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'Top-Hat' Retirement Plans Increase in Popularity
K.C. Swanson on TheStreet.comLink to more items from this source
Apr. 16, 2002
Excerpt: [T]he reach of top-hat plans has extended down the ladder. Though the plans were supposed to benefit only the highest-ranking company officers -- people with incomes in the high six figures -- some companies now make them available to workers earning much less, sometimes with salaries in the $65,000 to $85,000 range.... The percentage of Fortune 1000 companies that offer deferred-compensation plans, or top-hats, surged from about 10% in the 1980s to more than 86% in 2001 ...

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