Big companies may be using more nonqualified deferred compensation plans but fewer supplemental executive retirement plans.
Researchers at Clark Consulting Inc., Chicago, have published figures supporting that conclusion in a summary of results from a survey covering executive benefits at 180 large employers.
About 95% of the participating companies said they have nonqualified plans, up from 91% in 2005, but the percentage that said they have SERPs fell to 67%, down from 83% in 2004.