tailieunhanh - Lecture Employee benefits and retirement planning - Chapter 1: Designing the right retirement plan

This chapter provides an overview of designing retirement plans. Three general steps are discussed: gather the relevant facts, identify employer goals and objectives, and choose plan features that promote the employer objectives. Employer advantages are discussed, such as helping employees with retirement saving, tax deferral for owners and highly compensated employees, helping to recruit, reward, retain, and retire employees, encourage productivity, and discourage collective bargaining. |