Supreme Court Rejects Sixth Circuit’s Yard-Man Inferences in M&G Polymers USA, LLC v. Tackett

M&G Polymers USA, LLC v. Tackett, a recent unanimous decision by the Supreme Court of the United States, is a game changer. By expressly repudiating the U.S. Court of Appeals for the Sixth Circuit’s 1983 Yard-Man decision and the many decisions following it, the Supreme Court rejected three decades of Sixth Circuit law inferring that retiree health benefits are vested for retirees’ lives, and provided new clarity in interpretation of retiree medical benefits under collective bargaining agreements.

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Diane Morgenthaler
Diane M. Morgenthaler focuses her practice on employee benefits and executive compensation. She represents clients in matters before the US Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation. Diane serves as employee benefit counsel to Fortune 500 corporations and other global corporations, and represents both public and private clients. She regularly designs and implements a variety of employee benefit plans and programs. Diane has extensive experience in employee benefit issues involved in acquisitions, reorganizations and divestitures and in the design of employee benefits plans following such transactions. She also advises clients in matters involving multi-employer withdrawal liability, fiduciary liability and benefit claims.


Joshua D. Rogaczewski
  Joshua David Rogaczewski focuses his practice on complex civil litigation in a variety of substantive areas, including retirement-benefit disputes under ERISA and the Labor–Management Relations Act of 1947; employment discrimination litigation under Title VII of the Civil Rights Act of 1964 and the Rehabilitation Act of 1973; challenges to program accessibility under Title II of the Americans with Disabilities Act of 1990; trademark disputes; patent infringement disputes, including those before the US International Trade Commission; challenges to government action under the Administrative Procedures Act in Medicare reimbursement and other areas; and False Claims Act litigation. Read Joshua Rogaczewski's full bio.


Michael T. Graham



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