My client is designing a Supplemental Executive Retirement Plan which would provide a benefit based on 60% of Final Average Pay for top executives. The Board would like to know how this benefit level compares with what other companies are providing. Any input, comments or survey information available on this issue will be appreciated.

Executive Compensation Reports is a good source for such information, and will do custom research for a reasonable price. I have used them before several times and was pleased. Try 1-800-391-0045, or go to www.ecasonline.com.