ON REHEARING EN BANC PAUL KELLY, Jr., Circuit Judge. We granted rehearing en banc and address when an employer in a Simplified Employee Pension (SEP) plan can condition another employee’s participation in the plan upon a reduction in salary without violating the anti-discrimination provision (§ 510) of ERISA, 29 U.S.C. § 1140 ? 1 The panel opinion aff…
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