United States Bankruptcy Court, C.D. California November 14, 1997, Bankruptcy No. SA 96-15604 JW, Adversary No. SA 96-1655 JW (Leonard v. Sunnyglen Corp. (In Re Battram))

MEMORANDUM OF DECISION

JOHN J. WILSON, Bankruptcy Judge.

INTRODUCTION

This matter involves an ERISA employee benefit plan entered into between several of the captioned parties. The issue before the Court is whether that plan is a specific type of ERISA plan known as a “Top-Hat” plan, which under the ERISA statute exempts the employer from any fiduciary duty to the employee.