search query: @journal_id 50 / total: 1038
reference: 373 / 1038
Author: | Kautter, D.J. Weinberger, M.A. |
Title: | "SERPs" up: retirement benefits for senior executives |
Journal: | Journal of Accountancy
1990 : NOV, p.94-99 |
Index terms: | RETIREMENT PENSIONS |
Language: | eng |
Abstract: | Supplemental executive retirement plans (SERPs) provide added postretirement income for selected senior executives. Typically SERPs require only continued employment to a specified age. SERP is more flexible and comprehensive than its rivals. Note that the employer's obligation to pay the promised benefit is unsecured, though there are limited assurances. |
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