Opinion ID: 670809
Heading Depth: 3
Heading Rank: 3

Heading: Party in interest.

Text: 46 The Trust Funds also contend that in addition to being an ERISA employer, Mark is an ERISA party in interest to an employee benefit plan. ERISA defines such a party in interest as: 47 (A) any fiduciary, ... counsel, or employee of such employee benefit plan; 48 (B) a person providing services to such plan; 49 (C) an employer any of whose employees are covered by such plan; 50 (D) an employee organization any of whose members are covered by such plan; 51 (E) a [50% or more owner of the voting power, capital interest, or beneficial interest of any] employer or ... employee organization described in subparagraph (C) or (D); 52 (F) a relative of [any of the above parties in interest]; 53 (G) a corporation [controlled by any of the above parties in interest]; 54 (H) an employee, officer, director ... or a 10 percent or more shareholder, directly or indirectly, of [any of the above parties in interest]; 55 (I) a 10 percent or more ... partner or joint venturer of [any of the above parties in interest]. 56 29 U.S.C. Sec. 1002(14) (1988). We held above that Mark is not a fiduciary or an employer, and the Trust Funds have not alleged that Mark falls into any of the other categories. Mark is therefore not an ERISA party in interest. 57