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Core Concepts : Types of Plans
by Richard Friedman

To help employees accrue retirement benefits beyond the limits of regular 401(k) plans, most large and medium-sized public companies maintain an excess 401(k) plan. These can be made available to almost all employees, as opposed to top-hat elective deferral plans. This article explains the workings of excess 401(k) plans and the related issues, including taxation.

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