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Extrinsic Evidence |
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Facts or information not embodied in a written agreement such as a will, trust, or contract. Extrinsic evidence is similar to extraneous evidence, which is not furnished by the document in and of itself but is derived from external sources. In contract law, Parol Evidence is extrinsic evidence since it is not within a contract but, rather, is oral and outside the instrument. Cross-references |
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If a court finds that plan language is ambiguous, it will consider extrinsic evidence to determine the parties' intent. The Tax Court held that the extrinsic evidence did not support that contention. In the district court for the Southern District of New York, Judge Shim Scheindlin had held the replacement benefit contract was ambiguous and the extrinsic evidence showed that Aramony's contract provided the disputed benefits. |
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