Lehman Bros., In re--Lehman Bros. v. Giddens

Ruling: 
Contributions to “top hat” deferred compensation plan were not excluded from debtor’s bankruptcy estate. (Bankr. S.D.N.Y.)
Issue: 
Property of the Estate; Exclusions; ERISA, Deferred Compensation and Annuity Plans.
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Commercial case opionion summary, case decided on June 15,2020, LexisNexis #0720-091