Excess Benefit Plans

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Term: Excess Benefit Plans

Definition:Excess Benefit Plans are one form of non-qualified deferred compensation arrangements to supplement other retirement benefits for highly compensated executives. These plans are initiated in order to attract retain and attract motivated executives. They may also be used for early retirement, takeovers, and firing of top executives.

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CoursePage Number
42 - Accumulated Earnings and Deferred Compensation 16
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