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
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Focus on...Compensation Definitions for Retirement Plans
Journal of Pension Benefits, Vol. 11, No.1, p. 40, Autumn 2003
Number of pages: 13
Posted: 28 Jul 2009
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Focus on . . . Compensation Definitions for Retirement Plans
Journal of Pension Benefits, Vol. 4, No. 3, p. 35, Spring 1997
Number of pages: 12
Posted: 26 Sep 2009
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54
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: 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
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