In Re Schlein’s Empirical Analysis
1990
Citation profile
1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently November 2011
1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 404 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1002 (§ 3 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1144 (§ 514 of the Employee Retirement Income Security Act of 1974)
Relies on Shaw v. Delta Air Lines, Inc. · MacKey v. Lanier Collection Agency & Service, Inc. · In Re Brown · Heitkamp v. Dyke (In Re Dyke) · Fogler v. Flindall (In Re Flindall)
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods extending to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan.”
1 later decision quote this exact passagee.g. In Re Pruner“... any money or other assets payable to a participant or beneficiary from, or any interest of any participant or beneficiary in, a retirement or profit sharing plan that is qualified under Section ... 401(a) ... of the Internal Revenue Code of 1986, as amended, is exempt from all claims of creditors of the beneficiary or participant.”
1 later decision quote this exact passagee.g. In Re Pruner“... an employee welfare benefit plan or an employee pension benefit plan or a plan which is both....”
1 later decision quote this exact passagee.g. In Re Pruner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.