Jordan Fremont authored "Supplemental Retirement Plans and the Spectre of Salary Deferral Arrangement Treatment" for Taxation of Executive Compensation and Retirement, Federated Press, Vol. XXVII, No. 1. Supplemental Retirement Plans are common features for senior executives. Jordan Fremont discusses recent CRA guidance on when such benefits cease to be reasonable such that the plan risks being characterized as a salary deferral arrangement.