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ERISA Does Not Protect Top-Hat Plan Benefits from Garnishment
HR Daily Advisor Link to more items from this source
June 9, 2013
"[B]ecause top-hat plans are designated for HCEs, they are exempt from certain ERISA protections, including anti-alienation, Judge Catherine C. Blake reminds in her ruling on the plaintiff's claim. This finding especially applies to creditors not party to the anti-alienation protection agreement that may exist as a contract between plan sponsor and participant." [Sposato v. First Mariner Bank, No. 1:2012-cv-01569 (D. Md. Mar. 28, 2013)]

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