Case: Retirement Plans/Delinquent Contributions (D. Minn.)

The Minnesota federal district court granted judgment in favor of Cement Masons, Plasterers and Shophands Service Corp. on its claims under the Employment Retirement Income Security Act, finding that Quality Coatings and Quality Cleaning were alter egos that should be treated as a single employer for audit purposes, and that the owner is personally liable for any unpaid fringe-benefit contributions, because Quality Coatings existed in form only and was used as a subterfuge to avoid union obligations by manipulating employee hours and overtime to reduce liability for fringe-benefit contributions required under the collective bargaining agreement with Cement Masons, Plasterers and ...