Fill out form MC 03 (Answer, Civil) on the website or get a paper copy from the court to fill out. Guide provided four hypothetical examples to assist in understanding how the plans compare for sample employees.In the case of ERISA, parallel provisions in the Internal Revenue Code add economic teeth to these prohibitions. Under ERISA, the Kinder Morgan Retirement Plan is required to preserve all accrued benefits from previous retirement plans. Curtis. This sixth edition discusses the wide range of issues that arise in litigation under ERISA. Section I addresses the Supreme Court's decisions defining ERISA's. Under ERISA, the Kinder Morgan Retirement Plan A is required to preserve all accrued benefits from previous retirement plans. Curtis. 11 provides guidance to employees assigned to AM, BMF, EP Accounts and TEGE Customer Service Representatives (CSR) located in the OAMC. 11 provides guidance to employees assigned to AM, BMF, EP Accounts and TEGE Customer Service Representatives (CSR) located in the OAMC. And that the basis for his claim may be found in the administrative record which speaks for itself.