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Text of Employees' Brief on Motion for Summary Judgment in AT&T Cash Balance Conversion Case (PDF)
ERISAPensionClaims.com 
Oct. 13, 2004
44 pages; file 7/7/04. Excerpt: AT&T's failure to disclose the relative values of benefit options violates the fiduciary duty to disclose, the SPD rules, and the Treasury regulation on consent for immediate distributions. There is no exception to the disclosure obligation for philosophical differences about 'value.'
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