 As a result, Kaiser did not adequately fund the plan, and eventually the plan's assets became insufficient to satisfy its benefit obligations, causing the Pension Benefit Guaranty Corporation (PBGC) to terminate the plan..." Mertens, 508 U.S. 248, 250.Plaintiff Mertens sued for a breach of fiduciary duty under ERISA.They asserted that it was a breach for an actuary to allow the employer, the Kaiser steel company, to select actuarial assumptions rather than have the professional actuary choose reasonable assumptions.