Opinion ID: 2745041
Heading Depth: 2
Heading Rank: 1

Heading: The Agreement and Plan

Text: Any council that elects to participate in the Plan may do so by entering into an independent agreement with GSUSA regarding the Plan’s administration. In 1974, GSUSA and GSMT’s predecessor entered into a Voluntary Participation Agreement (the “Agreement”) that memorialized GSUSA’s agreement to serve as GSMT’s agent in administering the Plan. Among other things, the Agreement authorizes GSUSA to determine GSMT’s rate of contribution and to modify the Plan, but GSUSA’s authority “to act on [GSMT’s] behalf in regard to the Plan and the Contract [is] subject at all times to [GSMT’s] instructions.” No. 13-6347 Girl Scouts of Middle Tenn. v. Girl Scouts of United States Page 3 The Plan is a defined benefit pension plan governed by ERISA. See 29 U.S.C. §§ 10011461. Referring to GSUSA as the “Named Fiduciary,” the Plan confers fiduciary responsibilities upon GSUSA to discharge its duties to the exclusive benefit of the employees of the participating Girl Scout councils. See 29 U.S.C. § 1104. GSUSA may amend the plan only where the amendment does not alter the basic purposes of the Plan. The Plan prohibits employers from amending its provisions, and an employer can terminate its participation in the Plan only if GSUSA consents. Upon withdrawal, the Plan provides that employers may form a spin-off retirement plan by transferring the assets and liabilities attributable to that employer’s employees to another tax-qualified pension plan, with the express consent of GSUSA. Congress organized the ERISA pension plans into two categories. A multiemployer plan is a pension plan comprised of more than one contributing employer and maintained pursuant to a collective bargaining agreement. See 29 U.S.C. § 1002(37)(A). A single-employer plan is every other type of pension plan. See 29 U.S.C. § 1002(41). The Plan is considered a multipleemployer plan under ERISA, because multiple, separate and independent corporations participate in the Plan, but it is not maintained pursuant to a collective bargaining agreement. Therefore, the Plan falls within ERISA’s catch-all category of single-employer plans. See 29 U.S.C. §§ 1002(41), 1301(a)(15).