Authorities Cited: United States Code 26 U.S.C. § 3121(a) 29 U.S.C. § 401 29 U.S.C. § 431(c) 29 U.S.C. § 501(a) 29 U.S.C. § 501(b) 42 U.S.C. § 414 Supreme Court 455 U.S. 457, 468-469 Circuit Courts 142 F.2d 82 282 F.2d 848, 850 423 F.2d 393, 399 454 F.2d 1347, 1351-1354 650 F.2d 1267, 1274-1284 667 F.2d 420, 424 720 F.2d 705, 710 735 F.2d 1456 749 F.2d 771, 780-781 753 F.2d 386, 389-390 853 F.2d 186, 194-195 915 F.2d 699, 700 954 F.2d 114 972 F.2d 738 9 F.3d 138, 146 129 F.3d 1293 131 F.3d 1056, 1061 139 F.3d 247, 255 140 F.3d 1077, 1083 199 F.3d 496, 500 276 F.3d 627, 631 260 F. Supp. 2d 132, 146 910 F. Supp. 704, 728