"Beyond the financial, legal and accounting factors that arise in de-risking a pension plan, [this article] addresses the potentially overlooked impact that such strategies may have on a company's related supplemental executive retirement plan (SERP). [The authors] provide an overview of the relevant tax rules under Section 409A of the Internal Revenue Code and a summary of Section 409A and other key issues to be considered in connection with de-risking a SERP."

MORE >>