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This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

# Appeals Board Decisions

The Appeals Board issues decisions that resolve specific disputes involving individual parties. Therefore, while you may find the decisions helpful in understanding the positions of the agency, the decisions are not binding on other parties. Additionally, PBGC cautions that each appeal is decided based on its own individual facts, and therefore the holding in a particular case may not be applicable to another appeal that may involve a different factual situation.

Appeals may be decided by a panel of three Appeals Board members or by a single Appeals Board member. 29 Code of Federal Regulations § 4003.61 . Three-member decisions generally are those that are considered significant or relevant to a large number of participants. Only three-member decisions issued since October 1, 2002, are available on this site; single-member decisions are not posted. PBGC's notes that Appeals Board decisions are part of a Privacy Act system of records and therefore personal identifiers are deleted from the decisions posted on this website.

A B C D E F G H I JKL M N O P Q R S T U VW X Y Z
                          - (Liability within a group of companies) 2007-09-26 
                          - (Guarantee of QSERP) 2011-09-29 
                          - (Payment of Restricted Lump Sums) 2014-8-29 
                          - (Guarantee of a QSERP On Remand) 2016-07-22 
                          - (Coverage Exception for Professional Service Employer) 2017-03-23
                          - (Review of DRO on Remand) 2017-09-27
                          - (Benefit Offset for Receipt of Post-Age 701⁄2 In-Service Distributions) 2019-03-28
                          - (Slayer Not Entitled to QJSA Benefit) 2019-07-17
                          - (Domestic Relations Order Submitted After Annuity Starting Date) 2020-01-31
                          - (Domestic Relations Order Submitted After Remarried Participant's Death) 2020-07-23
                          - (ERISA section 4022(g) does not apply to a plan whose contributing sponsor has filed only a Chapter 15 petition for recognition of a foreign proceeding) 2021-12-16
                          - (Disability Pension Benefit) 2022-03-30
                          - (Domestic Partner Not Entitled to QPSA Benefit) 2023-05-05

## A

                          - A.P.S. Inc 2004-03-31 
                          - ABC Rail Products Corp 2007-06-15 
                          - Abrasive Industries Inc 2004-01-28 
                          - Accurate Die Casting Co 2004-02-25 
                          - Acme 2004-07-22 
                          - Ajax Magnethermic Corp 2007-03-29 
                          - Arkansas General Industries Inc 2009-01-14 
                          - Atkinson 1987 2004-07-28 
                          - Atlas Corp 2004-03-05 
                          - Avtex Fibers Inc 2004-04-28 

## B

                          - Baldinger Baking Co 2004-02-25 
                          - Bendix Plan - ERISA 4062(e) Liability  2011-08-08 
                          - Bethlehem Steel Corp 2004-07-07 
                          - Bethlehem Steel Corp 2004-07-22 
                          - Bethlehem Steel Corp 2004-08-19 
                          - Bethlehem Steel Corp 2005-02-16 
                          - Bethlehem Steel Corp 2005-03-17 
                          - Bethlehem Steel Corp 2005-05-12 A 
                          - Bethlehem Steel Corp 2005-05-12 B 
                          - Bethlehem Steel Corp 2005-06-24 A 
                          - Bethlehem Steel Corp 2005-06-24 B 
                          - Bethlehem Steel Corp 2009-05-19 
                          - Bethlehem Steel Corp 2013-10-30 
                          - Bethlehem Steel Corporation Pension Plan 2012-06-27 
                          - Bethlehem Steel Corporation Pension Plan 2012-12-18 
                          - Bethlehem Steel Corporation Pension Plan 2013-12-13 
                          - Better Business Forms Inc 2009-02-24 
                          - Brad Whitney Sportswear Manufacturing Co 2005-07-2 
                          - Brooklyn Hospital Center 2011-04-20 

## C

                          - Carr Lowery Glass Co 2006-09-25 
                          - Carr Lowery Glass Co 2006-09-25 
                          - Collins & Aikman 2011-09-23 
                          - Compass Capital Partners LTD 2010-08-03 
                          - Connecticut Refining Company 2005 
                          - Container Products Inc 2003-09-29 
                          - Copperweld Steel 2004-05-11 
                          - Corbin Ltd 2005-05-03 

## D

                          - Delphi Hourly-Rate Employees Pension Plan 2012-11-14 
                          - Delphi Hourly-Rate Employees Pension Plan 2018-04-30  
                          - Delphi Hourly-Rate Employees Pension Plan 2019-07-17
                          - Delta Pilots Retirement Plan 2012-03-09 
                          - Delta Pilots Retirement Plan 2013-09-27 
                          - Delta Pilots Retirement Plan 2013-10-04 
                          - Delta Pilots Retirement Plan 2014-09-19 
                          - DeVlieg Sundstrand UWA 2003-12-18 
                          - Duro-Test Corp 2004-04-28 
                          - Duro-Test Corp 2004-08-20 
                          - Duro-Test Corp 2005-05-03 

## E

                          - Eastern Airlines Inc 2003-08-11 
                          - Eastern Airlines Inc 2004-10-15 
                          - Eastern Airlines Inc 2005-01-27 
                          - Edgewater Steel Co 2004-01-29 
                          - Erie Forge & Steel 2004-09-22 

## F

                          - Franklin Industries Inc 2003-02-07 
                          - Franklin Steel Co 2002-12-09 
                          - Franklin Steel Co 2003-02-10 
                          - Frederick and Nelson 2004-04-28 

## G

                          - Geneva Steel 2004-04-28 
                          - Globe Manufacturing Co 2004-05-31 
                          - Golden Casting Corp 2010-05-07 
                          - Golden Casting Corp 2010-05-14 
                          - Goldman Financial Group Inc 2008-04-23 
                          - Graduate Hospital 2003-11-26 
                          - Graduate Hospital 2008-06-06 
                          - Grand Union Co 2004-07-22 A 
                          - Grand Union Co 2004-07-22 B 
                          - Grand Union Co 2005-04-08 
                          - Granite City 2008-04-22 
                          - Granite City 2008-05-30 
                          - GSGSB Inc 2004-03-22 

## H

                          - Hanlin Group Inc 2005-12-08 
                          - Hartz Foods Inc 2004-06-15 
                          - HIP of New Jersey 2003-05-08 
                          - Home Meridian - 4062(e) Liability 2013-12-31 
                          - Horizon LLC 2010-06-11 
                          - Horizon LLC 2010-08-17 
                          - Horn and Hardart Baking Co 2004-01-08 
                          - Huffy Corp 2010-11-24 
                          - Hy-Lift LLC 2008-09-25 

## I

                          - International Boiler Works 2004-09-23 

## J

                          - Ja-Ce Co Inc 2004-07-21 
                          - Jacobson Stores Inc 2005-01-28 
                          - Jewelmont Corp 2006-06-09 

## K

                          - Keokuk Steel Castings Inc, National Castings Inc 2 

## L

                          - Lloyd's Shopping Centers Inc 2003-05-29 
                          - Lockwood Corp 2004-09-16 
                          - LTV Steel 2004-04-28 
                          - LTV Steel 2005-11-23 
                          - LTV Steel 2006-03-31 
                          - LTV Steel 2006-08-08 
                          - LTV Steel 2006-09-15 A 
                          - LTV Steel 2006-09-15 B 
                          - LTV Steel 2006-10-13 
                          - LTV Steel 2007-06-07 

## M

                          - Marshall and Williams Co 2004-02-04 
                          - Massey Combines Corp 2004-05-13 
                          - McCook Metals LLC 2005-04-29 A 
                          - McCook Metals LLC 2005-04-29 B 
                          - McCook Metals LLC 2005-08-10 
                          - MCD Inc 2004-01-29 
                          - McLouth Steel 2003-04-18 
                          - McLouth Steel 2003-10-29 
                          - McLouth Steel 2004-04-28 
                          - Memorex Telex 2004-06-14 
                          - Memorex Telex 2005-05-31 
                          - Milacron Retirement Plan 2016-01-06 
                          - Modulus Corp 2002-10-31 
                          - Mosler 2007-04-24 
                          - Mosler 2007-02-28 
                          - Munksjö Plan - 4062(e) Liability 2013-12-31 

## N

                          - Nashville Textile Corp 2003-11-26 
                          - Nashville Textile Corp 2004-02-20 
                          - Nashville Textile Corp 2004-09-16 
                          - National Business Journals Inc 2005-08-11 
                          - National Steel Corp 2006-08-24 
                          - National Steel Corp 2008-09-22 
                          - Neuman Distributors Inc 2006-11-30 
                          - Northwestern-2006-04-26 
                          - Northwestern Steel & Wire Co 2005-07-29 
                          - Northwestern Steel & Wire Co 2006-05-17 
                          - Nu-Kote International Inc 2004-06-04 

## O

                          - Outboard Marine Corp 2007-03-30 
                          - Outboard Marine Corp 2007-03-30 
                          - Outboard Marine Corp 2009-03-06 

## P

                          - P-I-E Nationwide Inc 2002-10-31 
                          - P-I-E Nationwide Inc 2003-07-31 
                          - P-I-E Nationwide Inc 2004-02-20 
                          - Pan American World Airways Inc 2002-10-28 A 
                          - Pan American World Airways Inc 2002-10-28 B 
                          - Pan American World Airways Inc 2002-11-18 
                          - Pan American World Airways Inc 2002-12-02 
                          - Pan American World Airways Inc 2002-12-16 
                          - Pan American World Airways Inc 2002-12-23 
                          - Pan American World Airways Inc 2003-01-21 
                          - Pan American World Airways Inc 2003-03-21 
                          - Pan American World Airways Inc 2003-03-29 
                          - Pan American World Airways Inc 2005-11-18 
                          - Pellet 2006-03-30 
                          - Pellet 2006-03-22 
                          - Pellet 2006-08-23 
                          - Peter J Schmitt 2002-11-18 A 
                          - Peter J Schmitt 2002-11-18 B 
                          - Peter J Schmitt 2002-11-27 
                          - Peter J Schmitt 2002-12-04 
                          - Peter J Schmitt 2003-09-25 
                          - Peter J Schmitt 2003-09-26 
                          - Peter J Schmitt 2003-09-29 
                          - Plabell Rubber Products Inc 2003-02-21 
                          - Plainwell Inc 2005-07-28 
                          - Plymouth Locomotive International Inc 2004-05-27 
                          - Polaroid 2004-06-23 

## R

                          - Refractory Handling Inc 2005-06-30 
                          - Reliant Industries Inc 2007-03-30 
                          - Republic 2002-10-31 
                          - Republic 2002-11-19 
                          - Republic 2002-11-20 A 
                          - Republic 2002-11-20 B 
                          - Republic 2002-11-25 
                          - Republic 2002-11-27 
                          - Republic 2002-11-29 A 
                          - Republic 2002-11-29 B 
                          - Republic Storage Systems 2010-11-26 
                          - Republic Technologies Intl-USWA 2009-04-16 A 
                          - Republic Technologies Intl-USWA 2009-04-16 B 
                          - Republic Technologies Intl-USS-KOBE Steel Co 2009-04-17 
                          - Republic Technologies Intl-USWA 2009-08-31 
                          - Rockford Product Corp. 2011-10-31 
                          - Rowe Int'l 2009-09-16 (Consolidated) 

## S

                          - Savage Industries Inc 2003-07-25 
                          - Schlensker Drilling 2003-11-13 
                          - Sharon Steel Corp 2003-12-16 A 
                          - Sharon Steel Corp 2003-12-16 B 
                          - Sharon Steel Corp 2003-12-16 C 
                          - Sharon Steel Corp 2004-07-21 
                          - Shasta Paper Company 2005-09-30 A 
                          - Shasta Paper Company 2005-09-30 B 
                          - Singer Co 2004-07-22 
                          - Slater Steels Fort Wayne Specialty Alloys 2005-12-02 
                          - Smith Corona Corp 2004-10-28 
                          - Special Metals Corp 2005-06-24 
                          - Special Metals Corp 2010-03-19 
                          - Standard Steel - Burnham and Latrobe Plants 2005-11-18 
                          - Standard Tube Union Pension Plan 2013-04-26 
                          - Thomaston Mills Inc 2003-11-14 
                          - Thorn Apple Valley-Smoked Meats 2004-02-19 

## T

                          - Thunderbird Mining Co. 2007-11-30 
                          - Thunderbird Mining Company 2005-08-15 
                          - Thunderbird Mining Co (consolidated) 2007-11-07 
                          - Trans World Airlines Inc 2003-03-27 
                          - Trans World Airlines Inc 2003-03-29 A 
                          - Trans World Airlines Inc 2003-03-29 B 
                          - Trans World Airlines Inc 2003-04-03 
                          - Trans World Airlines Inc 2003-04-04 
                          - Trans World Airlines Inc 2003-05-24 
                          - Trans World Airlines Inc 2003-06-30 A 
                          - Trans World Airlines Inc 2003-06-30 B 
                          - Trans World Airlines Inc 2003-09-17 
                          - Trans World Airlines Inc 2003-10-15 
                          - Trans World Airlines Inc 2003-10-30 
                          - Trans World Airlines Inc 2003-11-13 
                          - Trans World Airlines Inc 2003-11-17 
                          - Trans World Airlines Inc 2003-11-18 
                          - Trans World Airlines Inc 2003-11-19 
                          - Trans World Airlines Inc 2003-12-19 
                          - Trans World Airlines Inc 2004-03-04 
                          - Trans World Airlines Inc 2004-04-30 
                          - Trans World Airlines Inc 2004-05-31 
                          - Trans World Airlines Inc 2004-09-06 
                          - Trans World Airlines Inc 2004-10-28 
                          - Trans World Airlines Inc 2005-03-18 
                          - Trans World Airlines Inc 2005-06-07 
                          - Trans World Airlines Inc 2005-06-13 
                          - Trans World Airlines Inc 2007-05-25 
                          - Transue & Williams Stamping Co 2003-06-27 

## U

                          - United Airlines Ground Employees 2011-09-27 
                          - United Airlines Inc. Pilots 2013-12-11 
                          - United Airlines Inc. Pilots 2014-09-30 
                          - United Airlines Inc. Pilots 2014-11-28 
                          - United Airlines Inc. Pilots 2014-12-23 
                          - US Airways 2008-02-29 
                          - US Airways 2008-06-30 
                          - US Airways 2009-06-05 
                          - US Airways IAM 2009-06-19 
                          - US Airways 2008-09-11 
                          - US Airways 2009-12-14 
                          - U.S. Airway 2010-08-13 
                          - US Airways 2011-03-04 
                          - US Airways-2011-06-20 
                          - US Airways 2012-01-10 
                          - US Airways 2012-01-11 
                          - US Airways Inc Flight Attendants Retirement Plan 2012-01-10 
                          - US Airways Inc Flight Attendants Retirement Plan 2012-01-11 
                          - US Airways Inc Pilots Retirement Income Plan 2012-05-09 

## V

                          - Vision Metals Inc 2008-10-02 

## W

                          - Walter Pye's Stores 
                          - Washburn Wire Co 2004-03-17 
                          - Weirton Steel Corp 2005-07-15 
                          - Weirton Steel Corp 2005-11-18 
                          - Weirton Steel Corp 2007-06-14 
                          - Wiretex Manufacturing 2004-02-19 
                          - Weirton-2006-03-31-A 
                          - Weirton-2006-03-31-B 
                          - Weirton Steel Corp 2006-03-31 

 

June 12, 2023