Central Laborers' Pension Fund v. Heinz
Encyclopedia
Central Laborers' Pension Fund v. Heinz, 541 U.S. 739 (2004), is a case that was argued in the Supreme Court of the United States
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...

 on 19 April 2004. The question it presented was whether Section 204(g) of the Employee Retirement Income Security Act
Employee Retirement Income Security Act
The Employee Retirement Income Security Act of 1974 is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the federal income tax effects of transactions associated with employee benefit plans...

 contradicts
Contradiction
In classical logic, a contradiction consists of a logical incompatibility between two or more propositions. It occurs when the propositions, taken together, yield two conclusions which form the logical, usually opposite inversions of each other...

 Section 203(a)(3)(B).

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