KEEP EXECUTIVES HAPPY - Qualified plans are only the beginning for companies seeking to provide key executives with adequate retirement benefits. Nonqualified deferred compensation arrangements can be used to provide supplemental benefits.
|Year of publication:||
|Authors:||Boma, John C.; Rosenbaum, Michael D.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 185.1998, 2, p. 47-51
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.
Boma, John C., (2000)
Rosenbaum, Michael D., (1999)
Rosenbaum, Michael D., (2005)
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