Rtc-5140

• IBM PERSONAL PENSION PLAN, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO et al., Defendants and Respondents; CITY AND COUNTY OF SAN FRANCISCO, Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD OF THE CITY AND COUNTY OF SAN FRANCISCO, Defendant; IBM PERSONAL PENSION PLAN, Real Party in Interest and Respondent