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benefits planning: benefits for key employees
Key employees deserve special benefits over and above the standard fare. There are special benefits you can provide to your key employees—those who really help to make your business a success and who you want to keep from going to a competitor.

Some may be tax deductible and some may provide other tax leverage1, but they all can be a valuable extra benefit that can help you attract and retain key people. In fact, some may be of benefit to the most important key person in the business—you.

non-qualified deferred compensation plans
split dollar life insurance plans
executive bonus plans
group term carve-out
disability income insurance
long term care insurance
tax considerations
1 The corporation or other employer may be in a lower tax bracket than the employee, so the employer can do more than the employee could for a non-deductible expense.
This information is being provided with the understanding that it is not intended to be interpreted as specific legal or tax advice. Neither MassMutual nor any of its employees or representatives are authorized to give legal or tax advice. Individuals are advised to seek the guidance of their own personal legal or tax counsel.
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#050259-000 12/03
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