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| Tekijä: | Kautter, D.J. Weinberger, M.A. |
| Otsikko: | "SERPs" up: retirement benefits for senior executives |
| Lehti: | Journal of Accountancy
1990 : NOV, p.94-99 |
| Asiasana: | RETIREMENT PENSIONS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA