Legal Opinion

Raymond B. Yates, MD, PC Profit Sharing Plan v. Hendon

Supreme Court of the United States

Decided March 2, 2004No. 02-458PublishedCited by 168 opinions

1Opinion of the CourtJustice Ginsburg

This case presents a question on which federal courts have divided: Does the working owner of a business (here, the sole shareholder and president of a professional corporation) qualify as a “participant” in a pension plan covered by the Employee Retirement Income Security Act of 1974 (ERISA or Act), 88 Stat. 832, as amended, 29 U. S. C. § 1001 et seq. The answer, we hold, is yes: If the plan covers one or more employees other than the business owner and his or her spouse, the working owner may participate on equal terms with other plan participants. Such a working owner, in common with other…

2Cases cited24 opinions

  1. Skidmore v. Swift & Co.Supreme Court of the United States · 1944
  2. Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
  3. Patterson v. ShumateSupreme Court of the United States · 1992
  4. Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
  5. Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980

19 more not listed; retrieve them via the Exa API.

3Cited by168 opinions

  1. Tamika Graham v. Board of Education of the CityCourt of Appeals for the Seventh Circuit · 2021
  2. Linda Holt v. John GriffinCourt of Appeals for the Sixth Circuit · 2017
  3. Andrew Ruttenberg v. United States Life Insurance Company in the City of New York, a Subsidiary of American General CorporationCourt of Appeals for the Seventh Circuit · 2005
  4. Helfman v. GE Group Life Assurance Co.Court of Appeals for the Sixth Circuit · 2009
  5. Pension Benefit Guaranty Corp. v. Findlay Indus., Inc.Court of Appeals for the Sixth Circuit · 2018

163 more not listed; retrieve them via the Exa API.

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