DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

061277P.pdf   03/29/2007  Ellison Kalda  v.  Sioux Valley
   U.S. Court of Appeals Case No:  06-1277
   U.S. District Court for the District of South Dakota   
   [PUBLISHED] [Bowman, Author, with Smith and Colloton, Circuit
   Judges]
   Civil case - ERISA. Employer's promises to fund plans if the company
   became stable were not misrepresentations and could not serve as the
   basis for a claim that the company violated its fiduciary duties under
   ERISA; business decision concerning merger did not trigger ERISA's
   fiduciary provisions; unpaid contributions did not qualify as plan assets
   under applicable regulations.