1.   Even if ERISA permits a plaintiff to pierce the corporate veil, such piercing is not itself an independent ERISA cause of action and cannot independently support federal jurisdiction.

2.   The corporate veil enveloping board rooms is another obstacle.

3.   The District Court ultimately agreed to pierce the corporate veil and entered judgment against Peacock in the amount of the judgment against Tru-Tech.

4.   The District Court did not expressly rule on subject matter jurisdiction, but found that Thomas had properly stated a claim under ERISA for piercing the corporate veil.

5.   What went on behind the corporate veil is, of course, unknown.