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1 Pension Benefit Guaranty Corporation. ,. . , 4 - p-- 1200 K Street, N.W.. Washington. D.C. 20005-4026 

Re: 1 Case 192187, Duro-Test Corporation 

(Salaried) Pension Plan (the "Plan") 

Dear 

The Appeals Board reviewed your appeal of PBGC's October 28, 

2003 determination of your benefit under the Plan. As explained 

below, the Board found no basis presented in your appeal for 

changing PBGC's determination. 

Benefit ~etermination and ADD^^ 

PBGC's letter stated that 'the amount you currently receive, 

$381.47, is the correct amount of your beneeit." The amount of 

your benefit was based on your service with the Duro-Test 

Corporation from June 16, 1986 to February 18, 2000. However, in 

your appeal (postmarked November 26, 2003), you contended that 

you were first employed by Duro-Test between 1953 and 1970, and 

that when ,you were re-hired by Duro-Test in 1986 you were 

promised that your earlier service would be restored. 

Discussion 

A review of the administrative record indicates (1) that you 

were first hired by Duro-Test on April 9, 1953, (2) that you 

resigned on October 9, 1970, (3) that you were. rehired by DuroTest on June 16, 1986. (4) that you subsequently worked through 

February 18, 2000, (5) that you retired and went into pay status 

effective March 1, 2000, and (6) that the Plan terminated on 

March 28, 2000. 

Section 4.1 (a) of the Plan defines the accrued benefit 

attributable to a Member's service prior to July 31, 1984, as 

follows: 'For each employee who was a Member of the Plan on 

July 31, 1984, the benefit determined as of July 31, 1984. as if 

the Member terminated under the Plan in effect on July 31, 

1984; ." Thus, you could only have a benefit based on your service 

prior to July 31, 1984, if you were a Member of the Plan as of 

July 31, 1984. 

Under Section 2.3 of the Plan, a Member had to be an active 

employee, an employee on an approved absence, a retired employee, 
H or a separated employee with a deferred vested pension. As noted, 

,, our records show that you resigned from Duro-Test on October 9, 

's! 

., 1970, that you were rehired on June 16, 1986, and that you 

u retired on March 1, 2000. Thus, as of July 31, 1984, you were not 

m an active employee, an employee on an approved absence, or a 

9 retired employee. According to your,participant file, you did not 

have a deferred vested right to a pension benefit as of July 31, 

1984, because when you left Duro-Test in 1970, the Plan did not 

provide a deferred vested benefit (and when the Plan was first 

amended in 1976 to provide a deferred vested benefit, that 

amendment only applied to employees who were on the payroll in 

1976). The former Plan Administrator ("PA") did not regard you as 

a Member of the Plan as of July 31, 1984. In particular, the 

former PA determined that you were not entitled to a benefit 

under Sectlon 4.l(a) of the Plan i.., that you were not 

entitled to a benefit based on your service prior to July 31, 

1984). You have presented no evidence in your appeal that you 

were a Member of the Plan as of July 31, 1984, and, as a result, 

you have presented no evidence that you are entitled under the 

terms of the Plan to a benefit for your service prior to July 31, 

1984. 

Instead, your appeal is based on your claim that when you 

were rehired by Duro-Test in 1986, one or more persons in a 

supervisory or management capacity provided you with oral 

assurances t-hat your earlier service would be restored. The Board 

considers your claim to be credible. However, PBGC cannot 

guarantee a benefit based on oral assurances which are at 

variance with the written terms of the Plan, the Plan's general 

practice, and the Plan's actual practice in your own case (i-e., 

the PA's determination of your benefit at the time of your 

retirement) . 

Decision 

The Board found no basis presented in your appeal for 

changing PBGC's determination. This is the agency's final action 

regarding your appeal. You may, if you wish, seek court review of 

this decision. If you need other information from PBGC, please 

call our Customer Contact Center at 1-800-400-7242. 

Sincerely, 

William E. Ellis 

Acting Chair, Appeals Board