Mary Smith v. Regional Transit Authority, e

HAYNES, Circuit Judge:

The principal question before the district court was whether the employers’ pension benefit plan in this case is a “governmental plan” within the meaning of section 3(32) the Employee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1002(32). The Plaintiffs-Appellants (the “Plaintiffs,” collectively) are approximately forty former employees of New Orleans Public Service, Inc. and retirees of Transit Management of Southeast Louisiana, Inc. They filed suit claiming denial of medical insurance, Medicare premiums, and deductible reimbursements. The district…