ARTICLES - Executive Compensation - THE INS AND OUTS OF SERP SWAPS - Many executives depend on supplemental executive retirement plans (SERPs). However, these plans are not an efficient way to transfer wealth -- Taxes can erode up to 85 cents of every dollar. Some companies allow executives to swap SERP benefits for tax-favored life insurance.
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|Authors:||Boma, John C.; Toney, Justin D.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 4, p. 44-50
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