The Many Forces on Nonqualified Retirement Benefits and Funding: Where Are We Headed?

Romanchek, Robert A.
September 1998
Benefits Quarterly;1998 Third Quarter, Vol. 14 Issue 3, p79
Academic Journal
Many internal and external forces such as governmental political and legislative forces, economic conditions, the views and actions of the board of directors and the CEO, and even the impact of globalization have an impact on nonqualified retirement plan design and funding. The author argues that executives will continue to receive a competitive level of retirement benefits; however, a negative force to be aware of is legislators' perception of a possible loss in tax revenues. The answer to security of nonqualified retirement benefits is the ingenuity and expertise of well-versed practitioners.


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