Browse Personal Finance

Supplemental Executive Retirement Plan (SERP)

Nonqualified retirement arrangement used to provide additional retirement benefits to key executives.

On this page

A supplemental executive retirement plan (SERP) is a nonqualified retirement arrangement used to provide additional retirement benefits to key executives.

It matters because highly compensated employees can hit the limits of standard qualified retirement plans, which creates demand for parallel executive-only structures.

  • Deferred Compensation Plan

  • Deferred Compensation

  • Employer Retirement Plan

  • Retirement Benefits

Revised on Monday, May 18, 2026