Board of Trustees of the Sheet Metal Workers' National Pension Fund, in Its Capacity as Plan Administrator v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that courts “look at the terms of the plan at issue”
• “accrued benefit” accumulates during an employee’s service so as to become part of employee’s legitimate expectations at retirement under the terms of the plan then in effect
• “accrued benefit” accumulates during an employee’s service so as to become part of employee’s legiti- mate expectations at retirement under the terms of the plan then in effect
• “accrued benefit” accumulates during an employee’s service so as to become part of employee’s legiti- mate expectations at retirement under the terms of the plan then in effect
• “Under ERISA and the Tax Code, a qualified pension plan is exempt from taxation, and to remain qualified for tax‐exempt status, a plan may not violate the anti‐cutback rule which prohibits a planʹs elimination or reduction of an accrued benefit.”
• discussing the parallel provision in the Internal Revenue Code

Source: CourtListener parenthetical corpus (CC0).