DENVER - A pension plan's sponsor's notice, which failed to adequately explain how early retirement benefits were calculated under the old plan, did not constitute an "intentional failure" and, therefore, the participants were not entitled to restoration of their benefits in whole, the 10th Circuit U.S. Court of Appeals affirmed July 2 (Wade Jensen, et al. v. Solvay Chemicals, Inc., et al., No. 11-8092, 10th Cir.; 2013 U.S. App. LEXIS 13487).