"The [Sixth Circuit] found that the dispute over the SERPs concerned a decision to cancel them so as to smooth the sailing for a particular corporate acquisition ... [U]nder those circumstances, the executives who were participants in the SERPs could prosecute a state law claim in state court, on the thesis that it does not affect the terms of the SERPs or the duties imposed by it. The Court found that the state law claims did not require interpreting the SERPs or applying duties owed under them, but only required reference to the SERPs for the specific purpose of determining the damages due the executives if the SERPs were, as alleged, canceled in violation of state law." [Gardner v. Heartland, No. 11-2327 (6th Cir. May 10, 2013)]  MORE >>