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Fifth Circuit Case Highlights Tension between Compensation Plans and ERISA
Winston & Strawn LLP 
July 20, 2014 "[T]he Fifth Circuit in Tolbert v. RBC Capital Markets Corporation held that a company's wealth accumulation plan (WAP) was a pension benefit plan for purposes of ERISA because the plan permitted participants to defer distributions to termination of employment or beyond.... This case highlights two important issues[:] ... whether the compensation plan qualifies as a 'pension benefit plan' for purposes of ERISA [and] ... [t]op hat status." |
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