ift the burden to the employer” interpretation. Id. Under the “strict” approach, a court examines the plain language of the benefit plan, and then applies a de novo or abuse of discretion standard of review depending on whether the administrator was given discretion to interpret the plan. According to the “flexible arbitrary and capricious” interpretation, a court analyzes all of the facts, and if the court believes that the trustee is operating under a conflict of interest, the standard of review will slide to become more stringent. Finally, courts applying the “shift the burden to the employer” interpretation hold that when a trustee and administrator are the same and that entity is a profit-seeking unit, a conflict of interest is always present, therefore the employer has the burden to show that the denial is appropriate. The “strict” interpretation is alive and well in the Second, Third, Fourth, and Tenth Circuits. In these jurisdictions, the degree of discretion granted to the administrator in the plan language is determinative of the standard of review to be applied in a District Court. 31 Washburn L.J. 280. In fact, broad, generic grants of discretion are enough to trigger a differential review. Pratt v. Petroleum Prod. Mngmt. Employee Sav. Plan, 920 F.2d 651 (10th Cir. 1990). A differential review can be seen when broad discretion is given to an administrator to interpret the plan and it’s terms, and the appellate court honors that discretion. Pratt, a case from the Tenth Circuit, demonstrated a “strict” interpretation of the Brunch opinion. In Pratt, a former employee brought an ERISA claim against the employer’s benefit plan. The plaintiff alleged that he was terminated due to a reduction in work force, and that he was entitled to a distribution of his vested interest in an Employee Contribution Account. The ERISA governed employee bene...
