Mark Diak v. Dwyer, Costello & Knox, P.C., Terrance D. Knox, and John E. Dwyer

CUDAHY, Circuit Judge.

Mark Diak, an accountant, was hired by the accounting firm Dwyer, Costello & Knox, P.C. (DCK) in late 1973. After retiring in 1985, he discovered that DCK had paid pension benefits to some retired employees. Believing he had been wrongfully denied pension benefits, Diak sued DCK and officers John Dwyer and Terrance Knox for breach of fiduciary duties under the Employee Retirement Income Security Act, 29 U.S.C. § 1001 et seq. (ERISA). The district court granted summary judgment for DCK, finding that DCK had not established a pension plan. Diak appeals, arguing that there…