Lear Eye Clinic, Ltd., et al. - Page 20

                                                   20                                                     
            discretion to include the disputed years as "years of service                                 
            with the employer" under their respective plans, subject only to                              
            the limitation that the determination not be arbitrary or                                     
            capricious.  Petitioners cite Firestone Tire & Rubber Co. v.                                  
            Bruch, 489 U.S. 101 (1989), United States v. Kintner, 216 F.2d                                
            418 (9th Cir. 1954), and Farley Funeral Home, Inc. v.                                         
            Commissioner, 62 T.C. 150 (1974), in support of their argument.                               
            In Firestone Tire, the Supreme Court established the standard of                              
            review by which a plan administrator's decision to deny benefits                              
            is to be reviewed in a challenge under ERISA.  That issue is not                              
            raised in these cases.  We find Kintner and Farley relevant only                              
            to the extent that the courts examined the substance of the                                   
            employment relationship as discussed above.  The issue before us                              
            is the interpretation of section 415(b)(5).  Congress did not                                 
            leave that issue to the discretion of plan administrators.                                    
                  To reflect the foregoing and the concessions by the parties,                            
                                                              Decisions will be entered                   
                                                        under Rule 155.                                   
















Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  

Last modified: May 25, 2011