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LUDLOW INDUSTRIES v. PENSION BEN. GUARANTY

No. 79 C 1603.

524 F.Supp. 155 (1981)

LUDLOW INDUSTRIES, INC., Plaintiff, v. PENSION BENEFIT GUARANTY CORPORATION, Defendant.

United States District Court, N. D. Illinois, E. D.

July 27, 1981.

Attorney(s) appearing for the Case

Quinn, Jacobs & Barry, James J. Flynn, Corinne Chandler, Chicago, Ill., for plaintiff.

Kenneth A. Henry, U. S. Dept. of Labor, Chicago, Ill., Frank H. McCulloch, Washington, D. C., for defendant.

MEMORANDUM OPINION AND ORDER

DECKER, District Judge.

The plaintiff in this case is Ludlow Industries, Inc. On January 30, 1976, Ludlow terminated two pension plans that it and its corporate predecessor had maintained for the benefit of Ludlow's employees. For the purposes of this motion, the two plans can be considered identical. Both plans were "qualified" by the Internal Revenue Service under the provisions of the Employee Retirement Income Security Act...

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