Retirement Perspective: Full disclosure -- the real value of SERPs

Supplemental executive retirement plans (SERPs) sometimes make up a large percentage of the executive compensation subject to enhanced disclosure under the SEC's revised rules. But justifying the role of SERPs within total rewards can be tricky when retirement benefits for rank-and-file employees are being cut back. This Perspective looks at what disclosure rules apply to SERPs; why companies need a better grasp of SERP terms and conditions, including their competitive aspects; and how changes in direct compensation can affect SERP benefits and their role in total remuneration strategies.  (Perspective, 29 Oct 2007, 12 pages)

• Full Perspective (PDF)

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