Stepnowski v. Comm'r’s Empirical Analysis
2005
Citation profile
2 federal appellate ·
Relationships
Relies on Ashenbaugh v. Crucible Inc. · Houston Lawyer Referral Service, Inc. v. Commissioner · Nationalist Movement v. Commissioner · Thompson v. Commissioner · Armco, Inc. v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“— that is, a lump-sum payment of the participants' annuity benefits. See id. § 417(a). 10 Plan participants can therefore choose to take a lump-sum cash-out payment of the present value of their annuity, and § 417(e) governs the determination of that present-value amount. Specifically, § 417(e)(3)(A)(i) provides that the present value of a participant's benefits”
1 later decision quote this exact passage“changes the interest rate or the mortality assumptions used for the [present-value calculation] merely to eliminate use of the [PBGC] interest rate ..., or the applicable mortality table, with respect to a distribution form described in paragraph (d)(6) of this section,”
1 later decision quote this exact passage“[a] participant's accrued benefit shall not be considered to be reduced in violation of section 411(d)(6) ... merely because ... the benefit is determined in accordance with section 417(e)(3)(A) ..., as amended by this Act.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.