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ALEXANDER v. BRIGHAM AND WOMEN'S PHYSICIANS ORG.

No. 07-1443.

513 F.3d 37 (2008)

Eben ALEXANDER III, M.D., Plaintiff, Appellant, v. BRIGHAM AND WOMEN'S PHYSICIANS ORGANIZATION, INC., et al., Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided January 23, 2008.

Attorney(s) appearing for the Case

Michael Paris, with whom Colleen C. Cook and Nystrom Beckman & Paris LLP were on brief, for appellant.

David C. Casey, with whom Littler Mendelson, PC was on brief, for appellees.

Before BOUDIN, Chief Judge, SELYA, Senior Circuit Judge, and GELPI, District Judge.

SELYA, Senior Circuit Judge.

This appeal implicates the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001-1461. It presents two issues of first impression concerning the scope of ERISA's exemption for so-called top-hat deferred compensation plans. See id. § 1051(2). After careful consideration, we conclude—as did the district court—that the plans at issue are valid top-hat plans. In the course of our analysis...

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