Miller v. Xerox Corp. Retirement Income Guarantee Plan

AMENDED OPINION

THOMAS, Circuit Judge.

OPINION

This appeal presents the question of whether a procedure used by Xerox Corporation (“Xerox”) to reduce pension benefits at final retirement to account for earlier benefit distributions violates the Employee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1001 et seq. We conclude that Xerox’s method violates ERISA, because it impermissibly reduces pension benefits by more than the accrued pension benefit attributable to the earlier distributions.

I

The facts of the case are undisputed. Plaintiffs Waldamar Miller, Thomas H. Sudduth, Jr.,…