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['Compensation']
['Compensation', 'Executive Compensation']
06/05/2025
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InstituteCompensationAssociate Benefits & CompensationExecutive CompensationCompensationUSAHuman ResourcesEnglishAnalysisFocus AreaIn Depth (Level 3)
Supplemental pension plan
['Compensation']
- Organizations may offer SERPs to management or highly compensated employees.
For a select group of management or highly compensated employees, an unqualified pension plan or a Supplemental Employee Retirement Plan (SERP) may be offered in addition to the qualified pension plan. The compensation limits are not governed by the maximum Internal Revenue Service (IRS) limitations as under a qualified plan. Therefore, the employee can take advantage of the unlimited benefits earned under this plan. There are no tax benefits associated with this type of nonqualified pension plan.
:
compensation
compensation
FOUNDATIONAL LEARNING
Supplemental pension plan
InstituteCompensationAssociate Benefits & CompensationExecutive CompensationCompensationUSAHuman ResourcesEnglishAnalysisFocus AreaIn Depth (Level 3)
['Compensation']
- Organizations may offer SERPs to management or highly compensated employees.
For a select group of management or highly compensated employees, an unqualified pension plan or a Supplemental Employee Retirement Plan (SERP) may be offered in addition to the qualified pension plan. The compensation limits are not governed by the maximum Internal Revenue Service (IRS) limitations as under a qualified plan. Therefore, the employee can take advantage of the unlimited benefits earned under this plan. There are no tax benefits associated with this type of nonqualified pension plan.
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Copyright 2026 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.