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Boggs v. Boggs : ウィキペディア英語版
Boggs v. Boggs

''Boggs v. Boggs'', , was a United States Supreme Court case in which the Court held that a spouse that is not a participant an ERISA account cannot will part or all of it before distribution of the pension plan.
== Background ==
Here Isaac Boggs worked for South Central Bell for 36 years. He was married to Dorothy Boggs his first wife until she died in 1979. Dorothy and Isaac had three sons together. Isaac married Sandra a year after Dorothy's death and they stayed married until Isaac's death in 1989. When Isaac retired in 1985 from South Central Bell he was given several benefits from his employer. A lump-sum distribution from the Bell system Savings Plan for Salaried employees for $151,628.94. The amount was rolled over in to an Individual Retirement Account which was untouched, and at Issac's death was worth $180,778.05. He also was given at retirement 96 shares of AT&T stock.
In her will Dorothy left her sons an usufruct which is similar to a common-law life estate to 2/3 of Isaac's life-estate. However Dorothy's will was based on Isaac's will which he changed giving everything to his new wife Sandra. Two of his sons filed a complaint in United States District Court to seek a declaratory judgement.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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