Legal Opinion

Sikora v. UPMC

District Court, W.D. Pennsylvania

Decided December 22, 2015No. Civil Action No. 2:12-cv-01860PublishedCited by 1 opinion

1Opinion of the Court

OPINION

Mark R. Hornak, United States District Judge

The question presented in dueling motions for partial summary 'judgment is whether Defendant UPMC’s Non-Qualified Supplemental Benefit Plan (the “Plan”) is a “top hat” plan under 29 U.S.C. § 1101(a)(1), and thus exempt from the substantive provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. §§ 1001, et seq.

The Court has reviewed those Motions and all briefs in support of and in opposition to them. ECF Nos. 53; 54; 57; 58; 61. The Court also heard from both parties at oral argument on December 1, 2015.…

2Cases cited22 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  4. Skidmore v. Swift & Co.Supreme Court of the United States · 1944
  5. Nachman Corp. v. Pension Benefit Guaranty CorporationSupreme Court of the United States · 1980

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3Cited by1 opinion

  1. In re Alpha Natural Resources, Inc.United States Bankruptcy Court, E.D. Virginia · 2016

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