Attract, Retain, and Reward Top Performers

The well-designed supplemental benefit plan can:

• Provide additional post-retirement income for selected executives
• Established performance benchmarks that must be attained before supplemental retirement benefits are awarded
• Require continue employment for executives to reap benefits (golden handcuffs) and protect them from change of control risk (golden parachutes)
• Comply with limited ERISA restrictions on participation, funding, and vesting
• Provide performance-based incentives for executives
• Replace benefits lost when an executive leaves a previous employer to work for your company