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The recent onslaught of large Chapter 11 bankruptcies has brought the issue of retiree health and other benefits to the forefront. Because companies treat such benefits as current expenses, they are often targeted for reductions when companies enter Chapter 11, particularly since the Employee Retirement Income Security Act does not vest in retirees any rights to their nonpension retiree benefits.
March 17, 2004 at 12:00 AM
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The original version of this story was published on Law.Com
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