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Court Rejects Argument That Participant 'Bargaining Power' Is Required for 'Top Hat' Status
PLANSPONSOR; free registration may be required 
Dec. 30, 2015
"A former employee of a Pennsylvania non-profit cannot rely on [ERISA] for benefit protections as the plan in which he participated is a 'top hat' plan ... [The opinion] said even if the court were to accept that the [1990 DOL] letter adds bargaining power to the list of elements in determining top hat plan status, the letter itself ... [indicates] the DOL recognized that top hat plan participants have other means besides direct negotiation to affect or influence the plan design." [Sikora v. UPMC, No. 12-1860 (W.D. Penn. Dec. 22, 2015)]
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