excess-benefit plan
An employee benefit plan maintained by an employer solely for the purpose of providing benefits for certain employees in excess of limitations on contributions and benefits imposed by the Internal Revenue Code. 29 USCA ¡ì 1002(36). [Cases: Pensions 28. C.J.S. Pensions and Retirement Plans and Benefits ¡ì¡ì 11¨C15.]
How do Chinese lawyers translate the term excess-benefit plan?
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