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By ALM Staff | Law Journal Newsletters |

Pension Plan Terminations Must Be Considered in the Aggregate

Addressing an issue of first impression for the federal appeals courts, the Third Circuit has ruled that when an employer in Chapter 11 seeks to simultaneously terminate multiple pension plans under ERISA's reorganization test, the proper approach is to apply the test in the aggregate as opposed to considering the termination of each plan independently. In re Kaiser Aluminum Corp., No. 05-2695 (July 26).

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