When and how should a company finance its non-qualified, executive retirement plans? In order to minimize costs and even increase shareholder value, it often makes sense for companies to finance plan liabilities as soon as possible. One thing is certain: companies should study the best way to address these liabilities in order to maximize shareholder value and to be better able to retain and attract the quality executives participating in plans.
Supplemental executive retirement plans – or SERPs – are a widely used executive benefit. Today, these plans have been retooled and are undergoing a renaissance, taking on new forms. Read More.