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PAULING-JONES v. HEAD START OF ROCKLAND, INC.

2010-11536.

95 A.D.3d 1284 (2012)

947 N.Y.S.2d 118

2012 NY Slip Op 4140

MARY JANE PAULING-JONES, Respondent, v. HEAD START OF ROCKLAND, INC., et al., Appellants.

Appellate Division of the Supreme Court of New York, Second Department.

Decided May 30, 2012.

Ordered that the judgment is affirmed, with costs.

A "top hat" employee pension benefit plan is "unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees" (29 USC § 1101 [a] [1]; see Black v Bresee's Oneonta Dept. Store, Inc. Sec. Plan, 919 F.Supp. 597, 602 [1996]). Such plans are exempted from certain substantive...

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