Gilliam v. Nevada Power Co.

488 F.3d 1189 Cynthia K. GILLIAM, Plaintiff-Appellant, v. NEVADA POWER COMPANY; Nevada Power Company Supplemental Executive Retirement Plan; Sierra Pacific Resources; Sierra Pacific Resources Supplemental Executive Retirement Plan, Defendants-Appellees. No. 04-17201. United States Court of Appeals, Ninth Circuit. Argued and Submitted October 19, 2006. Filed May 31, 2007. Daniel Marks, Law Office of Daniel Marks, Las Vegas, NV, argued the cause for the plaintiff-appellant, and filed briefs. Gerald Mikesell, Nevada Power Company, Las Vegas, NV, argued the cause for the defendants-appellees, and filed a brief. Appeal from the United States District Court for the District of Nevada; Philip M. Pro, District Judge, Presiding. D.C. No. CV-03-01013-PMP. Before: MELVIN BRUNETTI, DIARMUID F. O'SCANNLAIN, and STEPHEN S. TROTT, Circuit Judges. O'SCANNLAIN, Circuit Judge. 1 We are asked to decide whether severance pay should be included as "earnings" for purposes of calculating an employee's retirement benefits. 2 * In 1974 Cynthia K. Gilliam ("Gilliam") began working for Nevada Power Company, an investor-owned public utility that provides electric service to southern Nevada. She ultimately…