Legal Opinion
John Comrie v. IPSCO, Incorporated
Court of Appeals for the Seventh Circuit
Decided February 18, 2011No. 10-2393PublishedCited by 22 opinions
1Opinion of the Court
EASTERBROOK, Chief Judge.
In 2005 IPSCO Enterprises, Inc., established a supplemental pension plan for top executives. This plan (the IPSCO Enterprises, Inc. U.S. Supplemental Executive Retirement Plan, which the parties call “the SERP” and we call “the Plan”) offers benefits exceeding those eligible for tax deferral under the Internal Revenue Code. Known colloquially as top-hat plans, such supplemental plans are unfunded (so there is no trust account; benefits come from the employer’s coffers). Feinberg v. RM Acquisition, LLC, 629 F.3d 671, 672-73 (7th Cir.2011), describes a similar plan.…
2Cases cited16 opinions
- Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
- Metropolitan Life Insurance v. GlennSupreme Court of the United States · 2008
- Pennsylvania State Police v. SudersSupreme Court of the United States · 2004
- Hughes Aircraft Co. v. JacobsonSupreme Court of the United States · 1999
- Equal Employment Opportunity Commission v. Arabian American Oil Co.Supreme Court of the United States · 1991
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3Cited by22 opinions
- Beth Cosey v. The Prudential Insurance CompanyCourt of Appeals for the Fourth Circuit · 2013
- John Loffredo v. Daimler AGCourt of Appeals for the Sixth Circuit · 2012
- Dennison v. Mony Life Retirement Income Security Plan for EmployeesCourt of Appeals for the Seventh Circuit · 2013
- McCarthy v. Commerce Group, Inc.District Court, D. Massachusetts · 2011
- Jeffrey Plotnick v. Computer Sciences CorporationCourt of Appeals for the Fourth Circuit · 2017
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