Mark L. Justman, Individually and as Executor of the Estate of Karen A. Justman v. Accenture LLP; Prudential Insurance Company of America

Justman v. Accenture LLP · United States Court of Appeals for the Third Circuit · June 17, 2026 · No. 25-2084

Summary

The Third Circuit affirmed the dismissal with prejudice of Mark Justman’s ERISA claims against Accenture LLP arising from the denial of accidental death and dismemberment benefits. The court held that Prudential, which had authority to process and decide claims, was the proper defendant for the benefits-denial claim, while Accenture was not. The court also held that Justman failed to plausibly plead claims based on the alleged failure to provide summary plan descriptions or breach of fiduciary duty, and that further amendment would be futile.

Court
United States Court of Appeals for the Third Circuit
Writing for the Court
Hardiman, Circuit Judge; Bove, Circuit Judge; Fisher, Circuit Judge
Jurisdiction
United States Court of Appeals for the Third Circuit
Decision date
June 17, 2026
Docket number
25-2084
Procedural posture
Appeal from the Eastern District of Pennsylvania's orders denying leave to file a Second Amended Complaint, denying reconsideration, and dismissing the action with prejudice under Federal Rule of Civil Procedure 12(b)(6).
Standard of review
Denial of leave to amend for failure to state a claim was reviewed de novo; dismissal with prejudice and denial of reconsideration were reviewed for abuse of discretion.
Precedential value
precedential
Parties
Mark L. Justman, individually and as executor of the estate of Karen A. Justman v. Accenture LLP, Prudential Insurance Company of America
Disposition
affirmed

Topics

erisalife insurance litigationmotions to dismissmotion to amendappellate procedure

Practice areas

ERISAinsurancecivil procedureappellate procedure

Questions Presented

  1. Whether Accenture was a proper defendant for Justman's ERISA § 502(a)(1)(B) claim seeking recovery of denied benefits.
  2. Whether Justman's allegations concerning failure to furnish the 2020 or 2021 summary plan descriptions plausibly stated a claim under ERISA § 104(b)(1).
  3. Whether the summary-plan-description allegations plausibly stated an ERISA fiduciary-duty or misrepresentation claim under ERISA § 404.
  4. Whether the District Court abused its discretion by denying leave to amend, denying reconsideration, or dismissing the action with prejudice.

Holdings

  1. A claim for benefits due under ERISA § 502(a)(1)(B) must be brought against a party obligated to pay benefits or one that controls the benefits determination. Because Prudential, not Accenture, controlled claims processing and benefits determinations, Accenture was not a proper defendant.
  2. The Second Amended Complaint did not plausibly allege a claim based on failure to furnish a required summary plan description because it did not establish when an SPD was due, whether a qualifying amendment or material modification occurred, or that the statutory deadline had passed before Karen Justman's death.
  3. The complaint failed to state a fiduciary-duty or misrepresentation claim because it did not plausibly allege material inadequate disclosure, detrimental reliance, actual harm, or a causal connection between the alleged SPD omission and the denied benefits.
  4. The District Court did not abuse its discretion in denying leave to amend, denying reconsideration, or dismissing with prejudice because the proposed amendment remained legally deficient and further amendment would be futile.

Key quotations

We review denial of leave to amend a complaint for failure to state claim de novo. (at 5)
But a plausible suit for “benefits due” must be brought against a party with an obligation to pay. (at 6)
Exercising control over the administration of benefits is the defining feature of the proper defendant in ERISA § 502(a)(1)(B) claims. (at 7)
Because Accenture delegated claims administration duties to Prudential, Prudential was the proper defendant for Justman’s denial of benefits claim. (at 8)
Justman did not allege that Accenture’s failure to provide his late wife with the relevant SPDs deprived her of any information, or even if it had, how that deprivation was material. (at 10-12)

Factual background

Karen A. Justman worked for Accenture and participated in basic accidental life insurance and optional AD&D plans, naming her husband Mark as beneficiary. She died in August 2021 from septic shock caused by vibrio vulnificus after eating raw oysters. Prudential, the designated 2021 Claims Administrator, denied Justman's claim because the death resulted from illness rather than an accidental injury. The plan documents delegated claims-processing and benefits-determination authority to Prudential, while Accenture retained limited authority concerning plan administration and eligibility.

Procedural history

Justman sued Accenture and Prudential under ERISA after Prudential denied accidental life and AD&D benefits following his wife's death. Prudential settled, leaving Accenture as the relevant appellee. The District Court dismissed the claims, denied leave to file a Second Amended Complaint, denied reconsideration, and dismissed with prejudice after concluding that Accenture did not control benefits determinations and that the SPD and fiduciary-duty allegations were conclusory. The Third Circuit affirmed.

Court Document

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