Asbestos Workers Local No. 23 Pension Fund Ex Rel. Norcross v. United States

MEMORANDUM

CONNER, District Judge.

Presently before the court in this inter-pleader action are cross-motions for summary judgment by defendants, Patrick Kelíey and the Internal Revenue Service (“IRS”), seeking disbursement of payments owed under a pension benefit plan administered by plaintiff, Asbestos Workers Local No. 23 Pension Fund (“Fund”), and governed by the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. §§ 1001-1401. Patrick Kelley, named as designated beneficiary under the plan, became entitled to a guaranteed amount of benefits following the death of his father, Richard…