Mealey's (April 29, 2021, 11:28 AM EDT) -- NEW YORK — A pension plan administrator’s Residual Annuity Amendment (RAA) addressed a potential forfeiture of benefits participants accrued under the plan’s prior formula when they elected a lump sum payment, the plan administrator, employee relations committee and committee members argue in their page-proof reply brief filed April 26 in the Second Circuit U.S. Court of Appeals, seeking reversal of a summary judgment ruling for the participants that the appellants say denied the committee “its discretion to interpret Plan language” and would sanction them for an alleged Employee Retirement Income Security Act violation that had “already been resolved.”...