Authorities Cited: United States Code 26 U.S.C. § 411 28 U.S.C. § 1291 29 U.S.C. § 623(a) 29 U.S.C. § 623(i) 29 U.S.C. § 623(i)(4) 29 U.S.C. § 633(b) 29 U.S.C. § 1002(23)(A) 29 U.S.C. § 1002(34) 29 U.S.C. § 1002(35) 29 U.S.C. § 1054 29 U.S.C. § 1054(b)(1)(A) 29 U.S.C. § 1054(b)(1)(B) 29 U.S.C. § 1054(b)(1)(B)(i) 29 U.S.C. § 1054(b)(1)(H) 29 U.S.C. § 1054(b)(1)(H)(i) 29 U.S.C. § 1054(b)(2)(A) 29 U.S.C. § 1054(c)(3) 29 U.S.C. § 1054(h) 29 U.S.C. § 1054(h)(1)(A) 29 U.S.C. § 1144(a) 29 U.S.C. § 1144(d) 29 U.S.C. § 1202(c) Code of Federal Regulations 26 C.F.R. § 1.411(b) 26 C.F.R. § 1.411(d) Supreme Court 249 U.S. 503, 510 323 U.S. 134, 140 463 U.S. 85, 101-106 464 U.S. 16, 23 496 U.S. 633, 637 507 U.S. 604, 611 508 U.S. 152, 154 517 U.S. 882, 897 525 U.S. 432, 439 Circuit Courts 954 F.2d 1397, 1404 170 F.3d 961, 973 203 F.3d 1099, 1112 221 F.3d 1235, 1237 229 F.3d 154, 158 300 F.3d 1065, 1067-1068 327 F.3d 1, 4 338 F.3d 755, 757 386 F.3d 1259, 1261 433 F.3d 254, 266 457 F.3d 636 464 F.3d 1003, 1008 477 F.3d 56 499 F.3d 608 502 F.3d 1116, 1120 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6)