No. 84-1294.

749 F.2d 181 (1984)

Alexander P. SMITH, Trustee for Stanley Jerome Mirman and Benita Bernstein Mirman, Debtors, Appellant, v. Stanley Jerome MIRMAN; Virginia National Bank, as Trustee for the Pension and/or Profit Sharing Plans of Tidewater Valu Fair Supermarkets, Inc., Lakeland Grocery Corporation, West View Foods, Inc. and 87 Grocery Corporation; Bank of Virginia; Elliot Furman and Andrew M. Fekete, Appellees. In re Stanley Jerome MIRMAN and Benita Bernstein Mirman, Debtors.

United States Court of Appeals, Fourth Circuit.

Decided November 29, 1984.

Attorney(s) appearing for the Case

Alexander P. Smith, Norfolk, Va. (Smith & Owens, Norfolk, Va., on brief), for appellant.

Leonard D. Levine, Virginia Beach, Va. (Pender & Coward, Virginia Beach, Va., on brief), and Lawrence J. Kipka, Newport News, Va., for appellees.

Before WIDENER, SPROUSE and WILKINSON, Circuit Judges.

WILKINSON, Circuit Judge:

The question presented is the validity of assignments made by an employee of his interest in an ERISA profit sharing plan, when the purported assignments were executed after corporate termination of the plan but prior to actual distribution of the plan's assets. Because benefits under the plan were fully vested upon the plan's stated termination date in December 1981, the district court held that assignments executed in January and February...


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