Legal Opinion

Lyons v. Georgia-Pacific Corp. Salaried Employees Retirement Plan

Court of Appeals for the Eleventh Circuit

Decided August 11, 2000No. 99-10640PublishedCited by 40 opinions

1Opinion of the Court

CARNES, Circuit Judge:

This is an Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1001, et. seq., case in which we are called upon to decide issues about how to calculate a consensual, lump sum payout in a front-loaded, defined benefit, cash balance pension plan with fixed interest credits. The principal issue is whether such a payout must be calculated using the present value methodology set out in Treasury Regulations 1.411(a)-ll and 1.417(e)-!, 1 the former of which the district court held to be invalid. See Lyons v. Georgia-Pacific Corp. Salaried Employees Retirement Plan,…

2Cases cited23 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
  3. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  4. Russello v. United StatesSupreme Court of the United States · 1983
  5. Morton v. RuizSupreme Court of the United States · 1974

18 more not listed; retrieve them via the Exa API.

3Cited by40 opinions

  1. Rector v. City & County of DenverCourt of Appeals for the Tenth Circuit · 2003
  2. London v. Wal-Mart Stores, Inc.Court of Appeals for the Eleventh Circuit · 2003
  3. Esden v. Bank of BostonCourt of Appeals for the Second Circuit · 2000
  4. In re Terazosin Hydrochloride Antitrust LitigationDistrict Court, S.D. Florida · 2004
  5. Eaton v. Onan Corp.District Court, S.D. Indiana · 2000

35 more not listed; retrieve them via the Exa API.

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