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- Title
Nonqualified Plans for Union Officials.
- Authors
Lapin, Howard B.
- Abstract
Tax-exempt organizations, including labor unions, face a different set of challenges and rules in establishing a nonqualified retirement plan for their employees. The author discusses the plan type options that are available to such organizations. Restrictions of Section 457 are discussed as they apply to labor unions and other tax-exempt organizations. The author emphasizes that these restrictions should not deter labor unions from attempting to develop a valuable retirement instrument for valued employees.
- Subjects
NONQUALIFIED pension plans; LABOR union personnel; DEFERRED compensation; TAX exemption; PENSIONS
- Publication
Benefits Quarterly, 1998, Vol 14, Issue 3, p73
- ISSN
8756-1263
- Publication type
Article