. The closest Tracey comes to stating a figure is at paragraph nine of his certification in which he states "in anticipation of an adverse decision by the Board, in May, 1988, I spoke to Edwin Starner, Director of Human Resources at First Atlantic, to get his feelings about how much severance I might receive in the event I were fired. He acknowledged that given my contribution to the Bank over the 25 years that I had been associated with it, that he felt that two weeks per year of service was reasonable." Tracey Cert., ¶ 9. 11 .Plaintiff does not claim that the alleged plan for severance pay was an "employee pension benefit plan” under ERISA. It appears that such a claim could not legitimately be made. See Wolcott v. Nationwide Mat. Ins. Co., 664 F.Supp. 1533, 1537-38 (S.D.Ohio 1987) (<HOLDING>). 12 . Tracey concedes that, assuming ERISA
holding that state law relates to an employee benefit plan and is therefore preempted by erisa if it has a connection with or reference to such a plan holding that an extended earnings plan was not an employee pension benefit plan because the payment of benefits was not contingent upon retirement or the employee attaining a certain age holding that the defendant withheld pension benefits in breach of the plan holding that a payment is under the plan when the debt is provided for in the plan holding that stock plan to which employer and employee spouse both made contributions and whose value was dependent on length of employee spouses employment was a deferred compensation retirement plan