( January 31, 2025, 1:32 PM EST) -- NEW YORK — A handful of amici curiae organizations are urging the Second Circuit U.S. Court of Appeals to vacate or reverse a determination that the Employee Retirement Income Security Act governs the compensation incentive and equity incentive plans at issue in a suit over a Morgan Stanley deferred compensation program, with the Society for Human Resource Management (SHRM) arguing that the lower court’s “conclusions run counter to significant contrary case law and regulatory guidance and upend employers’ longstanding understanding of the rules applicable to incentive plans.”...