IRS has filed papers supporting an appeal in a class-action lawsuit involving the conversion of Georgia-Pacifics traditional pension plan into a hybrid cash balance plan. The IRS filed friend-of-the-court papers in Lyons vs. Georgia-Pacific Corp., now before the 11th U.S. Circuit Court of Appeals, after a lower level court judge threw out the case earlier this year after determining the IRS regulations requiring companies to conduct complex calculations to determine lump-sum distributions were "an unreasonable construction of the congressional mandate set forth in ERISA. The IRS amicus brief contends that its regulation is a valid interpretation of the federal pension law. The IRS supporting brief "is definitely helpful. It is 100% consistent with what we (have been) saying all along, said Eva T. Cantarella, a partner at Hertz, Schram & Saretsky, representative for the plaintiffs. Greg Braden of Alston & Bird, representing Georgia-Pacific, declined to comment on the IRS involvement in the case, which arose when Jerry Lyons received a lump sum disbursement of around $36,000, instead of $50,000, the value of his accrued actuarial benefit. The company argued that it owed him the amount accumulated in his hypothetical account under the cash balance plan, and no more.