Has the Supreme Court Said 'Yea-Tes' to §414(q)? - Revisiting Top Hat Plans in Light of Yates

33 Tax Mgmt. Comp. Planning J. 9 (Jan. 7, 2005)

5 Pages Posted: 16 Jul 2019

See all articles by Andrew L. Oringer

Andrew L. Oringer

Dechert LLP; Hofstra University - Maurice A. Deane School of Law

Jason Rothschild

affiliation not provided to SSRN

Date Written: January 7, 2005

Abstract

The authors discuss the possibly surprising analytical impact that the Supreme Court's Yates decision could have on whether a group is a "top hat" group for purposes of ERISA.

Suggested Citation

Oringer, Andrew L. and Rothschild, Jason, Has the Supreme Court Said 'Yea-Tes' to §414(q)? - Revisiting Top Hat Plans in Light of Yates (January 7, 2005). 33 Tax Mgmt. Comp. Planning J. 9 (Jan. 7, 2005), Available at SSRN: https://ssrn.com/abstract=3370370

Andrew L. Oringer (Contact Author)

Dechert LLP ( email )

1095 Avenue of the Americas
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HOME PAGE: http://www.dechert.com

Hofstra University - Maurice A. Deane School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States

Jason Rothschild

affiliation not provided to SSRN

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