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FIRESTONE TIRE & RUBBER CO. v. PENSION BEN. GUAR.

Civ. A. No. 86-3306-OG.

695 F.Supp. 43 (1988)

FIRESTONE TIRE & RUBBER CO., Plaintiff, v. PENSION BENEFIT GUARANTY CORP., et al., Defendants.

United States District Court, District of Columbia.

September 13, 1988.

Attorney(s) appearing for the Case

Willis Goldsmith, Washington, D.C., for plaintiff.

Peter Gould and Thomas Smith, Washington, D.C., for defendants.

Daniel Kozma and Paul Green, Washington, D.C., for proposed amicus.

GASCH, Senior District Judge.

This case concerns the proper disposition of the residual assets of a terminated pension plan. Plaintiff Firestone Tire & Rubber Company (Firestone) challenges the Pension Benefit Guaranty Corporation's (PBGC) rejection of Firestone's proposed alternative method for calculating how much, if any, of the nine million dollars left in Firestone's terminated pension fund is "attributable to employee contributions." The issue presently...

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