Suppose your company has an incentive bonus plan that bases a bonus on the specific work done during a calendar year.  Bonus payments are made 90 days after the end of the calendar year on an “Award payment date.”

But your bonus plan has an important provision.  That provision states that “Participants must be employed

Back in June, the Connecticut Supreme Court issued its decision in Ziotas v. The Reardon Law Firm — a significant ruling because it found that where a bonus is discretionary and is not ascertainable by applying a formula, it did not constitute "wages". 

I talked about the case in a lengthy post and noted that