Boggs v. Boggs, 520 U.S. 833 (1997), was a United States Supreme Court case in which the Court held that a spouse that is not a participant in an ERISA account cannot will part or all of it before distribution of the pension plan.

When Isaac retired in 1985 from South Central Bell he was given several benefits from his employer.

Among the benefits were a lump-sum distribution from the Bell System Savings Plan for Salaried employees (in the amount of $151,628.94); the amount was rolled over in to an Individual Retirement Account which was untouched during Isaac's lifetime, and at Issac's death was worth $180,778.05.

In her will Dorothy left her sons an usufruct (which is similar to a common-law life estate; the Boggs lived in Louisiana which recognizes the concept) to 2/3 of Isaac's life-estate.

Two of his sons filed a complaint in United States District Court to seek a declaratory judgment.