Younkin

MEMORANDUM **

Prudential Insurance Company of America (“Prudential”) appeals the district court’s grant of summary judgment in favor of Jim Younkin in Younkin’s suit for benefits and penalties under the Employee Retirement Income Security Act of 1974 (“ERISA”). Prudential also appeals a portion of the district court’s order awarding Younkin attorneys’ fees. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm in part and reverse in part.

The district court erred by holding that Prudential was liable for penalties *346 under 29 U.S.C. § 1132 (c). We have held that only a “plan administrator” can be liable for penalties under that section. See Sgro v. Danone Waters of N. Am., Inc., 532 F.3d 940, 944-46 (9th Cir.2008); Moran v. Aetna Life Ins. Co., 872 F.2d 296, 299-300 (9th Cir.1989). Here, the ERISA plan at issue named Washington Corporations — not Prudential — as the “plan administrator.” The fact that Prudential makes benefit determinations does not change this analysis. Sgro, 532 F.3d at 945-46 . Accordingly, we reverse the district court’s grant of summary judgment in Younkin’s favor as to this issue and vacate the district court’s order requiring Prudential to pay…