United States v. Wofford

RODRIGUEZ, District Judge:

A jury found Defendant-Appellant William B. Wofford guilty of theft from an employee benefit plan in violation of 18 U.S.C. § 664. Section 664 requires that a person embezzle, steal, abstract, or convert funds from an employee benefit plan that is subject to any provision of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”). Wofford challenges the district court’s exclusion of his proposed expert’s testimony regarding whether the plan was tax qualified and thus subject to Title I of ERISA and the district court’s inclusion of a jury instruction…