Summary provided by the Court: "[U]nder federal law, the plaintiff's claim accrued no later than the date her administrative appeal right expired, and the ERISA plan insurer's reconsideration of her claim did not revive the statute of limitation. The panel held that the ERISA plan was not estopped from asserting a statute of limitation defense based on the insurer's representation that the plaintiff could bring an ERISA action. Turning to California law for guidance, the panel held that the plan did not waive its statute of limitation defense based on the insurer's representation. Dissenting, Judge Reinhardt wrote that the plan waived its right to invoke the statute of limitation by inviting the plaintiff to reopen her case, submit new documents, and appeal if dissatisfied." [Gordon v. Deloitte & Touche, LLP Long Term Disability Plan, No. 12-55114 (9th Cir. Apr. 11, 2014)]

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