The appellant regulator challenged judgments holding that pension plan clauses could limit employer funding obligations after partial termination.
During appellate proceedings, the legislature enacted declaratory amendments expressly reversing the interpretation adopted below.
The majority held declaratory legislation applies immediately to pending matters and that the dispute remained pending because substantive rights had been remitted for determination.
It concluded the administrative decision-maker had to apply the new provisions since prior appellate directions no longer reflected good law after legislative intervention.
The appeal was allowed, with dissenting reasons concluding appellate finality and res judicata barred reopening the legal issue.
