Waters Corporation v. Millipore, Corp.

United States Court of Appeals For the First Circuit No. 97-1999 WATERS CORPORATION, ET AL., Plaintiffs, Appellants, v. MILLIPORE CORPORATION, ET AL., Defendants, Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS [Hon. Douglas P. Woodlock, U.S. District Judge] Before Selya, Circuit Judge, Coffin, Senior Circuit Judge, and Shadur, Senior District Judge. Steven G. Bradbury with whom John P. Frantz, Kevin W. Clancy, Jean Reed Haynes and Peter A. Bellacosa were on brief for appellants. E. David Pemstein and John T. Montgomery with whom Jonathan M. Zorn was on brief for appellees. April 3, 1998 COFFIN, Senior Circuit Judge. This case involves a dispute between two retirement plans, one of which partially replaced the other after the company sponsoring the original plan sold one of its divisions. Appellants are the replacement Waters Corporation Plan and three persons who are suing both individually and as trustees of the Waters Plan. They claim that the appellees, the predecessor Millipore Corporation Plan and various plan representatives (collectively "Millipore"), proposed to transfer insufficient assets to cover the vested benefits for the transferred employees. Appellants seek declaratory and injunctive relief requiring Millipore to transfer what they believe is the appropriate amount to the Waters Plan, and also seek a declaration that Millipore breached its fiduciary duties to participants by failing to provide complete and accurate information about certain benefits. The district court granted summary judgment for Millipore. See Waters Corp. v. Millipore Corp., F. Supp. (D. Mass. 1998). It rejected appellants' argument that the Millipore Plan included a benefit, termed the "lump sum subsidy," that Millipore had both concealed and failed to value in calculating the amount of the fund transfer from Millipore to Waters. The court concluded that it was "inconceivable" that Millipore would have provided such a "special bonus" for certain employees in the "convoluted and circuitous manner" proposed by Waters, and it held that appellees' interpretation of the Millipore Plan was more consistent with the plan's overall purpose to provide participants with an assured minimum level of retirement benefits. The court also concluded that the information provided by Millipore about an acknowledged subsidy for early retirees was adequate, and that the defendants therefore did not breach their fiduciary duty by failing to disclose more. Before oral argument, we raised sua sponte the issue of jurisdiction, and asked the parties to address both standing and subject matter jurisdiction. We remain concerned about whether the Waters Plan and its fiduciaries, in their official roles, are proper plaintiffs. We need not confront that question, however, because we are persuaded that, in the circumstances of this case, the individual plaintiffs have a much more straightforward claim to standing as "participants" in the Millipore Plan. See 29 U.S.C. 1132(a)(1)-(3). And because (as we next amplify) the existence of both jurisdiction and standing as to the individual plaintiffs enables us to address all of the substantive issues posed by this appeal, we need not resolve whether there is an added basis for doing so despite the concerns voiced in note 3. Although plaintiffs technically are participating now in the Waters Plan rather than the Millipore Plan, they are bringing their claims to protect their as yet unfulfilled rights as participants in the Millipore Plan. A participant is defined for purposes of ERISA as "any employee or former employee of an employer or any member or former member of an employee organization, who is or may become eligible to receive a benefit of any type from an employee benefit plan." 29 U.S.C. 1002(7) (emphasis added). SeeFirestone Tire & Rubber Co. v. Bruch, 489 U.S. 101, 117 (1989) (the term "participant" in ERISA includes "former employees who . . . have `a colorable claim' to vested benefits"). At the moment, the Waters' trustees, as individuals, are bringing suit as participants of the Millipore plan to claim that their vested benefits potentially are greater than Millipore has acknowledged. Indeed, Waters asserts in its reply brief that it is "not presently responsible to any former Millipore employees for any benefits that accrued while they were working for Millipore and covered by the Millipore plans." The obligation to pay these benefits, it explains, will come only after Millipore completes the asset transfer that is at issue in this case, fulfilling its debt to its former employees. It would substantially undermine the protection ERISA gives to pension fund participants if individuals who are owed benefits stemming from their participation in one plan were foreclosed from challenging actions related to the transfer of those benefits to a new plan. See 29 U.S.C. 1058 (benefits after merger, consolidation or transfer must be equal to or greater than the benefit to which participant was entitled before the change). No other party (with the possible exception of a beneficiary) has an equivalent interest in the nature of that plan's conduct, and even if the Millipore-Waters deal had been fully consummated -- leaving the transferred employees unequivocally as participants only in the successor plan -- their claim to standing would be substantial. See Bass v. Retirement Plan of Conoco, Inc., 676 F. Supp. 735, 741 (W.D. La. 1988) ("The practice of the courts has been to disregard the distinction between participation in the predecessor and successor plans for standing purposes." (citing cases)). We therefore hold that the plaintiffs Taymor, Mazar and Berthiaume have standing to bring this action as participants in the Millipore Plan. Having concluded that we properly may consider the merits of the appeal, and after careful review of the record and relevant caselaw, we find ourselves in full agreement with the district court's thoughtful thirty-five-page decision. Seeing no need to retread the ground it ably covered in its analysis, we note only that, even upon de novo review, we are persuaded that the language and purpose of the Millipore Plan, taken as a whole, are most consistent with appellees' reading. The district court's treatment of the early retirement subsidy likewise mirrors our view that the information provided was adequate to satisfy defendants' fiduciary duty. We therefore AFFIRM the district court's judgment on the basis of its well reasoned opinion.