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David B. Rosenbaum, Atty. No. 009819 Dawn L. Dauphine, Atty. No. 010833 OSBORN MALEDON, P.A. 2929 North Central Avenue, Suite 2100 Phoenix, AZ 85012-2794 [email protected] [email protected] Telephone: (602) 640-9000 Michael L. Banks, Pro Hac Vice William J. Delany, Pro Hac Vice John Ferreira, Pro Hac Vice Amy Promislo Covert, Pro Hac Vice MORGAN, LEWIS & BOCKIUS LLP 1701 Market Street Philadelphia, PA 19103 [email protected] [email protected] [email protected] [email protected] Telephone: (215) 963-5000 Attorneys for Defendants IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF ARIZONA
Barbara Allen, Richard Dippold, Melvin Jones, Donald McCarty, Richard Scates and Walter G. West, individually and on behalf of all others similarly situated, Plaintiffs, vs. Honeywell Retirement Earnings Plan, Honeywell Secured Benefit Plan, Plan Administrator of Honeywell Retirement Earnings Plan, and Plan Administrator of Honeywell Secured Benefit Plan, Defendants.
No. CIV 04-0424 PHX ROS
DEFENDANTS' NOTICE OF SUPPLEMENTAL AUTHORITY
No. CIV 04-0424 PHX ROS
Case 2:04-cv-00424-ROS Document 80 Filed 08/15/2005 Page 1 of 3
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Defendants respectfully submit this Notice of Supplemental Authority to bring to the Court's attention the August 12, 2005 publication of the Final Treasury Regulations regarding the anti-cutback provisions of the Internal Revenue Code and ERISA. The regulations are published at 70 Fed. Reg. 47109, and a copy is attached hereto. Although the delegated rulemaking portions of the final regulations issued pursuant to section 645(b)(1) of the Economic Growth and Tax Relief Reconciliation Act of 2001 are effective only with respect to pension plan amendments adopted and effective after August 12, 2005, the interpretive portions of the regulations merely restate prior law with respect to the scope of the anti-cutback protections and are entitled to judicial deference in accordance with the June 27, 2005 Supreme Court decision in National Cable & Telecomm. Ass'n v. Brand X Internet Services, 125 S. Ct. 2688 (2005). Should the Court wish to receive additional briefing on the impact of the regulations on Defendants' pending Motion for Reconsideration And Clarification And Alternative Motion To Allow Interlocutory Appeal, Defendants request an opportunity to submit a supplemental brief, or to file a revised brief in substitution for the brief that was submitted in support of the Motion. Respectfully submitted this 15th day of August, 2005. OSBORN MALEDON, P.A. By: s/ David B. Rosenbaum_____ David B. Rosenbaum Dawn L. Dauphine Osborn Maledon, P.A. 2929 North Central Avenue, Suite 2100 Phoenix, AZ 85012-2794 Michael L. Banks (Pro Hac Vice) William J. Delany (Pro Hac Vice) John G. Ferreira (Pro Hac Vice) Amy Promislo Covert (Pro Hac Vice) MORGAN, LEWIS & BOCKIUS LLP 1701 Market Street Philadelphia, PA 19103 Attorneys for Defendants
2 Case 2:04-cv-00424-ROS Document 80 Filed 08/15/2005 Page 2 of 3
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CERTIFICATE OF SERVICE I do certify that on August 15, 2005, I electronically transmitted the attached
3 document to the Clerk's Office using the CM/ECF System for filing and transmittal of a 4 Notice of Electronic Filing to the following CM/ECF registrants: 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
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Susan J. Martin Jennifer Lynn Kroll Martin & Bonnett P.L.L.C. 3300 N. Central Avenue, Suite 1720 Phoenix, Arizona 85012-2517 Attorney for Plaintiff s/ Ann E. Blacketer Ann E. Blacketer