Boggs v. Boggs
Encyclopedia
Boggs v. Boggs, 520 U.S. 833 (1997), was a case in which the Supreme Court of the United States
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.
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 Dorthy left her sons an usufruct
which is similar to a common-law life estate
to 2/3 of Isaac's life-estate. However Dorthy'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.
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...
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 BellSouth Central Bell
South Central Bell Telephone Company, headquartered in Birmingham, Alabama, was the name of the Bell System's operations in Alabama, Kentucky, Louisiana, Mississippi, and Tennessee...
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
South Central Bell
South Central Bell Telephone Company, headquartered in Birmingham, Alabama, was the name of the Bell System's operations in Alabama, Kentucky, Louisiana, Mississippi, and Tennessee...
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
Individual Retirement Account
An individual retirement arrangement is the blanket term for a form of retirement plan that provides tax advantages for retirement savings in the United States...
which was untouched, and at Issac's death was worth $180,778.05. He also was given at retirement 96 shares of AT&T
AT&T
AT&T Inc. is an American multinational telecommunications corporation headquartered in Whitacre Tower, Dallas, Texas, United States. It is the largest provider of mobile telephony and fixed telephony in the United States, and is also a provider of broadband and subscription television services...
stock.
In her will Dorthy left her sons an usufruct
Usufruct
Usufruct is the legal right to use and derive profit or benefit from property that either belongs to another person or which is under common ownership, as long as the property is not damaged or destroyed...
which is similar to a common-law life estate
Life estate
A life estate is a concept used in common law and statutory law to designate the ownership of land for the duration of a person's life. In legal terms it is an estate in real property that ends at death when there is a "reversion" to the original owner...
to 2/3 of Isaac's life-estate. However Dorthy'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.
External links
- Full text of the Court's decision from Cornell LII.
- DOJ link