Raymond B. Yates, MD, PC Profit Sharing Plan v. Hendon

Supreme Court of the United States · Decided 2004-03-02

Cited by 171 later decision(s) in our corpus · see the citation network in Lexace

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*6 Justice Ginsburg delivered the opinion of the Court. This case presents a question on which federal courts have divided: Does the working owner of a business (here, the sole shareholder and president of a professional corporation) qualify as a “participant” in a pension plan covered by the Employee Retirement Income Security Act of 1974 (ERISA or Act), <s…

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