Girl Scouts of Middle Tennessee, Inc. v. Girl Scouts of the U.S.A.

OPINION

SILER, Circuit Judge.

Girl Scouts of Middle Tennessee, Inc. (“GSMT”) sued Girl Scouts of the United States of America (“GSUSA”), the Sponsor and Administrator of the National Girl Scout Councils Retirement Plan (the “Plan”), for increasing the liabilities of the Plan unilaterally and without authorization. As originally pleaded, GSMT’s principal claims appeared to allege violations of the Employee Retirement Income Security Act (“ERISA”), federal common law, and state common law. GSMT also asserted an alternative claim under Tennessee Code Annotated § 48-53-104. The district court…