DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

051695P.pdf   01/22/2007  Randy Erven  v.  Blandin Paper Co.
   U.S. Court of Appeals Case No:  05-1695
   U.S. District Court for the District of Minnesota - Duluth   
   [PUBLISHED] [Colloton, Author, with Riley and John R. Gibson,
   Circuit Judges]
Civil case - ERISA. Plan administrator did not abuse its discretion in refusing to use the set-back mortality tables as of August 1, 1994 in calculating lump-sum benefit payments made between August 1, 1994 and August 1, 1996; however, the administrator did abuse its discretion in failing to use a new actuarial table after the Pension Benefit Guaranty Corporation clarified its regulations on August 1, 1996; case remanded for further proceedings. Judge John R. Gibson, concurring in part and dissenting in part.