Opinion ID: 746504
Heading Depth: 2
Heading Rank: 4

Heading: issues

Text: 28 Appellants assert, and we agree, that the appeal presents the following issues: 29 1. Whether, pursuant to ERISA § 405(c)(1)(B), the trustees delegated to Citibank fiduciary responsibilities to hold, safeguard, and account for the plans' assets and income, thereby making Citibank a fiduciary under ERISA § § 3(21)(A), 404(a), 405(a), 409(a), and 502(a)(2). 30 2. Whether, by its actions, decisions, and functions, Citibank exercised sufficient authority and control respecting the management and administration of each plan so as to be a fiduciary. 31 3. Assuming, arguendo, that ERISA does not regulate the parties, relationship, whether ERISA preempts all state causes of action, thereby granting immunity to Citibank.