ERISA’s Better Mousetrap

Reprinted from Benefits Law Journal Spring 2011, Volume 24, Number 1, with permission from Aspen Publishers, Inc., Wolters Kluwer Law & Business, New York, NY, www.aspenpublishers.com.

As the saying goes, “Build a better mousetrap, and the world will beat a path to your door.” It is not every day that a “comprehensive and reticulated” federal law becomes an employment lawyer’s best friend. But such is the Employee Retirement Income Security Act (ERISA) when it comes to deferred compensation arrangements.