Moore V. Philip Morris Companies Inc. Book Reviews

Moore V. Philip Morris Companies Inc. by United States Court Of Appeals For The Sixth Circuit Book Summary

Plaintiffs, the executrix of Lillian D. Beard's estate and Beard's daughter, appeal the district court's grant of summary judgment in favor of defendants, Philip Morris Companies, Inc. ("Philip Morris") and the surviving spouse of Lillian D. Beard, James R. Beard. Plaintiffs sought to prohibit the distribution of proceeds of Lillian Beard's account with a Philip Morris deferred profit sharing plan to the surviving spouse. On appeal, the issues are (1) whether the surviving spouse is entitled to the proceeds of the plan under 29 U.S.C. § 1055(c)(2)(A)(i), (2) whether § 392.090(2) of the Kentucky Revised Statutes is preempted by ERISA, and (3) whether the plan administrator satisfied the notice requirements of the deferred profit sharing plan pursuant to 26 CFR § 1.401(a)-11(c)(3). For the reasons that follow, we affirm.

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Moore V. Philip Morris Companies Inc. (United States Court Of Appeals For The Sixth Circuit) Book Reviews 2024

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