<p><strong> PETER-ODILI JCA (Delivering the Lead Judgment): </strong> This is an appeal and cross-appeal against the judgment of the Kaduna State High Court of Justice sitting in Zaria delivered on 15 July 2008 by Hon. Justice Muhammad Lawal Bello. Both appellant and respondent being dissatisfied appealed and cross-appealed respectively to this court.</p><p><em> Facts briefly stated </em></p><p>Before the Kaduna State High Court of Justice sitting at Zaria, the respondent/cross-appellant who was the plaintiff <em> vide </em> an originating summonsdated 27 December 2007 sought the following questions for determination and consequently the reliefs: The questions for determination were: “1. Whether the defendant complied in toto with the provision of the Pension Reform Act, 2004 and guidelines for transitional arrangements thereto regarding opening of a separate retirement savings account (RSA) for the plaintiff and each of all its employees.</p><p>Whether Article 31.0 of the defendant’s company Employee handbook and conditions of employment is …</p>