Eastman Kodak Co. v. STWB, Inc.
Court of Appeals for the Second Circuit
1Opinion of the Court
CALABRESI, Circuit Judge.
In this appeal, we are asked to decide whether an employee benefit plan participant is required, under the Employment Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1101 et seq., to exhaust an administrative claims procedure that was adopted by his plan only after he had already brought an ERISA action to recover benefits. The district court held that the exhaustion of such remedies was a prerequisite to seeking relief in court, and so dismissed the plaintiffs suit without prejudice. We hold that the exhaustion of such remedies is excused under 29 C.F.R.…
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