Detail More Than Golden Handcuffs   Oleh:  Morse, Charles T. ; Morse, Charles T., [Jr.] ; Hall, William E. [Jr.] ; Lake, Brian J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 5 (1997), page 37-44. Topik: RETIREMENT; golden handcuffs Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Until recently, an executives retirement income package comprised qualified plan benefits, Social Security, income from personal investments and benefits from any nonqualified plans. Most packages were designed to provide benefits from the first two sources of between 50 % and 75 % of the executives average final pay. Unfortunately, companies now find it increasingly difficult to achieve this objective using qualified plans because the compensation limit used to determine eligible contributions has been lowered, the definition of employee for coverage purposes has become more complicated and comprehensive and the amounts that can be contributed have been restricted. As a result, companies are using nonqualified deferred compensation plans to bridge the gap created by qualified plan restrictions and uncertainty over Social Security. In addition, many companies are finding that good communication between employer and employee will improve the effectiveness of all retirement benefit plans. This article gives companies information they need to develop retirement programs that are fair to both parties. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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