Mertens v. Hewitt Associates

DAVID R. THOMPSON, Circuit Judge:

Plaintiffs, former employees of Kaiser Steel Corporation (“Kaiser”) and participants in its ERISA qualified pension plan, brought this action against the plan’s actuary, Hewitt Associates (“Hewitt”), for ERISA-based and pendent state claims. The district court dismissed all of the plaintiffs’ claims and entered judgment in favor of Hewitt. We affirm the district court’s dismissal of the ERISA-based claims, but reverse its dismissal of the pendent state law claim.

*609FACTS

On a motion to dismiss, all material allegations in the complaint must be taken as true and…