DAVID P. COLDESINA, D.D.S. v. ESTATE OF SIMPER

No. 04-4006.

407 F.3d 1126 (2005)

DAVID P. COLDESINA, D.D.S., P.C., EMPLOYEE PROFIT SHARING PLAN AND TRUST, a domestic trust; David P. Coldesina, a trustee, Plaintiffs-Appellants, v. The ESTATE OF Greg P. SIMPER; Greystone Marketing, a Utah corporation, Defendants, Ted A. Madsen, an individual; Flexible Benefit Administrators, a Utah corporation; Kansas City Life Insurance Company, a Missouri corporation; Sunset Financial Services, Inc., a Washington corporation, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

May 19, 2005.


Attorney(s) appearing for the Case

Gary R. Guelker (and Peter Stirba, on the briefs), Stirba & Associates, Salt Lake City, UT, for Plaintiff-Appellant.

Sean D. Reyes (and Spencer A. Austin, on the brief), Parsons, Behle & Latimer, Salt Lake City, UT, for Defendants-Appellees, Kansas City Life Insurance Company and Sunset Financial Services, Inc.

Keith A. Call (and R. Brent Stephens, with him on the brief), Snow, Christensen & Martineau, Salt Lake City, UT, for Defendants-Appellees, Ted Madsen and Flexible Benefit Administrators, Inc.

Before TACHA, Chief Judge, KELLY, and MURPHY, Circuit Judges.


KELLY, Circuit Judge.

I. Introduction

This case concerns who, beyond the immediate wrong-doer, might be held responsible by an ERISA plan for a theft from that plan. Plaintiffs-Appellants, David P. Coldesina, D.D.S., P.C. Employee Profits Sharing Plan & Trust ("plan" or "the plan"), and Dr. David Coldesina, D.D.S., as plan trustee, are appealing from multiple summary judgment rulings where the district court dismissed their claims against two...

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