All (Not) Aboard: The Eighth Circuit Splits with the Eleventh, Fourth, and Seventh Circuits By Determining a Single-Participant "Plan" is Not an ERISA Plan in Dakota, Minnesota & Eastern Railroad Corp. v. Schieffer
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Authors
Bartels, P. Brian
Issue Date
2014
Volume
47
Issue
4
Type
Journal Article
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Abstract
FIRST PARAGRAPH(S)|Congress enacted the Employee Retirement Income Security Act of 1974, ("ERISA"), as amended, to establish a comprehensive and uniform regulatory scheme for employee benefits. ERISA regulates employee benefits in a variety of ways, such as by defining an "employee benefit plan" and prescribing disclosure, funding, and fiduciary responsibilities for employee benefit plans that are subject to ERISA. The existence of a "plan," as defined by ERISA, is a precondition to the applicability of ERISA because ERISA applies only to "employee benefit plans." Similarly, courts recognize that the existence of an ERISA plan is a subject matter jurisdiction requirement. As part of its comprehensive regulatory scheme...
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Publisher
Creighton University School of Law