"[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."  MORE >>