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PENSION BEN. GUAR. CORP. v. ONEIDA LTD.

Docket No. 08-2964-bk.

562 F.3d 154 (2009)

PENSION BENEFIT GUARANTY CORPORATION, Defendant-Appellant, v. ONEIDA LTD., Plaintiff-Appellee.

United States Court of Appeals, Second Circuit.

Decided: April 8, 2009.

Attorney(s) appearing for the Case

James L. Eggeman, Assistant Chief Counsel, Pension Benefit Guaranty Corp., Washington, D.C. (Israel Goldowitz, Chief Counsel, Karen L. Morris, Dep. Chief Counsel, Paula J. Connelly, Asst. Chief Counsel, Lawrence F. Landgraff, Erika E. Barnes, Pension Benefit Guaranty Corp., Greg R. Yates, Charles G. Cole, Steptoe & Johnson LLP, New York, NY, on the briefs), for Defendant-Appellant.

William J.F. Roll, III, Shearman & Sterling LLP, New York, NY (Jaculin Aaron, Michael H. Torkin, Daniel C. Lewis, Shearman & Sterling LLP, on the brief), for Plaintiff-Appellee.

Before: POOLER and LIVINGSTON, Circuit Judges, and RAKOFF, District Judge.

RAKOFF, District Judge.

The Pension Benefit Guaranty Corporation ("PBGC") appeals from a judgment of the Bankruptcy Court, Southern District of New York (Allan L. Gropper, B.J.), which held that "Termination Premiums" created by the Deficit Reduction Act of 2005, Pub.L. 109-171, 120 Stat. 4 (2006), are pre-petition contingent claims dischargeable in bankruptcy.1 On May 12, 2008, the parties jointly petitioned for permission to appeal directly...

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