OPINION OF THE COURT
ALITO, Circuit Judge:
Plaintiffs brought suit under the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. S 1001 et seq., as amended by the Retirement Equity Act of 1984 ("REA"), Pub. L. No. 98-397, challenging distributions made by William Knapp ("William") from a Pension Plan and a Profit Sharing Plan without the consent of his wife, Evelyn Knapp ("Evelyn"). The District Court found that neither plan was governed by ERISA and therefore dismissed the suit for lack of subject matter jurisdiction. As both plans were covered by ERISA, we reverse the order of the District Court and remand for further proceedings.
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