Fifth Circuit: Mary Smith, et al v. Regional Transit Authority

ERISA, Agency

IRS standard is the appropriate test for determining, for the purposes of ERISA, if a private company is an agency or instrumentality of a government body, and by this standard, the private company that operates the transit system qualifies.

Deft not estopped from invoking governmental exemption, as the terms of the statute control.

Statute of limitations ran from first letter saying that some claims would not be funded.

PArty asserting discovery violation has to establish significance of the evidence sought.

Mary Smith, et al v. Regional Transit Authority