Legal Opinion

Linda Call, on Behalf of Herself and All Others Similarly Situated v. Ameritech Management Pension Plan

Court of Appeals for the Seventh Circuit

Decided February 7, 2007No. 05-4592Published

1Opinion

On Petition for Rehearing

Feb. 7, 2007.

The Ameritech Plan’s. petition for rehearing and suggestion for rehearing en banc fastens on the following statement in our opinion: “the defendant argues that it was legally obligated to state its statutory obligations in the plan. But that is nonsense; section 12.1 [of the ERISA plan] did not even appear in earlier versions of the plan; nor does the section accurately state the defendant’s statutory obligations.” The Plan repeats the argument in its petition, citing for the first time a Treasury Regulation that does not, however, contain any such…

2Cases cited1 opinion

  1. Hamlin Dev. Co. v. CommissionerUnited States Tax Court · 1993

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