Legal Opinion

William Pender v. Bank of America Corporation

Court of Appeals for the Fourth Circuit

Decided June 8, 2015No. 14-1011PublishedCited by 53 opinions

1Opinion of the Court

Reversed in part, vacated in part, and remanded by published opinion. Judge WYNN wrote the opinion, in which Judge KEENAN and Judge FLOYD joined.

WYNN, Circuit Judge:

In this Employee Retirement Income Security Act of 1974 (“ERISA”) case, an employer was deemed to have wrongly transferred assets from a pension plan that enjoyed a separate account feature to a pension plan that lacked one. Although the transfers were voluntary and the employer guaranteed that the value of the transferred assets would not fall below the pre-transfer amount, an Internal Revenue Service audit resulted in a…

2Cases cited45 opinions

  1. Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
  2. Friends of the Earth, Inc. v. Laidlaw Environmental Services (TOC), Inc.Supreme Court of the United States · 2000
  3. Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
  4. Atlantic Marine Constr. Co. v. United States Dist. Court for Western Dist. of Tex.Supreme Court of the United States · 2013
  5. Van Dusen v. BarrackSupreme Court of the United States · 1964

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3Cited by53 opinions

  1. Daniel Soehnlen v. Fleet Owners Ins. FundCourt of Appeals for the Sixth Circuit · 2016
  2. Sandra Peters v. Aetna IncorporatedCourt of Appeals for the Fourth Circuit · 2021
  3. Teets v. Great-West Life & Annuity Ins. Co.Court of Appeals for the Tenth Circuit · 2019
  4. Amber Ben-Davies v. Blibaum & Associates, P.A.Court of Appeals for the Fourth Circuit · 2017
  5. Bryione Moore v. Blibaum & Associates, P.A.Court of Appeals for the Fourth Circuit · 2017

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