Legal Opinion

Central States, Southeast & Southwest Areas Pension Fund v. Johnson

Court of Appeals for the Seventh Circuit

Decided April 13, 1993No. 92-1088PublishedCited by 8 opinions

1Opinion of the Court

FLAUM, Circuit Judge.

This case requires us to decide under what conditions an individual may be held liable for pension fund withdrawal liability owed by a spouse, pursuant to the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), 29 U.S.C. § 1001 et seq. We decline to create a rule that one spouse’s ownership interest in an unincorporated trade or business will automatically be imputed to the other spouse in order to extend personal liability to him or her. Instead, we hold that both spouses will be liable for…

2Cases cited17 opinions

  1. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  2. Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980
  3. Ron G. McCoy v. Wgn Continental Broadcasting Co.Court of Appeals for the Seventh Circuit · 1992
  4. Louis W. Levit, Trustee of V.N. Deprizio Construction Co. v. Ingersoll Rand Financial CorporationCourt of Appeals for the Seventh Circuit · 1989
  5. Ronald Alman, Etc. v. Jerome DaninCourt of Appeals for the First Circuit · 1986

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3Cited by8 opinions

  1. Pension Benefit Guaranty Corporation v. Donald R. Beverley Martha H. Beverley, and Don's Trucking Company, IncorporatedCourt of Appeals for the Fourth Circuit · 2005
  2. Central States Southeast & Southwest Areas Pension Fund v. MillerDistrict Court, N.D. Illinois · 1994
  3. Central States, Southeast And Southwest Areas Pension Fund v. Lois S. JohnsonCourt of Appeals for the Seventh Circuit · 1993
  4. Sullivan v. HochfelderDistrict Court, N.D. Illinois · 1993
  5. Central States v. Sidney Truck & Storage, Inc.District Court, N.D. Illinois · 2016

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