Several definitions: 1) A plan providing benefits, only in excess of limits imposed on plans that are tax-qualified. (2) Also a plan providing benefits to company executives who have limited 401(k) plans.

ERI's 2026 Benefits Benchmarking Survey Highlights
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United States and Canada Minimum Wage Updates - June 2026
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Do Geographic Pay Differentials Account for Inflation?
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National Compensation Forecast April 2026
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Compensation Strategies for Remote Work and Organizational Culture – Fall 2025
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Planning Global Compensation Budgets for 2026 - January 2026
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Common Compensation Terms and Formulas - January 2026