Nos. 07-1245, 07-1464.

522 F.3d 740 (2008)

FEDERAL INSURANCE COMPANY, Plaintiff-Appellant, Cross-Appellee, v. ARTHUR ANDERSEN LLP and Larry J. Gorrell, Defendants-Appellees, Cross-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided April 9, 2008.

Attorney(s) appearing for the Case

Jonathan A. Constine (argued), Douglas S. Crosno, Hogan & Hartson L.L.P., Washington, DC, James H. Kallianis, Jr., Jeffrey A. Berman, Meckler Bulger & Tilson LLP, Chicago, IL, for Plaintiff-Appellant, Cross-Appellee.

Alan J. Martin (argued), Barnes & Thornburg LLP, Chicago, IL, James C. Schroeder, Stanley C. Nardoni, Dana S. Douglas, Mayer Brown LLP, Chicago, IL, for Defendants-Appellees, Cross-Appellants.

Before EASTERBROOK, Chief Judge, and BAUER and WOOD, Circuit Judges.


When the accounting firm Arthur Andersen was indicted in the wake of Enron's collapse, it lost most of its clients. Active accountants could move to other firms, whose business boomed after the Sarbanes-Oxley Act compelled firms to purchase more accounting services than ever before. Retirees, however, were in trouble, for Arthur Andersen's pension plan was unfunded. Although ERISA requires plans within its scope to be established as trusts...

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