In today's executive compensation environment, a supplemental retirement plan can allow executives to adequately plan for the future. A growing number of institutions are now offering key executives a nonqualified retirement plan that helps provide them with a competitive retirement benefit, since many of them are legally limited in their participation within their organization's qualified retirement plan. A SERP can be provided to the key executives as the trustees decide who participates, what benefits will be provided and how and when employee benefits will become vested. Yaffe & Company, Inc. can help establish the SERP for the designated executives and we will ensure that all the regulatory requirements are followed.