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ZARRELLA v. PACIFIC LIFE INS. CO.

Case No. 10-60754-Civ-WILLIAMS.

820 F.Supp.2d 1371 (2011)

Larry ZARRELLA, and Zarrella Construction, Inc., Plaintiffs, v. PACIFIC LIFE INSURANCE COMPANY, Defendant.

United States District Court, S.D. Florida.

October 25, 2011.

Attorney(s) appearing for the Case

John Marion Quaranta, Marguerite Clare Racher Snyder, Maria Victoria Olszewska, Weil Quaranta, P.A., Ronald Peter Weil, Ronald Weil PA, Miami, FL, for Plaintiffs.

Enrique Daniel Aranal, Todd Matthew Fuller, Jorden Burt LLP, Miami, FL, for Defendant.

ORDER GRANTING DEFENDANT'S MOTION FOR FINAL SUMMARY JUDGMENT

KATHLEEN M. WILLIAMS, District Judge.

This MATTER is before the Court on Defendants' Motion for Final Summary Judgment [D.E. 167], Plaintiffs' Response [D.E. 192], Defendant's Reply [D.E. 228], and Plaintiff's Corrected Sur-Reply [D.E. 239].

I. BACKGROUND

The Internal Revenue Code ("IRC") offers employers a number of retirement plan options. At issue in this case is a plan...

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