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Message: <blockquote data-quote="Fullhouse" data-source="post: 1610985" data-attributes="member: 9653">-Bug-</blockquote>If you take out the language between "will" and "and" you can then understand who will be paying the "offset""The UPS/IBT Plan will offset at Normal Retirement Age the benefits accrued from the CS Plan commencing at Normal Retirement Age.  So this tells me that UPS pays the "offset" and if you read the last portion of the paragraph. It states "If the benefit paid from the CS Plan is reduced as permitted or required by law, the amount of such reduction shall not be included in this offset." Again "offset" is is described as something payed by UPS.[/QUOTE]