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actuarial present value of a participant's accrued benefit exceeded 3500, as plaintiff's did and explained that "employees value the opportunity. Additional Financial Benefits For Foot Locker Employees 401(k) retirements plan, profit sharing, paid time off benefits, paid volunteer benefits. Given the "obscurity" of the wear-away issue, see Thompson, 651.3d at 605, the communications cited by the district court were insufficient to put plaintiff on notice of his claims. But the SPD nowhere explains that the 9 "rate of interest" operates as a "discount rate" that reduces, rather than increases, the amount of principal. Young, 615.3d at 816. Crew, and Banana Republic. Thus, the court concluded that this claim was time-barred by the applicable three-year statute of limitations borrowed from New York law.

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The district court held that Osberg fell short of these hurdles for two reasons. Properly analyzed, plaintiff proffered more than sufficient evidence to withstand summary judgment on reformation, as he showed that Foot Locker's communications living dead clothing coupon code failed to accurately describe the Cash Balance Plan's wear-away effects (inequitable conduct) and that he had been misled by those communications (mistake). Complete all the required information, submit the application and begin a new and exciting career with Footlocker. Count Three alleges that defendants, by issuing SPDs that failed to disclose the amended Plan's wear-away effects, violated erisa section 102(a.S.C. Furthermore, the district court's insistence that plaintiff prove "that he was harmed economically. Foot locker, INC., and, fOOT locker retirement plan, Defendants-Appellees. The fiduciary could then rebut this presumption by proving that the funds, had they been properly invested, would in fact have earned something less.

Not only is this wrong for the same reasons it was wrong for surcharge, see Part I, supra, it also ignores the principal injury that reformation is meant to remedy: Foot Locker's failure to provide the benefits that it misled plaintiff into believing he would. The district court also erroneously dismissed plaintiff's section 102(a) claim as untimely.

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