Task: Text Completion
Input (English): upon several variables, such as: ... are you transferring your GARRETT SECURED BENEFIT ACCOUNT balance to the Retirement Plan? *!* •!* •S' •!* Q. What happens if I have a GARRETT SECURED BENEFIT ACCOUNT? A. You can transfer your GARRETT SECURED BENEFIT ACCOUNT (SBA) to the Retirement Plan, withdraw your SBA balance and invest it in the annuity, or withdraw your SBA balance and spend it. The NORMAL RETIREMENT benefit is calculated on the assumption that you transfer your SBA to the Retirement Plan. If you don’t make this transfer, your NORMAL RETIREMENT benefit will be somewhat reduced. (Dauphine Decl. Exh. A at HW 0000987-989 [Doc. # 60].) This description adequately discloses the Secured Benefit Account offset. See Stahl v. Tony’s Bldg. Materials, 875 F.2d 1404, 1408 (9th Cir.1989) (<HOLDING>). Plaintiffs argue that § 1022 required 
 Holding statements: (A) holding plaintiffs could not obtain compensation for both lost value and lost profit (B) holding that an spd need only be specific enough to enable ordinary employee to sense when there is a danger that benefits could be lost or diminished (C) holding that such damages could be recovered but only if the plaintiffs were experienced in the business and if the lost profits could be ascertained with some certainty (D) holding that a business owners testimony was insufficient to establish lost profits where he was not able to specify which contracts they lost how many they lost how much profit they would have had from the contracts or who would have awarded them contracts and explaining that the plaintiffs could have supported their lost profits with testimony that they had lost out on specific contracts but failed to do so (E) holding that a summary plan description need only provide information about the general circumstances in which benefits could be lost
Output (English): (B)