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ARGUED JANUARY 22, 2009

Before MANION and KANNE, Circuit Judges, and KENDALL, District Judge.*fn1

After working twenty-two years, Plaintiff Thomas Wetzler (“Wetzler”) wanted a lump-sum disbursement of his entire retirement benefits from Illinois CPA Society & Foundation Retirement Income Plan (the “Plan”). At the time of his request, there were not enough assets in the Plan to cover his lump-sum payment. His request would have put the small plan in the hole and in violation of the Internal Revenue Code. Explaining that its obligations under the law and to the other participants in the Plan required it to do so, the Plan refused his request. Wetzler filed suit in the United States District Court alleging that an Amendment to the plan violated the anti-cutback provisions of the Employee Retirement and Income Security Act (“ERISA”) 29 U.S.C. § 1054(g). The district court granted summary judgment in favor of defendants, and Wetzler appealed. For the reasons stated below, we affirm.

 
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