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Little Information Available on Qualified Supplemental Executive Retirement Plans

Date Published: 
Thursday, May 12, 2011
Government Accountability Office (May 2011)

This report addresses (1) what is known about the prevalence and design of QSERP arrangements and to what extent recent economic conditions have influenced plan sponsors implementing these arrangements; (2)the key regulatory and statutory issues associated with these arrangements; and (3) the implications of these arrangements for involved parties, including the Pension Benefit Guaranty Corporation (PBGC).