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Federal Insurance Contributions Act 'FICA' Tax on Supplemental Executive Retirement Plan 'SERPA' Accruals: Pay It Now or Later?
MILES Summary: With the removal of the wage base on the Medicare portion of Social Security taxes, ... issued IRS regulations allow the sponsor of or defined- benefit SERPs a number of choices in implementing ...- Authors: Jeffrey Groves, Duke Miles
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy