GATT increases need for nonqualified plans
Article Abstract:
Middle- and senior-level managers are being pressured to adopt nonqualified retirement plans because of several enacted GATT provisions which limit projected retirement income from qualified plans. Aside from avoiding GATT restrictions, nonqualified plans offer flexibility, a factor desired by talented executives practicing in more competitive environments. Nonqualified plans also enable companies to choose individuals who receive benefits and in what amounts.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1995
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Alternatives to stock options for top earners
Article Abstract:
The use of non-qualified, tax-deferred schemes as alternatives to stock options for executives is considered. These schemes can be created to have some of the most positive aspects of stock option plans but avoid many of the disadvantages.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1999
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