About 92% of highly regarded big companies provide nonqualified plans for executives.

Researchers at the Todd Organization, Greensboro, N.C., have published that finding in an analysis of executive benefits programs at 276 public companies that made Fortune magazine’s 2006 list of America’s Most Admired Companies.

About 86% of the companies analyzed offer voluntary deferred compensation programs; 81% make at least one company contribution to a nonqualified benefit plan; and 64% offer one or more supplemental executive retirement plans.

At the companies with SERPS, 47% offer defined benefit SERPs with annual accrual-based formulas, the researchers write.

Only 11% offer cash balance SERPs, and only 4% have account balance SERPs with a fixed amount formula, the researchers report.