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Kammerer v. The Motion Picture Industry Pension Plan, 51 E.B.C. 1297 (S.D.N.Y. 2011), aff'd, 2012 U.S. App. LEXIS 13541 (2d Cir. July 3, 2012): Calculating a Ratable Share when ERISA Plan Does Not Define a Full Year of Participation (PDF)
What happens if an ERISA plan fails to define a full year of participation? What is a ratable share for part-time employees?
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