Jerome Mirza adopted a defined benefit pension plan. The plan actuary determined the plan’s normal cost using an interest rate assumption of 5%. Internal Revenue Service contested actuarial assumptions. Pursued tax refund on theory of first impression that actuary was an ERISA fiduciary in setting the plan’s actuarial assumptions and methodology.Jerome Mirza & Associates, Ltd. v. United States, 882 F.2d 229 (7th Cir. 1989).

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