Wahlin v. Sears, Roebuck & Co.

COFFEY, Circuit Judge.

Alan Perry Wahlin appeals the district court’s dismissal of his complaint for failing to state a claim under the Employee Retirement Income Security Act (ERISA), 29 U.S.C. § 1132. We affirm.

I. Background

In 1990, Alan Perry Wahlin was a director of corporate accounting and finance at Sears Logistical Services (SLS), a subsidiary of Sears, Roebuck & Company (Sears), where he had been employed since 1966. Due to reorganization at SLS, the company offered Wahlin the opportunity for an early retirement and enhanced benefits under a program labelled “SLS Unit Closing Severance…