The QSERP: Gaming the Nondiscrimination Rules to Provide Larger Qualified Benefits for Executives.

The article discusses the management of a Qualified Supplemental Executive Retirement Plan (QSERP) under the nondiscrimination regulations in the U.S. It highlights the violations in the fundamental principles of the Employee Retirement Income Security Act (ERISA) for practicing QSERP by employers. It proposes two solutions to the problems of QSERP which include the change in the policy by the Internal Revenue Service (IRS) and the amendment of the 409A in ERISA by the U.S. Congress.