Management Transition Program Review Committee Neal Greenhalgh Fred L. Cook A. Gary Ames U.S. West, Inc., a Colorado Corporation U.S. West Management Pension Plan Employee Benefit Committee John G. SheaCourt of Appeals for the Tenth Circuit · 1995
- Cook Children's Medical Center v. New England PPO Plan of General Consolidated Management, Inc.Court of Appeals for the Fifth Circuit · 2007
- Emmenegger v. Bull Moose Tube Co.District Court, E.D. Missouri · 1998
- Gallade v. CommissionerUnited States Tax Court · 1996
37 more not listed; retrieve them via the Exa API.