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The QSERP creates new obligations for a qualified plan while often
QSERP is also an amendment that raises qualified benefits while
interpret [section] 409A as barring the QSERP. However, the regulations
QSERP is considered a decrease in nonqualified benefits as a result of
The QSERP uses the amendment process to illegitimately manipulate
no reason why the QSERP should remain an allowed practice.
Once an employer passes an amendment that executes a QSERP, it
In fact, the QSERP only exists because employers exploited the
still be considered "fair." The QSERP makes a discriminatory
through a loophole in the technical nondiscrimination rules, the QSERP
a SERP plan to a qualified plan via a QSERP. The amount of tax
several benefits from the QSERP transferring liabilities into a
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