Board of Trustees New Orleans Employers International Longshoremen's Ass'n v. Gabriel, Roeder, Smith & Co.

PRADO, Circuit Judge:

Plaintiffs-Appellants Board of Trustees of the New Orleans Employers International Longshoremen’s Association, AFL-CIO Pension Fund and P&O Ports Louisiana, Inc. (collectively, “Plaintiffs”) appeal the decision of the district court ruling that Defendants-Appellees Gabriel, Roe-der, Smith & Company (“GRS”) and Theora Braccialarghe (“Braccialarghe”) (collectively, “Defendants”) did not commit actuarial malpractice. For the following reasons, we AFFIRM.

I. FACTUAL AND PROCEDURAL BACKGROUND

The Plaintiffs administer a Pension Plan (the “Plan”) that provides retirement benefits…