Authorities Cited: United States Code 10 U.S.C. § 1054(b)(1)(H)(i) 10 U.S.C. § 1054(c)(3) 26 U.S.C. § 4 29 U.S.C. § 8 29 U.S.C. § 20 29 U.S.C. § 27 29 U.S.C. § 1002(23) 29 U.S.C. § 1002(34) 29 U.S.C. § 1002(35) 29 U.S.C. § 1054(b)(1)(H)(i) 29 U.S.C. § 1054(b)(2)(A) Supreme Court 464 U.S. 16, 23 517 U.S. 882, 897 525 U.S. 432, 439 Circuit Courts 441 F. 13 229 F.3d 154 394 F.3d 98, 107 457 F.3d 636 477 F.3d 56 482 F.3d 184, 191 484 F.3d 395, 399-402 499 F.3d 12 499 F.3d 608 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6) 427 F. Supp. 2d 150, 162-168 441 F. Supp. 2d 516, 550 448 F. Supp. 2d 537, 552 460 F. Supp. 2d 479, 486-488 470 F. Supp. 2d 323, 341-345 534 F. Supp. 2d 288, 318-320

Blogged: How Appealing In cases governed by version of ERISA law that precedes Congress's 2005 amendments, Second Circuit holds that cash balance defined benefit plans do not inherently result in an unlawful age-based reduction in the rate of benefit accrual