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McALLISTER v. FEDERAL SAV. AND LOAN INS. CORP.

Civ. A. 88-572-B.

709 F.Supp. 697 (1989)

Earl W. McALLISTER, et al. v. FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION.

United States District Court, M.D. Louisiana.

March 27, 1989.

Attorney(s) appearing for the Case

Richard S. Dunn, Trial Atty., Watson, Blanche, Wilson & Posner, Baton Rouge, La., for plaintiffs.

John J. Gaupp, Trial Atty., Asst. U.S. Atty., Baton Rouge, La., Christine A. Wardell, Trial Atty., Thomas J. Segal, Assoc. Gen. Counsel, Colleen Bombardier, Asst. Gen. Counsel, Office of the General Counsel, Washington, D.C., for defendants.

RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT

POLOZOLA, District Judge.

Earl W. McAllister, Inc. established a retirement plan ("Retirement Plan") for its employees in which Earl W. McAllister was the sole participant. All of the funds belonging to the retirement plan were held in a trust ("Retirement Trust"), of which Earl W. McAllister was the sole trustee. A portion of these trust funds was invested in two accounts at Community Savings & Loan Association...

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