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Full Text of Profit Sharing Plan Participant's Brief in Bankruptcy Case Before Supreme Court (PDF)
Kennerly, Montgomery & Finley, P.C. of Knoxville, TN for the Plan Participant 
Aug. 15, 2003
17 pages. Excerpt: The Sixth Circuit ... incorrectly held that the holding of Patterson did not apply because [plan participant Dr. Raymond B.] Yates was not an 'employee' as defined in ERISA [because he owned all of the stock of his professional corporation, which sponsored the plan] and therefore not a 'participant' in an ERISA-qualified pension plan. The Sixth Circuit's ruling is based on an erroneous interpretation of 29 C.F.R. § 2510.3-3. 29 U.S.C.§ 1001(b).
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