Opinion ID: 696601
Heading Depth: 2
Heading Rank: 2

Heading: Forfeiture of Employee-Derived Contributions

Text: 40 Whisman also contends that Central States impermissibly forfeited employee-derived contributions, namely the $3,359.17 he contributed in order to qualify for the 30-and-Out benefit. On this point, the district court stated that the existing record was insufficient to permit it to determine what portion of the accrued benefits were self-contributions. Whisman, 810 F.Supp. at 946-47. However, as earlier stated, under 29 C.F.R. Sec. 2530.203-3(a) all benefits may be suspended prior to normal retirement age so long as the suspension does not affect a retiree's entitlement to normal benefits payable after attainment of normal retirement age, or the actuarial equivalent thereof. 41 In any event, the $3,359.17 figure is most accurately characterized as an employer contribution, because the self payments were made in an amount equal to the employer contribution required under the collective bargaining agreement. In other words, Whisman contributed that which his employer would have contributed had he remained in employment until his thirty-year requirement was fulfilled. Furthermore, the 1985 version of the Plan states that Self-Contributions 14 may be made only for periods when the Employee is absent because of sickness, injury, layoff, approved strike or authorized leave of absence; and, only while the Employee is in an employee status and remains on the seniority list of a Contributing Employer. Thus, the amount contributed by Whisman was not an employee-derived contribution subject to special protections under ERISA.