Spinosa

MEMORANDUM *

Appellant Pacific Maritime Association (“PMA”) appeals the district court’s denial of its claim for equitable relief under ERISA § 502(a)(3), 29 U.S.C. § 1132 (a)(3), against Appellee Jeannette Coburn, the widow of PMA’s former Chief Financial Officer, Tom McMahon. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

“On appeal following a bench trial, the district court’s findings of fact ‘shall not be set aside unless clearly erroneous....’” Shimko v. Guenther, 505 F.3d 987, 990 (9th Cir.2007) (quoting Fed.R.Civ.P. 52(a)). The district court’s decision to deny equitable relief is reviewed for an abuse of discretion. Appling v. State Farm Mut. Auto. Ins. Co., 340 F.3d 769, 780 (9th Cir.2003).

In appealing the rejection of its unjust enrichment claim against Coburn, PMA challenges the district court’s conclusions that (1) Coburn did not receive a benefit at PMA’s expense, and (2) as between Co- *756 burn and PMA, it was not unjust for Co-burn to retain the benefit.

1. Coburn Did Not Benefit at PMA’s Expense

The district court’s factual finding that the purpose of the Secured Executive Benefit Plan (“SEBP” or “the Plan”) was to ensure substantial…