Opinion ID: 165859
Heading Depth: 3
Heading Rank: 1

Heading: ) Discretionary authority over plan administration

Text: 19 Generally, preparing plan financial documents, including tax forms, is an administrative function; however, it is also ministerial. Anoka Orthopaedic Assocs., P.A. v. Lechner, 910 F.2d 514, 517 (8th Cir.1990); Yeseta v. Baima, 837 F.2d 380, 385 (9th Cir.1988); 29 C.F.R. § 2509.75-8 at D-2 (preparing reports required by government agencies and reports concerning participants' benefits are ministerial tasks). That is, once the preparer has the necessary information, it is, as Dr. Coldesina admitted, pretty much a numbers calculation. Thus, even though the accountant defendants charged administrative fees and said they were involved in plan administration, they did not perform the necessary administrative functions to be considered plan fiduciaries.