The Best First Step Toward a Successful SERP May Surprise You
Go online to read about Supplemental Executive Retirement Plans and you’ll find articles about the key reasons credit unions and other organizations implement SERPs: To go beyond the limitations of […]
Why Indexed Universal Life Is Attractive (and Detrimental) for Executive Retirement Plans
Indexed Universal Life (IUL) insurance sounds like an executive’s retirement funding dream: a financial product with flexible premiums, the potential for market-linked growth, and a safety net for retirement. But […]
Expansion of Excise Tax on Excess Compensation
The One Big Beautiful Bill (OBBB), signed into law on July 4, 2025, expands the application of the 21% excise tax on excess compensation paid by tax-exempt organizations on: Remuneration […]
‘We’re Sorry’: The Retirement Bad News Letter No Executive Should Have to Get
Why some SERPs fail to deliver and how executives can protect themselves from avoidable retirement surprises. Have you ever gotten a letter telling you that your split-dollar Supplemental Executive Retirement […]
The Hidden Cost of Loyalty: How Internal Promotions Impact Credit Union Executive Compensation
How internal promotion practices can unintentionally suppress executive pay and what credit unions can do to correct course. Credit unions so widely embrace internal promotion that it has moved beyond […]
Performance and 8 Other Factors That Should Inform Executive Compensation Decisions
Why effective CEO compensation requires more than benchmarks and how credit unions can anchor pay decisions in performance and mission. Pay is not just a management tool—it’s a message to […]
The Rising Tide of Executive Pay in the Credit Union Industry: Finding a Sustainable Path Forward
Why executive pay is rising across the industry and how credit unions can balance competitiveness with long-term sustainability. The credit union industry stands at a pivotal crossroads. As financial services […]
Durability: Will Your Executive Benefits Plan Retain Its Value Over Time?
Why durability matters in SERP design and how whole life structures reduce volatility and long-term risk. Good household budgeters often estimate expenses on the high side and revenue on the […]
Projecting Your Retirement Income? Be Thorough
A conversation about SERPs with ‘Jim,’ CEO of a $1.5 billion credit union. For over a decade, I’ve talked with credit union leaders about their financial futures, retirement and how […]
What You See Might Not Be What You Get With Certain Retirement Plans
Understanding the hidden variables in IUL SERPs and how sequence of returns risk can distort projected retirement income. When planning for retirement, it’s easy to focus on how much you’re […]