In re the Estate of Wilson
Dorothy S. Wilson, as executrix of the estate of Leonard R. Wilson, filed a petition for discovery against Lee Ford concerning the proceeds of Leonard R. Wilson's retirement plan, which named Ford as the beneficiary. Mr. Wilson died in 1985, having a vested benefit in the Corporate Profit Sharing Plan and Trust Agreement for Cobblestone Enterprises, Inc. The court considered the 1984 amendments to ERISA requiring a qualified preretirement survivor annuity (QPSA) for surviving spouses. Despite the plan's amendment occurring after Mr. Wilson's death, a transition rule mandated the QPSA amendments be treated as in effect at the time of death. The court, citing no New York authority, concluded that given the Cobblestone plan was a 'defined benefit plan' and under the ERISA transition rule, Dorothy S. Wilson, as the surviving spouse, was entitled to the entire $8,643.38 proceeds of the retirement plan.