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CARROLL v. SEQUA CORP.

No. 03-CA-273.

850 So.2d 835 (2003)

Francis J. CARROLL and his Wife Yvonne M. Carroll v. SEQUA CORPORATION, Sabine Towing & Transportation Co., Inc., Retirement Sea-Going Employees Licensed & Unlicensed and the Prudential Ins. Com. of America.

Court of Appeal of Louisiana, Fifth Circuit.

June 19, 2003.

Attorney(s) appearing for the Case

Pat M. Franz, Michael Baham, Metairie, LA, for Appellants.

Edward F. Harold, Keith M. Pyburn, Jr., Lawrence J. Sorohan, New Orleans, LA, for Appellee, Sequa Corporation, et al.

Harry S. Hardin, III, Corinne G. Hufft, New Orleans, LA, for Appellee, The Prudential Ins. Com. of America.

Panel composed of Judges THOMAS F. DALEY, MARION F. EDWARDS and SUSAN M. CHEHARDY.

MARION F. EDWARDS, Judge.

Plaintiff-appellants Francis J. Carroll and Yvonne M. Carroll appeal a judgment sustaining exceptions of lack of subject matter jurisdiction. For the reasons to follow, we reverse and remand the matter for further proceedings.

In 1984, Sabine Towing Corporation began the process of terminating one of its pension plans. It utilized the assets of that plan to purchase individual life annuities, from Prudential Life Insurance Company...

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