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The Corporate Executive, Vol.
XXIII, No. 1
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Evaluating the Need for Pensions and SERPsIn our January-February 2008 issue, we addressed the importance of a wealth accumulation analysis and walk-away numbers in analyzing termination and change-in-control arrangements, in particular when assessing the need for maintaining those arrangements. A wealth accumulation analysis and walk-away numbers are also important in assessing the continued "need" for pension and supplemental executive retirement plans for the CEO and the other named executive officers.
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