Legal Opinion
In Re Gulf Pension Litigation
District Court, S.D. Texas
Decided April 10, 1991No. Civ. A. 86-4365PublishedCited by 37 opinions
1Opinion of the Court
TABLE OF CONTENTS
Page
I. INTRODUCTION.1160
II. PARTIAL TERMINATION CLAIMS.1161
A. General.1161
B. Vertical Partial Termination.1163
1. Significant Number or Percent.1163
2. What Number or Percent is Significant?.1164
3. How is the Number or Percent Calculated?.1164
a. Vested or Non-Vested Terminations.1164
b. Employees Who Transferred to a Successor Plan.1165
c. Turnover Rate .1166
d. Time Period.1167
e. The Relevant Number and Percent.1167
4. Significant Corporate Event.1169
5. The Number and Percent are Significant.1170
6. The IRS Determination.1170
C. Horizontal Partial Termination.1172
III. REMEDY FOR…
2Cases cited53 opinions
- Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Alessi v. Raybestos-Manhattan, Inc.Supreme Court of the United States · 1981
- The Toilet Goods Association, Inc. v. John w.ga Rdner, Secretary of Health, Education, and WelfareSupreme Court of the United States · 1967
- Toilet Goods Ass'n v. GardnerSupreme Court of the United States · 1967
48 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Gluck v. Unisys Corp.Court of Appeals for the Third Circuit · 1992
- Dean Borst v. Chevron Corp.Court of Appeals for the Fifth Circuit · 1994
- Malia v. General Electric CompanyCourt of Appeals for the Third Circuit · 1994
- Kinek v. Paramount Communications, Inc.Court of Appeals for the Second Circuit · 1994
- 19 Employee Benefits Cas. 1283, Pens. Plan Guide P 23912x Reuben A. Maez, Linnea K. Maestas, Janet M. Cowdrey, Paul Spieker, Individually and as Representatives of a Class v. Mountain States Telephone and Telegraph, Inc. D/B/A U.S. West Communications, Inc., a Colorado Corporation Enhanced Management Transition Program Enhanced Management Transition Program Review Committee Neal Greenhalgh Fred L. Cook A. Gary Ames U.S. West, Inc., a Colorado Corporation U.S. West Management Pension Plan Employee Benefit Committee John G. SheaCourt of Appeals for the Tenth Circuit · 1995
32 more not listed; retrieve them via the Exa API.