The court of appeals reversed a district court judgment and remanded. The court held that a claim by a recipient of long-term disability benefits that her benefits had been miscalculated accrued when her appeal of that calculation was denied.

Valerie Withrow worked on commission as a broker for Bache Halsey Stuart Shield, Inc. Bache Halsey provided Withrow with long-term disability coverage under the Bache Halsey Stuart Shield, Inc., Salary Protection Plan. The plan was insured by Reliance Standard Life Insurance Company.