The Taiwan High Court rendered its decision on January 29, 2014 in favor of SGS Taiwan Limited. The Court found that, although the company had not obtained labor insurance for its employees before 1987, the benefit of longevity annuity was not in place until the amendment of the Labor Insurance Act by the government in 2008. The loss of longevity annuity suffered by former employees due to lack of insurance seniority results from the amendment of the law, and was not foreseeable during the 1970s. As a result, the loss of former employees’ longevity annuity cannot be legally attributed to the company’s failure to obtain insurance for its employees.