Legal Opinion
Oneida Ltd. v. Pension Benefit Guaranty Corp. (In Re Oneida Ltd.)
United States Bankruptcy Court, S.D. New York
Decided February 27, 2008No. 18-12844PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
ALLAN L. GROPPER, Bankruptcy Judge.
On February 8, 2006, the President signed the Deficit Reduction Act of 2005 (“DRA”), an appropriations bill designed to reduce the deficit in connection with the 2006 fiscal-year budget. One section of this legislation (the “DRA Amendment”) amended the Employee Retirement Income Security Act of 1974 (“ERISA”) to create an additional premium for pension plans terminated as part of an in- or out-of-court restructuring. The premium (“DRA Premium”) was payable to the Pension Benefit Guaranty Corporation (“PBGC”), a private governmental…
2Cases cited58 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Morton v. MancariSupreme Court of the United States · 1974
- Regional Rail Reorganization Act CasesSupreme Court of the United States · 1974
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3Cited by4 opinions
- Actrade Liquidation Trust v. Greenwich Insurance (In Re Actrade Financial Technologies, Ltd.)United States Bankruptcy Court, S.D. New York · 2009
- Pension Benefit Guaranty Corp. v. Oneida Ltd.Court of Appeals for the Second Circuit · 2009
- Pension Benefit Guaranty Corporation v. Asahi Tec CorporationDistrict Court, District of Columbia · 2013
- In Re Bh S&B Holdings LLCUnited States Bankruptcy Court, S.D. New York · 2009