Legal Opinion
Alexander v. Brigham & Women's Physicians Organization, Inc.
Court of Appeals for the First Circuit
Decided January 23, 2008No. 07-1443PublishedCited by 23 opinions
1Opinion of the Court
SELYA, Senior Circuit Judge.
This appeal implicates the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001-1461. It presents two issues of first impression concerning the scope of ERISA’s exemption for so-called top-hat deferred compensation plans. See id. § 1051(2). After careful consideration, we conclude — as did the district court — that the plans at issue are valid top-hat plans. In the course of our analysis, we reject the appellant’s claims (i) that the plans cater to more than a select group of highly compensated employees and (ii) that the applicability of the…
2Cases cited28 opinions
- Duncan v. WalkerSupreme Court of the United States · 2001
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Manzur v. U.S. Department of Homeland SecurityCourt of Appeals for the Second Circuit · 2007
- Massachusetts v. MorashSupreme Court of the United States · 1989
- William J. Kross v. Western Electric Company, Inc.Court of Appeals for the Seventh Circuit · 1983
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3Cited by23 opinions
- Tasker v. DHL Retirement Savings PlanCourt of Appeals for the First Circuit · 2010
- Niebauer v. Crane & Co., Inc.Court of Appeals for the First Circuit · 2015
- John Loffredo v. Daimler AGCourt of Appeals for the Sixth Circuit · 2012
- McCarthy v. Commerce Group, Inc.District Court, D. Massachusetts · 2011
- Solis v. KoreskoDistrict Court, E.D. Pennsylvania · 2012
18 more not listed; retrieve them via the Exa API.