Opinion ID: 2522
Heading Depth: 3
Heading Rank: 2

Heading: Claim II: Offset Termination Changed Base for Benefit Computation

Text: In Claim II of her complaint, Kendall asserts that the Plan's general Offset provision violates § 1054(b)(1)(B) by discontinuing the Offset after fifty years of employment. She argued at the district court that discontinuing the Offset changed the base of computing the normal retirement benefit after the fiftieth year of employment. According to Treasury Department regulations, a base for computation of retirement benefits [may not] change[] solely by reason of an increase in the number of years in participation. 26 C.F.R. § 1.411(b)-1(b)(2)(ii)(F). Kendall claims that the discontinuance of the Offset after fifty years of service effectively increased the benefits a plan participant receives based solely on increased years of service; she seeks elimination of the Offset for all Plan participants.