Harrison Combs v. Classic Coal Corporation

How courts have described this case

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

• explaining that an “erroneously low” discount rate, without appropriate offsetting assumptions, might “destroy the validity of the entire calculation” of unfunded vested benefits
• holding, in the context of withdrawal liability, that Congress created a 1 ERISA defines present value as “the value adjusted to reflect anticipated events.” 29 U.S.C. § 1002(27
• “Great differences of opinion exist as to actuarial methods. Congress, therefore, created the statutory presumption in favor of withdrawal determinations . . . .”
• ERISA’s reasonableness test “permits the actuary wide latitude in determining withdrawal liability.”

Source: CourtListener parenthetical corpus (CC0).