Abstract
Retirement plans are among the most effective tax saving devices available and can be extremely attractive, as will be shown, to the small corporation and the highly compensated employee, especially when it is considered that a properly designed plan can be integrated with Social Security so that larger benefits are provided on the salary in excess of that covered by Social Security than on the salary subject to Social Security.
Recommended Citation
Gerrit C. Kuechle, Retirement Plans Limited to Salaried Employees: Tax Advantages and Qualification, 18 Clev.-Marshall L. Rev. 413 (1969)