In Re Columbia Packing Co.
United States Bankruptcy Court, D. Massachusetts
1Opinion of the Court
MEMORANDUM ON PENSION BENEFIT GUARANTY CORPORATION’S PRIORITY AND ADMINISTRATIVE CLAIM
HAROLD LAVIEN, Bankruptcy Judge.
Stripped of all of its sophistication, the objective of the Employment Retirement Income Security Act of 1974 (ERISA), Pub.L. No. 93-406 88 Stat. 832, 29 U.S.C. §§ 1001-1381, is the protection of the employee’s pension rights from underfunded plans. As noted by Congress regarding the enactment of ERISA:
[A] major issue in private pension plans relates to the adequacy of plan funding. “Funding” refers to the accumulation of sufficient assets in a pension plan to assure the…
2Cases cited16 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
- Nathanson v. National Labor Relations BoardSupreme Court of the United States · 1952
- Sampsell v. Imperial Paper & Color Corp.Supreme Court of the United States · 1941
- United States v. Embassy Restaurant, Inc.Supreme Court of the United States · 1959
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3Cited by4 opinions
- In Re Great Northeastern Lumber & Millwork CorporationUnited States Bankruptcy Court, E.D. Pennsylvania · 1986
- In Re Braniff, Inc.United States Bankruptcy Court, M.D. Florida · 1998
- In Re Montaldo Corp.United States Bankruptcy Court, M.D. North Carolina · 1997
- In Re B & F Construction, Inc.United States Bankruptcy Court, D. Rhode Island · 1994