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R.T.C. v. FINANCIAL INSTITUTIONS RETIREMENT FUND

No. 95-5016.

71 F.3d 1553 (1995)

RESOLUTION TRUST CORPORATION, as Receiver of Sooner Federal Savings Association, Plaintiff-Appellee, v. FINANCIAL INSTITUTIONS RETIREMENT FUND, in its capacities as a pension plan and trust and as plan sponsor of The Comprehensive Retirement Program; The Bank of New York, as Trustee of The Comprehensive Retirement Program, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

December 28, 1995.

Attorney(s) appearing for the Case

Thomas C. Morrison (Blair Axel, Patterson, Belknap, Webb & Tyler LLP, New York City; and Mark Edmondson, Crowe & Dunlevy, Tulsa, Oklahoma, with him on the briefs), Patterson, Belknap, Webb & Tyler LLP, New York City, for Defendants-Appellants.

Richard B. Noulles (Richard H. Mounts and Jonathan B. Taylor, Resolution Trust Corporation, Washington, DC, with him on the brief), Gable & Gotwals, Tulsa, Oklahoma, for Plaintiff-Appellee.

Before MOORE, BRORBY, and EBEL, Circuit Judges.

JOHN P. MOORE, Circuit Judge.

The issue presented by this case is whether the Resolution Trust Corporation, as successor to a failed thrift institution, can recover an actuarially determined sum known as "Future Employer Contribution Offsets" (FECO) attributable to the failed thrift as an employer in a multiple-employer pension benefit plan under ERISA. The district court treated the FECO as discrete funds and awarded them to RTC under a common law unjust enrichment...

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