EASTERBROOK, Chief Judge.
In 2005 IPSCO Enterprises, Inc., established a supplemental pension plan for top executives. This plan (the IPSCO Enterprises, Inc. U.S. Supplemental Executive Retirement Plan, which the parties call "the SERP" and we call "the Plan") offers benefits exceeding those eligible for tax deferral under the Internal Revenue Code. Known colloquially as top-hat plans, such supplemental plans are unfunded (so there is no trust account; benefits come...
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