Court of Appeals for the Second Circuit July 21, 2006, Docket No. 04-5173-CV (Coan v. Kaufman)

SACK, Circuit Judge.

This appeal presents several difficult questions regarding the ability of a former employee who participated in a retirement plan established pursuant to section 401(k) of the Internal Revenue Code to bring suit against the plan’s trustees for breach of fiduciary duty under the Employee Retirement Income Security Act (ERISA), 29 U.S.C. § 1001 et seq.