A qualified plan in which the share of benefits allocable to key employees is more than 60%. The plan may be subject to special accelerated vesting provisions and minimum contribution rates.

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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Planning Global Compensation Budgets for 2026 - January 2026
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Common Compensation Terms and Formulas - January 2026