Bilow v. Preco, Inc.

SCHROEDER, Justice.

This is an appeal from the district court’s grant of summary judgment in favor of Robert Bilow (Bilow) against Preco, Inc. (Preco). The district court held that sums of deferred incentive compensation payable to Bilow pursuant to an employment contract were (1) “wages” pursuant to section 45-601(4) of the Idaho Code (I.C.), and (2) the Employment Retirement Income Security Act did not preempt Enow’s claim of treble damages. Bilow has cross-appealed the district court’s denial of attorney fees.

I

BACKGROUND AND PRIOR PROCEEDINGS

In 1983 Bilow became the president of Santa Clara…