Cantrell v. Briggs & Veselka Co.

EMILIO M. GARZA, Circuit Judge:

This case arises out of an employment dispute between Carol and Patrick Cantrell and their former employer, Briggs & Veselka Company (“B & V”). The district court held the Cantrells’ deferred compensation arrangements in their Employment Agreement contracts with B & V constitute a plan under the Employment Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1001 et seq. We REVERSE and REMAND with instructions to remand to the state court. .

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The Cantrells owned a CPA firm, P. Cantrell & Company, P.C., which they combined with B & V in 2000 in a tax-free merger,…