Taunt v. Coenen ex rel. Estate of Coenen (In re Trans-Industries, Inc.)

OPINION REGARDING CROSS-MOTIONS FOR SUMMARY JUDGMENT

Thomas J. Tucker, United States Bankruptcy Judge

I. Introduction

Among other things, this adversary proceeding raises a number of statute of limi*328tation issues, which arose after a Chapter 7 bankruptcy trustee sued former pension plan fiduciaries for breach of fiduciary duty under the Employee Retirement Income Security Act of 1974 (“ERISA”). This opinion discusses such issues, and the interplay and interpretation of Bankruptcy Code § 108(a) (11 U.S.C. § 108(a)), and ERISA’s statute of limitations, 29 U.S.C. § 1113.

In this adversary proceeding,…