Simpson v. Mead Corp.

OPINION

R. GUY COLE, JR., Circuit Judge.

Plaintiff-Appellant Jack W. Simpson, Sr., appeals the denial of early retirement benefits upon termination from his employment with Defendant-Appellee Mead Corporation (“Mead”). Before us on appeal are the following issues: 1) whether the “Mead Management Income Parity Plan” (“1982 plan”), or the plan as amended in 1992, controls Simpson’s asserted entitlement to early retirement benefits; and 2) if the 1982 plan governs, whether Simpson is entitled to early retirement benefits. Because we find that Simpson is not entitled to early retirement benefits…