John Mason v. Continental Group, Inc.

“simply characterizing the claim as a tort claim rather than a breach of contract claim does not excuse the failure to pursue [administrative] remedies” | “the conflict among the circuits over the issue of an exhaustion requirement under ERISA can hardly be passed over as an unimportant one, unworthy of this court’s attention” | requiring exhaustion for claims grounded in statutory provisions of ERISA | requiring exhaustion for claims grounded in statutory provisions of ERISA | discussing legislative history of ERISA