Pens. Plan Guide P 23928r

97 F.3d 1458 Pens. Plan Guide P 23928R NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Austin ALLRED; Kevin M. Birmingham; William F. Carmichael; Richard Garber; George G. Edwards; John P. Long; Howard C. Rogers, Plaintiffs-Appellants, v. FIRST NATIONWIDE FINANCIAL CORPORATION; First Nationwide Bank; First Nationwide Financial Corporation Retirement Plan, a Pension Plan, Defendants-Appellees. No. 94-16805. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 14, 1996. Decided Sept. 27, 1996. Before: ALARCON, LEAVY and KLEINFELD, Circuit Judges. 1 MEMORANDUM * 2 The case involves whether adequate notice was given of ERISA plan amendments required by changes in tax laws and regulations, and whether a plan amendment was effective by its terms. FACTS 3 Appellants are former employees of First Nationwide Bank who participated in the First Nationwide Financial Corporation Retirement Plan. The bank is a participating employer of the pension plan which is…