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Kenneth Pilipshen, now a 57-year-old middle manager in IBM’s tax division, claims he is a victim of age discrimination even though he earns almost the same six-figure base salary that he was paid before and even though he was recently transferred from White Plains, N.Y., to Paris. But there is a possibility that he might be right.

Mr. Pilipshen filed a $1 million age-discrimination suit in federal court in White Plains against the computer giant on May 19, claiming that he was demoted in the same way that some other businesses have dealt with older workers. Pilipshen v. International Business Machines Corp ., No. 99 CIV 3674.

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