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D.L. MARKHAM DDS v. VARIABLE ANNUITY LIFE INS.

No. 22-20540.

88 F.4th 602 (2023)

D.L. MARKHAM DDS, MSD, INCORPORATED 401(K) PLAN; D.L. Markham DDS, MSD, Incorporated, as plan administrator, Plaintiffs-Appellants, v. VARIABLE ANNUITY LIFE INSURANCE COMPANY; Valic Financial Advisors, Incorporated, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

FILED December 14, 2023.

Attorney(s) appearing for the Case

Daniel Joseph Colbert, U.S. Department of Labor, Washington, DC, for Amicus Curiae Secretary of Labor.

Eric S. Mattson, Sidley Austin, L.L.P., Chicago, IL, for Amicus Curiae American Council of Life Insurers.

Jaime Santos, Goodwin Procter, L.L.P., Washington, DC, for Amicus Curiae Chamber of Commerce of the United States of America.

Christopher D. Baker (argued), Robert Allan Dolinko , Baker Curtis & Schwartz, P.C., San Francisco, CA, David F. Crutcher , San Rafael, CA, John Saul Edwards, Jr., Esq. , Ajamie, L.L.P., Houston, TX, for Plaintiffs-Appellants.

David T. McDowell (argued), McDowell Hetherington, L.L.P., Houston, TX, James Chambers , McDowell & Hetherington, L.L.P., Arlington, TX, Charan M. Higbee , McDowell Hetherington, L.L.P., Oakland, CA, for Defendants-Appellees.

Before Clement, Haynes, and Oldham, Circuit Judges.

Plaintiffs D.L. Markham DDS, MSD, Inc. and D.L. Markham DDS, MSD, Inc. 401(k) Plan appeal the district court's dismissal of their claims under the Employee Retirement Income Security Act of 1974 ("ERISA"). For the reasons set forth below, we AFFIRM.

I. Background

David Markham, DDS and Luminita Markham, DDS...

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