Focus on...Compensation Definitions for Retirement Plans

Journal of Pension Benefits, Vol. 11, No.1, p. 40, Autumn 2003

13 Pages Posted: 28 Jul 2009  

David A. Pratt

Albany Law School

Multiple version iconThere are 2 versions of this paper

Date Written: 2003

Abstract

The term "compensation" is of fundamental importance in the design and operation of a retirement plan and in testing the plan's compliance with the applicable requirements. This article updates another article that originally appeared in the Spring 1997 issue of the Journal of Pension Benefits (vol. 4, no. 3) and discusses the definitions that are permissible for different purposes.

Keywords: compensation, retirement plan

Suggested Citation

Pratt, David A., Focus on...Compensation Definitions for Retirement Plans (2003). Journal of Pension Benefits, Vol. 11, No.1, p. 40, Autumn 2003. Available at SSRN: https://ssrn.com/abstract=1439864

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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