Does a defined benefit pension plan need to be formally designated as an employee benefit plan?
MultiRegion, United States of America
The following excerpt is from Gonzales v. Unum Life Ins. Co. of America, CASE NO. 09-CV-0468-AJB (WVG), Doc. No. 51, Doc. No. 55 (S.D. Cal. 2012):
Moreover, "there is no requirement that documents claimed to collectively form the employee benefit plan be formally labeled as such." Horn v. Berdon, Inc. Defined Benefit Pension Plan, 938 F.2d 125, 127 (9th Cir. 1991).
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