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A federal judge's ruling on IBM's controversial cash-balance pension plan has prompted an unlikely rallying cry for the IRS to come to the rescue. On July 31, the Illinois judge ruled the pension plan violates ERISA because it doesn't treat older participants as well as younger colleagues. However, by the time the case reaches the 7th U.S. Circuit Court of Appeals, opponents of the decision could be armed with a new IRS regulation that OKs the very kind of plan the judge outlawed.
August 25, 2003 at 12:00 AM
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The original version of this story was published on Law.Com
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