Alaska Employment Law

ERISA defense fees: The 9th Circuit has affirmed Judge Ralph Beistline’s preliminary injunction barring an ERISA defendant (corporate officer) from using trust-related funds for legal defense.  The court also held that ERISA preempts state law provisions on advancement of fees.  The panel remanded on the amount of of the bond.  Beistline entered the order sitting as a visiting judge in the Eastern District of California. 

Johnson v. Couturier, ___ F.3d ___, 2009 WL 2216805 (9th Cir. July 27, 2009)

Helicopter tour companies: Judge John Sedwick has held that a  helicopter tour business is exempt from the Air Transportation Excise Tax.

The flights at issue are controlled by NorthStar’s customers. Any perception of a patterned schedule arises from the demands of the customers, not NorthStar’s establishment of a particular “line.” Flights destined for various locations on an icefield which allowed passengers to get out to engage in activities on a glacier are not flights conducted “between definite points.” 

NorthStar Trekking LLC v. U.S.,
— F.Supp.2d —-, 2009 WL 2105942 (D.Alaska  May 4, 2009)