The Miller Law Firm obtained summary judgment on liability on behalf of a certified class of retirees against the Henkel Corporation in the United States District Court, Eastern District of Michigan. The claim was brought under the civil enforcement provisions of ERISA. The Court found that Henkel breached the plan documents when it failed to properly and timely deduct FICA taxes at the time of retirement, depriving the retirees of the benefit of the Internal Revenue Code’s “Special Timing” and “Nonduplication Rules” and subjecting them to taxes that they would not have had to pay but for the error. This resulted in a reduction in benefits for the retirees. See Davidson v. Henkel Corp., No. 12-cv-14103.