excess benefit plan

An employee benefit plan maintained by an employer solely for the purpose of providing benefits for certain employees in excess of limitations on contributions and benefits imposed by the Internal Revenue Code. 29 USCA § 1002(36). [Cases: Pensions 28. C.J.S. Pensions and Retirement Plans and Benefits §§ 11–15.]

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词条贡献者

资深译员大智，毕业于美国一流的高级翻译学院，专注翻译各种与复杂诉讼有关的法律文件。