Kammerer v. The Motion Picture Industry Pension Plan: Calculating a Ratable Share when ERISA Plan Does Not Define a Full Year of Participation

ERISA and CFR Provisions : Under 29 U.S.C. § 1054(b)(4)(B) , ERISA Section 204(b)(4)(B), 29 C.F.R. § 2530.204-2(c)(1) , employees who are credited with at least 1,000 hours of service in a plan year must receive at least a ratable portion of the accrued benefit to which they are entitled if...