Focus on . . . Compensation Definitions for Retirement Plans

Journal of Pension Benefits, Vol. 4, No. 3, p. 35, Spring 1997

12 Pages Posted: 26 Sep 2009  

David A. Pratt

Albany Law School

Multiple version iconThere are 2 versions of this paper

Date Written: 1997

Abstract

The term "compensation" is of fundamental importance in the design and operation of a qualified plan and in testing the plan's compliance with the qualification requirements.

Keywords: compensation, retirement plans

Suggested Citation

Pratt, David A., Focus on . . . Compensation Definitions for Retirement Plans (1997). Journal of Pension Benefits, Vol. 4, No. 3, p. 35, Spring 1997. Available at SSRN: https://ssrn.com/abstract=1478580

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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