McGarry v. Secretary of the Treasury

MEMORANDUM OPINION

THOMAS F. HOGAN, District Judge.

Plaintiffs are trustees, participants, and an employee organization representing participants in Eastern Airlines’ (“Eastern”) employee pension benefit plan (the “Plan”), established under the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1001 et seq. They contend that defendants the Secretary of Treasury and Commissioner of the Internal Revenue Service (hereafter referred to collectively as “IRS”) have violated ERISA in the manner in which they have processed Eastern’s minimum funding waiver application, and that defendant…