In Riley v. Sun Life & Health Insurance Co., --- F.3d ----, No. 10-2850, 2011 WL 4634218 (8th Cir. Oct. 7, 2011), the Eighth Circuit held that a long-term disability plan administrator could not offset from plaintiff’s monthly disability benefits the amount of Department of Veterans Affairs benefits the plaintiff also received for the same condition. The relevant plan language allowed the plan to offset from disability benefit payments amounts received under the Social Security Act, the Railroad Retirement Act, or “any other similar act or law.” Reversing the district court’s decision, the Eighth Circuit reasoned that the plan administrator did not undertake a meaningful analysis when it determined that the Department of Veterans Affairs benefits could be offset because these benefits were derived from the Veterans’ Benefits Act, which the administrator concluded was similar to the Social Security Act and the Railroad Retirement Act. Instead, construing the plan language and the relevant statutes, the Eighth Circuit held that benefits resulting from a wartime service-related disability, which are obligatory under the Veterans’ Benefits Act, were not derived from an act that was similar to the Social Security Act or the Railroad Retirement Act, which provide disability benefit “insurance” programs based upon employment and depend upon how much has been paid in.