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ABSTRACT

April 1991, Vol. 114, No. 4

Profit sharing today: plans and provisions

Edward M. Coates, III
Economist, Division of Occupational Pay and Employee Benefit Levels, Bureau of Labor Statistics


A BLS survey shows that profit-sharing plans today possess a variety of features. Rules for determining employer contributions, allocations among employees, and employees' access to funds differ widely among plans. This article describes major features of today's profit-sharing plans, defined as arrangements in which companies make contributions based on profits to individual employee accounts.

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