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Courts Reject ERISA-Based Participation and Vesting Challenges to Top Hat Plans
Reed Smith LLP via Lexology; registration required 
Mar. 21, 2016
"Two recent decisions address a frequent strategy by participants denied benefits under such plans: claiming that the plan fails to meet the top hat exemption, thus making it subject to ERISA and all of its protections. Both ... decisions reject such claims, but are notable mainly for the courts' lack of interest in addressing informal guidance from the [DOL]."
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