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• Demery v. Extebank Deferred Compensation Plan
  Former bank officers of Extebank brought a civil action for breach of contract and ERISA claim for breach of fiduciary duties. Court held against officers in that deferred compensation plan qualified for exemption from ERISA as a Top Hat Plan and Extebank did not breach any contract.
• Goldstein v. Johnson & Johnson
  Executive in unfunded deferred compensation top hat plan brought claim to compel recalculation of pension amount due to commissions. Circuit court affirmed lower court decision to deny claim and held that commission payments were not pensionable under top hat plan was not inherently unreasonable.
• Olander v. Bucyrus-Erie Co.
  On Appeal, Court held: supplemental pension plan was an ERISA "top hat" plan subject to to the act; calculation of participant's benefits was subject to arbitrary and capricious standard of review; payout from previous supplemental pension plan was excluded from benefits calculation under terms of supplemental pension plan; payout from executive deferred compensation agreement was excluded from benefits calculation under terms of supplemental pension plan; payment to extinguish participant's rights under employment consulting agreement was excluded from benefits calculation under terms of supplemental pension plan; payment in exchange for options to purchase employer's stock was excluded from benefits calculation under terms of supplemental pension plan; but was not excluded from benefits calculation under terms of supplemental pension plan.