United States Seventh Circuit

Where employer's Supplemental Executive Retirement Plan is a "top hat" plan, as its purpose is to avoid limitations of the Internal Revenue Code, and is not an excess benefit plan under 29 USC 1002(36), ERISA applies.

Appellate Information

• Argued 02/23/2001
• Decided 03/28/2001
• Published 03/28/2001

Judges

• FLAUM, Chief Judge., Before FLAUM, Chief Judge, and RIPPLE and WILLIAMS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Dom Rizzi, Miller, Faucher, Cafferty & Wexler, Matthew E. VanTine (argued), Saunders & Monroe, Chicago, IL, for plaintiff-appellant.


• For Appellees:
  
• Daniel N. Janich (argued), Freeborn & Peters, Chicago, IL, for defendants-appellees.