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Employer Employee Relationship	2
Fringe Benefits	2
Labor Relations	2
Adults	1
Economic Opportunities	1
Employee Responsibility	1
Employees	1
Employer Attitudes	1
Employment Practices	1
Income	1
Industrial Structure	1
Labor Legislation	1
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Source

Employee Relations Law Journal

Author

Stern, Robert N.	1
Vogel, Mark A.	1

Publication Type

Information Analyses

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Laws, Policies, & Programs

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Excess Benefit Plans and Other Nonqualified Deferred Compensation Palns Under ERISA

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Vogel, Mark A. – Employee Relations Law Journal, 1977

The benefits of and restrictions imposed on qualified pension and profit-sharing plans are discussed in terms of Excess Benefit Plans (EPB), a type of deferred compensation plan. EPBs and unfunded deferred compensation plans offer flexible methods of providing additional benefits for executives and key employees. (LBH)

Descriptors: Employer Employee Relationship, Employment Practices, Fringe Benefits, Income

Employee Ownership Plans. Background Paper No. 34.

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Stern, Robert N. – 1989

Employee ownership through employee stock ownership plans (ESOPs) was first mentioned in federal legislation in the Regional Rail Reorganization Act of 1973. Since then, at least 19 pieces of federal legislation have been enacted that deal with employee ownership in some way, including the Employee Retirement Income Security Act (ERISA) and tax…

Descriptors: Adults, Economic Opportunities, Employee Responsibility, Employees