12/23/2002: Understanding Corporate Disability Buy-Ups (Journal of Accountancy)Excerpt: "This article explains how CPAs can help employers negotiate group disability buy-up policies that offer executives more monthly income-replacement coverage tax-free and at less cost to the company.... The rise in compensation over the last decade, combined with the acknowledgement that the highest paid employees are the least insured, has prompted a number of insurers to develop supplemental group disability plans, which are popularly known as disability buy-ups."
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