10.2190/1CC7-CGLW-T2LM-MAKP 1CC7CGLWT2LMMAKP 5 Employee Rights Litigation Under the Retirement Income Security Act 65 73 20020509 20020509 20020509 20020509 1CC7CGLWT2LMMAKP.pdf http://baywood.metapress.com/link.asp?target=contribution&id=1CC7CGLWT2LMMAKP 1 Mitchell Langbert Dowling College, Oakdale, New York This article reviews statistical evidence about litigation between plan participants and corporate plan sponsors under the Employee Retirement Income Security Act of 1974 (ERISA). Under ERISA's system of equitable relief, penalties are limited to contractual amounts so that litigants are most often employees who are entitled to relatively high benefit levels, for example, corporate executives.