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The Employee Retirement Income Security Act (ERISA) plan for litigation addresses participant reimbursement of the plan for costs and expenses recovered from third parties, as well as participant restitution for overpayments by the plan. The Supreme Court recently affirmed the importance of the ERISA plan to ERISA benefit claim litigation in US Airways v. McCutchen, a case involving plan reimbursement. Careful drafting of an ERISA plan can provide an employer a greater likelihood of successful recovery for restitution and reimbursement.

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