United States Ninth Circuit

In an ERISA suit challenging defendant-plan administrator's denial of plaintiff's retirement benefits, summary judgment for defendants is affirmed where the district court did not err in holding that a plain reading of the plan's definition of "earnings" could not reasonably be interpreted to include severance pay given to an employee to no longer work, notwithstanding the fact that severance pay may be subject to federal income tax.

Appellate Information

• Argued 10/19/2006
• Decided 05/31/2007
• Published 05/31/2007

Judges

• O'SCANNLAIN, Circuit Judge., Before:  MELVIN BRUNETTI, DIARMUID F. O'SCANNLAIN, and STEPHEN S. TROTT, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Daniel Marks, Law Office of Daniel Marks, Las Vegas, NV, argued the cause for the plaintiff-appellant, and filed briefs.


• For Appellees:
  
• Gerald Mikesell, Nevada Power Company, Las Vegas, NV, argued the cause for the defendants-appellees, and filed a brief.