American Stores Co. v. American Stores Co. Retirement Plan
Court of Appeals for the Tenth Circuit
1Opinion of the Court
EBEL, Circuit Judge.
In this case, we consider whether the district court erred in concluding that plaintiffs-appellants, American Stores Company, William B. Coon,1 and John P. Stransky2 (“American Stores”), violated § 204(g) of the Employee Retirement Income Security Act (“ERISA”), Pub.L. No. 93-406, 88 Stat. 858 (codified as amended in 29 U.S.C. § 1054(g)), as that provision read prior to its amendment in 1984, by amending the American Stores defined benefit pension plan so as to eliminate the plan’s unreduced early retirement benefit provision. We conclude that the unreduced early…
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