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- Title
EMPLOYEE BENEFIT PLANS.
- Authors
Geller, Sheldon M.; Schulman, Michael D.
- Abstract
Discusses the range of purposes available to nonqualified deferred compensation plans in the United States. Benefits of a combined qualified and nonqualified plans; Internal Revenue Service ruling on employee deferrals and employer matching contributions to a nonqualified plan; Forfeiture provisions in a nonqualified plan; Equalization benefit for nonqualified plans.
- Subjects
UNITED States; DEFERRED compensation; UNITED States. Internal Revenue Service; RULES
- Publication
CPA Journal, 2000, Vol 70, Issue 9, p74
- ISSN
0732-8435
- Publication type
Article