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Category: Executive Compensation

ERISA Watch – Third Circuit Holds that Plan Participant Bargaining Power Is Not a Substantive Element of a Top-Hat Plan

This week’s notable decision is Sikora v. UPMC, No. 17-1288, __F.3d__, 2017 WL 5642407 (3d Cir. Nov. 24, 2017), where the Third Circuit joined the First Circuit, and departed from the Second, Sixth, and Ninth Circuits, in determining that plan…

ERISA Watch – Fourth Circuit Rules that Top-Hat Plan Can Change Crediting Rate Used to Calculate a Participant’s Payout

This week’s notable decision, Plotnick v. Computer Scis. Corp. Deferred Comp. Plan for Key Executives, No. 16-1606, __F.3d__, 2017 WL 5162581 (4th Cir. Nov. 8, 2017), required the Fourth Circuit Court of Appeals to determine whether a “top-hat” plan had…

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