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Fifth Circuit Finds Executive Compensation Plan Was Governed by ERISA
planadviser Link to more items from this source
Aug. 12, 2014
"The court agreed that the express purpose of the plan was not to provide retirement income, but found ... the statement of purpose refers to the [Wealth Accumulation Plan (WAP)] as a 'deferred compensation plan' and explains that, by design, employees have the option 'to defer receipt of a portion of their compensation to be earned with respect to the upcoming Plan Year.' ... The court also found the express terms of the WAP contemplate employees deferring income 'to the termination of covered employment or beyond.'" [Tolbert v. RBC Capital Markets Corp., No. 13-20213 (5th Cir. July 14, 2014)]

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