Legal Opinion
Sage v. Automation, Inc. Pension Plan & Trust
Court of Appeals for the Tenth Circuit
Decided April 28, 1988No. Nos. 85-2036, 85-2136PublishedCited by 73 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
This appeal and cross-appeal concern the legal characterization, under the Employment Retirement and Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001 to 1461, and the Internal Revenue Code, of various events that occurred at the former ■ employer of appellants, Automation, Inc. (Automation). Employer pension and profit-sharing plans must comply with ERISA and also must conform to various Code requirements to qualify for favorable tax treatment. Appellants contend that the pension and profit sharing plans of Automation did not comply with either. Specifically,…
2Cases cited19 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- The Sommers Drug Stores Co. Employee Profit Sharing Trust, Cross-Appellant v. Corrigan Enterprises, Inc. And Walter N. Corrigan, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1986
- Claude Wardle, Sr. v. Central States, Southeast and Southwest Areas Pension FundCourt of Appeals for the Seventh Circuit · 1980
- United States v. SanchezSupreme Court of the United States · 1950
- George Wolfe v. J.C. Penney Company, Inc.Court of Appeals for the Seventh Circuit · 1983
14 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- Fred Brown v. Blue Cross and Blue Shield of Alabama, Inc.Court of Appeals for the Eleventh Circuit · 1990
- John Halpin v. W.W. Grainger, IncorporatedCourt of Appeals for the Seventh Circuit · 1992
- Linda K. Moothart v. A. Gary Bell, Bradley P. Pollock, Bell & Pollock, P.C.Court of Appeals for the Tenth Circuit · 1994
- Dan M.. Sandoval v. Aetna Life And Casualty Insurance Co.Court of Appeals for the Tenth Circuit · 1992
- Jim L. Woolsey v. Marion Laboratories, Inc. Marion Laboratories, Inc., Profit Sharing PlanCourt of Appeals for the Tenth Circuit · 1991
68 more not listed; retrieve them via the Exa API.