23 pages. "[Some defined benefit retirement] plan sponsors have designed ways to indirectly transfer ... nontax-qualified supplemental executive benefits into their existing tax-qualified DB plans ... by increasing the benefits under the qualified plan, with an offsetting reduction in the benefits under the nonqualified plan.... These arrangements, commonly referred to as Qualified Supplemental Executive Retirement Plans (QSERP), can provide HCEs with a higher qualified benefit amount, the tax advantages provided by a qualified plan, as well as the increased benefit security provided by the backing of qualified plan assets." [GAO-11-533R, published May 12, 2011, released Jun. 13, 2011]

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