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A Response to 'It's Time to Deep-Six SERPs'
Michael Melbinger via Winston & Strawn LLP Link to more items from this source
[Opinion]
May 19, 2010

Excerpt: I happen to think that a properly designed SERP at an employer with a qualified defined benefit pension plan still serves a valid purpose .... However, many corporation have eliminated, or are considering eliminating, their SERP plans. Among the other reasons are the appearance in the Proxy Statement and financial statements, the complexities of Section 409A, the financial cost, and the public/media perception of SERPs.

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