482 U.S. 1 (1987) Cited 1,225 times 17 Legal Analyses
Holding that a Maine statute requiring employers to provide a one-time severance payment to plant employees in the event of plant closure did not establish, or require employers to maintain, an ERISA plan because "[t]he requirement of a one-time, lump-sum payment triggered by a single event requires no administrative scheme whatsoever to meet the employer's obligation"