Representation of large European based electronic and electrical engineering company in ERISA benefits case. The former employee alleged that our client violated ERISA by improperly calculating his benefits under a special type of pension plan known as a “top hat plan,” available only to senior executives. The dispute centered on the former executive’s years of credited service, the amount of the employee’s average compensation and the amount of an offset for an early distribution the executive took from his pension before he retired. Achieved a full defense verdict following a bench trial. The court found for our client on all disputed areas regarding the benefit calculation.