"The SERP was a nonqualified deferred compensation plan that was intended to supplement the taxpayer's qualified retirement plan.... The Supreme Court declined jurisdiction over the substantive issue, but accepted jurisdiction over the procedural issue.... The High Court was not swayed by this argument and held that the BTA's standard of review is de novo as to both facts and law." [MacDonald v. City of Shaker Heights Income Tax Board of Review, No. 2015-Ohio-3290, (Ohio August 19, 2015)]  MORE >>