Effects of Taxation: Executive Compensation and Retirement Plans

By Challis A. Hall Jr. | Go to book overview

CHAPTER VII
Effects of Qualified Retirement Plans on Executives in Large Companies

In fulfilling its purpose of examining the effects of qualified retirement plans on executive participants in large companies, this chapter has two objectives: to estimate their fiscal significance and to analyze their economic effects. The first objective is of course related to the second, because the fiscal significance of these plans partly determines the force of their economic effects. The increased importance of formal retirement plans to executives, the present importance of employer contributions and retirement benefits to executive participants, and the proportion of employer contributions and retirement benefits accruing to executives, supervisory, and highly compensated employees are examined in estimating the fiscal significance of plans to executives. The third topic is largely a digression on the success of the 1942 amendments to the Internal Revenue Code. The effects of plans are analyzed as to their power in attracting, holding, retiring, and providing incentives to and increasing efficiency of executives.

All plans operated by the 33 companies interviewed were examined rather than only those recently adopted because examination of the older plans permits a more complete judgment as to the eventual effects of the new. Data are available only for top executives in estimating the fiscal importance of these plans. The point of view of the employer is used in describing the effects of the plans on executives, and these ef-

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