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| Acceleration of Benefits Following Nonqualified Benefit Plan Termination Did Not Give Rise to ERISA Claim Fulcrum Partners LLC  Nov. 17, 2015 "[T]he 11th Circuit held that the termination of a nonqualified deferred compensation plan and acceleration of the participant's annuity benefits to a present value lump sum does not 'adversely affect' the participant's benefit.... The court dismissed [the participant's] claims finding that: ... [t]he tax impact is not an ERISA protected benefit; and [u]sing a discount rate to calculate the present value of a future benefit is not a reduction of benefits and therefore, does not 'adversely affect ... accrued benefits' in violation of the plan documents." [Taylor v. NCR Corp., No. 1:14-cv-2217-WSD (N.D. Ga. Sept. 23, 2015)] |
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