David P. Coldesina, D.D.S., P.C. v. Estate of Simper

KELLY, Circuit Judge.

I. Introduction

This case concerns who, beyond the immediate wrong-doer, might be held responsible by an ERISA plan for a theft from that plan. Plaintiffs-Appellants, David P. Coldesina, D.D.S., P.C. Employee Profits Sharing Plan & Trust (“plan” or “the plan”), and Dr. David Coldesina, D.D.S., as plan trustee, are appealing from multiple summary judgment rulings where the district court dismissed their claims against two groups of defendants: (1) Flexible Benefits Administrators, Inc. (“Flexible Benefits”) and Ted Madsen, collectively known as the accountant defendants,…