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§1104

106 cases·19 followed·2 distinguished·2 questioned·7 overruled·76 cited—18% support

Statute Text — 26 U.S.C. §1104

Statute text not available for this section.

106 Citing Cases

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

Thus, an ERISA 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.” Barboza v. Cal. Ass’n of Pro. Firefighters, 799 F.3d 1257, 1265–66 (9th Cir. 2015). When an ERISA trustee misappropriates plan assets for his own use or

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

29 [*29] respondent has established through the relevant account statements that Robert, after taking control of Plan #010 as a trustee in early 2008, orchestrated a series of transfers of $17,448,000 of funds originally from Plan #010 that enabled him to repay debts owed by Medford (which he owned and controlled) and to augment the

John M. Larson, Petitioner T.C. Memo. 2022-3 · 2022

§§ 1104(a)(1) and 1106(b), the plan’s trustees were required to refrain from self-dealing in the plan’s assets and to “discharge [their] duties . . . with the care, skill, prudence, and diligence . . . that a prudent man acting in a like capacity . . . would use.” A trustee of an ERISA-qualified plan has a fiduciary duty to inform participants and b

William C. Owens & Sharon Pigg Owens, Petitioners · 2017

- 17 - [*17] $1,255,000 in liabilities. In January 2009 the Owens Trust and Vestin each began an adversary proceeding in bankruptcy court to determine the nature and extent oftheir respective interests in machinery, equipment, and fixtures. Neither recovered anything by the time the bankruptcy case closed in December 2010. b.

Richard J. & Jacqueline Rocchio, Petitioner · 2011

Law section 1104-a (McKinney 2003). On January 9, -2007, petitioner's father elected to purchase the shares held by petitioner and his siblings pursuant to N.Y. Bus. Corp. Law section 1118 (McKinney 2003). Petitioner and his siblings could not agree with their father regarding the fair value of the corporation; thus, litigation ensued that eventually r

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

2009). Pursuant to the Trust Agreement, Maine law is the governing law. As the instant proceeding is one commenced after July 1, 2005 regarding a Maine express trust, the Maine Uniform Trust Code applies. - 37 - D. the trustee has duties to perform;' and E. the same person is not the sole trustee and sole beneficiary. Id. sec. 402

Flahertys Arden Bowl, Inc., Petitioner 115 T.C. No. 19 · 2000

section 1104, he is not a fiduciary under section 4975. On the other hand, respondent argues that Mr. Flaherty is a fiduciary for purposes of section 4975 even though he may not be a fiduciary under ERISA section 404. We, therefore, must decide whether ERISA section 404(c)(1) is incorporated into section 4975(e). B. Principles of Statutory Construc

Westchester Plastic Surgical Associates, P.C., Petitioner T.C. Memo. 1999-369 · 1999

1104 (1994), may be used to help determine whether the exclusive benefit rule has been violated. See Ada Orthopedic, Inc. v. Commissioner, T.C. Memo. 1994-606; see also Calfee, Halter & Griswold v. Commissioner, 88 T.C. 641, 652 (1987) ("the standards of title I and title II [of ERISA] were closely coordinated by Congress specifically to devel

Lalonde v. Textron, Inc. 369 F.3d 1 · Cir.
Romero v. Allstate Corp. 404 F.3d 212 · Cir.
Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.
Ariel Osvalod Orquera Aldo Agustin Orquera Gladis Mabel Orquera Ariadna Brenda Orquera v. John Ashcroft, Attorney General 357 F.3d 413 · Cir.
Andrew Albert v. Oshkosh Corporation 47 F.4th 570 · Cir.
Gene Romero v. The Allstate Corporation 404 F.3d 212 · Cir.
In Re: Schering-Plough Corporation Erisa Litigation, Jingdong Zhu, on Behalf of Himself and All Other Similarly Situated Adrian Fields, on Behalf of Himself/herself and All Others Similarly Situated 420 F.3d 231 · Cir.
DiFelice v. U.S. Airways, Inc. 497 F.3d 410 · Cir.
William Lee v. Verizon Communications, Inc. 837 F.3d 523 · Cir.
DaVita, Inc. v. Marietta Mem. Hosp. 978 F.3d 326 · Cir.
Laura Divane v. Northwestern University · Cir.
Renfro v. Unisys Corp. 671 F.3d 314 · Cir.
Bonnie Fish v. Greatbanc Trust Company 749 F.3d 671 · Cir.
Laurent v. PricewaterhouseCoopers LLP 794 F.3d 272 · Cir.
Charles Thornton v. Graphic Commmunications Conference · Cir.
King, Michael R. v. Tecumseh Metal · Cir.
Flahertys Arden Bowl v. CIR · Cir.
Thomas Perez, Secretary v. Herbert Bruister 823 F.3d 250 · Cir.
Ronald Tussey v. ABB 850 F.3d 951 · Cir.
Paul Saumer v. Cliffs Natural Resources 853 F.3d 855 · Cir.
Tim Brundle v. Wilmington Trust, N.A. · Cir.
Francesca Allen v. Wells Fargo & Company 967 F.3d 767 · Cir.
In Re Citigroup ERISA Litigation 662 F.3d 128 · Cir.
Chao v. Hall Holding Co. 285 F.3d 415 · 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.
Flahertys Arden Bowl, Inc. v. Commissioner of Internal Revenue 271 F.3d 763 · Cir.
Nick J. D'Amico Cliff Hollihan Joseph G. Muto Kevin Beam v. CBS Corporation, F/k/a Westinghouse, Inc the Westinghouse Electric Company Pension Plan 297 F.3d 287 · Cir.
Joseph Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.
Cunningham v. Cornell University 86 F.4th 961 · Cir.
Dalton v. Commissioner 135 T.C. 393 · 2010
B. Forman Co. v. Commissioner 54 T.C. 912 · 1970
TX Medical Association v. HHS · Cir.
Singh v. Deloitte LLP · Cir.
Duke v. Luxottica U.S. Holdings Corp. · Cir.
Durand v. Hanover Insurance Group, Inc. 560 F.3d 436 · Cir.
In Re South Beach Securities, Inc. 606 F.3d 366 · Cir.
Nelson v. Hodowal 512 F.3d 347 · Cir.
Scattered Corporatio v. William Nea · Cir.
Thornton v. Graphic Communications Conference of the International Brotherhood of Teamsters Supplemental Retirement & Disability Fund 566 F.3d 597 · Cir.
Fenton v. John Hancock Mutual Life Insurance 400 F.3d 83 · Cir.
Edes v. Verizon Communications, Inc. 417 F.3d 133 · Cir.
Henderson v. UPMC 640 F.3d 524 · Cir.
Jeffrey Perelman v. Raymond Perelman 793 F.3d 368 · Cir.
Griggs v. E I DuPont · Cir.
Orquera v. Ashcroft · Cir.
Penny/Ohlmann/Nieman v. Miami Valley Pension · Cir.
Jennifer Durand v. The Hanover Insurance Group, I · Cir.
Toledo, Peoria & Western Railway v. Surface Transportation Board 462 F.3d 734 · Cir.
Wycoff, Michael v. Hodowal, John R. · Cir.
Baltimore County v. Hechinger Liquidation Trust (In Re Hechinger Investment Co. of Delaware, Inc.) 335 F.3d 243 · Cir.
Burstein v. Retirement Account Plan for Employees of Allegheny Health Education & Research Foundation 334 F.3d 365 · Cir.
In Re Schering-Plough Corp. Erisa Litigation 420 F.3d 231 · Cir.
Gary Lee Eckelkamp v. Dennis J. Beste 315 F.3d 863 · Cir.
Jennifer Durand v. The Hanover Insurance Group 806 F.3d 367 · Cir.
Bodine v. Employers Casualty Co. 352 F.3d 245 · Cir.
Kelley v. Fidelity Management Trust Co. 829 F.3d 55 · Cir.
Daniel Soehnlen v. Fleet Owners Ins. Fund 844 F.3d 576 · Cir.
Retirement Committee of DAK Americas LLC v. Brewer 867 F.3d 471 · Cir.
Medina v. Catholic Health Initiatives 877 F.3d 1213 · Cir.
Tim Brundle v. Wilmington Trust, N.A. 919 F.3d 763 · Cir.
Martinez v. Sun Life Assurance Co. 948 F.3d 62 · Cir.
Latasha Davis v. Washington Univ. in St. Louis 960 F.3d 478 · Cir.
Patrick Baker v. Iron Workers Local 25 999 F.3d 394 · Cir.
Sacerdote v. New York University 9 F.4th 95 · Cir.
Loomis v. Exelon Corp. 658 F.3d 667 · Cir.
Milgram v. ORTHOPEDIC ASSOC. DEFINED CONTRIBUTION 666 F.3d 68 · Cir.
Milgram v. ORTHOPEDIC ASSOC. DEFINED CONTRIBUTION 666 F.3d 68 · Cir.
United States v. Wofford 560 F.3d 341 · Cir.
Yosaun Smith v. CommonSpirit Health 37 F.4th 1160 · Cir.
Taunt v. General Retirement System of Detroit (In re Wilcox) 233 F.3d 899 · Cir.
Rocco v. New York State Teamsters Conference Pension & Retirement Fund 281 F.3d 62 · Cir.
Benefits Committee of Saint-Gobain Corp. v. Key Trust Co. of Ohio, N.A. 313 F.3d 919 · Cir.
Stoll v. Western & Southern Life Insurance 64 F. App'x 986 · Cir.
In Re: Michael Duane Wilcox, Debtor. Charles J. Taunt, Trustee v. General Retirement System of the City of Detroit and Board of Trustees of the General Retirement System of the City of Detroit 233 F.3d 899 · Cir.
Joseph D. Griggs v. E. I. Dupont De Nemours & Company, Joseph D. Griggs v. E. I. Dupont De Nemours & Company 237 F.3d 371 · Cir.
Thomas Rocco v. New York State Teamsters Conference Pension And Retirement Fund 281 F.3d 62 · Cir.
Chao v. Hall Holding Company, Inc. 285 F.3d 415 · 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.
John Bauer v. Summit Bancorp 325 F.3d 155 · Cir.
William H. Burstein, M.D. v. Retirement Account Plan For Employees Of Allegheny Health Education And Research Foundation 334 F.3d 365 · Cir.
In Re: Hechinger Investment Company of Delaware, Inc., Debtor Baltimore County, Maryland Montgomery County, Maryland Prince George's County, Maryland State of Maryland v. Hechinger Liquidation Trust Patricia A. Staiano, Trustee State of Maryland, Baltimore County, Maryland, Montgomery County, Maryland, and Prince George's County, Maryland 335 F.3d 243 · Cir.
Walter Dean v. National Production Workers Un 46 F.4th 535 · Cir.
The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party the Bituminous Coal Operators' Association, Incorporated, Intervenor, and International Union, United Mine Workers of America, Party in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party the Bituminous Coal Operators' Association, Incorporated, Intervenor, and International Union, United Mine Workers of America, Party in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, 4 Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the 6 United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in Interest 368 F.3d 385 · Cir.
Penny/ohlmann/nieman, Inc. v. Miami Valley Pension Corp. 399 F.3d 692 · Cir.
United States v. Ernest Roberts 442 F.3d 128 · Cir.
Toledo, Peoria & Western Railway v. Surface Transportation Board 462 F.3d 734 · Cir.
National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.
Baltimore County v. Hechinger Liquidation Trust 335 F.3d 243 · Cir.
Henry v. Champlain Enterprises, Inc. 445 F.3d 610 · Cir.
Coan v. Kaufman 457 F.3d 250 · Cir.
Swede v. Rochester Carpenters Pension Fund 467 F.3d 216 · Cir.
Gray v. Citigroup Inc. 662 F.3d 128 · Cir.
Milgram v. Orthopedic Associates Defined Contribution Pension Plan 666 F.3d 68 · Cir.
Julie Su v. Brian Bowers 89 F.4th 1169 · Cir.
Julie Su v. Brian Bowers · Cir.
Julie Su v. Brian Bowers · Cir.

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