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Category: Supplemental Retirement Plans

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 – September 3, 2015

This has been a busy week for ERISA on a number of fronts but particularly for matters involving withdrawal liability and unpaid contributions. The Sixth Circuit held that the alter-ego doctrine did not apply to a case where the pension…


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