GARRATT v. KNOWLES, 00-2835
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.
- Argued 02/23/2001
- Decided 03/28/2001
- Published 03/28/2001
- FLAUM, Chief Judge., Before FLAUM, Chief Judge, and RIPPLE and WILLIAMS, Circuit Judges.
- United States Seventh Circuit
- 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.