Allied Structural Steel Co. v. Spannaus
Supreme Court of the United States
1Opinion of the CourtJustice Stewart
The issue in this case is whether the application of Minnesota’s Private Pension Benefits Protection Act1 to the appellant violates the Contract Clause of the United States Constitution.
I
In 1974 appellant Allied Structural Steel Co. (company), a corporation with its principal place of business in Illinois, maintained an office in Minnesota with 30 employees. Under the company’s general pension plan, adopted in 1963 and qualified as a single-employer plan under § 401 of the Internal Revenue Code, 26 U. S. C. §401 (1976 ed.),2 salaried employees were covered as follows: At age 65 an employee…
2Cases cited26 opinions
- Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
- United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- City of Los Angeles Department of Water v. ManhartSupreme Court of the United States · 1978
- Malone v. White Motor Corp.Supreme Court of the United States · 1978
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3Cited by879 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Keystone Bituminous Coal Assn. v. DeBenedictisSupreme Court of the United States · 1987
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Energy Reserves Group, Inc. v. Kansas Power & Light Co.Supreme Court of the United States · 1983
- Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980
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