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

法律翻译Dan，在一家专注于能源领域的国际律师事务所担任全职法律翻译，擅长翻译有关新兴技术领域的法律文件。