Legal Opinion

Laurent v. PricewaterhouseCoopers LLP

Court of Appeals for the Second Circuit

Decided July 23, 2015No. Docket 14-1179PublishedCited by 21 opinions

1Opinion of the Court

GERARD E. LYNCH, Circuit Judge:

The Employee Retirement Income Security Act of 1974 (“ERISA”), as amended 29 U.S.C. § 1001 et seq., protects retirement benefits that have accrued over the course of an employee’s tenure until that employee reaches normal retirement age. The question in this case is how much leeway retirement plan sponsors have to define what “normal retirement age” is, in order to avoid paying future interest credits when the employee leaves employment and elects to receive the value of his or her retirement account in a lump-sum distribution. Plaintiffs, former employees of…

2Cases cited29 opinions

  1. Christensen v. Harris CountySupreme Court of the United States · 2000
  2. Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
  3. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
  4. Brown v. GardnerSupreme Court of the United States · 1994
  5. King v. BurwellSupreme Court of the United States · 2015

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3Cited by21 opinions

  1. EMI Christian Music Group, Inc. v. MP3tunes, LLCCourt of Appeals for the Second Circuit · 2016
  2. Munoz-Gonzalez v. D.L.C. Limousine Serv., Inc.Court of Appeals for the Second Circuit · 2018
  3. Laurent v. PricewaterhouseCoopers LLPCourt of Appeals for the Second Circuit · 2019
  4. Osberg v. Foot Locker, Inc.District Court, S.D. New York · 2015
  5. Soto v. Disney Severance Pay PlanCourt of Appeals for the Second Circuit · 2022

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