Justice Souter delivered the opinion of the Court. With few exceptions, the “anti-cutback” rule of the Employee Retirement Income Security Act of 1974 (ERISA) prohibits any amendment of a pension plan that would reduce a participant’s “accrued benefit.” 88 Stat. 858 , 29 U. S. C. § 1054 (g). The question is whether the rule prohibits an…
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