SAGE v. AUTOMATION, INC. PENSION PLAN AND TRUST

Nos. 85-2036, 85-2136.

845 F.2d 885 (1988)

Harold SAGE, Georgianna Wong, Lonnie Lawton, Mae Dyer, Dianne Berroth, Jean Alden, and Richard Dominguez, Plaintiffs-Appellants and Cross-Appellees, v. AUTOMATION, INCORPORATED PENSION PLAN AND TRUST; Automation, Incorporated Profit Sharing Plan and Trust; Harold M. Goodman, as Trustee of Automation, Incorporated Profit Sharing Plan and Trust; Harold M. Goodman, individually; Janice M. Finley, as member of Advisory Committee of Automation, Incorporated Pension Plan and Trust; Janice M. Finley as member of Advisory Committee of Automation, Incorporated Profit Sharing Plan and Trust; Harold M. Goodman, as member of Advisory Committee of Automation, Incorporated Pension Plan and Trust; Harold M. Goodman, as member of Advisory Committee, of Automation, Incorporated Profit Sharing Plan and Trust; and Automation, Incorporated, a Kansas corporation, Defendants-Appellees and Cross-Appellants.

United States Court of Appeals, Tenth Circuit.

April 28, 1988.


Attorney(s) appearing for the Case

Donna M. Dill, Topeka, Kan. (Henry L. Hiebert, Topeka, Kan., Jay W. Vander Velde, Atherton, Sanderson and Vander Velde, Emporia, Kan., with her on the brief), for plaintiffs-appellants and cross-appellees.

Michael G. Norris, Niewald, Waldeck, Norris & Brown, Overland Park, Kan., for defendants-appellees and cross-appellants.

Before McKAY, TACHA and BALDOCK, Circuit Judges.


BALDOCK, Circuit Judge.

This appeal and cross-appeal concern the legal characterization, under the Employment Retirement and Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001 to 1461, and the Internal Revenue Code, of various events that occurred at the former employer of appellants, Automation, Inc. (Automation). Employer pension and profit-sharing plans must comply with ERISA and also must conform to various Code requirements to qualify for favorable...

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