How To Choose A Retirement Plan From Non-qualified Retirement Plans
Most tax benefits for retirement planning are limited to those plans that satisfy the conditions laid down by the Employee Retirement Income Security Act. To that extent, non-qualified plans, which do not qualify these criteria, are at a disadvantage. However, where tax benefits do not matter much, as in case of very high income earners, or where retirement benefits can be maximized by mutual negotiation and deferment, non-qualified plans can be superior.
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