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§1103

42 cases·6 followed·36 cited—14% support

Statute Text — 26 U.S.C. §1103

Statute text not available for this section.

42 Citing Cases

Matthew D. Hutcheson & Annette Hutcheson, Petitioners T.C. Memo. 2025-1 · 2025

The trustee is a fiduciary of the pension plan and must act “solely in the interest of the participants and beneficiaries” with the sole aim of “providing benefits to participants and their beneficiaries” and defraying plan administrative expenses. Id. § 1104(a)(1). Thus, an ERISA trustee “must hold legal title to the assets of an employ

Margaret T. Smiley, Petitioner T.C. Memo. 2024-66 · 2024

The duties of a plan trustee flow from the common law of trusts, and the trustee “must hold legal title to the assets of an employee benefit plan with the intent to deal with these assets solely for the benefit of the members of that plan.”43 Barboza v. Cal. Ass’n of Pro. Firefighters, 799 F.3d 1257, 1265–66 (9th Cir. 2015). In the speci

Arthur Dalton, Jr. & Beverly Dalton, Petitioners 135 T.C. No. 20 · 2010

2009). The Maine Uniform Trust Code applies to all trusts created on, after, or before July 1, 2005 and all judicial proceedings concerning trusts commenced after July 1, 2005. Me. Rev. Stat. Ann. tit. 18-B, sec. 1104 (Supp. 2009). Pursuant to the Trust Agreement, Maine law is the governing law. As the instant proceeding is one com

Listecki Ex Rel. Archdiocese of Milwaukee Catholic Cemetery Perpetual Care Trust v. Official Committee of Unsecured Creditors 780 F.3d 731 · Cir.
Official Committee of Unsecure v. Rudolph Randa · Cir.
King, Michael R. v. Tecumseh Metal · Cir.
Michael R. King, Mark D. Urbanski, Donald E. Renfro v. National Human Resource Committee, Inc. 218 F.3d 719 · Cir.
David T. Hunter (99-3620) Robert Allison (99-3623) v. Caliber System, Inc., F/k/a Roadway Services, Inc. 220 F.3d 702 · Cir.
Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Board of Trustees of Trucking Employees of North Jersey, Welfare Fund, Inc.-Pension Fund, Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Robert C. Holmes 377 F.3d 288 · Cir.
Steven M. Petersen & Pauline Petersen, Petitioners · 2017
John E. Johnstun & Larue A. Johnstun, Petitioners · 2017
Dalton v. Commissioner 135 T.C. 393 · 2010
Ying v. Commissioner 99 T.C. 273 · 1992
Olick v. Commissioner 73 T.C. 479 · 1979
Midvale Co. v. Commissioner 20 T.C. 737 · 1953
C. R. Lindback Foundation v. Commissioner 4 T.C. 652 · 1945
Estate of Curie v. Commissioner 4 T.C. 1175 · 1945
Estate of Flinchbaugh v. Commissioner 1 T.C. 653 · 1943
Estate of Wilson v. Commissioner 2 T.C. 1059 · 1943
Mazen Shweika v. Dep't of Homeland Security 723 F.3d 710 · Cir.
Lohnes v. Level 3 Communications, Inc. 272 F.3d 49 · Cir.
Lalonde v. Textron, Inc. 369 F.3d 1 · Cir.
Renfro v. Unisys Corp. 671 F.3d 314 · Cir.
Gary Lee Eckelkamp v. Dennis J. Beste 315 F.3d 863 · Cir.
State of Texas v. USA · Cir.
State of Texas v. USA 809 F.3d 134 · Cir.
Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.
Medina v. Catholic Health Initiatives 877 F.3d 1213 · Cir.
United States v. Juan Ramos 892 F.3d 599 · Cir.
Tim Brundle v. Wilmington Trust, N.A. 919 F.3d 763 · Cir.
Tim Brundle v. Wilmington Trust, N.A. · Cir.
Petersen v. Comm'r of Internal Revenue 924 F.3d 1111 · Cir.
Leymis Velasquez v. William P. Barr 979 F.3d 572 · Cir.
Donna Browe v. CTC Corp. · Cir.
Benefits Committee of Saint-Gobain Corp. v. Key Trust Co. of Ohio, N.A. 313 F.3d 919 · Cir.
Benefits Committee Of Saint-Gobain Corporation v. Key Trust Company Of Ohio, N.A. 313 F.3d 919 · Cir.
Eckelkamp v. Beste 315 F.3d 863 · Cir.
Walter Dean v. National Production Workers Un 46 F.4th 535 · Cir.
Single Employer Welfare Benefit Plan Trust v. Datalink Electronics, Inc. 372 F. App'x 294 · Cir.
Single Employer Welfare Benefit Plan Trust v. Datalink Electronics, Inc. 372 F. App'x 294 · Cir.
Thompson v. United States 64 F.4th 412 · Cir.
United States v. Darron Henderson 80 F.4th 207 · Cir.