Abuse Of ERISA Pension Plan.

In a marital dissolution action, the husband [who is also a lawyer] claimed that pursuant to the Employee Retirement Income Security Act [ERISA; 29 U.S.C. § 1001], his pension plan was exempt from levy on a writ of execution to pay his spouse’s attorney for attorney fees.  The court rejected his argument “on the ground there was substantial evidence that [the husband] abused the pension plan by secreting community assets and funneling them through his pension plan.” The appellate court affirmed the trial court’s order, stating that because the husband “was the employer sponsor of the plan and the sole employee, beneficiary and trustee of the pension plan, the trial court reasonably concluded that ERISA was inapplicable and the pension plan was therefore not exempt from the writ of execution under ERISA.” (In re Marriage of Nathan and Robin LaMoure (Cal.App. Fourth Dist., Div. 2; December 11, 2013) 221 Cal.App.4th 1463.)