search query: @journal_id 50 / total: 1038
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| Author: | Eastwood, R. Byrnes, P. |
| Title: | Maximizing retirement plan benefits |
| Journal: | Journal of Accountancy
1997 : NOV, VOL. 184:5, p. 45-51 |
| Index terms: | ACCOUNTING COMPENSATION RETIREMENT |
| Language: | eng |
| Abstract: | Ever since Congress imposed the $150,000 limit on recognized compensation for tax-favored retirement plans in 1994, companies have found there to be severe restrictions on the amount of benefits available to higher paid employees. What's more, the limit generally forces plans to practice "reverse discrimination" by providing highly paid participants with benefits that are a much smaller percentage of their pay than those provided to lower paid participants. |
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