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

译者Natalie，在一家西班牙律师事务所的北京办公室担任全职法律翻译，擅长翻译涉及医疗健康领域的法律文件。