NEW YORK - Participants who challenged the amount of benefits due under a top-hat plan were not excused from exhausting administrative remedies before filing a lawsuit under the Employee Retirement Income Security Act, the Second Circuit U.S. Court of Appeals affirmed April 3 in an unpublished summary order (Daniel C. Quigley, et al. v. Citigroup Supplemental Plan for Shearson Transfers, et al., No. 12-613-cv, 2nd Cir.; 2013 U.S. App. LEXIS 6659)....(read more)![]()
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