- 11 U.S.C.
Board of Tr. Adirondack Carpenters Pension Fund v. Parker (In re Parker)
May
07
2008
Ruling
Debtor employer's failure to make contributions to employee benefit plans did not render debt nondischargeable as its role was not that of a fiduciary.
Procedural posture
Plaintiff boards of trustees of employee benefit plans brought an adversary proceeding against defendant bankruptcy debtor, alleging that debts to the plans owed by the debtor as an employer were nondischargeable under 11 U.S.C.S. § 523(a)(4) based on fiduciary defalcation, larceny, or embezzlement. The bankruptcy court conducted a trial.
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Court
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