QSERPQualified Supplemental Executive Retirement Plan
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Once an employer passes an amendment that executes a QSERP, it
In fact, the QSERP only exists because employers exploited the
several benefits from the QSERP transferring liabilities into a
To illustrate how the QSERP can potentially harm the plan, say
the QSERP cannot function without a discriminatory plan amendment.
for the Treasury to issue regulations to prevent the QSERP.
that the QSERP is considered a substitution of a nonqualified deferred
process as simple as possible to show the QSERP exploitation, but in the
demonstrating how a QSERP does not violate retirement
section that could potentially permit QSERPs, and one that could
As a result, it seems the way to ensure QSERPs are no longer