Effects of Taxation: Executive Compensation and Retirement Plans

By Challis A. Hall Jr. | Go to book overview
allocation of executives, 260-264 effect of deferred compensation plans on, 275 effect of qualified retirement plans on, a65
Annual Reports of tat Commissioner of Internal Revenue, 43, 44n, 48, 166n
annuity plans interest earnings on, 83 see also group, individual, insured individual, joint and survivor, life, modified cash refund, period certain, and salary annuity plans
asset size class distribution of qualified profit-sharing plans by, 292, 293 distribution of qualified retirement plans by, 286, 287
attracting executives, 7ff case studies, 105-118, 235-240 cost of, 261 effect of qualified retirement plans in, 215, 216
Baker, John C., 251n
Balderston, C. Canby, 272n
Baldwin, Mr., 114-116
Bank Pension Plans, 3on, 199n
Bankers' Trust Company, 30n, 38, 40, 198n, 199n
banks date of adoption of formal retirement plans by, 39 growth of formal retirement plans in, 197, 199 increased use of deferred-type plans by, 35, 38 plans used by, 30 use of deferred compensation plans by, 102
Barnard, Mr., 116-118
benefits death, 187188, 336-352 differential, 163, 228 employer-financed, 216, 269 limitations on, 228 maximum, 163, 163n, 177, 179 payable, 204 rates, 172-180, 206 retirement, 201-214 rights to, 66, 68, 73 total, 163
Black, Duncan, 255n
Board of Tax Appeals, 3o3
bonus plato, 14, 20, 21, 196, 201, 227 allocation of awards, 15 awards under qualified retirement plans, 173 see also current distribution, deferred distribution, nonqualified, nonqualified deferred distribution, nonqualified trusteed, nonqualifled unfunded, qualified, qualified stock, and qualified trusteed stock bonus plans
Brower, F. Beatrice, 47n
Bureau of Internal Revenue, 41, 43, 44, 48, 49n, 165, 166, 192, 210n, 213n, 228, 247n, 285, 287n, 289n, 290n, 293n, 295n, 297n, 299n Mimeograph (Mim.) 5717, 166, 181n, 191 Pension Trust Division, 52n Pension Trust Statistical Tables, 43, 48, 210n, 213n, 247n see also U.S. Treasury Department
Business Leadership in the Large Corporation, 256n
capital gains on stock, 151
case studies, see Baldwin, Mr.

-355-

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